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Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

An officer of Revenue and Customs may by notice in writing require a relevant data-holder to provide relevant data.

(2)

Part 2 of this Schedule sets out who is a relevant data-holder.

(3)

In relation to a relevant data-holder, “relevant data” means data of a kind specified for that type of data-holder in regulations made by the Treasury.

(4)

The data that a relevant data-holder may be required to provide—

(a)

may be general data or data relating to particular persons or matters, and

(b)

may include personal data (such as names and addresses of individuals).

(5)

A notice under this paragraph is referred to as a data-holder notice.

Notes on Schedule 23

Modifications

C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)