68(1)Section 20B (restrictions on powers to call for documents under ss20 and 20A) is amended as follows.U.K.
(2)In the heading, for “ss 20 and” substitute “ section ”.
(3)In subsection (1)—
(a)omit “under section 20(1), (3) or (8A), or”,
(b)omit “(or, in the case of section 20(3), to deliver or make available)”,
(c)omit “, or to furnish the particulars in question”, and
(d)omit “section 20(7) or (8A) or, as the case may be,”.
(4)Omit subsections (1A) and (1B).
(5)In subsection (2), omit from the beginning to “taxpayer; and”.
(6)In subsection (3)—
(a)omit “under section 20(1) or (3) or”, and
(b)omit “section 20(3) and (4) and”.
(7)In subsection (4)—
(a)omit “section 20(1) or”, and
(b)omit “, and as an alternative to delivering documents to comply with a notice under section 20(3) or (8A)”.
(8)Omit subsections (5), (6) and (7).
(9)In subsection (8), omit “section 20(3) or (8A) or”.
(10)Omit subsections (9) to (14).
Commencement Information
I1Sch. 36 para. 68 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 4)