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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: Application of Section 20(3) to Clearing Banks

Procedures have been agreed with the British Bankers Association on the application of Section 20(3) to its members. The Association’s website () contains a current list of its members under the ‘Members’ tab. Some banks within the agreement have provided addresses to which informal requests and formal notices should be sent. They can be found on the SCI Intranet site homepage - useful links under ‘Section 20 notices’.