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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Summary of the Legislation

Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200