Finance Act 2003

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 [F1 tribunal] 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 [F2 the tribunal] for, and obtained, that approval.

(4) Approval shall only be given if the [F3 tribunal] 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.

Textual Amendments

F1 Word in Sch. 13 para. 24(3)(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. 408(2)

F2 Words in Sch. 13 para. 24(3)(b) 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. 408(3)

F3 Word in Sch. 13 para. 24(4) 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. 408(4)