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Finance Act 2008

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Point in time view as at 22/07/2020.

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Finance Act 2008, Paragraph 19 is up to date with all changes known to be in force on or before 01 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. Help about Changes to Legislation

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19(1)An information notice does not require a person to provide or produce—U.K.

(a)information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information,

[F1(aa)information that relates to the conduct of a pending appeal under the Savings (Government Contributions) Act 2017 or any part of a document containing such information,] or

(b)journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984 (c. 60)) or information contained in such material.

(2)An information notice does not require a person to provide or produce personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records, subject to sub-paragraph (3).

(3)An information notice may require a person—

(a)to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and

(b)to provide any information contained in such records that is not personal information.

F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 36 para. 19(1)(aa) inserted (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), ss. 5(3), 6(2)(3)

F2Sch. 36 para. 19(4)(5) omitted (retrospectively) by Finance (No. 2) Act 2023 (c. 30), s. 32(5)(7)

Modifications etc. (not altering text)

C1Sch. 36 paras. 18-20 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

C2Sch. 36 paras. 18-20 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159A(2) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))

C6Sch. 36 para. 19 applied (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by 2010 c. 8, Sch. 7A para. 66(1) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

C7Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43

Commencement Information

I1Sch. 36 para. 19 in force at 1.4.2009 by S.I. 2009/404, art. 2

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