Version Superseded: 08/11/2007
Point in time view as at 06/04/2005.
Finance Act 2003, Paragraph 45 is up to date with all changes known to be in force on or before 02 March 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.
45(1)The Board shall not approve an application for a warrant under this Part of this Schedule unless they have reasonable grounds for believing that use of the procedure under Part 6 of this Schedule (order for delivery of documents) might seriously prejudice the investigation.U.K.
(2)Section 4A of the Inland Revenue Regulation Act 1890 (c. 21) (Board’s functions exercisable by an officer acting under their authority) does not apply to the giving of Board approval under this paragraph.
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