SCHEDULES

SCHEDULE 38Tax agents: dishonest conduct

PART 3Power to obtain tax agent's files etc

Content of notice

10

(1)

A file access notice may require the provision of—

(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.