# Finance (No. 2) Act 1992, Section 28: Powers of inspection.

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In the Table in section 98 of the Taxes 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 Finance 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.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/section/28 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.