Regulation 61 Powers to obtain informationI1

United Kingdom

(1)

For the purposes of obtaining information in relation to checking an employer’s compliance with this Part, Schedule 36 to the Finance Act 2008 (information and inspection powers) applies as it applies in relation to checking a person’s tax position (as defined in that Schedule) subject to the modifications in paragraph (2).

(2)

The modifications are —

(a)

any reference to any provision of the Taxes Acts is to be treated as a reference to this Part;

(b)

any reference to prejudice to the assessment or collection of tax is to be treated as a reference to prejudice to the assessment or collection of F1... repayments;

(c)

the reference to information relating to the conduct of a pending appeal relating to tax is to be treated as a reference to information relating to the conduct of a pending appeal relating to compliance with this Part;

(d)

paragraphs 21, 35(4)(b), 36 and 37(2) are omitted; and

(e)

a reference to “statutory records” includes all documents and records relating to the repayments requiring deduction under this Part including any notice received under regulation 50(9).

Annotations

Textual amendments

F1: Words in reg. 61(2)(b) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 51

Commencement

I1: Reg. 61 in force at 6.4.2009, see reg. 1(1)