Part IIU.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter IU.K. General

Charities etc.U.K.

28 Powers of inspection.U.K.

F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In the Table in section 98 of the M1Taxes Management Act 1970 (penalties for failure to produce documents etc.) at the end of the second column there shall be inserted—

Section 28(2) of the Finance (No.2) Act 1992.

(5)Section 94 of the M2Finance Act 1990 (donations to charity: inspection powers) shall cease to have effect.

(6)This section shall apply in relation to claims made after the day on which this Act is passed.

Textual Amendments

Marginal Citations