SCHEDULES
SCHEDULE 38Tax agents: dishonest conduct
C2C1PART 3Power to obtain tax agent's files etc
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)
Types of information
I1C2C115
1
A file access notice does not require the document-holder to provide—
a
parts of a document that contain information relating to the conduct of a pending appeal relating to tax, or
b
journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984).
2
A file access notice does not require the document-holder to provide personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984).
3
But a file access notice may require the document-holder to provide documents that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records.
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)