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The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 131
- Compliance
- Regulation 22
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Reviews of notifications: procedure to be followed
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22.—(1) This regulation applies if the Revenue and Customs decide to begin a review under regulation 20 or 21.
(2) The Revenue and Customs must give notice to the individual requiring the individual to provide any information, particulars and documents specified in the notice which the Revenue and Customs may reasonably require.
(3) A notice under this regulation must specify the period within which it is to be complied with; and that period may not end earlier than the period of 30 days beginning with the day on which the notice is given.
(4) An individual may comply with a notice under this regulation requiring the production of a document by producing a copy of the document.
(5) But where an individual produces a copy of a document in compliance with a notice under this regulation, the Revenue and Customs may by notice require the production of the original for inspection within a period specified in the notice; and that period may not end earlier than the period of 30 days beginning with the day on which the notice is given.
(6) The Revenue and Customs may take copies of, or make extracts from, any document produced in compliance with a notice under this section.
(7) A notice under this section does not require an individual—
(a)to produce or make available for inspection any document, or
(b)to provide any particulars,
relating to any pending appeal by the individual relating to tax.
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