Finance Act 1999

106 Power to call for documents etc

After section 219 of the [1984 c. 51.] Inheritance Tax Act 1984 there shall be inserted the following sections—

“219A Power to call for documents etc

(1) An officer of the Board may by notice in writing require any person who has delivered, or is liable to deliver, an account under section 216 or 217 above, within such time as may be specified in the notice—

(a) to produce to the officer such documents as are in the person’s possession or power and as the officer may reasonably require for any of the purposes mentioned in subsection (2) below; and

(b) to furnish the officer with such accounts or particulars as he may reasonably require for any of those purposes.

(2) The purposes are—

(a) enquiring into an account under section 216 or 217 above (including any claim or election included in the account);

(b) determining whether and, if so, the extent to which such an account is incorrect or incomplete; and

(c) making a determination for the purposes of a notice under section 221 below.

(3) To comply with a notice under subsection (1) above, copies of documents may be produced instead of originals; but the copies must be photographic or otherwise by way of facsimile.

(4) If so required by a notice in writing given by the officer, in the case of any document specified in the notice, the original of any copy produced under subsection (3) above must be produced for inspection by him within such time as may be specified in the notice.

(5) The time specified in a notice under subsection (1) or (4) above shall not be less than thirty days.

(6) The officer may take copies of, or make extracts from, any document produced to him under subsection (1) or (4) above.

(7) A notice under subsection (1) above does not oblige a person to produce documents or furnish accounts or particulars relating to the conduct of any pending appeal by him.

219B Appeal against requirement to produce documents etc

(1) An appeal may be brought against any requirement imposed by a notice under section 219A(1) above to produce any document or to furnish any accounts or particulars.

(2) Subject to the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal under this section as they have effect in relation to an appeal against a determination specified in a notice under section 221 below.

(3) An appeal under this section must be brought within the period of thirty days beginning with the date on which the notice under section 219A(1) above is given.

(4) On an appeal under this section the Special Commissioners may—

(a) if it appears to them that the production of the document or the furnishing of the accounts or particulars was reasonably required by the officer of the Board for any of the purposes mentioned in section 219A(2) above, confirm the notice under section 219A(1) above so far as relating to the requirement; or

(b) if it does not so appear to them, set aside that notice so far as so relating.

(5) Where, on an appeal under this section, the Special Commissioners confirm the notice under section 219A(1) above so far as relating to any requirement, the notice shall have effect in relation to that requirement as if it had specified thirty days beginning with the determination of the appeal.

(6) Neither the person required to produce documents or furnish accounts or particulars nor the officer of the Board shall be entitled to appeal under section 225 below against the determination of an appeal under this section.”