Part 10 Consequential Provisions
Finance Act 2008 (2008 c 9) | Legislation

Part 10 Consequential Provisions

TMA 1970

65

TMA 1970 is amended as follows.

66

Omit section 19A (power to call for documents for purposes of enquiries).

67

Omit section 20 (power to call for documents of taxpayer and others).

68

(1)     Section 20B (restrictions on powers to call for documents under ss 20 and 20A) is amended as follows.

(2)     In the heading, for “ss 20 and†substitute “sectionâ€.

(3)     In subsection (1)—

(a)     omit “under section 20(1), (3) or (8A), orâ€,

(b)     omit “(or, in the case of section 20(3), to deliver or make available)â€,

(c)     omit “, or to furnish the particulars in questionâ€, and

(d)     omit “section 20(7) or (8A) or, as the case may be,â€.

(4)     Omit subsections (1A) and (1B).

(5)     In subsection (2), omit from the beginning to “taxpayer; andâ€.

(6)     In subsection (3)—

(a)     omit “under section 20(1) or (3) orâ€, and

(b)     omit “section 20(3) and (4) andâ€.

(7)     In subsection (4)—

(a)     omit “section 20(1) orâ€, and

(b)     omit “, and as an alternative to delivering documents to comply with a notice under section 20(3) or (8A)â€.

(8)

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