- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2012
Point in time view as at 01/04/2012.
Taxes Management Act 1970, Cross Heading: Production of accounts, books and other information is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
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Textual Amendments
F1S. 19A omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 66 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 3)
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Textual Amendments
F2S. 20 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 67 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
(1)Where after the passing of the Finance Act 1976X1 a person—
(a)is convicted of an offence in relation to tax (whenever committed) by or before any court in the United Kingdom; or
(b)has [F4a penalty imposed on ] him (whether before or after the passing of that Act) under section 99 of this Act,
and he has stood in relation to others as tax accountant, an inspector authorised by the Board for the purpose of this section may by notice in writing require the person to deliver to him such documents as are in his possession or power and as (in the inspector’s reasonable opinion) contain information relevant to any tax liability to which any client of his is or has been, or may be or have been, subject, or to the amount of any such liability.
F5[(1A)The reference to documents in subsection (1) above does not include—
(a)personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or
(b)journalistic material (as defined in section 13 of that Act).
(1B)Subject to subsection (1A) above, the reference to documents in subsection (1) above is to those specified or described in the notice in question; and—
(a)the notice shall require documents to be delivered within such time (which shall not be less than thirty days after the date of the notice) as may be specified in the notice; and
(b)the inspector may take copies of them or of extracts from them.]
(2)Subsection (1) above does not have effect in relation to a person convicted or penalised as there mentioned for so long as an appeal is pending against the conviction or [F6penalty]; and—
(a)for this purpose an appeal is to be treated as pending (where one is competent but has not been brought) until the expiration of the time for bringing it or, in the case of a conviction in Scotland, until the expiration of 28 days from the date of conviction; and
(b)references here to appeal include further appeal but, in relation to the [F6imposition] of a penalty, do not include appeal against the amount of the penalty.
(3)A notice is not to be given to any person under this section unless with the consent of the appropriate judicial authority; and that authority is to give his consent only on being satisfied that in all the circumstances the inspector is justified in so proceeding.
(4)The power to give a notice under this section, by reference to a person’s conviction or the [F7imposition on] him of a penalty, ceases at the expiration of the period of 12 months beginning with the date on which it was first exercisable in his case by virtue of that conviction or [F7penalty].
(5)To the extent specified in section 20B below, the above provisions are subject to the restrictions of that section.]
Editorial Information
X1The Finance Act 1976 received the Royal Assent on 29 July 1976.
Textual Amendments
F3Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.
F4Finance Act 1989 s. 168(2)(a). Previously “awarded against him a penalty incurred by”.
F5Finance Act 1989 s. 143 with respect to notices given on or after 27 July 1989. Previously “for this purpose section 20(8) above applies, substituting “the client” for “the taxpayer”.”
F6Finance Act 1989 s. 168(2)(b). Previously “award”.
F7Finance Act 1989 s. 168(2)(c). Previously “award against” and “award”.
Modifications etc. (not altering text)
C1S. 20A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(1) (with reg. 1(4)(6))
C2S. 20A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)
(1)Before a notice is given to a person by an inspector F9... under section 20A, the person must have been given a reasonable opportunity to deliver F10... the documents in question F11... ; and the inspector must not apply for consent under F12... section 20A(3), until the person has been given that opportunity.
F13(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14(1B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)F15... A notice under section 20A does not oblige a person to deliver documents relating to the conduct of a pending appeal by the client.
“Appeal” means appeal relating to tax.
(3)An inspector cannot F16... under section 20A(1), give notice to a [F17relevant lawyer], but the notice must in any such case be given (if at all) by the Board; and accordingly in relation to a [F17relevant lawyer] for references in F18... section 20A to the inspector there are substituted references to the Board.
(4)To comply with a notice under F19... section 20A(1) F20... copies of documents may be delivered instead of the originals; but—
(a)the copies must be photographic or otherwise by way of facsimile; and
(b)if so required by the inspector (or, as the case may be, the Board) in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board (failure to comply with this requirement counting as failure to comply with the notice).
F21(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)A notice under F24... section 20A(1) does not oblige a [F25relevant lawyer] to deliver or make available, without his client’s consent, any document with respect to which a claim to professional privilege could be maintained.
F26(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26(13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26(14). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F27(15)In this section “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege.]]
Textual Amendments
F3Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.
F8Word in s. 20B heading substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F9Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F10Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F11Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(c) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F12Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(d) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F13S. 20B(1A) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F14S. 20B(1B) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F15Words in s. 20B(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(5) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F16Words in s. 20B(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(6)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F17Words in s. 20B(3) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 25(a) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
F18Words in s. 20B(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(6)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F19Words in s. 20B(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(7)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F20Words in s. 20B(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(7)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F21S. 20B(5) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F22S. 20B(6) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F23S. 20B(7) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F24Words in s. 20B(8) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(9) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F25Words in s. 20B(8) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 25(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
F26S. 20B(9)-(14) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(10) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F27S. 20B(15) inserted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 25(c) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
Modifications etc. (not altering text)
C3S. 20B applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)
C4Ss. 20B, 20BB applied (with modifications) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 25(3)(4), 61; S.I. 2002/1727, art. 2
C5S. 20B applied (with modifications) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), s. 104ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 8, 13; S.I. 2004/1943, art. 4(b))
C6S. 20B applied (with modifications) by Social Security Administration Act 1992 (c. 5), s. 110ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 7, 13; S.I. 2004/1943, art. 4(a))
C7S. 20B(3) amended (E.W.) (1.1.1992) by S.I. 1991/2684, arts. 2, 4, Sch.1
C8S. 20B(4) applied by Income and Corporation Taxes Act 1988 (c. 1), s. 767C(8)(a) (as inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(1))
C9S. 20B(8)-(14) applied by Income and Corporation Taxes Act 1988 (c. 1), s. 767C(8)(b) (as inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(1))
(1)The appropriate judicial authority may make an order under this section if satisfied on information on oath given by an authorised officer of the Board—
(a)that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, tax is being, has been or is about to be committed, and
(b)that documents which may be required as evidence for the purposes of any proceedings in respect of such an offence are or may be in the power or possession of any person.
