Amendment to Revenue Information Powers in Finance Act 2017

The following Revenue Information Powers Manuals have been amended to reflect Finance Act 2017 amendments;

• 38-04-04f (section 902) and 38-04-04c (section 906A) regarding the content of the notice to be served when the power is exercised, and,
• 38-04-04g (section 902A) and 38-04-04d( section 908) regarding the appropriate grounds for use of the power.

The Information Powers manual 38-04-02 has also been updated to give further information on the use of Revenue Powers for Exchange of Information purposes.

30 January 2018