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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 13
- Part 4
- Provision of copies instead...
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Changes over time for: Cross Heading: Provision of copies instead of original documents
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Finance Act 2003, Cross Heading: Provision of copies instead of original documents is up to date with all changes known to be in force on or before 01 February 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.
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Valid from 10/07/2003
Provision of copies instead of original documentsU.K.
23(1)To comply with a notice under Part 1 or 3 of this Schedule, and as an alternative to delivering documents to comply with a notice under Part 2 of this Schedule, 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.
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