SCHEDULES

C5C1C3C4C2C6C8C9C11C12SCHEDULE 36Information and inspection powers

Annotations:

C7C10C13Part 7Penalties

Annotations:
Modifications etc. (not altering text)
C7

Sch. 36 Pt. 7 applied (13.8.2009) by 2007 c. 11, Sch. 11 para. 2(7) (as substituted by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), Sch. para. 53)

C10

Sch. 36 Pt. 7 applied (1.4.2011) by 1979 c. 2, s. 118G(2) (as inserted by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 15(3); S.I. 2011/777, art. 2)

F3... penalties F4for failure to comply or obstruction

Annotations:
Amendments (Textual)
F3

Word in Sch. 36 para. 39 cross-heading omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 13(3)(a)

F4

Words in Sch. 36 para. 39 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 13(3)(b)

I139

1

This paragraph applies to a person who—

a

fails to comply with an information notice, or

b

deliberately obstructs an officer of Revenue and Customs in the course of an inspection under Part 2 of this Schedule that has been approved by the F1tribunal.

C142

F2The person is liable to a penalty of £300.

3

The reference in this paragraph to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document in breach of paragraph 42 or 43.