{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-13.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) The tribunal may not approve the giving of a file access notice unless—\n(a) the application for approval is made by or with the agreement of an authorised officer,\n(b) the tribunal is satisfied that the case falls within case A or case B (see paragraph 7),\n(c) the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,\n(d) the document-holder and (where different) the tax adviser have been told that relevant documents are to be required and given a reasonable opportunity to make representations to an officer of Revenue and Customs, and\n(e) the tribunal has been given a summary of any representations so made.\n(2) Nothing in sub-paragraph (1) requires the tribunal to determine whether a person is engaging in or has engaged in sanctionable conduct.\n(3) A decision by the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 38 para. 13(1)(d) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 12(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 38 para. 13(2) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 12(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 38 para. 13(2) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 12(b)(ii)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 13 in force at 1.4.2013 by S.I. 2013/279, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/13",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}