SCHEDULES

SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance

PART 2Application of Schedule 36 to FA 2008: information powers

Specific modifications

I120

The following provisions are excluded from the application of Schedule 36 to FA 2008 for the purpose mentioned in paragraph 18(1)—

a

paragraph 24 (exception for auditors),

b

paragraph 25 (exception for tax advisers),

c

paragraphs 26 and 27 (provisions supplementary to paragraphs 24 and 25),

d

paragraphs 50 and 51 (tax-related penalty).

I221

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.