General modifications of Schedule 36 to FA 2008 as appliedU.K.
41U.K.In its application for the purpose mentioned in paragraph 40(1) above, the Schedule has effect as if—
(a)any provisions which can have no application for that purpose were omitted,
(b)references to “the taxpayer” were references to the relevant person whose position as regards liability for a penalty under paragraph 1 is to be checked, and references to “a taxpayer” were references to a relevant person,
(c)references to a person's “tax position” were to the relevant person's position as regards liability for a penalty under paragraph 1,
(d)references to prejudice to the assessment or collection of tax included prejudice to the investigation of the relevant person's position as regards liability for a penalty under paragraph 1, and
(e)references to a pending appeal relating to tax were to a pending appeal relating to an assessment of liability for a penalty under paragraph 1.