Section 421J | Duty to provide information ^F1

(1)This section applies in relation to reportable events.^F1

(2)Section 421K explains what are reportable events for the purposes of this section.^F1

(3)Repealed^F1

(4)An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars of any reportable events—^F1F2F3

(a)which take place in a period specified in the notice, and^F1

(b)in relation to which that person is a responsible person,^F1

as are required by the notice or, if no reportable event in relation to which that person is a responsible person has taken place in that period, to state that fact.

(5)A notice under subsection (4) must specify a date by which it must be complied with.^F1

(6)That date must not be less than 30 days after the date when the notice is given.^F1

(7)Repealed^F1

(8)Repealed^F1

(9)Section 421L explains who are the responsible persons in relation to a reportable event.^F1

(10)The particulars required by a notice under this section must be provided in a form specified by the Commissioners for Her Majesty’s Revenue and Customs.^F1F4F5

(11)Repealed^F1

(12)Repealed^F1