Section 256 | Tribunal approval for certain uses of power under section 255

(1)An officer of Revenue and Customs may not, without the approval of the tribunal, give a notice under section 255 requiring a person (“A”) to provide information or produce a document which relates (in whole or in part) to a person who is neither A nor an undertaking in relation to which A is a parent undertaking.

(2)An officer of Revenue and Customs may apply to the tribunal for the approval required by subsection (1); and an application for approval may be made without notice.

(3)The tribunal may approve the giving of the notice only if—

(a)the application for approval is made by, or with the agreement of, an authorised officer,

(b)the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,

(c)the person to whom the notice is to be given has been informed that the information or documents referred to in the notice are required and given a reasonable opportunity to make representations to an officer of Revenue and Customs, and

(d)the tribunal has been given a summary of any representations made by that person.

(4)Where a notice is given under section 255 with the approval of the tribunal, it must state that it is given with that approval.

(5)Paragraphs (c) and (d) of subsection (3) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax.

(6)In subsection (1) “parent undertaking” and “undertaking” have the same meaning as in the Companies Acts (see section 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006).

(7)A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).