Version Superseded: 01/04/2013
Point in time view as at 01/04/2010.
Finance Act 2003, Cross Heading: Documents or information relating to pending appeal is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
21F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F1(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
F1Sch. 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)
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