Explanatory note

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.

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Regulation 3 provides that the decision to apply for an order must be approved by an officer of the Board of Inland Revenue who is a member of the Senior Civil Service in the Cross-Cutting Policy branch, or the Special Compliance Office, of the Inland Revenue.

Regulation 4 provides that the notice of the intention to apply for an order, to which a person is entitled under paragraph 3(1) of Schedule 1AA to the Taxes Management Act 1970, shall be in writing. The regulation provides also for the contents of the notice and the period of notice to be given.

Regulation 5 provides for the circumstances in which notice of an order, or notice of an application for such an order, is to be treated as having been given.

Regulation 6 sets out the procedure for complying with an order.

Regulation 7 provides for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.