SCHEDULES

C14C15C19C10C12C16C7C4C6C9C17C18C20C22C8C2C5C3C1C21SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C14

Sch. 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))

C10

Sch. 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))

C16

Sch. 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))

C17

Sch. 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)

C18

Sch. 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)

C20

Sch. 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)

C22

Sch. 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

C8

Sch. 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)

C2

Sch. 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))

C3

Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)

C11C5C3C1Part 1Powers to obtain information and documents

Annotations:
Modifications etc. (not altering text)
C11

Sch. 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 known

I1C5C3C13C15

1

An authorised officer of Revenue and Customs may by notice in writing require a person—

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 F7... tax position of F3or 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 F9tribunal .

F53A

An application for approval under this paragraph may be made without notice.

4

The F1tribunal may not F8approve 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 F2the 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 F4... tax, and

d

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

F65

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