Part II Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER IV Management

Information

144 Restrictions on powers under TMA ss.20 and 20A.

1

Section 20B of the M1 Taxes Management Act 1970(restrictions on powers under sections 20 and 20A) shall be amended as follows.

2

In subsection (1), after the word “question” there shall be inserted the words “, or to furnish the particulars in question”.

F13

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4

In subsection (2), after the words “deliver documents”, in the first place where they occur, there shall be inserted the words “or furnish particulars”.

F25

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6

In subsection (7), the words from “to a person” to “daughter”shall be omitted.

F37

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8

This section shall apply with respect to notices given on or after the day on which this Act is passed.