Power to call for information, etc.
s 27
Open ↗(1) The Director General may by notice in writing require any person to furnish within fourteen days or such further period as may be specified in the notice any information respecting any matter as to which a return under this Act has been made or is required to be made: Provided that, where that person is a public officer or an officer in the employment of a local authority or other public body, he shall not be obliged to disclose any particulars as to which he is under a statutory obligation to observe secrecy. (2) For the purpose of obtaining full information as to any person’s liability to the tax, the Director General may require that or any other person by notice in writing— (a) to complete and deliver to the Director General within a time specified in the notice (not being less than fourteen days from the date of service of the notice) any return specified in the notice; or (b) to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General considers necessary. (3) The Director General may by notice in writing require any person to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice) a statement containing particulars of— (a) all banking accounts (whether current or deposit, business or private or in his own name, the name of his wife or any other name)— (i) in which he is or has been interested jointly or solely; or (ii) on which he has or has had power to operate jointly or solely, being accounts which are in existence or have been in existence at any time during a period specified in the notice; (b) all savings and loan accounts, deposits, building society accounts and co-operative society accounts in regard to which he has or has had any interest or power to operate jointly or solely during that period; (c) all assets other than those referred to in paragraphs (a) and (b) which he has possessed during that period; (d) all moneys receivable by him during that period otherwise than from the sources mentioned in paragraphs (a) to (c); and (e) all facts bearing upon his present or past liability to the tax.