Part 2 Application of Schedule 36 to FA 2008: Information Powers
Finance Act 2016 (2016 c 24) | Legislation

Part 2 Application of Schedule 36 to FA 2008: Information Powers

General application of information and inspection powers to suspected enablers

18

(1)     Schedule 36 to FA 2008 (information and inspection powers) applies for the purpose of checking a relevant person's position as regards liability for a penalty under paragraph 1 as it applies for checking a person's tax position, subject to the modifications in paragraphs 19 to 21.

(2)     In this Part of this Schedule “relevant person†means a person an officer of Revenue and Customs has reason to suspect has or may have enabled

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