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SCHEDULES

SCHEDULE 36U.K.Information and inspection powers

Modifications etc. (not altering text)

C1Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C11Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C12Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C13Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C14Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C15Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C16Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

Part 1U.K.Powers to obtain information and documents

Modifications etc. (not altering text)

C17Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43

Power to obtain information and documents about persons whose identity is not knownU.K.

5(1)An authorised officer of Revenue and Customs may by notice in writing require a person—U.K.

(a)to provide information, or

(b)to produce a document,

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

(2)That condition is that the information or document is reasonably required by the officer for the purpose of checking the F1... tax position of [F2or for the purpose of collecting a tax debt of]

(a)a person whose identity is not known to the officer, or

(b)a class of persons whose individual identities are not known to the officer.

(3)An officer of Revenue and Customs may not give a notice under this paragraph without the approval of the [F3tribunal] .

[F4(3A)An application for approval under this paragraph may be made without notice.]

(4)The [F5tribunal] may not [F6approve the giving of a notice under] this paragraph unless it is satisfied that—

(a)the notice would meet the condition in sub-paragraph (2),

(b)there are reasonable grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of [F7the law (including the law of a territory outside the United Kingdom) relating to tax],

(c)any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of F8... tax, and

(d)the information or document to which the notice relates is not readily available from another source.

F9(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Word in Sch. 36 para. 5(2) omitted (1.4.2012 with application in accordance with Sch. 24 para. 2(5)(b)) by virtue of Finance Act 2011 (c. 11), Sch. 24 para. 2(2)(5)(a)

F2Words in Sch. 36 para. 5(2) inserted (with effect in accordance with s. 127(8) of the amending Act) by Finance Act 2021 (c. 26), s. 127(4)

F4Sch. 36 para. 5(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 3(2)

F6Words in Sch. 36 para. 5(4) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 3(3)

F7Words in Sch. 36 para. 5(4)(b) substituted (1.4.2012 with application in accordance with Sch. 24 para. 2(5)(b)) by Finance Act 2011 (c. 11), Sch. 24 para. 2(3)(a)(5)(a)

F8Word in Sch. 36 para. 5(4)(c) omitted (1.4.2012 with application in accordance with Sch. 24 para. 2(5)(b)) by virtue of Finance Act 2011 (c. 11), Sch. 24 para. 2(3)(b)(5)(a)

F9Sch. 36 para. 5(5) omitted (1.4.2012 with application in accordance with Sch. 24 para. 2(5)(b)) by virtue of Finance Act 2011 (c. 11), Sch. 24 para. 2(4)(5)(a)

Commencement Information

I1Sch. 36 para. 5 in force at 1.4.2009 by S.I. 2009/404, art. 2