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Finance Act 2012
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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 8.
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This section has no associated Explanatory Notes
8(1)Subject to paragraph 7, an officer of Revenue and Customs may by notice in writing require any person mentioned in sub-paragraph (2) to provide relevant documents.U.K.
(2)The persons are—
(a)the tax agent, and
(b)any other person the officer believes may hold relevant documents.
(3)“Relevant documents” is defined in paragraph 9.
(4)A notice under this paragraph is referred to as a “file access notice”.
(5)The person to whom a file access notice is given is referred to as “the document-holder”.
Modifications etc. (not altering text)
C1Sch. 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)
C2Sch. 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)
Commencement Information
I1Sch. 38 para. 8 in force at 1.4.2013 by S.I. 2013/279, art. 2
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