Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 38 U.K. Tax agents: dishonest conduct

PART 7 U.K. Consequential provisions

TMA 1970 U.K.

45 U.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

I1 Sch. 38 para. 45 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)