Taxes Management Act 1970 section 97AA

Failure to produce documents under section 19A

Section 97AA established a penalty for failing to produce documents when required to do so under section 19A of the Taxes Management Act 1970.

• This section created a penalty regime for taxpayers who failed to comply with a notice requiring them to produce documents or records for inspection by HMRC.
• The penalty applied where a person did not produce the documents specified in a notice issued under section 19A of the Taxes Management Act 1970.
• This section has been repealed by the Finance Act 2008, which introduced a new, consolidated framework for HMRC's information and inspection powers under Schedule 36 to that Act.
• The repeal took effect from 1 April 2009, although transitional provisions ensured that existing notices and related penalties were handled appropriately during the changeover period.

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