Content of noticeU.K.
10(1)A file access notice may require the provision of—U.K.
(a)particular relevant documents specified in the notice, or
(b)all relevant documents in the document-holder's possession or power.
(2)A file access notice does not need to identify the clients of the tax agent.
(3)A file access notice addressed to anyone other than the tax agent must name the tax agent.
Modifications etc. (not altering text)
C1Sch. 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)
C2Sch. 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)
Commencement Information
I1Sch. 38 para. 10 in force at 1.4.2013 by S.I. 2013/279, art. 2