Prospective
38(1)Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.U.K.
(2)In paragraph 21(1) (taxpayer notices) after “12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”.
(3)In paragraph 37(2)(a) (partnerships) after “section 12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”.