Section 83 Information noticesI1
(1)
In this Act, “information notice” means—
(a)
a taxpayer notice under section 86,
(b)
a third party notice under section 87,
(c)
an unidentified third party notice under section 89,
(d)
an identification notice under section 92, or
(e)
a debtor contact notice under section 93.
(2)
An information notice may either specify or describe the information or documents to be provided or produced.
(3)
If an information notice is issued with the approval of the tribunal, the notice must state that fact.
Annotations
Commencement
- I1
S. 83 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21