Requirement of consent of General or Special CommissionerU.K.
7(1)The consent of a General or Special Commissioner is required for the giving of a notice under paragraph 6.U.K.
(2)Consent shall not be given unless the Commissioner is satisfied that in all the circumstances the officer is justified in proceeding under that paragraph.
(3)A Commissioner who has given such consent shall not take part in, or be present at, any proceedings on, or related to, any appeal brought by the taxpayer concerned if the Commissioner has reason to believe that any of the documents that were the subject of the notice is likely to be adduced in evidence in those proceedings.