Finance Act 2009

6 (1) Paragraph 13 (approval of tribunal) is amended as follows. U.K.

(2) In sub-paragraph (1), insert at the end “(and for the effect of obtaining such approval see paragraph 39 (penalties))”.

(3) In sub-paragraph (1A) (inserted by Schedule 47), insert at the end “ (except as required under sub-paragraph (2A)) ”.

(4) In sub-paragraph (2), after “an inspection” insert “ under paragraph 10, 10A or 11 ”.

(5) After that sub-paragraph insert—

“(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.”

Commencement Information

I1 Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2