# Finance Act 2009, Paragraph 2


(1) An officer of Revenue and Customs may by notice in writing require the third party to provide the details.
(2) The notice must name the debtor.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/49/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-49/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.