SCHEDULES

SCHEDULE 36Information and inspection powers

Part 4Restrictions on powers

Auditors and tax advisers: supplementary

27

(1)

This paragraph applies where paragraph 24(1) or 25(1) is disapplied in relation to a document by paragraph 26(1) or (2).

(2)

An information notice that requires the document to be produced has effect as if it required any part or parts of the document containing the information mentioned in paragraph 26(1) or (2) to be produced.