[Part II Documents Supporting Certain Tax Returns]

[Part II Documents Supporting Certain Tax Returns]

[3

(1)ÌýÌýÌýÌý This paragraph applies where—

(a)ÌýÌýÌýÌý a person is required by a notice to which this Schedule applies to deliver a return to an officer of the Board;

(b)ÌýÌýÌýÌý the notice also requires any document other than the return (“a supporting documentâ€) to be delivered;

(c)ÌýÌýÌýÌý the

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