[20BA Orders for the delivery of documents]
Taxes Management Act 1970 (1970 c 9) | Legislation

[20BA  Orders for the delivery of documents]

[(1)     The appropriate judicial authority may make an order under this section if satisfied on information on oath given by an authorised officer of the Board—

(a)     that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, tax is being, has been or is about to be committed, and

(b)     that documents which may be required

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