24(1)An information notice does not require a person who has been appointed as an auditor for the purpose of an enactment—U.K.
(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.
Modifications etc. (not altering text)
C1Sch. 36 paras. 23-27 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. 23-27 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))
Commencement Information
I1Sch. 36 para. 24 in force at 1.4.2009 by S.I. 2009/404, art. 2