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
”
.