- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
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Finance Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 14
- SCHEDULE 13
- Part 4
- Documents belonging to auditor...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes over time for: Cross Heading: Documents belonging to auditor or tax adviser
Version Superseded: 01/04/2010
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 01/04/2010- Amendment
- 01/04/2013- Amendment
Status:
Point in time view as at 10/07/2003.
Changes to legislation:
Finance Act 2003, Cross Heading: Documents belonging to auditor or tax adviser is up to date with all changes known to be in force on or before 10 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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Documents belonging to auditor or tax adviserU.K.
26(1)A notice under Part 2 of this Schedule—U.K.
(a)does not oblige a person who has been appointed as auditor for the purposes of any enactment to deliver or make available documents that are his property and were created by him or on his behalf for or in connection with the performance of his functions under that enactment, and
(b)does not oblige a tax adviser to deliver or make available documents that are his property and consist of relevant communications (as defined below).
(2)“Relevant communications” means communications between the tax adviser and—
(a)a person in relation to whose tax affairs he has been appointed, or
(b)any other tax adviser of such a person,
the purpose of which is the giving or obtaining of advice about any of those tax affairs.
(3)In this paragraph “tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that other person or by another tax adviser of his).
(4)This paragraph has effect subject to paragraph 27 (documents belonging to auditor or tax adviser: information to be disclosed).
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