103 HMRC: exercise of officer functions
Finance Act 2020 (2020 c 14) | Legislation

Administration

103  HMRC: exercise of officer functions

(1)     Anything capable of being done by an officer of Revenue and Customs by virtue of a function conferred by or under an enactment relating to taxation may be done by HMRC (whether by means involving the use of a computer or otherwise).

(2)     Accordingly, it follows that HMRC may (among other things)—

(a)     give a notice under section 8, 8A or 12AA of TMA 1970 (notice to file personal, trustee or partnership

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