224 Information powers
Finance Act 2012 (2012 c 14) | Legislation

224  Information powers

(1)     Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

(2)     After paragraph 5 insert—

“5A Power to obtain information about persons whose identity can be ascertained

(1)     An authorised officer of Revenue and Customs may by notice in writing require a person to provide relevant information about another person (“the taxpayer”) if conditions A to D are met.

(2)     Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer.

(3)     Condition

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