Taxes Management Act 1970 section 3

Notice of application for order [TMA 1970 Sch 1AA para 3]

Section 3 of Schedule 1AA deals with the right of a person to receive notice of, and participate in, an application for a court order to deliver documents under section 20BA, and the power to make regulations about such notices.

• A person targeted by a section 20BA application is entitled to receive advance notice that the application is being made against them.
• That person also has the right to appear and be heard at the court hearing of the application.
• These rights can be overridden if the appropriate judicial authority is satisfied that giving notice or allowing the person to attend would seriously prejudice the investigation of the offence.
• The Board of HMRC may make regulations setting out the requirements for the notice, including what it must contain and how it is to be given.