Taxes Management Act 1970 Schedule 1AA paragraph 1

Introduction

Schedule 1AA paragraph 1 introduces the schedule as providing supplementary provisions to section 20BA, which deals with orders for the delivery of documents.

• Schedule 1AA contains supplementary rules that support section 20BA of the Taxes Management Act 1970
• Section 20BA concerns orders requiring the delivery of documents to HMRC
• The schedule provides additional detail on how section 20BA powers operate in practice
• This introductory paragraph simply establishes the link between the schedule and the main section it supports