TaxPersonal TaxTMA 1970, s 20(3)

TMA 1970, s 20(3)

(3) Subject to this section, an inspector may, for the purpose of enquiring into the tax liability of any person ("the taxpayer"), by notice in writing require any [other person]7 to deliver to the inspector or, if the person to whom the notice is given so elects, to make available for inspection by a named officer of the Board, such documents as are in his possession or power and as (in the inspector's reasonable opinion) contain, or may contain, information relevant to any tax liability to which the taxpayer is or may be, or may have been, subject, or to the amount of any such liability [; and the persons who may be required to deliver or make available a document under this subsection include the Director of Savings.]8

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