Corporation Tax Act 2010 section 832

Power to obtain information

Section 832 provided HMRC with the power to obtain information in connection with the provisions of Part 18 of the Corporation Tax Act 2010, but this section has been removed from the legislation.

• Section 832 formerly gave HMRC the authority to require information from taxpayers in relation to the rules contained in Part 18 of the Corporation Tax Act 2010.
• Part 18, which included section 832, was wholly removed from the legislation by the Finance Act 2016.
• The repeal took effect in relation to disposals made on or after 5 July 2016.
• Any disposals that occurred before 5 July 2016 would still have been subject to the original provisions, including HMRC's power to obtain information under this section.