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