Old documentsU.K.
16(1)A file access notice does not require the document-holder to provide a relevant document if—U.K.
(a)the whole of the document originated before the back-stop day, and
(b)no part of it has a bearing on tax periods ending on or after that day.
(2)“The back-stop day” is the first day of the period of 20 years ending with the day on which the file access notice is given.
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. 16 in force at 1.4.2013 by S.I. 2013/279, art. 2