# The Income Tax (Paying and Collecting Agents) Regulations 1996, Regulation 11: Information to be provided to the Board by paying or collecting agents


The Board may by notice require any person who is or has at any time been a paying agent or a collecting agent, within such time (not being less than 14 days) as may be provided by the notice, to furnish them with such information (including copies of, or extracts from, any books, documents or other records) as they may reasonably require to satisfy themselves that that person has complied with the requirements of the principal sections and these Regulations.

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Source: https://www.legislation.gov.uk/uksi/1996/1780/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.