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The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009

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Savings

7.  Where a notice is given under paragraph 27 of Schedule 18 to the Finance Act 1998(1) (company tax returns) on or before 31st March 2009, the provisions contained in paragraphs 27, 28 and 29 of that Schedule (notice to produce documents etc. for purposes of enquiry into company tax return, power to appeal against such notices and penalty for failure to produce such documents etc.) shall continue to have effect on and after 1st April 2009 for the purposes of that notice.

(1)

1998 c. 36; paragraph 27 of Schedule 18 was amended by paragraph 38(4) of Schedule 29 to the Finance Act 2001.

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