SCHEDULES
SCHEDULE 48Extension of information and inspection powers
I16
1
Paragraph 13 (approval of tribunal) is amended as follows.
2
In sub-paragraph (1), insert at the end “(and for the effect of obtaining such approval see paragraph 39 (penalties))”.
3
In sub-paragraph (1A)
(inserted by Schedule 47), insert at the end “
(except as required under sub-paragraph (2A))
”
.
4
In sub-paragraph (2), after “an inspection” insert “
under paragraph 10, 10A or 11
”
.
5
After that sub-paragraph insert—
2A
The tribunal may not approve an inspection under paragraph 12A unless—
a
an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs,
b
the person whose tax position is the subject of the proposed inspection has been given a reasonable opportunity to make representations to the officer of Revenue and Customs about that inspection,
c
the occupier of the premises has been given a reasonable opportunity to make such representations,
d
the tribunal has been given a summary of any representations made, and
e
the tribunal is satisfied that, in the circumstances, the inspection is justified.
2B
Paragraph (c) of sub-paragraph (2A) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.