Taxes Management Act 1970 section 6A

Appeal against notice to produce documents, etc [Schedule 1A paragraph 6A]

Section 6A of Schedule 1A provided a right of appeal against HMRC notices requiring the production of documents or other information, but this provision has been superseded by newer legislation.

• Paragraph 6A of Schedule 1A to the Taxes Management Act 1970 allowed taxpayers to appeal against notices requiring them to produce documents or provide information to HMRC.
• The provision was introduced by the Finance Act 1998 and came into force via a statutory instrument in 1998.
• The paragraph was subsequently repealed by the Finance Act 2008, which replaced it with a new, consolidated set of information and inspection powers in Schedule 36 of that Act.
• Transitional provisions ensured that existing notices and appeals were handled appropriately during the changeover to the new regime, which took effect from 1 April 2009.

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