PART 5

Promoters of tax avoidance schemes

Obtaining information and documents: supplementary

Tax advisers
272
1
This section applies where a notice is given under section 258(4) or (5) and the person to whom the notice is given is a tax adviser.
2
The notice does not require a tax adviser—
a
to provide information about relevant communications, or
b
to produce documents which are the tax adviser's property and consist of relevant communications.
3
Subsection (2) does not have effect in relation to—
a
information explaining any information or document which the person to whom the notice is given has, as tax accountant, assisted any person in preparing for, or delivering to, HMRC, or
b
a document which contains such information.
4
But subsection (2) is not disapplied by subsection (3) if the information in question has already been provided, or a document containing the information has already been produced, to an officer of Revenue and Customs.
5
In this section—
- “relevant communications” means communications between the tax adviser and—
  1. a person in relation to whose tax affairs the tax adviser has been appointed, or
  2. any other tax adviser of such a person,
the purpose of which is the giving or obtaining of advice about any of those tax affairs, and
- “tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).
Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)