Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 653BB
Notice to provide records
Section 653BB empowers Revenue to require a chargeable person to provide records demonstrating that a residential property was in use as a dwelling for 30 days or more in a chargeable period, and sets out the consequences where satisfactory records are not provided.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.