Income Tax (Earnings and Pensions) Act 2003

93[F1(1)An officer of Revenue and Customs may by notice require a person to provide the officer with any information—U.K.

(a)which the officer reasonably requires for the performance of any functions of Her Majesty's Revenue and Customs or an officer of Revenue and Customs under the SIP code, and

(b)which the person to whom the notice is addressed has or can reasonably obtain.]

(2)The power conferred by this paragraph extends, in particular, to—

(a)information to enable [F2an officer of Revenue and Customs] —

[F3(i)to check anything contained in a notice under paragraph 81A or a return under paragraph 81B or to check any information accompanying such a notice or return, or”, and]

(ii)to determine the liability to tax, including capital gains tax, of any person who has participated in a plan [F4or any other person whose liability to tax the operation of a plan is relevant to], and

(b)information about the administration of a plan and any proposed alteration of the terms of a plan.

(3)The notice must require the information to be provided within a specified period, which must not end earlier than 3 months after the date when the notice is given.