SCHEDULES
C1C2F1SCHEDULE 1AA Orders for production of documents
Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4
Complying with an order
7
1
The Board may make provision by regulations as to how a person is to comply with an order under section 20BA.
2
The regulations may, in particular, make provision as to—
a
the officer of the Board to whom the documents are to be produced,
b
the address to which the documents are to be taken or sent, and
c
the circumstances in which sending the documents by post complies with the order.
3
Where an order under section 20BA applies to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible.
Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39