OpenLegislation

Obtaining information and documents Obtaining information and documents

  1. 254Meaning of “monitored proposal” and “monitored arrangements”
  2. 255Power to obtain information and documents
  3. 256Tribunal approval for certain uses of power under section 255
  4. 257Ongoing duty to provide information following HMRC notice
  5. 258Duty of person dealing with non-resident monitored promoter
  6. 259Monitored promoters: duty to provide information about clients
  7. 260Intermediaries etc: duty to provide information about clients
  8. 261Enquiry following provision of client information
  9. 262Information required for monitoring compliance with conduct notice
  10. 263Duty to notify HMRC of address
  11. 264Failure to provide information: application to tribunal
  12. 265Duty to provide information to monitored promoter

Notes on Part 5

Modifications

C1

Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2

Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3

Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)

C4

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)