# Finance Act 2008, Paragraph 68


(1) Section 20B (restrictions on powers to call for documents under ss20 and 20A) is amended as follows.
(2) In the heading, for “ss 20 and” substitute “ section ”.
(3) In subsection (1)—
(a) omit “under section 20(1), (3) or (8A), or”,
(b) omit “(or, in the case of section 20(3), to deliver or make available)”,
(c) omit “, or to furnish the particulars in question”, and
(d) omit “section 20(7) or (8A) or, as the case may be,”.
(4) Omit subsections (1A) and (1B).
(5) In subsection (2), omit from the beginning to “taxpayer; and”.
(6) In subsection (3)—
(a) omit “under section 20(1) or (3) or”, and
(b) omit “section 20(3) and (4) and”.
(7) In subsection (4)—
(a) omit “section 20(1) or”, and
(b) omit “, and as an alternative to delivering documents to comply with a notice under section 20(3) or (8A)”.
(8) Omit subsections (5), (6) and (7).
(9) In subsection (8), omit “section 20(3) or (8A) or”.
(10) Omit subsections (9) to (14).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/68 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.