# Finance Act 2008, Paragraph 34

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

(1) This paragraph applies to a taxpayer notice or third party notice that refers only to information or documents that form part of any person's statutory records and relate to—
(a) the supply of goods or services,
(b) ... or
(c) the importation of goods ... in the course of carrying on a business.
(2) Paragraph 3(1) (requirement for consent to, or approval of, third party notice) does not apply to such a notice.
(3) Where a person is given such a notice, the person may not appeal ... against the notice or any requirement in the notice.
(4) Sections 5 ... and 15 of, and Schedule 4 to, VATA 1994, and any orders made under those provisions, apply for the purposes of this paragraph as if it were part of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.