CHAPTER 2 Investigatory powers: information and documents (ss 123-134)

Contents

Section 123 – Power to obtain information and documents from taxpayer [RSTPA 2014 s 123] Section commentary
Section 124 – Power to obtain information and documents from third party [RSTPA 2014 s 124] Section commentary
Section 125 – Approval of taxpayer notices and third party notices [RSTPA 2014 s 125] Section commentary
Section 126 – Copying third party notice to taxpayer [RSTPA 2014 s 126] Section commentary
Section 127 – Power to obtain information and documents about persons whose identity is not known [RSTPA 2014 s 127] Section commentary
Section 128 – Third party notices and notices under section 127: groups of undertakings [RSTPA 2014 s 128] Section commentary
Section 129 – Third party notices and notices under section 127: partnerships [RSTPA 2014 s 129] Section commentary
Section 130 – Power to obtain information about persons whose identity can be ascertained [RSTPA 2014 s 130] Section commentary
Section 131 – Notices [RSTPA 2014 s 131] Section commentary
Section 132 – Complying with information notices [RSTPA 2014 s 132] Section commentary
Section 133 – Producing copies of documents [RSTPA 2014 s 133] Section commentary
Section 134 – Further provision about powers relating to information notices [RSTPA 2014 s 134] Section commentary

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