Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 48 U.K. Extension of information and inspection powers

12 U.K. In paragraph 35 (special cases: groups of undertakings), in sub-paragraph (4A)(c) (inserted by Schedule 47)—

(a) for “paragraph 21” substitute “ paragraphs 21 and 21A ”, and

(b) for “applies” substitute “ apply ”.

Commencement Information

I1 Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2