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Finance Act 2008

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Changes over time for: Paragraph 34

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Changes to legislation:

Finance Act 2008, Paragraph 34 is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

34(1)This paragraph applies to a taxpayer notice or third party notice that refers only to information or documents that form part of any person's statutory records and relate to—U.K.

(a)the supply of goods or services,

(b)F1... or

(c)the importation of goods F2... in the course of carrying on a business.

(2)Paragraph 3(1) (requirement for consent to, or approval of, third party notice) does not apply to such a notice.

(3)Where a person is given such a notice, the person may not appeal F3... against the notice or any requirement in the notice.

(4)Sections 5 F4... and 15 of, and Schedule 4 to, VATA 1994, and any orders made under those provisions, apply for the purposes of this paragraph as if it were part of that Act.

Textual Amendments

Modifications etc. (not altering text)

C1Sch. 36 para. 34 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 78(2) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

Commencement Information

I1Sch. 36 para. 34 in force at 1.4.2009 by S.I. 2009/404, art. 2

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