SCHEDULES
SCHEDULE 36Information and inspection powers
Part 10Consequential provisions
TMA 1970
I165
TMA 1970 is amended as follows.
I266
Omit section 19A (power to call for documents for purposes of enquiries).
I367
Omit section 20 (power to call for documents of taxpayer and others).
I468
1
Section 20B (restrictions on powers to call for documents under ss20 and 20A) is amended as follows.
2
In the heading, for “ss 20 and” substitute “
section
”
.
3
In subsection (1)—
a
omit “under section 20(1), (3) or (8A), or”,
b
omit “(or, in the case of section 20(3), to deliver or make available)”,
c
omit “, or to furnish the particulars in question”, and
d
omit “section 20(7) or (8A) or, as the case may be,”.
4
Omit subsections (1A) and (1B).
5
In subsection (2), omit from the beginning to “taxpayer; and”.
6
In subsection (3)—
a
omit “under section 20(1) or (3) or”, and
b
omit “section 20(3) and (4) and”.
7
In subsection (4)—
a
omit “section 20(1) or”, and
b
omit “, and as an alternative to delivering documents to comply with a notice under section 20(3) or (8A)”.
8
Omit subsections (5), (6) and (7).
9
In subsection (8), omit “section 20(3) or (8A) or”.
10
Omit subsections (9) to (14).
I569
1
Section 20BB (falsification etc. of documents) is amended as follows.
2
In subsection (1)(a), omit “20 or”.
3
In subsection (2)(b), omit “or, in a case within section 20(3) or (8A) above, inspected”.
I670
1
Section 20D (interpretation) is amended as follows.
2
In subsection (2), for “sections 20 and” substitute “
section
”
.
3
Omit subsection (3).
I771
In section 29(6)(c) (assessment where loss of tax discovered), omit “, whether in pursuance of a notice under section 19A of this Act or otherwise”.
I872
Omit section 97AA (failure to produce documents under section 19A).
I973
In section 98 (penalties), in the Table—
a
in the first column, omit the entry for section 767C of ICTA, and
b
in the second column, omit the entry for section 28(2) of F(No.2)A 1992.
I1074
In section 100(2) (exclusions from provisions relating to determination of penalties under the Taxes Acts), insert at the end
or
g
Schedule 36 to the Finance Act 2008.
I1175
1
Section 107A (relevant trustees) is amended as follows.
2
In subsection (2)(a), for “, 95 or 97AA” substitute “
or 95
”
.
3
In subsection (3)(a), omit “or 97AA(1)(b)”.
I1276
In section 118 (interpretation), in the definition of “tax”, omit “20,”.
I1377
In Schedule 1A (claims etc. not included in returns), omit paragraphs 6 and 6A (power to call for documents for purposes of enquiries and power to appeal against notice to produce documents).