The legislative powers for issuing information notices are found
in IHTA84/S219 and 219A.
IHTA84/S219A is used to obtain information from those who
have or who are liable to deliver an account (
IHTM32202). IHTA84/S219 may be used to
obtain information from third parties (IHTM3223) who hold the
information we require (for example, banks and insurance
companies).
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
