Related Commentary  Related HMRC Manuals

1(1)  An officer of Revenue and Customs may by notice in writing require a relevant data-holder to provide relevant data.

1(2)  Part 2 of this Schedule sets out who is a relevant data-holder.

1(3)  In relation to a relevant data-holder, “relevant data” means data of a kind specified for that type of data-holder in regulations made by the Treasury.

1(4)  The data that a relevant data-holder may be required to provide–

(a)may be general data or data relating to particular persons or matters, and

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