Paragraph 28 I1
In section 255 (power to obtain information and documents), references to a person's tax position include the person's position as regards deductions or repayments of relevant contributions, or of sums representing relevant contributions, that the person is required to make by or under an enactment.
Annotations
Commencement
- I1
Sch. 2 para. 28 partly in force; sch. 2 para. 28 in force for specified purposes at Royal Assent and otherwise in force at 12.04.2015, see sch. 2 para. 33(2)