§ Amendments made:
No. 29, in page 12, line 1, after 'or', insert:
'subject to subsection (5A) below'.
No. 30, in line 5, at end insert:
'(5A) If, in a case in which under subsection (5) above the parent body is by notice required to make available for inspection any books, accounts, documents or records of a body of persons resident outside the United Kingdom over which the parent body has control, it appears to the Board, on the application of the parent body, that the circumstances are such that the requirement ought not to have effect, the Board shall direct that the parent body need not comply with the requirement.
If, on such an application, the Board refuse to give a direction under this subsection, the parent body may, by notice in writing given to the Board within thirty days after the refusal, appeal to the Special Commissioners who, if satisfied that the requirement in question ought in the circumstances not to have effect, may determine accordingly.'
§ No. 32, in line 7, after 'transaction', insert 'or transactions'.
§ No. 33, in line 13, leave out 'any' and insert 'the relevant'.
No. 34, in line 13, after 'persons', insert:
'(that is to say, the trade in the course of which the transaction or transactions were effected)'.
No. 36, in line 18, at end insert:
'An inspector's authority for entering any premises under this subsection shall state the
name of the inspector and the name of the body of persons carrying on the trade in connection with which the premises are used'.—[Mr. Joel Barnett.]