Part 4 Restrictions on Powers
Finance Act 2008 (2008 c 9) | Legislation

Part 4 Restrictions on Powers

Documents not in person's possession or power

18

An information notice only requires a person to produce a document if it is in the person's possession or power.

Types of information

19

(1)     An information notice does not require a person to provide or produce—

(a)     information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information,

[(aa)     information that relates to the conduct of a pending appeal under the Savings (Government Contributions) Act 2017 or any part of a document containing such information,] or

(b)     journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984 (c 60)) or information contained in such material.

(2)     An information notice does not require a person to provide or produce personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records, subject to sub- paragraph (3).

(3)     An information notice may require a person—

(a)     to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.

LEXISNEXIS

Specific performance of property agreements

If a party to a property agreement fails to comply with its obligations, the other party may wish to apply for an order for specific performance. Specific performance is an equitable, discretionary remedy which, if granted, compels a party to perform a contractual obligation. This Practice Note

LEXISNEXIS

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is (a) on long-term sickness absence and has exhausted his entitlement to sick pay, or (b) has been dismissed summarily without notice?The amendments to sections 402 to 404 of the Income Tax

LEXISNEXIS

Common financial covenants

Common financial covenantsThis Practice Note explains certain common financial covenants used in commercial finance transactions including:•minimum net worth test•gearing ratio•leverage ratio (or debt to equity ratio)•current ratio (or acid test ratio)•cashflow ratio•interest cover ratio, and•loan