Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 47 U.K. Amendment of information and inspection powers

8 (1) Paragraph 13 (approval of inspections) is amended as follows. U.K.

(2) After sub-paragraph (1) insert—

“(1A) An application for approval under this paragraph may be made without notice.”

(3) Insert at the end—

“(3) A decision of the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).”