Version Superseded: 16/11/2017
Point in time view as at 08/03/2017.
Finance Act 2008, Paragraph 24 is up to date with all changes known to be in force on or before 06 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.
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))
C3Sch. 36 paras. 23-27 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 10(4)
C4Sch. 36 paras. 23-27 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 19(2)
C5Sch. 36 paras. 23-27 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 6(3)
Commencement Information
I1Sch. 36 para. 24 in force at 1.4.2009 by S.I. 2009/404, art. 2
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