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Taxes Management Act 1970

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Version Superseded: 01/04/2009

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Point in time view as at 31/07/1998.

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Taxes Management Act 1970, Paragraph 6 is up to date with all changes known to be in force on or before 25 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F16(1)This paragraph applies where an officer of the Board gives notice under paragraph 5 above to any person (the claimant) of his intention to enquire into—U.K.

(a)a claim made by the claimant, or

(b)any amendment made by the claimant of such a claim.

(2)For the purpose of enquiring into the claim or amendment, the officer may at the same or any subsequent time by notice in writing require the claimant, 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 claimant’s possession or power and as the officer may reasonably require for the purpose of determining whether and, if so, the extent to which the claim or amendment is incorrect, and

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

[F2(3A)In complying with a notice under this paragraph copies of documents may be produced instead of originals, but—

(a)the copies must be photographic or other facsimiles, and

(b)the officer may by notice require the original to be produced for inspection.

A notice under paragraph (b) must specify the time (which must not be less than 30 days) within which the company is to comply with it.

(3B)The officer may take copies of, or make extracts from, any document produced to him under this paragraph.

(3C)A notice under this paragraph does not oblige the claimant to produce documents or provide accounts or information relating to the conduct of any pending appeal by the claimant.]

(4)Where this paragraph applies in relation to a partnership claim, any reference in this paragraph to the claimant includes a reference to any predecessor or successor of his.]

Textual Amendments

F1Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2

F2Sch. 1A para. 6(3A)-(3C) substituted for Sch. 1A para. 6(3) (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(6); S.I. 1998/3173, art. 2

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