# Finance Act 2012, Paragraph 16


(1) A file access notice does not require the document-holder to provide a relevant document if—
(a) the whole of the document originated before the back-stop day, and
(b) no part of it has a bearing on tax periods ending on or after that day.
(2) “The back-stop day” is the first day of the period of 20 years ending with the day on which the file access notice is given.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.