# Finance Act 2012, Paragraph 9


(1) “Relevant documents” means the tax adviser’s working papers (whenever acting as a tax adviser) and any other documents received, created, prepared or used by the tax adviser for the purposes of or in the course of assisting clients with their tax affairs.
(2) It does not matter who owns the papers or other documents.
(3) The reference in sub-paragraph (1) to clients—
(a) includes former clients, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.