[Part V Status Of Information]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Part V Status Of Information]

[Exercise of powers

10

(1)ÌýÌýÌýÌý Sub-paragraphs (2) to (5) below apply where information transmitted in response to a requirement to deliver or make a return is accepted for electronic lodgement.

(2)ÌýÌýÌýÌý An officer of the Board shall have all the powers that he would have had if the information accepted had been contained in a return delivered by post.

(3)ÌýÌýÌýÌý The Board shall have all the powers that they would have had if the information accepted had been contained in a return delivered by post.

(4)ÌýÌýÌýÌý Where the information is transmitted in response to a notice given under any provision of Part II of this Act, any power which, if the information had been contained in a return delivered by post, a person would have had under this Act to amend the return—

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