SCHEDULES

C5C1C3C4C2C6C7C8C9C10SCHEDULE 36Information and inspection powers

Annotations:

C7Part 4Restrictions on powers

Auditors

I1C11C1224

1

An information notice does not require a person who has been appointed as an auditor for the purpose of an enactment—

a

to provide information held in connection with the performance of the person's functions under that enactment, or

b

to produce documents which are that person's property and which were created by that person or on that person's behalf for or in connection with the performance of those functions.

2

Sub-paragraph (1) has effect subject to paragraph 26.