The powers under FA03/SCH13 are available to officers of HM
Revenue & Customs in addition to the powers under
FA03/SCH10/PARA14.
The powers under FA03/SCH10/PARA14 must be used where
possible. FA03/SCH13 powers are not to be used in trivial or
unsuitable cases.
Equally a caseworker should not hesitate to use the powers to
overcome delay or objections to their reasonable requirements.
The use of FA03/SCH13 powers is restricted to officers who
have been authorised for this purpose by the Board, see
SDLTM84710.
Notices can be issued to purchasers or third parties alike.
FA03/SCH13 is based on TMA70/S20, for further detailed
guidance please consult the Enquiry Manual, at pages
EM2400+.
