Section 148 | Interpretation.

(1)Section 20D of the Taxes Management Act 1970 shall beamended as follows.

(2)In subsection (2), for the words “of returns or accounts to be made ordelivered by the other” there shall be substituted the words “or deliveryof any information, return, accounts or other document which he knows will be,or is or are likely to be, used”.

(3)For subsection (3) there shall be substituted—

(3)Without prejudice to section 127 of the Finance Act1988, in sections 20 to 20CC above “document” has, subject to sections 20(8C) and 20A(1A), thesame meaning as it has—

(a)in relation to England and Wales, in Part I of the Civil Evidence Act 1968,

(b)in relation to Scotland, in Part III of the Law Reform(Miscellaneous Provisions) (Scotland) Act 1968, and

(c)in relation to Northern Ireland, in Part I of the Civil Evidence Act (Northern Ireland) 1971.

(4)Repealed^F1