Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 13
204. Power to call for specific returns and production of books under Part XI
Feedback & supportFor the purpose of obtaining full information for ascertaining whether or not a Constituent Entity is chargeable to tax or for determining his liability under this Part, the Director General may by notice under his hand require that Constituent Entity, any other Constituent Entity or any natural person—
Constituent Entity
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;
to complete and deliver to the Director General within a time specified in the notice (not being less than thirty days from the date of service of the notice)
any return specified in the notice;
to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General thinks necessary;
to make a return in accordance with paragraph (a)
and also to attend in accordance with paragraph (b);
or
to provide in writing such information or particulars which the Director General thinks necessary.