Commentary on Sections Overview Part 11: Supplementary provisions Paragraph 93: Power to require information
3223.This paragraph is concerned with information powers. It derives from paragraph 117 of Schedule 8.
3224.Sub-paragraph (1) reorganises the material in paragraph 117(1). The reorganisation includes the addition of paragraphing.
3225.Sub-paragraph (3) has been redrafted, with a view to clarifying the period within which information must be provided.
3226.Paragraph 117(4) of Schedule 8 has not been rewritten in this Schedule. The matter dealt with in that sub-paragraph, the addition of an entry in the table in section 98 of TMA 1970, is dealt with by means of consequential amendment to that section in Schedule 6 to this Act.