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The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009

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Finance Act 2007

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53.  In paragraph 2 of Schedule 11 to the Finance Act 2007(1) (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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