Finance Act 2009

This section has no associated Explanatory Notes

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

I1Sch. 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