Section 269 — Finance Act 2014: Exception for certain documents or information

Exception for certain documents or information 269 1 Nothing in this Part requires a person to provide or produce—

a information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information, b journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984) or information contained in such material, or c personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records (but see subsection (2)).

2 A notice under this Part may require a person—

a to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”),

and b to provide any information contained in such records that is not personal information.