Section 97

REQUIREMENT FOR CONTACT DETAILS FOR DEBTOR

Related Commentary  

1(1)  This Schedule applies where–

(a)a sum is payable by a person (“the debtor”) to the Commissioners under or by virtue of an enactment or under a contract settlement,

(b)an officer of Revenue and Customs reasonably requires contact details for the debtor for the purpose of collecting that sum,

(c)the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and

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

1(2)  That condition is that–

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