127 Collection of tax debts
Finance Act 2021 (2021 c 26) | Legislation

127  Collection of tax debts

(1)     Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

(2)     In paragraph 1(1) (taxpayer notices), at the end insert “or for the purpose of collecting a tax debt of the taxpayer”.

(3)     In paragraph 2(1) (third party notices), at the end insert “or for the purpose of collecting a tax debt of the taxpayer”.

(4)     In paragraph 5(2) (persons whose identities are not known), after “tax position of” insert “or for

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