Finance Act 2008

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—

(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 [F2tribunal] .

[F3(3A)An application for approval under this paragraph may be made without notice.]

(4)The [F4tribunal] may not [F5approve 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 [F6the 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 F7... tax, and

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

F8(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .