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Income and Corporation Taxes Act 1988
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Changes over time for: Section 815
No longer has effect: 13/08/2009
Alternative versions:
- 13/08/2009- Amendment
- 10/07/2003
Point in time - Prospective- Amendment
- Stop date 13/08/2009- Amendment
- 10/07/2003
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Point in time view as at 10/07/2003. This version of this provision never came into effect.
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Income and Corporation Taxes Act 1988, Section 815 is up to date with all changes known to be in force on or before 14 November 2024. 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.
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Prospective
815 Power to inspect documents.U.K.
M1Where it appears to the Board that the provisions of sections 812 to 814 may apply to a company resident outside the United Kingdom (“the foreign parent”), the Board may, by notice given to the foreign parent or any associated company of the foreign parent, require that company within such time (not being less than 30 days) as may be specified in the notice to make available for inspection any books, accounts or other documents or records whatsoever of that company where in the opinion of the Board it is proper that they should inspect such documents for the purposes of ascertaining whether those provisions apply to the foreign parent or such associated company notwithstanding that in the opinion of the person to whom the notice is given those provisions do not apply to that company or any associated company of that company.
Marginal Citations
M1Source—1985 Sch.13 4(1)
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