s 421J Duty to provide information
(1) This section applies in relation to reportable events. (2) Section 421K explains what are reportable events for the purposes of this section. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars of any reportable events— (a) which take place in a period specified in the notice, and (b) in relation to which that person is a responsible person, as are required by the notice or, if no reportable event in relation to which that person is a responsible person has taken place in that period, to state that fact. (5) A notice under subsection (4) must specify a date by which it must be complied with. (6) That date must not be less than 30 days after the date when the notice is given. (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9) Section 421L explains who are the responsible persons in relation to a reportable event. (10) The particulars required by a notice under this section must be provided in a form specified by the Commissioners for Her Majesty’s Revenue and Customs . (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .