Finance Act 2012

Approval by tribunal U.K.

13 (1) The tribunal may not approve the giving of a file access notice unless— U.K.

(a) the application for approval is made by or with the agreement of an authorised officer,

(b) the tribunal is satisfied that the case falls within case A or case B (see paragraph 7),

(c) the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,

(d) the document-holder and (where different) the tax agent have been told that relevant documents are to be required and given a reasonable opportunity to make representations to an officer of Revenue and Customs, and

(e) the tribunal has been given a summary of any representations so made.

(2) Nothing in sub-paragraph (1) requires the tribunal to determine whether an individual is engaging in or has engaged in dishonest conduct.

(3) A decision by the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

Modifications etc. (not altering text)

C1 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)

C2 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)

Commencement Information

I1 Sch. 38 para. 13 in force at 1.4.2013 by S.I. 2013/279, art. 2