OpenLegislation

Paragraph 13 I1C1C2

(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 F1adviser 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 F2a person is engaging in or has engaged in F3sanctionable 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).

Annotations

Textual amendments

F1

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)

F2

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)

F3

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)

Modifications

C1

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)

C2

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)

Commencement

I1

Sch. 38 para. 13 in force at 1.4.2013 by S.I. 2013/279, art. 2

Notes on Schedule 38

Textual amendments

F1

Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

Modifications

C1

Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)

C2

Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)

C3

Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

C4

Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)

Notes on Part 3

Textual amendments

F1

Word in Sch. 38 Pt. 3 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 7