Taxes Management Act 1970 section 19A

Power to call for documents for purposes of certain enquiries

Section 19A provided HMRC with the power to require the production of documents and information during the course of certain tax enquiries.

• This section gave HMRC the authority to request documents and information relevant to an ongoing enquiry into a tax return or claim.
• The power applied during formal enquiries opened under the self-assessment regime, allowing HMRC to gather evidence needed to check a taxpayer's return.
• This section was repealed by the Finance Act 2008, which replaced it with a modernised information and inspection powers regime under Schedule 36 of that Act.
• The repeal took effect from 1 April 2009 by virtue of SI 2009/404, although transitional provisions preserved the old rules for enquiries already in progress at that date.

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