Corresponding restrictions on inspection of F1... documents U.K.
Textual Amendments
F1Word in Sch. 36 para. 28 cross-heading omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 10; S.I. 2009/3054, art. 2
28U.K.An officer of Revenue and Customs may not inspect a F2... document under Part 2 of this Schedule if or to the extent that, by virtue of this Part of this Schedule, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.
Textual Amendments
F2Word in Sch. 36 para. 28 omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 10; S.I. 2009/3054, art. 2
Commencement Information
I1Sch. 36 para. 28 in force at 1.4.2009 by S.I. 2009/404, art. 2