# The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007

S.I. 2007/881 · made 15 March 2007

These Regulations amend the Orders for the Delivery of Documents (Procedure) Regulations 2000 (SI 2000/2875) in consequence of the internal changes to the structure of Her Majesty’s Revenue and Customs. They substitute regulation 3 of the 2000 Regulations to provide that an officer of Her Majesty’s Revenue and Customs who is a member of the Senior Civil Service in the Criminal Investigation Directorate must approve an application for an order under Schedule 1AA of the Taxes Management Act 1970 (c. 9).

Made under: Taxes Management Act 1970 (Schedule 1AA paragraph 2)

PDFs: Printed copy https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-amendment-regulations-2007/pdf/uksi_20070881_en.pdf; Explanatory Memorandum https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-amendment-regulations-2007/pdf/uksiem_20070881_en.pdf

## Introductory text

income tax
Made 15th March 2007
Laid before Parliament 19th March 2007
Coming into force 9th April 2007
The Commissioners of Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(2) of Schedule 1AA of the Taxes Management Act 1970 and now exercisable by them:

## 1 Citation and commencement

These Regulations may be cited as the Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007 and shall come into force on 9th April 2007.

## 2 Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

In the Orders for the Delivery of Documents (Procedure) Regulations 2000 for regulation 3 substitute—
“Approval of decision to apply for an order
3 Before the hearing of an application for an order, an officer of Her Majesty’s Revenue and Customs who is a member of the Senior Civil Service in the Criminal Investigation Directorate must approve in writing the decision to apply for that order.”.

## Signature

Paul Gray
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
15th March 2007

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Orders for the Delivery of Documents (Procedure) Regulations 2000 (SI 2000/2875) in consequence of the internal changes to the structure of Her Majesty’s Revenue and Customs. They substitute regulation 3 of the 2000 Regulations to provide that an officer of Her Majesty’s Revenue and Customs who is a member of the Senior Civil Service in the Criminal Investigation Directorate must approve an application for an order under Schedule 1AA of the Taxes Management Act 1970 (c. 9).
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2007/881 (the official version)
Page: https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-amendment-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

