SCHEDULE 49 Powers to Obtain Contact Details for Debtors
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 49 Powers to Obtain Contact Details for Debtors

Section 97

Requirement for contact details for debtor

1

(1)     This Schedule applies where—

(a)     a sum is payable by a person (“the debtorâ€) to the Commissioners under or by virtue of an enactment or under a contract settlement,

(b)     an officer of Revenue and Customs reasonably requires contact details for the debtor for the purpose of collecting that sum,

(c)     the officer has reasonable grounds to believe that a person (“the third partyâ€) has any such details, and

(d)     the condition in sub-paragraph (2) is met.

(2)     That condition is that—

(a)     the third party is a company, a local authority or a local authority association, or

(b)     the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.

(3)     This Schedule does not apply if—

(a)     the third party is a charity and obtained the details in the course of providing services free of charge, or

(b)

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