[SCHEDULE 1AA Orders for Production of Documents]
Taxes Management Act 1970 (1970 c 9) | Legislation

[SCHEDULE 1AA Orders for Production of Documents]

[Section 20BA(4)]

[Introduction

1

The provisions of this Schedule supplement section 20BA.

Authorised officer of the Board

2

(1)     In section 20BA(1) an “authorised officer of the Board†means an officer of the Board authorised by the Board for the purposes of that section.

(2)     The Board may make provision by regulations as to—

(a)     the procedures for approving in any particular case the decision to apply for an order under that section, and

(b)     the descriptions of officer by whom such approval may be given.

Notice of application for order

3

(1)     A person is entitled—

(a)     to notice of the intention to apply for an order against him under section 20BA, and

(b)     to appear and be heard at the hearing of the application,

unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.

(2)     The Board may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.

Obligations of person given notice of application

4

(1)     A person who

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent misrepresentation, unless the representor can prove they had reasonable grounds for believing the statement to be true. If the representor had reasonable grounds for believing the statement to be

LEXISNEXIS

Option agreements—the need for a long-stop date

Call options are frequently used by developers to secure a right to buy land if planning permission is obtained. Taking an option provides the developer with time to make and pursue a planning application before having to commit to paying for the land. The developer's initial outlay will be limited

LEXISNEXIS

What happens when a client receives a custodial sentence?

What happens when a client receives a custodial sentence?This Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2–13 of the Sentencing Act 2020 (SA 2020). For those considering whether the

LEXISNEXIS

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and