# Finance Act 2012, Paragraph 15


(1) A file access notice does not require the document-holder to provide—
(a) parts of a document that contain information relating to the conduct of a pending appeal relating to tax, or
(b) journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984).
(2) A file access notice does not require the document-holder to provide personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984).
(3) But a file access notice may require the document-holder to provide documents that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.