Taxes Management Act 1970, Paragraph 7 is up to date with all changes known to be in force on or before 03 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.
[F17(1)The Board may make provision by regulations as to how a person is to comply with an order under section 20BA.U.K.
(2)The regulations may, in particular, make provision as to—
(a)the officer of the Board to whom the documents are to be produced,
(b)the address to which the documents are to be taken or sent, and
(c)the circumstances in which sending the documents by post complies with the order.
(3)Where an order under section 20BA applies to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible.]
Textual Amendments
F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39
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