Paragraph 9 Taxes Management Act 1970I1

United Kingdom

(1)

Section 20 (power to call for documents of taxpayer and others)^f1 is amended as follows.

(2)

In subsection (7)—

(a)

in paragraph (a) for “a General or Special Commissioner” substitute “the tribunal”; and

(b)

in paragraph (b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.

(3)

In subsection (7AB)—

(a)

for “A Commissioner who has given his consent” substitute “A judge or other member of the tribunal involved in giving consent”; and

(b)

for “the Commissioner” substitute “the judge or other member”.

(4)

In subsection (7AC) for “Commissioner gave his consent” substitute “tribunal gave consent”.

(5)

In subsection (8A)—

(a)

for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”; and

(b)

for “Special Commissioner is” substitute “tribunal is”.

(6)

In subsection (8B) for “Special Commissioners, who” substitute “tribunal, which”.

(7)

In subsection (8G)(b) for “Commissioner giving the required consent” substitute “tribunal”.

(8)

In subsection (8H)—

(a)

for “A General or Special Commissioner” substitute “The tribunal”; and

(b)

omit “he is”.

Annotations

f1: Section 20 was substituted by Schedule 6 to the Finance Act 1976 (c. 40). Subsections (7AB), (7AC) and (8G) and (8H) were inserted by section 255 of the Finance Act 1994. Subsections (8A) and (8B) were inserted by section 126(3) and (6) of the Finance Act 1988 (c. 39).