28U.K.An officer of Revenue and Customs may not inspect a business document under Part 2 of this Schedule if or to the extent that, by virtue of this Part of this Schedule, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.
Commencement Information
I1Sch. 36 para. 28 in force at 1.4.2009 by S.I. 2009/404, art. 2