272 Tax advisers
Finance Act 2014 (2014 c 26) | Legislation

272  Tax advisers

(1)     This section applies where a notice is given under section 258(4) or (5) and the person to whom the notice is given is a tax adviser.

(2)     The notice does not require a tax adviser—

(a)     to provide information about relevant communications, or

(b)     to produce documents which are the tax

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