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 904A
Power of inspection: returns and collection of appropriate tax
Section 904A empowers authorised officers to enter the premises of financial institutions and audit their deposit interest retention tax (DIRT) returns, including the power to examine procedures, sample accounts treated as exempt from DIRT, and impose penalties for non-compliance.
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.