Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 38 U.K. Tax agents: dishonest conduct

Modifications etc. (not altering text)

C1 Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)

C2 Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41

C3 Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)

C4 Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

PART 3 U.K. Power to obtain tax agent's files etc

Modifications etc. (not altering text)

C5 Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)

C6 Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)

Compliance U.K.

11 U.K. A file access notice may require documents to be provided—

(a) within such period,

(b) by such means and in such form, and

(c) to such person and at such place,

as is reasonably specified in the notice or in a document referred to in the notice.

Commencement Information

I1 Sch. 38 para. 11 in force at 1.4.2013 by S.I. 2013/279, art. 2

12 U.K. Unless otherwise specified in the notice, a file access notice may be complied with by providing copies of the relevant documents.

Commencement Information

I2 Sch. 38 para. 12 in force at 1.4.2013 by S.I. 2013/279, art. 2