# Finance Act 1989, Section 142: Power to call for documents and information.

Extent: E+W+S+N.I.

(1) Section 20 of the Taxes Management Act 1970 (power tocall for documents of taxpayer and others) shall be amended in accordance withsubsections (2) to (8) below.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Subsections (4) and (5) shall be omitted.
(6) In subsection (6)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the words “and in relation” onwards shall be omitted.
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) This section shall apply with respect to notices given on or after the day on which this Act is passed.

---
Source: https://www.legislation.gov.uk/ukpga/1989/26/section/142 (the official version)
Page: https://openlegislation.uk/finance-act-1989/section-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.