SCHEDULES

C5C1C3C4C2C6C7C8SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C7Part 4Restrictions on powers

Tax advisers

I125

1

An information notice does not require a tax adviser—

a

to provide information about relevant communications, or

b

to produce documents which are the tax adviser's property and consist of relevant communications.

2

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

3

In this paragraph—

  • “relevant communications” means communications between the tax adviser and—

    1. a

      a person in relation to whose tax affairs he has been appointed, or

    2. b

      any other tax adviser of such a person,

    the purpose of which is the giving or obtaining of advice about any of those tax affairs, and

  • “tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).