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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information Powers: TMA70/S20: Statistics

A record of the numbers of notices issued under TMA70/S20(1) or TMA70/S20(3) should be kept in an establishment file. An appropriate note should also be made in the Record of Meetings of Commissioners where a Commissioner hears an application for the issue of a Section 20 Notice.