Finance Act 2022

PART 4 Information

Application of Schedule 36 to FA 2008 (information and inspection powers)

17 (1) Schedule 36 to FA 2008 (information and inspection powers) applies for a relevant purpose in relation to a relevant person as it applies for the purpose of checking a person’s tax position.

(2) This is subject to—

(a) the general modifications in paragraph 18, and

(b) the specific modifications in paragraph 19.

(3) For the purposes of this Part, a person is “relevant” if an officer of Revenue and Customs has reason to suspect that the person is or may be liable to an electronic sales suppression penalty.

(4) For the purposes of this Part, the following are “relevant purposes” in relation to a relevant person—

(a) determining whether the relevant person is liable to an electronic sales suppression penalty;

(b) enabling HMRC to understand the operation of a tool in relation to which the relevant person’s suspected liability to an electronic sales suppression penalty arises;

(c) identifying any other person whose activity in relation to a tool mentioned in paragraph (b) may give rise to liability to an electronic sales suppression penalty.

General modifications of Schedule 36 to FA 2008 as applied

18 In its application for a relevant purpose in relation to a relevant person, Schedule 36 to FA 2008 has effect as if—

(a) any provision which can have no application for that purpose were omitted;

(b) references to “the taxpayer” were to “the relevant person”;

(c) references to prejudice to the assessment or collection of tax included prejudice to the fulfilment of a relevant purpose;

(d) references to a pending appeal relating to tax were to a pending appeal by the relevant person under paragraph 12 of this Schedule.

Specific modifications of Schedule 36 to FA 2008 as applied

19 In a case where the relevant purpose is that mentioned in paragraph 17(4)(c) above, paragraph 5 of Schedule 36 to FA 2008 applies as if sub-paragraphs (3) to (4) were omitted.