Taxes Management Act 1970 Schedule 1A paragraph 6

Power to call for documents for purposes of enquiries

Schedule 1A paragraph 6 dealt with HMRC's power to require the production of documents and the provision of information during the course of an enquiry into a claim or election made outside of a tax return.

• This provision was repealed by Finance Act 2008 and replaced by the information and inspection powers in Schedule 36 to that Act.
• While it was in force, the paragraph gave HMRC the authority to issue a notice requiring a person to produce documents or provide information relevant to an enquiry into a claim or election.
• The power applied specifically to enquiries into claims and elections made outside of a self-assessment tax return, as governed by Schedule 1A to the Taxes Management Act 1970.
• The replacement regime under Schedule 36 to the Finance Act 2008 consolidated and modernised HMRC's powers to obtain documents and information across a wide range of circumstances, not limited to Schedule 1A enquiries.