1284.This section sets out the power under which HMRC may seek information from a licensee in respect of transactions with and payments made to a non-UK resident person. It is based on paragraph 2 of Schedule 15 to FA 1973.
1285.The reference to “an inspector” has been revised to an officer of Revenue and Customs in line with changes made by CRCA.
Overview Section 77I of TMA: Information