SCHEDULES
SCHEDULE 36Information and inspection powers
Part 6Special cases
34Supply of goods or services etc
1
This paragraph applies to a taxpayer notice or third party notice that refers only to information or documents that form part of any person’s statutory records and relate to—
a
the supply of goods or services,
b
the acquisition of goods from another member State, or
c
the importation of goods from a place outside the member States in the course of carrying on a business.
2
Paragraph 3(1) (requirement for consent to, or approval of, third party notice) does not apply to such a notice.
3
Where a person is given such a notice, the person may not appeal to the First-tier Tribunal against the notice or any requirement in the notice.
4
Sections 5, 11 and 15 of, and Schedule 4 to, VATA 1994, and any orders made under those provisions, apply for the purposes of this paragraph as if it were part of that Act.