# Finance Act 2008, Paragraph 37A


(1) This paragraph applies to a taxpayer notice given to a person carrying on a trade in relation to which a herd basis election is made if the notice refers only to information or documents that relate to—
(a) the animals kept for the purposes of the trade, or
(b) the products of those animals.
(2) Paragraph 21 (restrictions on giving taxpayer notice where taxpayer has made tax return) does not apply in relation to the notice.
(3) “Herd basis election” means an election under Chapter 8 of Part 2 of ITTOIA 2005 or Chapter 8 of Part 3 of CTA 2009.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/37A (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-37A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.