Commentary Section 17 Information to be supplied by relevant persons
92.This section gives the Treasury power to make regulations under which HMRC may require certain information or documents to be provided or made available.
93.Under subsection (1), regulations may require or authorise officers of HMRC to require that a “relevant person” makes documents available for inspection, or provides information or documents. Subsection (2) defines a relevant person as a person who is or has been an approved account provider; a person who has applied to open a Saving Gateway account; or a person who holds, or has held, a Saving Gateway account or a purported Saving Gateway account.
94.Subsection (3) provides that regulations may specify how, where, and when information or documents should be provided or made available.