7AB

A Commissioner who has given his consent under subsection (7) above shall neither take part in, nor be present at, any proceedings on, or related to, any appeal brought—

a

in the case of a notice under subsection (1) above, by the person to whom the notice applies, or

b

in the case of a notice under subsection (3) above, by the taxpayer concerned,

if the Commissioner has reason to believe that any of the required information is likely to be adduced in evidence in those proceedings.

7AC

In subsection (7AB) above “required information” means any document or particulars which were the subject of the proposed notice with respect to which the Commissioner gave his consent.

8E

An inspector who gives a notice under subsection (1) or (3) above shall also give to—

a

the person to whom the notice applies (in the case of a notice under subsection (1) above), or

b

the taxpayer concerned (in the case of a notice under subsection (3) above),

a written summary of his reasons for applying for consent to the giving of the notice.

8F

Subsection (8E) above does not apply, in the case of a notice under subsection (3) above, if by virtue of section 20B(1B) a copy of that notice need not be given to the taxpayer.

8G

Subsection (8E) above does not require the disclosure of any information—

a

which would, or might, identify any person who has provided the inspector with any information which he took into account in deciding whether to apply for consent; or

b

if the Commissioner giving the required consent has given a direction that that information is not to be subject to the obligation imposed by that subsection.

8H

A General or Special Commissioner shall not give a direction under subsection (8G) above unless he is satisfied that the inspector has reasonable grounds for believing that disclosure of the information in question would prejudice the assessment or collection of tax.