# Finance Act 2011, Paragraph 3


(1) A data-holder notice must specify the relevant data to be provided.
(2) Relevant data may not be specified in a data-holder notice unless an officer of Revenue and Customs has reason to believe that the data could have a bearing on chargeable or other periods ending on or after the applicable day.
(3) The applicable day is the first day of the period of 4 years ending with the day on which the notice is given.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.