Relevant documentsU.K.
9(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.U.K.
(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.
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. 9 in force at 1.4.2013 by S.I. 2013/279, art. 2