Income Tax (Trading and Other Income) Act 2005 section 647

Power to obtain information

Section 647 formerly gave HMRC the power to obtain information relevant to the taxation of certain income, but this provision was removed from the legislation with effect from 1 April 2012.

• Section 647 originally provided HMRC with a statutory power to require the provision of information.
• The section was repealed by the Finance Act 2011, Schedule 23, paragraph 57(3).
• The repeal took effect from 1 April 2012.
• The information-gathering powers previously contained here were replaced by a modernised framework introduced under the Finance Act 2011.