SCHEDULES
C12C13C17C10C11C14C7C4C6C9C15C16C18C20C8C2C5C3C1C19SCHEDULE 36Information and inspection powers
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56
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))
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)
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))
Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)
Sch. 36 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 9(5), 13(2)
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5
Sch. 36 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5(1)
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)
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)
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)
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
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)
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))
Sch. 36 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 17(1)
Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)
Sch. 36 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 18
Sch. 36 applied (with modifications) (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 12 (with art. 1(2))
F2Part 10Consequential provisions
Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14
TMA 1970
I1065
TMA 1970 is amended as follows.
I266
Omit section 19A (power to call for documents for purposes of enquiries).
I767
Omit section 20 (power to call for documents of taxpayer and others).
I1268
1
Section 20B (restrictions on powers to call for documents under ss20 and 20A) is amended as follows.
2
In the heading, for “ss 20 and” substitute “
section
”
.
3
In subsection (1)—
a
omit “under section 20(1), (3) or (8A), or”,
b
omit “(or, in the case of section 20(3), to deliver or make available)”,
c
omit “, or to furnish the particulars in question”, and
d
omit “section 20(7) or (8A) or, as the case may be,”.
4
Omit subsections (1A) and (1B).
5
In subsection (2), omit from the beginning to “taxpayer; and”.
6
In subsection (3)—
a
omit “under section 20(1) or (3) or”, and
b
omit “section 20(3) and (4) and”.
7
In subsection (4)—
a
omit “section 20(1) or”, and
b
omit “, and as an alternative to delivering documents to comply with a notice under section 20(3) or (8A)”.
8
Omit subsections (5), (6) and (7).
9
In subsection (8), omit “section 20(3) or (8A) or”.
10
Omit subsections (9) to (14).
I969
1
Section 20BB (falsification etc. of documents) is amended as follows.
2
In subsection (1)(a), omit “20 or”.
3
In subsection (2)(b), omit “or, in a case within section 20(3) or (8A) above, inspected”.
I470
1
Section 20D (interpretation) is amended as follows.
2
In subsection (2), for “sections 20 and” substitute “
section
”
.
3
Omit subsection (3).
I371
In section 29(6)(c) (assessment where loss of tax discovered), omit “, whether in pursuance of a notice under section 19A of this Act or otherwise”.
I172
Omit section 97AA (failure to produce documents under section 19A).
I573
In section 98 (penalties), in the Table—
a
in the first column, omit the entry for section 767C of ICTA, and
b
in the second column, omit the entry for section 28(2) of F(No.2)A 1992.
F174
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I1175
1
Section 107A (relevant trustees) is amended as follows.
2
In subsection (2)(a), for “, 95 or 97AA” substitute “
or 95
”
.
3
In subsection (3)(a), omit “or 97AA(1)(b)”.
I876
In section 118 (interpretation), in the definition of “tax”, omit “20,”.
I677
In Schedule 1A (claims etc. not included in returns), omit paragraphs 6 and 6A (power to call for documents for purposes of enquiries and power to appeal against notice to produce documents).
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))