CCM11460 - End of Year Issues: S18(10) - no third party information powers

S18(10) does not contain any third party information power, so if you have not previously issued a formal information notice under S15(2)(b) / S16(3)(b) to a third party, you must not approach any third party for information at this stage. This is in accordance with the general principle that you should not informally request any information you could not obtain formally. If you have already issued a formal information notice to a third party under S15(2)(b)/S16(3)(b) you will be able to take penalty action, if appropriate, if the information is not supplied (see CCM Chapter 10).