SCHEDULES

SCHEDULE 38U.K.Tax agents: dishonest conduct

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

Documents not in person's possession or powerU.K.

14U.K.A file access notice only requires the document-holder to provide a document if it is in the document-holder's possession or power.

Commencement Information

I1Sch. 38 para. 14 in force at 1.4.2013 by S.I. 2013/279, art. 2