(2)An order under this section is an order requiring the person who appears to the authority to have in his possession or power the documents specified or described in the order to deliver them to an officer of the Board within—
(a)ten working days after the day on which notice of the order is served on him, or
(b)such shorter or longer period as may be specified in the order.
For this purpose a “working day” means any day other than a Saturday, Sunday or public holiday.
(3)Where in Scotland the information mentioned in subsection (1) above relates to persons residing or having places of business at addresses situated in different sheriffdoms—
(a)an application for an order may be made to the sheriff for the sheriffdom in which any of the addresses is situated, and
(b)where the sheriff makes an order in respect of a person residing or having a place of business in his own sheriffdom, he may also make orders in respect of all or any of the other persons to whom the information relates (whether or not they have an address within the sheriffdom).
(4)Schedule 1AA to this Act contains provisions supplementing this section.]
Textual Amendments
F28S. 20BA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(1)
Modifications etc. (not altering text)
C10S. 20BA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
C11S. 20BA applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(1) (with reg. 1(4)(6))
C12Ss. 20BA, 20BB applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)
(1)Subject to subsections (2) to (4) below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, a document which—
(a)he has been required by a notice under section F30... 20A above [F31or an order under section 20BA above], or
(b)he has been given an opportunity in accordance with section 20B(1) above,
to deliver, or to deliver or make available for inspection.
(2)A person does not commit an offence under subsection (1) above if he acts—
(a)with the written permission of [F32the tribunal], the inspector or an officer of the Board,
(b)after the document has been delivered F33... , or
(c)after a copy has been delivered in accordance with section 20B(4) or (14) above and the original has been inspected.
(3)A person does not commit an offence under subsection (1)(a) above if he acts after the end of the period of two years beginning with the date on which the notice is given [F34or the order is made], unless before the end of that period the inspector or an officer of the Board has notified the person in writing that the notice [F35or order] has not been complied with to his satisfaction.
(4)A person does not commit an offence under subsection (1)(b) above if he acts—
(a)after the date of the period of six months beginning with the date on which an opportunity to deliver the document was given, or
(b)after an application for consent to a notice being given in relation to the document has been refused.
(5)A person guilty of an offence under subsection (1) above shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.]
Textual Amendments
F29S. 20BB inserted by Finance Act 1989 s. 145(1)(2) in relation to any falsification, concealment, destruction or disposal of a document occurring on or after 27 July 1989.
F30Words in s. 20BB(1)(a) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 69(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F31Words in s. 20BB(1)(a) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(a)
F32Words in s. 20BB(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 11
F33Words in s. 20BB(2)(b) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 69(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F34Words in s. 20BB(3) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(b)
F35Words in s. 20BB(3) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(c)
Modifications etc. (not altering text)
C4Ss. 20B, 20BB applied (with modifications) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 25(3)(4), 61; S.I. 2002/1727, art. 2
C12Ss. 20BA, 20BB applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)
C13S. 20BB applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)
C14S. 20BB applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 44(3)
C15S. 20BB applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
C16S. 20BB applied (with modifications) by Social Security Administration Act 1992 (c. 5), s. 110ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 7, 13; S.I. 2004/1943, art. 4(a))
C17S. 20BB applied (with modifications) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), s. 104ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 8, 13; S.I. 2004/1943, art. 4(b))
C18S. 20BB applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(1) (with reg. 1(4)(6))
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Textual Amendments
F36Ss. 20C, 20CC repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 4(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
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Textual Amendments
F36Ss. 20C, 20CC repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 4(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
(1)For the purposes of [F37sections 20A and 20BA] above, “the appropriate judicial authority” is—
(a)in England and Wales, a Circuit judge [F38or a District Judge (Magistrates' Courts)];
(b)in Scotland, a sheriff; and
(c)in Northern Ireland, a county court judge.
(2)For the purposes of [F39section] 20A, a person stands in relation to another as tax accountant at any time when he assists the other in the preparation [F40or delivery of any information, return, accounts or other document which he knows will be, or is or are likely to be, used] for any purpose of tax; and his clients are all those to whom he stands or has stood in that relationship.
F41(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
Textual Amendments
F3Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.
F37Words in s. 20D(1) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 1; S.I. 2007/3166, art. 3(a)
F38Words in s. 20D(1)(a) inserted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 4 para. 2(a); S.I. 2005/910, art. 3(u)
F39Word in s. 20D(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 70(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F40Finance Act 1989 (c. 26), s. 148(2).
F41S. 20D(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 70(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
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Textual Amendments
F42S. 21 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(k), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
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