Commentary on Sections Overview Overview Section 703: Power to obtain information
2097.This section gives HMRC power to obtain information relevant to this Chapter. It is based on section 708 of ICTA.
2098.Section 703 changes the 28-day information gathering time limit to 30 days. See Change 108 in Annex 1.
2099.As explained in the note on section 692, section 703 replaces references to “the Board” with references to “an officer of Revenue and Customs” (namely, the officer dealing with the case). See Change 5 in Annex 1.
2100.This section will apply solely for income tax purposes, and section 708 of ICTA will apply solely for corporation tax purposes.