SCHEDULES

F1SCHEDULE 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

Complying with an order

7

1

The Board may make provision by regulations as to how a person is to comply with an order under section 20BA.

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.