SCHEDULES

C17C19C25C15C16C21C10C6C8C13C22C24C26C28C11C3C7C5C1C27SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C17

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C15

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C21

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C22

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C24

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C26

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C28

Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C11

Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C3

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

C5

Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)

Part 2Powers to inspect F4PREMISES AND OTHER PROPERTY

Annotations:
Amendments (Textual)

Approval of F2tribunal

Annotations:
Amendments (Textual)

I113

1

An officer of Revenue and Customs may ask the F5tribunal to approve an inspection under this Part of this Schedule F6(and for the effect of obtaining such approval see paragraph 39 (penalties)).

C18C9C14C4F71A

An application for approval under this paragraph may be made without notice F8(except as required under sub-paragraph (2A)).

C2C20C12C232

The F5tribunal may not approve an inspection F10under paragraph 10, 10A or 11 unless—

a

an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and

b

the F3tribunal is satisfied that, in the circumstances, the inspection is justified.

F92A

The tribunal may not approve an inspection under paragraph 12A unless—

a

an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs,

b

the person whose tax position is the subject of the proposed inspection has been given a reasonable opportunity to make representations to the officer of Revenue and Customs about that inspection,

c

the occupier of the premises has been given a reasonable opportunity to make such representations,

d

the tribunal has been given a summary of any representations made, and

e

the tribunal is satisfied that, in the circumstances, the inspection is justified.

2B

Paragraph (c) of sub-paragraph (2A) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.

C2C20C12C23F13

A decision of the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).