Taxes Management Act 1970 section 20B

Restrictions on powers under section 20A

Section 20B sets out the restrictions and safeguards that apply when HMRC exercises its powers under section 20A to obtain information and documents from third parties.

• Section 20B was repealed by Finance Act 2012, Schedule 38, paragraph 45(b), as part of the modernisation of HMRC's information-gathering powers.
• The repeal was brought into effect by statutory instrument SI 2013/279, with transitional provisions under article 3 of that instrument.
• The section previously imposed limits on the scope of HMRC's ability to require third parties to provide documents or information under section 20A.
• The powers formerly governed by sections 20A and 20B have been replaced by the information and inspection powers contained in Schedule 36 to Finance Act 2008 and the data-gathering powers in Schedule 23 to Finance Act 2011.