Taxes Management Act 1970 (c. 9)
6In section 20D of the Taxes Management Act 1970 (interpretation of ss.20 to 20CC), for subsection (3) substitute—
“(3)Without prejudice to section 127 of the Finance Act 1988, in sections 20 to 20CC above “document” means, subject to sections 20(8C) and 20A(1A), anything in which information of any description is recorded.”.