Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 13
206. Power to call for information under Part XI
Feedback & supportFor the purposes of this Part, the Director General may require any natural person or Constituent Entity to give orally or may by notice under his hand require any natural person or Constituent Entity to give in writing within a time specified in the notice all such information or particulars as may be demanded of him by the Director General for the purposes of this Part and which may be in the possession or control of that natural person or Constituent Entity.
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;
Where that natural person is a public officer or an officer in the employment of a local authority or statutory authority, he shall not by virtue of this section be obliged to disclose any particulars as to which he is under a statutory obligation to observe secrecy.