Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 38 U.K. Tax agents: dishonest conduct

PART 3 U.K. Power to obtain tax agent's files etc

Modifications etc. (not altering text)

C1 Sch. 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)

C2 Sch. 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)

Documents not in person's possession or power U.K.

14 U.K. A file access notice only requires the document-holder to provide a document if it is in the document-holder's possession or power.

Commencement Information

I1 Sch. 38 para. 14 in force at 1.4.2013 by S.I. 2013/279, art. 2