- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Changes over time for: Paragraph 24
Version Superseded: 01/04/2009
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 01/04/2009- Amendment
- 01/04/2010- Amendment
- 01/04/2013- Amendment
Status:
Point in time view as at 10/07/2003.
Changes to legislation:
Finance Act 2003, Paragraph 24 is up to date with all changes known to be in force on or before 24 February 2025. 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.
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24(1)A notice under Part 2 of this Schedule does not oblige a person to deliver or make available a document the whole of which originates more than six years before the date of the notice.U.K.
(2)Sub-paragraph (1) does not apply where the notice is so expressed as to exclude the restrictions of that sub-paragraph.
(3)A notice may only be so expressed if—
(a)in the case of a notice given by an authorised officer, the General or Special Commissioner giving consent to the notice has also given approval to the exclusion;
(b)in the case of a notice given by the Board, they have applied to a General or Special Commissioner for, and obtained, that approval.
(4)Approval shall only be given if the Commissioner is satisfied, on application by the officer or the Board, that tax has been, or may have been, lost to the Crown owing to the fraud of the taxpayer.
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