OpenLegislation

Regulation 30 Personal returnI1

United Kingdom

For the purposes of establishing the amount of the repayment which a borrower is required to make for a tax year under regulation 29, HMRC may require the borrower—

(a)

to include such information as may reasonably be required, in a return required to be made and delivered under section 8 of the 1970 Act ; and

(b)

to deliver with the return such accounts, statements and documents as may reasonably be required relating to information contained in the return as a result of paragraph (a).

Annotations

Commencement

I1

Reg. 30 in force at 6.4.2009, see reg. 1(1)