Commentary

B6.315 Information

Business tax
Business tax | Commentary

B6.315 Information

Business tax | Commentary

B6.315 Information

See A6.325–A6.345 for the data gathering powers which replace the previous provisions under TMA 1970, s 19 relating to the requirement for lessees and occupiers of land to provide an HMRC officer with particulars of the terms of the lease1.

The provisions of FA 2011, Sch 23 also replace the previous provision applying where the HMRC officer proposing to issue notices of determination of amounts to be charged in respect of a premium etc (see B6.314) did not know of the other persons whose liabilities may be affected and consequently he issued a notice in writing require any person

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