Related Commentary  

45(1)  An officer of Revenue and Customs may by notice require a person to provide the officer with any information–

(a)which the officer reasonably requires for the performance of any functions of Her Majestyʼs Revenue and Customs or an officer of Revenue and Customs under the SAYE code, and

(b)which the person to whom the notice is addressed has or can reasonably obtain.

45(2)  The power conferred by this paragraph extends, in particular, to–

(a)information to enable an officer of Revenue and Customs–

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