Part 7 Consequential Provisions
Finance Act 2012 (2012 c 14) | Legislation

Part 7 Consequential Provisions

TMA 1970

44

TMA 1970 is amended as follows.

45

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(a)     section 20A (power to call for papers of tax accountant),

(b)     section 20B (restrictions on powers under section 20A), and

(c)     section 99 (assisting in preparation of incorrect return etc).

46

(1)     Section 20BB (falsification etc of documents) is amended as follows.

(2)     In subsection (1)—

(a)     for “subsections (2) to (4)†substitute “subsections (2) and (3)â€,

(b)     in paragraph (a), omit “a notice under section 20A above orâ€,

(c)     at the end of that paragraph, omit “orâ€, and

(d)     omit paragraph (b).

(3)     In subsection (2)—

(a)     in paragraph (a), omit “, the inspectorâ€,

(b)     at the end of that paragraph, insert “orâ€,

(c)     at the end of paragraph (b), omit “orâ€, and

(d)     omit paragraph (c).

(4)     In subsection (3), for the words from “the notice is given†to the end substitute “the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfactionâ€.

(5)     Omit subsection (4).

47

In section 20D (interpretation

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