45U.K.Omit—
(a)section 20A (power to call for papers of tax accountant),
(b)section 20B (restrictions on powers under section 20A), and
(c)section 99 (assisting in preparation of incorrect return etc).
Commencement Information
I1Sch. 38 para. 45 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)