Related Commentary  Related HMRC Manuals

421J(1)  This section applies in relation to reportable events.

421J(2)  Section 421K explains what are reportable events for the purposes of this section.

421J(3)  [Omitted by FA 2014, s. 51 and Sch. 8, para. 227(2).]

421J(4)  An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars of any reportable events–

(a)which take place in a period specified in the notice, and

(b)in relation to which that person is a responsible person,

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