Section 153A — Finance Act 2014: Power to require information or documents in relation to applications for registration

Power to require information or documents in relation to applications for registration 153A 1 This section applies where an application for a pension scheme to be registered is made.

2 An officer of Revenue and Customs may by notice (an “information notice”) require the scheme administrator or any other person—

a to provide the officer with any information, or b to produce a document to the officer, if the officer reasonably requires the information or document in connection with the application (including any declaration accompanying it).

3 Paragraphs 6(2), 7, 8, 15, 16, 18 to 20, 23 to 27, 42 and 43 of Schedule 36 to the Finance Act 2008 (information notices etc) apply in relation to information notices under this section as they apply in relation to information notices under that Schedule.

4 Where an information notice under this section is given to a person other than the scheme administrator, an officer of Revenue and Customs must give a copy of the notice to the scheme administrator.

5 A person, other than the scheme administrator, who is given an information notice under this section may appeal against the notice or any requirement in the notice.

6 Paragraph 32 of Schedule 36 to the Finance Act 2008 (procedures for appeals against information notices) applies for the purposes of an appeal under subsection (5) as it applies for the purposes of an appeal under Part 5 of that Schedule.