HMRC powers to obtain information etc.U.K.
1(1)Schedule 36 to FA 2008 (powers to obtain information etc.) is amended as follows.U.K.
(2)In paragraph 10 (power to inspect business premises etc.), at the end insert—
“(5)In sub-paragraph (1), the reference to a person's tax position does not include a reference to a person's position as regards soft drinks industry levy.”
(3)In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—
“(ia)soft drinks industry levy,”.
Commencement Information
I1Sch. 11 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)