Taxation (International and Other Provisions) Act 2010

[F1 66 (1) The following provisions of Schedule 36 to FA 2008 (information and inspection powers) apply in relation to notices under paragraph 62 or 63— U.K.

(a) paragraph 7 (complying with notices),

(b) paragraph 8 (producing copies of documents),

(c) paragraph 15 (power to copy documents),

(d) paragraph 16 (power to remove documents),

(e) paragraph 18 (documents not in person's possession or power),

(f) paragraph 19 (types of information),

(g) paragraph 20 (old documents),

(h) paragraph 23 (privileged communications),

(i) paragraphs 24 to 27 (auditors and tax advisers),

(j) every paragraph contained in Part 7 (penalties),

(k) every paragraph contained in Part 8 (offence), and

(l) paragraph 56 (application of provisions of TMA 1970).

(2) Paragraph 32 of Schedule 36 to FA 2008 (procedure on appeals) applies in relation to an appeal under this Part of this Schedule against a notice under this Part of this Schedule.]

Textual Amendments

F1 Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)