Information etcU.K.
95Amendment of information and inspection powersU.K.
(1)Schedule 47 contains amendments of Schedule 36 to FA 2008 (information and inspection powers).
(2)The Treasury may by order make any incidental, supplemental, consequential, transitional or transitory provision or saving which appears appropriate in consequence of, or otherwise in connection with, Schedule 36 to FA 2008 or Schedule 47.
(3)An order under this section may—
(a)make different provision for different purposes, and
(b)make provision amending, repealing or revoking an enactment or instrument (whenever passed or made).
(4)An order under this section is to be made by statutory instrument.
(5)A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.
96Extension of information and inspection powers to further taxesU.K.
(1)In paragraph 63(1) of Schedule 36 to FA 2008 (information and inspection powers: meaning of “tax”), for paragraph (e) (and the “and” before it) substitute—
“(e)insurance premium tax,
(f)inheritance tax,
(g)stamp duty land tax,
(h)stamp duty reserve tax,
(i)petroleum revenue tax,
(j)aggregates levy,
(k)climate change levy,
(l)landfill tax, and
(m)relevant foreign tax,”.
(2)Schedule 48 contains further amendments of that Schedule.
(3)The amendments made by this section and Schedule 48 come into force on such day as the Treasury may by order appoint.
(4)An order under subsection (3) may—
(a)appoint different days for different purposes, and
(b)contain transitional provision and savings.
(5)The Treasury may by order make any incidental, supplemental, consequential, transitional or transitory provision or saving which appears appropriate in consequence of, or otherwise in connection with, this section and Schedule 48.
(6)An order under subsection (5) may—
(a)make different provision for different purposes, and
(b)make provision amending, repealing or revoking an enactment or instrument (whenever passed or made).
(7)An order under this section is to be made by statutory instrument.
(8)A statutory instrument containing an order under subsection (5) is subject to annulment in pursuance of a resolution of the House of Commons.
97Powers to obtain contact details for debtorsU.K.
Schedule 49 contains provision about the powers of officers of Revenue and Customs to obtain contact details of debtors.
98Record-keepingU.K.
(1)Schedule 50 contains provision about obligations to keep records.
(2)The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.