CH28120 - Data gathering powers: Details of power: Commencement date

The data-gathering powers come into force on 1 April 2012 and apply to requests for data made on or after that date. See CH28270 for guidance on how far back we can request relevant data.

The data-gathering powers apply to the following taxes from 1 April 2012

• income tax
• capital gains tax
• corporation tax
• VAT
• insurance premium tax
• inheritance tax
• stamp duty land tax
• stamp duty reserve tax
• petroleum revenue tax
• aggregates levy
• climate change levy
• landfill tax, and
• relevant foreign tax.

Many of the equivalent powers that applied to requests made before 1 April 2012 were in Part III of TMA, but they only related to income tax and corporation tax.

FA11/SCH23/PARA65 (1)