Section 142 | Power to call for documents and information.

From legislation.gov.uk

(1)Section 20 of the Taxes Management Act 1970 (power tocall for documents of taxpayer and others) shall be amended in accordance withsubsections (2) to (8) below.

(2)Repealed^F1

(3)Repealed^F2

(4)Repealed^F3

(5)Subsections (4) and (5) shall be omitted.

(6)In subsection (6)—

(a)Repealed^F4

(b)the words “and in relation” onwards shall be omitted.

(7)Repealed^F5

(8)Repealed^F6

(9)Repealed^F7

(10)This section shall apply with respect to notices given on or after the day on which this Act is passed.

Notes

F1
S. 142(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
F2
S. 142(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
F3
S. 142(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
F4
S. 142(6)(a) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
F5
S. 142(7) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
F6
S. 142(8) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
F7
S. 142(9) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)