SCHEDULES

SCHEDULE 48Extension of information and inspection powers

I115

1

Paragraph 62 (meaning of “statutory records”) is amended as follows.

2

In sub-paragraph (1), for paragraph (b) substitute—

b

any other enactment relating to a tax,

3

In sub-paragraph (2)(b), for “VATA 1994 or any other enactment relating to value added tax” substitute “ any other enactment relating to a tax ”.