Paragraph 13 I1

in sub-paragraph (1), for “agent” substitute “adviser”;

after sub-paragraph (1) insert—

“(1A)

If—

(a)

the document-holder is the tax adviser, and

(b)

the giving of the file access notice was not approved by the tribunal (see paragraph 7(1A)),

the document-holder may appeal against the file access notice or any requirement in it.”;

in sub-paragraph (2), in the opening words, after “appeal” insert “under sub-paragraph (1) or (1A)”.