Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 47 U.K. Amendment of information and inspection powers

13 (1) Paragraph 39 (standard penalties) is amended as follows. U.K.

(2) In sub-paragraph (2), for “A person to whom this paragraph applies” substitute “ The person ”.

(3) In the heading—

(a) omit “Standard”, and

(b) insert at the end “for failure to comply or obstruction”.