SCHEDULES

C1C2F1SCHEDULE 1AA Orders for production of documents

Annotations:
Amendments (Textual)
F1

Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39

Modifications etc. (not altering text)
C1

Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

Notice of application for order

3

1

A person is entitled—

a

to notice of the intention to apply for an order against him under section 20BA, and

b

to appear and be heard at the hearing of the application,

unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.

2

The Board may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.