SCHEDULES
SCHEDULE 38Tax agents: dishonest conduct
C2C1PART 3Power to obtain tax agent's files etc
Annotations:
Modifications etc. (not altering text)
C1
Sch. 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)
Relevant documents
I1C2C19
1
“Relevant documents” means the tax agent's working papers (whenever acting as a tax agent) and any other documents received, created, prepared or used by the tax agent for the purposes of or in the course of assisting clients with their tax affairs.
2
It does not matter who owns the papers or other documents.
3
The reference in sub-paragraph (1) to clients—
a
includes former clients, and
b
is not limited to the clients with respect to whom the tax agent is engaging in or has engaged in dishonest conduct.
Sch. 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)