POWER TO REQUIRE INFORMATION

Related Commentary  

51(1)  An officer of Revenue and Customs may by notice require a person to provide the officer with information–

(a)which the officer reasonably requires for the performance of the officer's functions under the EMI code, and

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

51(2)  The power conferred by this paragraph extends, in particular, to information to enable an officer of Revenue and Customs–

(a)to decide whether a share option is a qualifying option, or

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