19U.K.The provisions of [F1Part] 3 of this Schedule have effect subject to the following restrictions.
Textual Amendments
F1Word in Sch. 13 para. 19 substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(b)
20(1)[F2Part 3 of this Schedule does] not apply—U.K.
(a)to documents that are personal records or journalistic material, or
(b)to information contained in any personal records or journalistic material.
(2)In sub-paragraph (1)—
“personal records” means personal records as defined in section 12 of the Police and Criminal Evidence Act 1984 (c. 60) or, in Northern Ireland, in Article 14 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)); and
“journalistic material” means journalistic material as defined in section 13 of that Act or, in Northern Ireland, in Article 15 of that Order.
Textual Amendments
F2Words in Sch. 13 para. 20(1) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(c)
21F3(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)A notice under Part 3 of this Schedule does not oblige a person to deliver documents relating to the conduct of a pending appeal by the client.
(4)An “appeal” here means an appeal relating to tax.
Textual Amendments
F3Sch. 13 para. 21(1)(2) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(d)
22(1)A notice under Part F4... 3 of this Schedule may not be given to a [F5relevant lawyer] by an authorised officer of the Board but only by the Board.U.K.
(2)Accordingly, in relation to a [F5relevant lawyer], the references in [F6that Part] to an authorised officer of the Board shall be read as references to the Board.
[F7(3)“Relevant lawyer” means a barrister, advocate, solicitor or other professional legal adviser communications with whom may be the subject of a claim to legal privilege.
(4)“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.]
Textual Amendments
F4Words in Sch. 13 para. 22(1) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(e)
F5Words in Sch. 13 para. 22(1)(2) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 138(a) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
F6Words in Sch. 13 para. 22(2) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(f)
F7Sch. 13 para. 22(3)(4) inserted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 138(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
23(1)To comply with a notice under Part F8... 3 of this Schedule F9... copies of documents may be delivered instead of originals.U.K.
(2)The copies must be photographic or otherwise by way of facsimile.
(3)If so required by the officer (or, as the case may be, the Board) in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board.
(4)Failure to comply with such a requirement counts as failure to comply with the notice.
Textual Amendments
F8Words in Sch. 13 para. 23(1) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(g)(i)
F9Words in Sch. 13 para. 23(1) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(g)(ii)
F1024U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Sch. 13 para. 24 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(a)
25(1)A notice under Part F11... 3 of this Schedule does not oblige a [F12relevant lawyer (within the meaning of paragraph 22(3))] to deliver or make available, without his client’s consent, any document with respect to which a claim to legal privilege could be maintained.U.K.
(2)“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.
Textual Amendments
F11Words in Sch. 13 para. 25(1) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(h)
F12Words in Sch. 13 para. 25 substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 138(c) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
F1326U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Sch. 13 paras. 26-31 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(a)
F1327U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Sch. 13 paras. 26-31 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(a)