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Taxes Management Act 1970
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Version Superseded: 01/09/1994
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51 Power of Commissioners to obtain information from appellant. [1964(M) s.12(3).]U.K.
(1)The Commissioners may at any time before the determination of an appeal give notice to the appellant or other party to the proceedings (not being an inspector or the Board) requiring him within the time specified in the notice—
(a)to deliver to them such particulars as they may require for the purpose of determining the appeal, and
(b)to make available for inspection by them, or by any officer of the Board, all such books, accounts or other documents in his possession or power as may be specified or described in the notice, being books, accounts or other documents which, in the opinion of the Commissioners issuing the notice, contain or may contain information relating to the subject matter of the proceedings.
(2)Any officer of the Board may, at all reasonable times, inspect and take copies of, or extracts from, any particulars delivered under subsection (1)(a) above; and the Commissioners or any officer of the Board may take copies of, or extracts from, any books, accounts, or other documents made available for their or his inspection under subsection (1)(b) above. F1
Textual Amendments
F1 See Finance Act 1981 s. 134and Sch. 17 para. 18—application of this section to the special tax on banking deposits.
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