Taxes Consolidation Act 1997 section 907A

Application to Appeal Commissioners: information from third party

Section 907A enables an authorised Revenue officer to apply to the Appeal Commissioners for permission to serve a notice on a third party, requiring that party to produce documents or provide information relevant to a taxpayer's tax liability.

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.