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.