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Legislation
Finance Act 1994

Crossheading Administration

  • Section 53 Registration of insurers.
  • Section 53AA Registration of taxable intermediaries.
  • Section 53A Information required to keep register up to date.
  • Section 54 Accounting for tax and time for payment.
  • Section 55 Credit.
  • Section 56 Power to assess.
  1. Administration
  2. Information required to keep register up to date.

Section 53A | Information required to keep register up to date. F1

From legislation.gov.uk

(1)Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—

(a)are of changes in circumstances relating to the registrable person or any business carried on by him,

(b)appear to the Commissioners to be required for the purpose of keeping the register kept under section 53 or 53AA above up to date, andF2

(c)are of a prescribed description.

(2)Regulations may make provision—

(a)as to the time within which a notification is to be made;

(b)as to the form and manner in which a notification is to be made;

(c)requiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate.

Notes

  1. F1

    S. 53A inserted (1.5.1995) by 1995 c. 4, s. 34, Sch. 5, para. 4

  2. F2

    Words in s. 53A inserted (19.3.1997) by 1997 c. 16, s. 27(2)

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