Finance Act 1996

Power to call for documents

3 (1) In section 19A (power to call for documents for the purposes of certain enquiries), after subsection (2) there shall be inserted the following subsection—

“(2A) The officer of the Board may also (whether or not he imposes a requirement under subsection (2) above), by a notice in writing, require the taxpayer, within such time (which shall not be less than 30 days) as may be specified in the notice—

(a) to produce to the officer such documents as are in the taxpayer’s possession or power and as the officer may reasonably require for the purpose of making a determination for the purposes of section 28A(7A)(d) or 28B(6A)(d) of this Act, and

(b) to furnish the officer with such accounts or particulars as he may reasonably require for that purpose.”

(2) In subsections (3), (5), (7), (9)(a) and (10) of that section, for the words “subsection (2)”, in each place where they occur, there shall be substituted “subsection (2) or (2A)”.

(3) In subsection (4) of that section, for “subsection (2) or” there shall be substituted “subsection (2), (2A) or”.

(4) In section 97AA(1) (penalty for failure to comply with notice), for “section 19A(2) or (3)” there shall be substituted “section 19A(2), (2A) or (3)”.