Finance Act 1989

InformationU.K.

142 Power to call for documents and information.U.K.

(1)Section 20 of the M1 Taxes Management Act 1970 (power tocall for documents of taxpayer and others) shall be amended in accordance withsubsections (2) to (8) below.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)Subsections (4) and (5) shall be omitted.

(6)In subsection (6)—

F4(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the words “and in relation” onwards shall be omitted.

F5(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)This section shall apply with respect to notices given on or after the day on which this Act is passed.

143 Power to call for papers of tax accountant.U.K.

(1)In section 20A of the M2 Taxes Management Act 1970 (powerto call for papers of tax accountant) for the lasr sentence of subsection (1)there shall be substituted—

“(1A)The reference to documents in subsection (1) above does not include—

(a)personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or

(b)journalistic material (as defined in section 13 of that Act).

(1B)Subject to subsection (1A) above, the reference to documents in subsection(1) above is to those specified or described in the notice in question;and—

(a)the notice shall require documents to be delivered within such time (whichshall not be less than thirty days after the date of the notice) as may bespecified in the notice; and

(b)the inspector may take copies of them or of extracts from them.”

(2)This section shall apply with respect to notices given on or after the dayon which this Act is passed.

144 Restrictions on powers under TMA ss.20 and 20A.U.K.

(1)Section 20B of the M3 Taxes Management Act 1970(restrictions on powers under sections 20 and 20A) shall be amended as follows.

(2)In subsection (1), after the word “question” there shall be inserted the words “, or to furnish the particulars in question”.

F8(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In subsection (2), after the words “deliver documents”, in the first place where they occur, there shall be inserted the words “or furnish particulars”.

F9(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)In subsection (7), the words from “to a person” to “daughter”shall be omitted.

F10(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)This section shall apply with respect to notices given on or after the day on which this Act is passed.

145 Falsification etc. of documents.U.K.

(1)After section 20B of the M4Taxes Management Act 1970there shall be inserted—

“20BB Falsification etc. of documents.

(1)Subject to subsections (2) to (4) below, a person shall be guilty of anoffence if he intentionally falsifies, conceals, destroys or otherwisedisposes of, or causes or permits the falsification, concealment, destructionor disposal of, a document which—

(a)he has been required by a notice under section 20 or 20A above, or

(b)he has been given an opportunity in accordance with section 20B(1) above,

to deliver, or to deliver or make available for inspection.

(2)A person does not commit an offence under subsection (1) above if heacts—

(a)with the written permission of a General or Special Commissioner, theinspector or an officer of the Board,

(b)after the document has been delivered or, in a case within section 20(3)or (8A) above, inspected, or

(c)after a copy has been delivered in accordance with section 20B(4) or (14)above and the original has been inspected.

(3)A person does not commit an offence under subsection (1)(a) above if heacts after the end of the period of two years beginning with the date on whichthe notice is given, unless before the end of that period the inspector or anofficer of the Board has notified the person in writing that the notice hasnot been complied with to his satisfaction.

(4)A person does not commit an offence under subsection (1) (b) above if heacts—

(a)after the end of the period of six months beginning with the date on whichan opportunity to deliver the document was given, or

(b)after an application for consent to a notice being given in relation tothe document has been refused.

(5)A person guilty of an offence under subsection (1) above shall beliable—

(a)on summary conviction, to a fine not exceeding the statutory maximum;

(b)on conviction on indictment, to imprisonment for a term not exceeding twoyears or to a fine or to both.”

(2)This section shall apply to any falsification, concealment, destructionor disposal of a document occurring on or after the day on which this Act ispassed.

F11146 Entry with warrant to obtain documents.U.K.

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F12147 Procedure where documents etc. are removed.U.K.

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148 Interpretation.U.K.

(1)Section 20D of the M5Taxes 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.”

F13(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .