Version Superseded: 01/04/2010
Point in time view as at 06/04/2006.
Finance Act 2003, Cross Heading: Contents of notice under paragraph 6 is up to date with all changes known to be in force on or before 04 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.
8(1)A notice under paragraph 6 must—U.K.
(a)specify or describe the documents to which it relates, and
(b)require the documents to be delivered or made available within such time as may be specified in the notice.
(2)The period specified for complying with the notice must not be less than 30 days after the date of the notice.
(3)Subject to paragraph 11 (power to give notice in respect of unnamed taxpayer or taxpayers), a notice under this paragraph must name the taxpayer to whom it relates.
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