Section 28 Powers of inspection.
United Kingdom
F1(1)
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(2)
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(3)
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(4)
In the Table in section 98 of the M1Taxes Management Act 1970 (penalties for failure to produce documents etc.) at the end of the second column there shall be inserted—
“
Section 28(2) of the Finance (No.2) Act 1992. ”
(5)
Section 94 of the M2Finance Act 1990 (donations to charity: inspection powers) shall cease to have effect.
(6)
This section shall apply in relation to claims made after the day on which this Act is passed.
Annotations
Textual amendments
- F1
S. 28(1)-(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 86 (with Sch. 36 para. 38); S.I. 2009/404, art. 2
Marginal citations
- M1
- M2