21U.K.In the application of Schedule 36 to FA 2008 for the purpose mentioned in paragraph 18(1), paragraph 10A (power to inspect business premises of involved third parties) has effect as if the reference in sub-paragraph (1) to the position of any person or class of persons as regards a relevant tax were a reference to the position of a relevant person as regards liability for a penalty under paragraph 1.
Commencement Information
I1Sch. 20 para. 21 in force at 1.1.2017 by S.I. 2016/1249, reg. 2