SCHEDULES

C1C2C3C4SCHEDULE 38Tax agents: dishonest conduct

Annotations:
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)

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 7Consequential provisions

TMA 1970

I146

1

Section 20BB (falsification etc of documents) is amended as follows.

2

In subsection (1)—

a

for “subsections (2) to (4)” substitute “ subsections (2) and (3) ”,

b

in paragraph (a), omit “a notice under section 20A above or”,

c

at the end of that paragraph, omit “or”, and

d

omit paragraph (b).

3

In subsection (2)—

a

in paragraph (a), omit “, the inspector”,

b

at the end of that paragraph, insert “ or ”,

c

at the end of paragraph (b), omit “or”, and

d

omit paragraph (c).

4

In subsection (3), for the words from “the notice is given” to the end substitute “ the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfaction ”.

5

Omit subsection (4).