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Finance Act 2008, Cross Heading: Auditors and tax advisers: supplementary is up to date with all changes known to be in force on or before 30 August 2024. 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.
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26(1)Paragraphs 24(1) and 25(1) do not have effect in relation to—U.K.
(a)information explaining any information or document which the person to whom the notice is given has, as tax accountant, assisted any client in preparing for, or delivering to, HMRC, or
(b)a document which contains such information.
(2)In the case of a notice given under paragraph 5, paragraphs 24(1) and 25(1) do not have effect in relation to—
(a)any information giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person, or
(b)a document which contains such information.
(3)Paragraphs 24(1) and 25(1) are not disapplied by sub-paragraph (1) or (2) if the information in question has already been provided, or a document containing the information in question has already been produced, to an officer of Revenue and Customs.
Commencement Information
I1Sch. 36 para. 26 in force at 1.4.2009 by S.I. 2009/404, art. 2
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).U.K.
(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.
Commencement Information
I2Sch. 36 para. 27 in force at 1.4.2009 by S.I. 2009/404, art. 2
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