Section 421J Duty to provide informationF1

United Kingdom

(1)

This section applies in relation to reportable events.

(2)

Section 421K explains what are reportable events for the purposes of this section.

(3)

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(4)

F2An officer of Revenue and Customs may by notice require any person to provide F3the officer with such particulars of any reportable events—

(a)

which take place in a period specified in the notice, and

(b)

in relation to which that person is a responsible person,

as are required by the notice or, if no reportable event in relation to which that person is a responsible person has taken place in that period, to state that fact.

(5)

A notice under subsection (4) must specify a date by which it must be complied with.

(6)

That date must not be less than 30 days after the date when the notice is given.

(7)

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(8)

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(9)

Section 421L explains who are the responsible persons in relation to a reportable event.

(10)

The particulars required F4by a notice under this section must be provided in a form specified by F5the Commissioners for Her Majesty’s Revenue and Customs.

(11)

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(12)

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Annotations

Textual amendments

F1: Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
F2: Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F3: Words in s. 421J(4) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(i); S.I. 2005/1126, art. 2(2)(h)
F4: Words in s. 421J(10) substituted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 227(3), 232
F5: Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)

Notes on Part 7

Textual amendments

F1: Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

Modifications

C1: Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)