- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
9.—(1) Section 20 (power to call for documents of taxpayer and others)(1) is amended as follows.
(2) In subsection (7)—
(a)in paragraph (a) for “a General or Special Commissioner” substitute “the tribunal”; and
(b)in paragraph (b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.
(3) In subsection (7AB)—
(a)for “A Commissioner who has given his consent” substitute “A judge or other member of the tribunal involved in giving consent”; and
(b)for “the Commissioner” substitute “the judge or other member”.
(4) In subsection (7AC) for “Commissioner gave his consent” substitute “tribunal gave consent”.
(5) In subsection (8A)—
(a)for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”; and
(b)for “Special Commissioner is” substitute “tribunal is”.
(6) In subsection (8B) for “Special Commissioners, who” substitute “tribunal, which”.
(7) In subsection (8G)(b) for “Commissioner giving the required consent” substitute “tribunal”.
(8) In subsection (8H)—
(a)for “A General or Special Commissioner” substitute “The tribunal”; and
(b)omit “he is”.
Section 20 was substituted by Schedule 6 to the Finance Act 1976 (c. 40). Subsections (7AB), (7AC) and (8G) and (8H) were inserted by section 255 of the Finance Act 1994. Subsections (8A) and (8B) were inserted by section 126(3) and (6) of the Finance Act 1988 (c. 39).
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Schedule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Schedule you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: