SCHEDULES

Valid from 01/04/2013

SCHEDULE 38 U.K. Tax agents: dishonest conduct

PART 3 U.K. Power to obtain tax agent's files etc

Content of notice U.K.

10 (1) A file access notice may require the provision of— U.K.

(a) particular relevant documents specified in the notice, or

(b) all relevant documents in the document-holder's possession or power.

(2) A file access notice does not need to identify the clients of the tax agent.

(3) A file access notice addressed to anyone other than the tax agent must name the tax agent.