Taxes Management Act 1970 section 20BA

Orders for the delivery of documents

Section 20BA allows a judicial authority to order the delivery of documents where there is a suspected serious tax fraud offence, and sets out the requirements and timeframes for compliance with such orders.

• A judicial authority may order delivery of documents where there is reasonable ground to suspect a serious tax fraud offence is being committed, has been committed, or is about to be committed
• The person holding the documents must deliver them to an officer of the Board within ten working days of receiving notice of the order, unless a different period is specified
• In Scotland, where the information relates to persons in different sheriffdoms, the application may be made to the sheriff of any of those sheriffdoms, who may also make orders covering persons in other sheriffdoms
• Schedule 1AA to the Taxes Management Act 1970 contains additional provisions supplementing this section