PART 5Promoters of tax avoidance schemes
Obtaining information and documents: supplementary
269Exception for certain documents or information
1
Nothing in this Part requires a person to provide or produce—
a
information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information,
b
journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984) or information contained in such material, or
c
personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records (but see subsection (2)).
2
A notice under this Part may require a person—
a
to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and
b
to provide any information contained in such records that is not personal information.