Section 179 | Information notices: connected persons

(1)An officer of Revenue and Customs may by notice require a connected person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—

(a)monitoring the compliance of the connected person with an anti-avoidance enactment, or

(b)HMRC taking, or considering whether HMRC could take, action against the connected person under an anti-avoidance enactment.

(2)An officer of Revenue and Customs may seek the approval of the tribunal before issuing a notice under this section.