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.