1.Section 223 and Schedule 38 make provision about powers to obtain working papers from tax agents who engage in dishonest conduct, impose penalties on them and allow the Commissioners of HM Revenue & Customs (HMRC) to publish their details. The Schedule will come into force by means of a Treasury order, made by statutory instrument.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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