# Finance Act 2012, Paragraph 13


(1) The tribunal may not approve the giving of a file access notice unless—
(a) the application for approval is made by or with the agreement of an authorised officer,
(b) the tribunal is satisfied that the case falls within case A or case B (see paragraph 7),
(c) the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,
(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
(e) the tribunal has been given a summary of any representations so made.
(2) Nothing in sub-paragraph (1) requires the tribunal to determine whether a person is engaging in or has engaged in sanctionable conduct.
(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).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.