Investigatory Powers

Part of Clause 48 – in the House of Commons at 12:00 am on 17 May 1976.

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Photo of Mr Peter Rees Mr Peter Rees , Dover and Deal 12:00, 17 May 1976

Before the Chief Secretary leaves the question of documents, will he say whether the inspector will ask for all the underlying documents from which the accounts are constructed, even though he does not have serious grounds for believing that fraud has been committed? If that is so, what is the advantage of this provision over Section 51 of the Taxes Management Act 1970?