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Finance Act 2008
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Changes over time for: Paragraph 13
Changes to legislation:
Finance Act 2008, Paragraph 13 is up to date with all changes known to be in force on or before 13 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
13(1)An officer of Revenue and Customs may ask the [F1tribunal] to approve an inspection under this Part of this Schedule [F2(and for the effect of obtaining such approval see paragraph 39 (penalties))].U.K.
[F3(1A)An application for approval under this paragraph may be made without notice [F4(except as required under sub-paragraph (2A))].]
(2)The [F1tribunal] may not approve an inspection [F5under paragraph 10, 10A or 11] unless—
(a)an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and
(b)the [F6tribunal] is satisfied that, in the circumstances, the inspection is justified.
[F7(2A)The tribunal may not approve an inspection under paragraph 12A unless—
(a)an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs,
(b)the person whose tax position is the subject of the proposed inspection has been given a reasonable opportunity to make representations to the officer of Revenue and Customs about that inspection,
(c)the occupier of the premises has been given a reasonable opportunity to make such representations,
(d)the tribunal has been given a summary of any representations made, and
(e)the tribunal is satisfied that, in the circumstances, the inspection is justified.
(2B)Paragraph (c) of sub-paragraph (2A) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.]
[F8(3)A decision of the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).]
Textual Amendments
F1Word in Sch. 36 para. 13 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(5)(b)
F2Words in Sch. 36 para. 13(1) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 6(2); S.I. 2009/3054, art. 2
F3Sch. 36 para. 13(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(2)
F4Words in Sch. 36 para. 13(1A) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 6(3); S.I. 2009/3054, art. 2
F5Words in Sch. 36 para. 13(2) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 6(4); S.I. 2009/3054, art. 2
F6Word in Sch. 36 para. 13(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(5)(c)
F7Sch. 36 para. 13(2A)(2B) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 6(5); S.I. 2009/3054, art. 2
F8Sch. 36 para. 13(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(3)
Modifications etc. (not altering text)
C1Sch. 36 para. 13(1A) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(7) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))
C2Sch. 36 para. 13(1A) applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159B(6) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))
C3Sch. 36 para. 13(1A) applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 15(6)
C4Sch. 36 para. 13(1A) applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 21(8)
C5Sch. 36 para. 13(2)(3) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(7) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))
C6Sch. 36 para. 13(2)(3) applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159B(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))
C7Sch. 36 para. 13(2)(3) applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 15(6)
C8Sch. 36 para. 13(2)(3) applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 21(8)
Commencement Information
I1Sch. 36 para. 13 in force at 1.4.2009 by S.I. 2009/404, art. 2
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