Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 48 U.K. Extension of information and inspection powers

4 (1) Paragraph 12 (carrying out inspections) is amended as follows. U.K.

(2) In sub-paragraph (1), for “this Part of this Schedule” substitute “ paragraph 10, 10A or 11 ”.

(3) Accordingly, in the heading, insert at the end “under paragraph 10, 10A or 11”.

Commencement Information

I1 Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2