# Finance Act 2008, Paragraph 24

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

(1) An information notice does not require a person who has been appointed as an auditor for the purpose of an enactment—
(a) to provide information held in connection with the performance of the person's functions under that enactment, or
(b) to produce documents which are that person's property and which were created by that person or on that person's behalf for or in connection with the performance of those functions.
(2) Sub-paragraph (1) has effect subject to paragraph 26.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.