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.