- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/04/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 17/07/2013
Point in time view as at 08/04/2010.
Finance Act 2008, Part 4 is up to date with all changes known to be in force on or before 05 September 2024. 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Modifications etc. (not altering text)
C1Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)
18U.K.An information notice only requires a person to produce a document if it is in the person's possession or power.
Commencement Information
I1Sch. 36 para. 18 in force at 1.4.2009 by S.I. 2009/404, art. 2
19(1)An information notice does not require a person to provide or produce—U.K.
(a)information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information, or
(b)journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984 (c. 60)) or information contained in such material.
(2)An information notice does not require a person to provide or produce personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records, subject to sub-paragraph (3).
(3)An information notice may require a person—
(a)to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and
(b)to provide any information contained in such records that is not personal information.
Commencement Information
I2Sch. 36 para. 19 in force at 1.4.2009 by S.I. 2009/404, art. 2
20U.K.An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the date of the notice, unless the notice is given by, or with the agreement of, an authorised officer.
Commencement Information
I3Sch. 36 para. 20 in force at 1.4.2009 by S.I. 2009/404, art. 2
Textual Amendments
F1Words in Sch. 36 para. 21 cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 8(3); S.I. 2009/3054, art. 2
21(1)Where a person has made a tax return in respect of a chargeable period under section 8, 8A or 12AA of TMA 1970 (returns for purpose of income tax and capital gains tax), a taxpayer notice may not be given for the purpose of checking that person's income tax position or capital gains tax position in relation to the chargeable period.U.K.
(2)Where a person has made a tax return in respect of a chargeable period under paragraph 3 of Schedule 18 to FA 1998 (company tax returns), a taxpayer notice may not be given for the purpose of checking that person's corporation tax position in relation to the chargeable period.
(3)Sub-paragraphs (1) and (2) do not apply where, or to the extent that, any of conditions A to D is met.
(4)Condition A is that a notice of enquiry has been given in respect of—
(a)the return, or
(b)a claim or election (or an amendment of a claim or election) made by the person in relation to the chargeable period in respect of the tax (or one of the taxes) to which the return relates (“relevant tax”),
and the enquiry has not been completed.
(5)In sub-paragraph (4), “notice of enquiry” means a notice under—
(a)section 9A or 12AC of, or paragraph 5 of Schedule 1A to, TMA 1970, or
(b)paragraph 24 of Schedule 18 to FA 1998.
(6)Condition B is that [F2, as regards the person,] an officer of Revenue and Customs has reason to suspect that—
(a)an amount that ought to have been assessed to relevant tax for the chargeable period may not have been assessed,
(b)an assessment to relevant tax for the chargeable period may be or have become insufficient, or
(c)relief from relevant tax given for the chargeable period may be or have become excessive.
(7)Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking [F3the] person's [F4position as regards any tax other than income tax, capital gains tax or corporation tax].
(8)Condition D is that the notice is given for the purpose of obtaining any information or document that is required (or also required) for the purpose of checking the person's position as regards any deductions or repayments [F5of tax or withholding of income] referred to in paragraph 64(2) [F6or (2A)] (PAYE etc).
[F7(9)In this paragraph references to the person who made the return are only to that person in the capacity in which the return was made.]
Textual Amendments
F2Words in Sch. 36 para. 21(6) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(2)
F3Word in Sch. 36 para. 21(7) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(3)
F4Words in Sch. 36 para. 21(7) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 8(2); S.I. 2009/3054, art. 2
F5Words in Sch. 36 para. 21(8) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(4)(a)
F6Word in Sch. 36 para. 21(8) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(4)(b)
F7Sch. 36 para. 21(9) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(5)
Modifications etc. (not altering text)
C2Sch. 36 para. 21 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(2)
Commencement Information
I4Sch. 36 para. 21 in force at 1.4.2009 by S.I. 2009/404, art. 2
Textual Amendments
F8Sch. 36 para. 21A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 9; S.I. 2009/3054, art. 2
21A(1)Where a person has delivered a land transaction return under section 76 of FA 2003 (returns for purposes of stamp duty land tax) in respect of a transaction, a taxpayer notice may not be given for the purpose of checking that person's stamp duty land tax position in relation to that transaction.U.K.
(2)Sub-paragraph (1) does not apply where, or to the extent that, any of conditions A to C is met.
(3)Condition A is that a notice of enquiry has been given in respect of—
(a)the return, or
(b)a claim (or an amendment of a claim) made by the person in connection with the transaction,
and the enquiry has not been completed.
