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Finance (No. 2) Act 2017
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Information and inspection powers: application of Schedule 36 to FA 2008
40(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 41 to 43.
(2)In this paragraph and paragraphs 41 to 43—
“relevant person” means a person an officer of Revenue and Customs has reason to suspect is or may be liable to a penalty under paragraph 1;
“the Schedule” means Schedule 36 to FA 2008.
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