89 Power to require information and documents about persons whose identity is not known

89  Power to require information and documents about persons whose identity is not known

(1)     WRA may issue a notice (an “unidentified third party notice”) requiring a person (“the recipient”) to provide information or produce a document if—

(a)     WRA requires the information or document for the purpose of checking the tax position of—

(i)     a person whose identity is not known to WRA, or

(ii)

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