OpenLegislation

Section 231 Monitoring of registration conditionsI1I2I3

United Kingdom

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

An officer of Revenue and Customs may by notice require a registered tax adviser to provide such information or evidence as the officer reasonably requires for the purpose of monitoring whether the tax adviser meets the registration conditions.

Annotations

Commencement

I1

S. 231 not in force at Royal Assent, see s. 249(2)

I2

S. 231 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I3

S. 231 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)