Textual Amendments
F1Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C1Sch. 1A excluded (with effect in accordance with s. 129(6) of the amending Act) by Finance Act 1996 (c. 8), s. 129(1)(b) (repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. 3(15), Note of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. 3(15))
C2Sch. 1A excluded by Capital Allowances Act 1990 (c. 1), s. 59C(7) (as inserted by Finance Act 1997 (c. 16), Sch. 16 para. 6(1)(2)); 1990 c. 1 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4
C3Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 57(4) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2
C4Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 749A(4)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 4)
C5Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 24 para. 9(7)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 20(9))
C6Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 para. 3(6A)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 35(7))
C7Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 paras. 58(3), 59(1) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2
6(1)This paragraph applies where an officer of the Board gives notice under paragraph 5 above to any person (the claimant) of his intention to enquire into—U.K.
(a)a claim made by the claimant, or
(b)any amendment made by the claimant of such a claim.
(2)For the purpose of enquiring into the claim or amendment, the officer may at the same or any subsequent time by notice in writing require the claimant, within such time (which shall not be less than 30 days) as may be specified in the notice—
(a)to produce to the officer such documents as are in the claimant’s possession or power and as the officer may reasonably require for the purpose of determining whether and, if so, the extent to which the claim or amendment is incorrect, and
(b)to furnish the officer with such accounts or particulars as he may reasonably require for that purpose.
[F2(3A)In complying with a notice under this paragraph copies of documents may be produced instead of originals, but—
(a)the copies must be photographic or other facsimiles, and
(b)the officer may by notice require the original to be produced for inspection.
A notice under paragraph (b) must specify the time (which must not be less than 30 days) within which the company is to comply with it.
(3B)The officer may take copies of, or make extracts from, any document produced to him under this paragraph.
(3C)A notice under this paragraph does not oblige the claimant to produce documents or provide accounts or information relating to the conduct of any pending appeal by the claimant.]
(4)Where this paragraph applies in relation to a partnership claim, any reference in this paragraph to the claimant includes a reference to any predecessor or successor of his.]
Textual Amendments
F2Sch. 1A para. 6(3A)-(3C) substituted for Sch. 1A para. 6(3) (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(6); S.I. 1998/3173, art. 2