- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (18/11/2015)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 18/11/2015.
Taxes Management Act 1970, SCHEDULE 1AA is up to date with all changes known to be in force on or before 10 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.
Textual Amendments
F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39
Modifications etc. (not altering text)
C1Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
C2Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4
1U.K.The provisions of this Schedule supplement section 20BA.
2(1)In section 20BA(1) an “authorised officer of the Board” means an officer of the Board authorised by the Board for the purposes of that section.U.K.
(2)The Board may make provision by regulations as to—
(a)the procedures for approving in any particular case the decision to apply for an order under that section, and
(b)the descriptions of officer by whom such approval may be given.
3(1)A person is entitled—U.K.
(a)to notice of the intention to apply for an order against him under section 20BA, and
(b)to appear and be heard at the hearing of the application,
unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.
(2)The Board may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.
4(1)A person who has been given notice of intention to apply for an order under section 20BA(4) shall not—U.K.
(a)conceal, destroy, alter or dispose of any document to which the application relates, or
(b)disclose to any other person information or any other matter likely to prejudice the investigation of the offence to which the application relates.
This is subject to the following qualifications.
(2)Sub-paragraph (1)(a) does not prevent anything being done—
(a)with the leave of the appropriate judicial authority,
(b)with the written permission of an officer of the Board,
(c)after the application has been dismissed or abandoned, or
(d)after any order made on the application has been complied with.
(3)Sub-paragraph (1)(b) does not prevent a professional legal adviser from disclosing any information or other matter—
(a)to, or to a representative of, a client of his in connection with the giving by the adviser of legal advice to the client; or
(b)to any person—
(i)in contemplation of, or in connection with, legal proceedings; and
(ii)for the purpose of those proceedings.
This sub-paragraph does not apply in relation to any information or other matter which is disclosed with a view to furthering a criminal purpose.
(4)A person who fails to comply with the obligation in sub-paragraph (1)(a) or (b) above may be dealt with as if he had failed to comply with an order under section 20BA.
5(1)Section 20BA does not apply to items subject to legal privilege.U.K.
(2)For this purpose “items subject to legal privilege” means—
(a)communications between a professional legal adviser and his client or any person representing his client made in connection with the giving of legal advice to the client;
(b)communications between a professional legal adviser and his client or any person representing his client or between such an adviser or his client or any such representative and any other person made in connection with or in contemplation of legal proceedings and for the purposes of such proceedings; and
(c)items enclosed with or referred to in such communications and made—
(i)in connection with the giving of legal advice; or
(ii)in connection with or in contemplation of legal proceedings and for the purposes of such proceedings,
when they are in the possession of a person who is entitled to possession of them.
(3)Items held with the intention of furthering a criminal purpose are not subject to legal privilege.
6(1)The Board may make provision by regulations for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.U.K.
(2)The regulations may, in particular, make provision as to—
(a)the custody of the document whilst its status is being decided;
(b)the appointment of an independent, legally qualified person to decide the matter;
(c)the procedures to be followed; and
(d)who is to meet the costs of the proceedings.
7(1)The Board may make provision by regulations as to how a person is to comply with an order under section 20BA.U.K.
(2)The regulations may, in particular, make provision as to—
(a)the officer of the Board to whom the documents are to be produced,
(b)the address to which the documents are to be taken or sent, and
(c)the circumstances in which sending the documents by post complies with the order.
(3)Where an order under section 20BA applies to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible.
8(1)The provisions of section 20CC(3) to (9) apply in relation to a document delivered to an officer of the Board in accordance with an order under section 20BA as they apply to a thing removed by an officer of the Board as mentioned in subsection (1) of section 20CC.U.K.
(2)In section 20CC(9) as applied by sub-paragraph (1) above the reference to the warrant concerned shall be read as a reference to the order concerned.
9(1)If a person fails to comply with an order made under section 20BA, he may be dealt with as if he had committed a contempt of the court.U.K.
(2)For this purpose “the court” means—
(a)in relation to an order made by a Circuit judge [F2or a District Judge (Magistrates' Courts)], the Crown Court;
(b)in relation to an order made by a sheriff, a sheriff court;
(c)in relation to an order made by a county court judge, a county court in Northern Ireland.
Textual Amendments
F2Words in Sch. 1AA para. 9(2)(a) inserted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 4 para. 2(b); S.I. 2005/910, art. 3(u)
10U.K.The Board may make provision by regulations as to the circumstances in which notice of an order under section 20BA, or of an application for such an order, is to be treated as having been given.
11U.K.Regulations under this Schedule—
(a)may contain such incidental, supplementary and transitional provision as appears to the Board to be appropriate, and
(b)shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.]
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys