SCHEDULES
SCHEDULE 36Information and inspection powers
Part 4Restrictions on powers
19Types of information
1
An information notice does not require a person to provide or produce—
a
information that relates to the conduct of a pending appeal relating to tax 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.