Finance Act 2016, Cross Heading: General application of information and inspection powers to suspected enablers is up to date with all changes known to be in force on or before 20 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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.U.K.
(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 offshore tax evasion or non-compliance by another person so as to be liable to a penalty under paragraph 1.
Commencement Information
I1Sch. 20 para. 18 in force at 1.1.2017 by S.I. 2016/1249, reg. 2
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