{
  "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000",
  "json_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000.json",
  "id": "uksi/2000/2875",
  "title": "The Orders for the Delivery of Documents (Procedure) Regulations 2000",
  "short_title": "Orders for the Delivery of Documents (Procedure) 2000",
  "long_title": "Section 149 of the Finance Act 2000 (c. 17) inserts section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (c. 9) which provide for an authorised officer of the Board of Inland Revenue to obtain an order for the delivery of documents (“an order”) in certain circumstances. These Regulations specify procedural requirements in relation to such orders.",
  "citation": "S.I. 2000/2875",
  "type": "uksi",
  "year": "2000",
  "number": "2875",
  "version": "current",
  "date": "2000-10-23",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Approval of decision to apply for an order",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Notice of application",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Notice of an order, or notice of application, treated as having been given",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Complying with an order",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Resolution of disputes as to legal privilege",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-19",
      "size": null,
      "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/pdf/uksi_20002875_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/2875/pdfs/uksi_20002875_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2005/1131",
      "affecting_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 3(b)"
    },
    {
      "type": "rev",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2005/1131",
      "affecting_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 3(a)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 3",
      "affecting": "uksi/2005/1131",
      "affecting_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 4"
    },
    {
      "type": "am",
      "affected_provisions": "regs 6, 7",
      "affecting": "uksi/2005/1131",
      "affecting_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 5, 6"
    },
    {
      "type": "subst",
      "affected_provisions": "reg 3",
      "affecting": "uksi/2007/881",
      "affecting_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007",
      "affecting_provisions": "reg 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "schedule/1AA/paragraph/2",
        "schedule/1AA/paragraph/3",
        "schedule/1AA/paragraph/6",
        "schedule/1AA/paragraph/7",
        "schedule/1AA/paragraph/10",
        "schedule/1AA/paragraph/11"
      ]
    }
  ],
  "changes_made_to": 5,
  "changes_made_to_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2875",
    "retrieved_at": "2026-10-29T08:11:46.729209+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}