# Taxes Management Act 1970, Paragraph 3


(1) A person is entitled—
(a) to notice of the intention to apply for an order against him under section 20BA, and
(b) to appear and be heard at the hearing of the application,
unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.
(2) The Board may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/1AA/paragraph/3 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.