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Finance Act 2007
This section has no associated Explanatory Memorandum
53. In paragraph 2 of Schedule 11 to the Finance Act 2007() (technical provisions made by general insurers: enforcement), for sub-paragraphs (7) and (8) substitute—
“(7) The following provisions of Schedule 36 to FA 2008 (information and inspection powers) apply in relation to a notice under sub-paragraph (2) as they apply in relation to a taxpayer notice under that Schedule—
(a)paragraphs 29 and 32 (right to appeal), and
(b)Part 7 (penalties).”
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