OpenLegislation

Section 26 Power to obtain information or documentsI1I2

(1)

HMRC may by notice in writing require a person of a description specified in regulations to provide information or documents which HMRC require in connection with their functions under this Act.

(2)

HMRC may require a person to provide information or a document only if it is in the person's possession or power.

(3)

Regulations may make provision about notices under subsection (1), including, in particular—

(a)

provision requiring a notice to contain information specified in the regulations;

(b)

provision requiring, or enabling a notice to require, information or documents to be provided in a form or manner specified in the regulations or the notice;

(c)

provision requiring, or enabling a notice to require, information or documents to be provided at a time, or within a period, specified in the regulations or the notice;

(d)

provision requiring, or enabling a notice to require, information or documents to be provided in respect of a period specified in the regulations or the notice;

(e)

provision specifying descriptions of information or document which a notice may not require a person to provide;

(f)

provision about determining in specified cases whether information or documents are of such a description, including provision for that determination to be made by a person or body specified in the regulations.

Annotations

Commencement

I1

S. 26 partly in force at Royal Assent; s. 26 in force for specified purposes at Royal Assent, see s. 75(1)(c)

I2

S. 26 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)