(4)In sub-paragraph (3) “notice of enquiry” means a notice under paragraph 12 of Schedule 10, or paragraph 7 of Schedule 11A, to FA 2003.
(5)Condition B is that, as regards the person, an officer of Revenue and Customs has reason to suspect that—
(a)an amount that ought to have been assessed to stamp duty land tax in respect of the transaction may not have been assessed,
(b)an assessment to stamp duty land tax in respect of the transaction may be or have become insufficient, or
(c)relief from stamp duty land tax in respect of the transaction may be or have become excessive.
(6)Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person's position as regards a tax other than stamp duty land tax.]
22U.K.An information notice given for the purpose of checking the tax position of a person who has died may not be given more than 4 years after the person's death.
Commencement Information
I5Sch. 36 para. 22 in force at 1.4.2009 by S.I. 2009/404, art. 2
23(1)An information notice does not require a person—U.K.
(a)to provide privileged information, or
(b)to produce any part of a document that is privileged.
(2)For the purpose of this Schedule, information or a document is privileged if it is information or a document in respect of which a claim to legal professional privilege, or (in Scotland) to confidentiality of communications as between client and professional legal adviser, could be maintained in legal proceedings.
(3)The Commissioners may by regulations make provision for the resolution by the [F9tribunal] of disputes as to whether any information or document is privileged.
(4)The regulations may, in particular, make provision as to—
(a)the custody of a document while its status is being decided, F10...
F10(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F9Word in Sch. 36 para. 23(3) 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. 471(6)(a)
F10Sch. 36 para. 23(4)(b) and word omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(6)(b)
Commencement Information
I6Sch. 36 para. 23 in force at 1.4.2009 by S.I. 2009/404, art. 2
24(1)An information notice does not require a person who has been appointed as an auditor for the purpose of an enactment—U.K.
(a)to provide information held in connection with the performance of the person's functions under that enactment, or
(b)to produce documents which are that person's property and which were created by that person or on that person's behalf for or in connection with the performance of those functions.
(2)Sub-paragraph (1) has effect subject to paragraph 26.
Commencement Information
I7Sch. 36 para. 24 in force at 1.4.2009 by S.I. 2009/404, art. 2
25(1)An information notice does not require a tax adviser—U.K.
(a)to provide information about relevant communications, or
(b)to produce documents which are the tax adviser's property and consist of relevant communications.
(2)Sub-paragraph (1) has effect subject to paragraph 26.
(3)In this paragraph—
“relevant communications” means communications between the tax adviser and—
a person in relation to whose tax affairs he has been appointed, or
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, and
“tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).
Commencement Information
I8Sch. 36 para. 25 in force at 1.4.2009 by S.I. 2009/404, art. 2
26(1)Paragraphs 24(1) and 25(1) do not have effect in relation to—U.K.
(a)information explaining any information or document which the person to whom the notice is given has, as tax accountant, assisted any client in preparing for, or delivering to, HMRC, or
(b)a document which contains such information.
(2)In the case of a notice given under paragraph 5, paragraphs 24(1) and 25(1) do not have effect in relation to—
(a)any information giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person, or
(b)a document which contains such information.
(3)Paragraphs 24(1) and 25(1) are not disapplied by sub-paragraph (1) or (2) if the information in question has already been provided, or a document containing the information in question has already been produced, to an officer of Revenue and Customs.
Commencement Information
I9Sch. 36 para. 26 in force at 1.4.2009 by S.I. 2009/404, art. 2
27(1)This paragraph applies where paragraph 24(1) or 25(1) is disapplied in relation to a document by paragraph 26(1) or (2).U.K.
(2)An information notice that requires the document to be produced has effect as if it required any part or parts of the document containing the information mentioned in paragraph 26(1) or (2) to be produced.
Commencement Information
I10Sch. 36 para. 27 in force at 1.4.2009 by S.I. 2009/404, art. 2
Textual Amendments
F11Word in Sch. 36 para. 28 cross-heading omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 10; S.I. 2009/3054, art. 2
28U.K.An officer of Revenue and Customs may not inspect a F12... document under Part 2 of this Schedule if or to the extent that, by virtue of this Part of this Schedule, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.
Textual Amendments
F12Word in Sch. 36 para. 28 omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 10; S.I. 2009/3054, art. 2
Commencement Information
I11Sch. 36 para. 28 in force at 1.4.2009 by S.I. 2009/404, art. 2
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys