[F120B Restrictions on powers under [F2section] 20A.U.K.
(1)Before a notice is given to a person by an inspector F3... under section 20A, the person must have been given a reasonable opportunity to deliver F4... the documents in question F5... ; and the inspector must not apply for consent under F6... section 20A(3), until the person has been given that opportunity.
F7(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(1B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)F9... A notice under section 20A does not oblige a person to deliver documents relating to the conduct of a pending appeal by the client.
“Appeal” means appeal relating to tax.
(3)An inspector cannot F10... under section 20A(1), give notice to a barrister, advocate or solicitor, but the notice must in any such case be given (if at all) by the Board; and accordingly in relation to a barrister, advocate or solicitor for references in F11... section 20A to the inspector there are substituted references to the Board.
(4)To comply with a notice under F12... section 20A(1) F13... copies of documents may be delivered instead of the originals; but—
(a)the copies must be photographic or otherwise by way of facsimile; and
(b)if so required by the inspector (or, as the case may be, the Board) in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board (failure to comply with this requirement counting as failure to comply with the notice).
F14(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)A notice under F17... section 20A(1) does not oblige a barrister, advocate or a solicitor to deliver or make available, without his client’s consent, any document with respect to which a claim to professional privilege could be maintained.
F18(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18(13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18(14). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
Textual Amendments
F1Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.
F2Word in s. 20B heading substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F3Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F4Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F5Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(c) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F6Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(d) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F7S. 20B(1A) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F8S. 20B(1B) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F9Words in s. 20B(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(5) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F10Words in s. 20B(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(6)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F11Words in s. 20B(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(6)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F12Words in s. 20B(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(7)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F13Words in s. 20B(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(7)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F14S. 20B(5) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F15S. 20B(6) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F16S. 20B(7) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F17Words in s. 20B(8) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(9) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
F18S. 20B(9)-(14) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(10) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
Modifications etc. (not altering text)
C1S. 20B applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)
C2Ss. 20, 20B applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 44(1)(2)
C3S. 20B applied (with modifications) (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 44(1)
C4Ss. 20B, 20BB applied (with modifications) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 25(3)(4), 61; S.I. 2002/1727, art. 2
C5S. 20B applied (with modifications) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), s. 104ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 8, 13; S.I. 2004/1943, art. 4(b))
C6S. 20B applied (with modifications) by Social Security Administration Act 1992 (c. 5), s. 110ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 7, 13; S.I. 2004/1943, art. 4(a))
C7S. 20B(3) amended (E.W.) (1.1.1992) by S.I. 1991/2684, arts. 2, 4, Sch.1
C8S. 20B(4) applied by Income and Corporation Taxes Act 1988 (c. 1), s. 767C(8)(a) (as inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(1))
C9S. 20B(8)-(14) applied by Income and Corporation Taxes Act 1988 (c. 1), s. 767C(8)(b) (as inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(1))