Power to call for the production of books, information etc. - Section 900 Taxes Consolidation Act 1997
Section 900 Taxes Consolidation Act 1997 - Power to call for the production of books, information etc.
Tax and Duty Manual Part 38-04-04 is now being published in separate parts in the Powers folder, each part dealing with a relevant section of the Act. The first of these, Part 38-04-04-a
, (PDF, 523 KB), deals with Section 900, which relates to the power to call for the production of books, information etc.
This power is for use where the authorised officer has formed an opinion that the taxpayer has relevant books, records or other documents, as defined, or is in a position to supply information, explanations or particulars, relevant to the establishment of his or her tax liability but fails to produce them on being requested to do so.
The power is in relation to books, records and other relevant documents not including Returns required to be delivered under other provisions of the Acts.