The Orders for the Delivery of Documents (Procedure) Regulations 2000
Section 149 of the Finance Act 2000 (c. 17) inserts section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (c. 9) which provide for an authorised officer of the Board of Inland Revenue to obtain an order for the delivery of documents (“an order”) in certain circumstances. These Regulations specify procedural requirements in relation to such orders.