SCHEDULES
SCHEDULE 21 Oil taxation: supplementary provisions about information
Part I Restrictions on powers under section 187
4
(1)
A notice under subsection (2) does not oblige a person to deliver documents or furnish particulars relating to the conduct of any pending appeal by him.
(2)
A notice under subsection (3) or subsection (5) does not oblige a person to deliver or make available documents relating to the conduct of a pending appeal by the taxpayer.
(3)
In this paragraph, “appeal” means appeal relating to tax.