180 Powers to obtain information about certain tax advantages
Finance Act 2016 (2016 c 24) | Legislation

State Aids Granted Through Provision of Tax Advantages

180  Powers to obtain information about certain tax advantages

(1)     The powers conferred by this section are only exercisable for the purpose of complying (or enabling another person to comply) with relevant EU obligations.

(2)     The Commissioners may determine that claims made for a tax advantage of a description listed in Part 1 of Schedule 24 must include (or be accompanied by) such information, presented in such form, as the determination may specify.

(3)     For the purposes of subsection (2) “information” includes—

(a)     information about the claimant

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