EM2400 - Information Powers: TMA70/S20: Contents
The guidance in EM2410 - EM2565 applies only to matters relating to Section 20 information notices that were issued on or before 31 March 2009.
After 31 March 2009 you cannot issue notices under TMA70/S19A, FA98/SCH18/Para27, TMA70/SCH1A/Para6 or TMA70/S20. You must instead use the information powers in FA08/SCH36, see CH20000+.
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Checklist for S20(1) Notices |
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Compliance with the Notice |
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Offer to Inspect Documents |
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Non-Compliance with a Notice |
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Checklist for S20(3) Notices |
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Non-Compliance with a Section 20(3) Notice |
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Compliance with Notices by Banks |
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Falsification or Destruction of Documents |
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Inaccuracies in accountant’s working papers |
