143 Power to call for papers of tax accountant.U.K.
(1)In section 20A of the M1 Taxes Management Act 1970 (powerto call for papers of tax accountant) for the lasr sentence of subsection (1)there shall be substituted—
“(1A)The reference to documents in subsection (1) above does not include—
(a)personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or
(b)journalistic material (as defined in section 13 of that Act).
(1B)Subject to subsection (1A) above, the reference to documents in subsection(1) above is to those specified or described in the notice in question;and—
(a)the notice shall require documents to be delivered within such time (whichshall not be less than thirty days after the date of the notice) as may bespecified in the notice; and
(b)the inspector may take copies of them or of extracts from them.”
(2)This section shall apply with respect to notices given on or after the dayon which this Act is passed.