Part 4 Restrictions on powers under Parts 1 to 3F1

United Kingdom Repealed

1. Introduction
2. Personal records or journalistic material
3. Documents or information relating to pending appeal
4. Barristers, advocates and solicitors
5. Provision of copies instead of original documents
6. Documents originating more than six years before date of notice
7. Documents subject to legal privilege
8. Documents belonging to auditor or tax adviser
9. Documents belonging to auditor or tax adviser: information to be disclosed