SCHEDULES

C12C13C17C10C11C14C7C4C6C9C15C16C18C20C8C2C5C3C1C19SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C12

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C10

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C14

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C15

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C16

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C18

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C20

Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C8

Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C2

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

C3

Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)

Part 2Powers to inspect F2PREMISES AND OTHER PROPERTY

Annotations:
Amendments (Textual)

F1Carrying out inspections under paragraph 12A

Annotations:
Amendments (Textual)

12B

1

An inspection under paragraph 12A may be carried out only if condition A or B is satisfied.

2

Condition A is that—

a

the inspection is carried out at a time agreed to by a relevant person, and

b

the relevant person has been given notice in writing of the agreed time of the inspection.

3

“Relevant person” means—

a

the occupier of the premises, or

b

if the occupier cannot be identified or the premises are vacant, a person who controls the premises.

4

Condition B is that—

a

the inspection has been approved by the tribunal, and

b

any relevant person specified by the tribunal has been given at least 7 days' notice in writing of the time of the inspection.

5

A notice under sub-paragraph (4)(b) must state the possible consequences of obstructing the officer in the exercise of the power.

6

If a notice is given under this paragraph in respect of an inspection approved by the tribunal (see paragraph 13), it must state that the inspection has been so approved.

7

An officer of Revenue and Customs seeking to carry out an inspection under paragraph 12A must produce evidence of authority to carry out the inspection if asked to do so by—

a

the occupier of the premises, or

b

any other person who appears to the officer to be in charge of the premises or property.