A6.306 Section 20 powers
HMRC's information powers and powers to enter premises and remove documents under TMA 1970, ss 20–20D, which were not specific to self-assessment enquiries and were not dependent on the existence of any assessment or appeal, were repealed and superseded (with effect from 1 December 20071 in the case of powers of entry and 1 April 2009 in the case of information powers), but prior to that, in consequence
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