Paragraph 5 Notification to HMRC
United Kingdom
(1)
The Treasury may by regulations make provision requiring a relevant data-holder to notify HMRC in circumstances where the relevant data-holder is required by regulations under paragraph 1 to provide data to HMRC.
(2)
Regulations under this paragraph may make provision requiring a notification to be given—
(a)
within a specified period;
(b)
in a specified form and manner.