E1.1208 Information

E1.1208 Information

With the introduction of new, wide-ranging rules in relation to HMRC's inspection powers (see A6.316), those described in this article have been repealed with effect from 13 August 2009.

Under the specific rules that applied before 13 August 2009, an HMRC officer1 could by notice require any person to provide him with such particulars as he might reasonably require for the purpose of the SIPO provisions. The notice had to set a period, not less than 30 days, for production of the particulars2.

For this purpose, the term 'particulars' was synonymous with information in general and was not limited to

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