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SCHEDULES

SCHEDULE 38Tax agents: dishonest conduct

PART 3Power to obtain tax agent’s files etc

Types of information

15(1)A file access notice does not require the document-holder to provide—

(a)parts of a document that contain information relating to the conduct of a pending appeal relating to tax, or

(b)journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984).

(2)A file access notice does not require the document-holder to provide personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984).

(3)But a file access notice may require the document-holder to provide documents that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records.