Part II

Income Tax, Corporation Tax and Capital Gains Tax
Chapter I

General

Charities etc.

Powers of inspection.
28
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In the Table in section 98 of the Taxes Management Act 1970 (penalties for failure to produce documents etc.) at the end of the second column there shall be inserted—
| Section 28(2) of the Finance (No.2) Act 1992.
5
Section 94 of the Finance Act 1990 (donations to charity: inspection powers) shall cease to have effect.
6
This section shall apply in relation to claims made after the day on which this Act is passed.
1970 c. 9.
1990 c. 29.
S. 28(1)-(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 86 (with Sch. 36 para. 38); S.I. 2009/404, art. 2