This guidance only applies to information notices issued on or before 31 March 2009.

After 31 March 2009 you cannot issue notices under TMA70/S20, TMA70/S19A, FA98/SCH18/PARA27 or TMA70/SCH1A/PARA6. You must instead use the information powers in FA08/SCH36, see CH20000+

TMA70/S97AA

FA98/SCH18/PARA 29

The authorised officer, see EM5320+ and EM4702 for the initial £50 S97AA(1)(a) penalty or the initial £50 Para 29(1)(a) penalty is any Team Leader at Higher Officer Grade or any officer above that grade.

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