SCHEDULES
SCHEDULE 38Tax agents: dishonest conduct
C2C1PART 3Power to obtain tax agent's files etc
Annotations:
Modifications etc. (not altering text)
C1
Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)
Documents not in person's possession or power
I1C2C114
A file access notice only requires the document-holder to provide a document if it is in the document-holder's possession or power.
Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)