Part 7Administration
Chapter 1Information etc
Other measures
115Record-keeping
1
Schedule 37 contains provision about the obligations to keep records for the purposes of income tax, capital gains tax, corporation tax and value added tax.
2
The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.
116Disclosure of tax avoidance schemes
1
Schedule 38 contains amendments relating to the disclosure of tax avoidance schemes.
2
The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint; and different days may be appointed for different purposes.
117Power to open or unpack containers
1
CEMA 1979 is amended as follows.
2
In section 1(1)
(interpretation), in the definition of “container”, after “and any” insert “
baggage,
”
.
3
Section 159 (power to examine and take account of goods) is amended as follows.
4
In subsection (1)—
a
after “for that purpose” insert “
open or unpack any container or
”
, and
b
insert at the end “
and search it or anything in it.
”
5
In subsection (4), insert at the end “
; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so.
”