What does Schedule 1AA paragraph 8 of the Taxes Management Act 1970 provide?

Paragraph 8 establishes that documents delivered to an HMRC officer under a court order made pursuant to section 20BA are subject to the same procedural safeguards as documents physically removed during a search under section 20CC, including rules on access, copying, retention and return of those documents.

What procedural safeguards apply to documents delivered under a section 20BA order?

The procedural protections from section 20CC subsections (3) to (9) apply. These include providing a record of documents received, allowing the person reasonable access to documents or copies, and setting conditions for retention and return. These safeguards mirror those applied when documents are physically seized during a search.

How are references to search warrants treated under paragraph 8?

Because the procedural rules in section 20CC were originally drafted for search warrants, paragraph 8 clarifies that any reference to a warrant in those rules should be read as a reference to the delivery order instead. This ensures the rules operate correctly in the context of voluntary handover under a court order.

Is Schedule 1AA paragraph 8 of the Taxes Management Act 1970 still in force?

No, these provisions are no longer in effect. Section 20CC was repealed by the Finance Act 2007. HMRC's investigatory powers, including the procedures for obtaining and handling documents, are now primarily governed by different legislation enacted to replace the earlier framework.

Taxes Management Act 1970 Schedule 1AA paragraph 8

Procedure where documents are delivered

Section 20BA Schedule 1AA paragraph 8 sets out the procedures that apply when documents are handed over to a tax officer following a court order requiring their delivery.

Documents delivered to a tax officer under a court order are subject to the same procedural safeguards as documents physically removed during a search
The rules covering access, copying, retention and return of removed documents apply equally to documents handed over under an order
Any reference to a search warrant in those procedural rules is to be read as a reference to the delivery order instead
Note: these provisions are no longer in effect, having been repealed by the Finance Act 2007

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