Section 179 Information notices: connected persons
United Kingdom
(1)
An officer of Revenue and Customs may by notice require a connected person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—
(a)
monitoring the compliance of the connected person with an anti-avoidance enactment, or
(b)
HMRC taking, or considering whether HMRC could take, action against the connected person under an anti-avoidance enactment.
(2)
An officer of Revenue and Customs may seek the approval of the tribunal before issuing a notice under this section.