# Finance Act 2012, Paragraph 18


If a document is provided pursuant to a file access notice, an officer of Revenue and Customs may take copies of or make extracts from the document.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.