SCHEDULES

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

15 (1) Paragraph 62 (meaning of “statutory records”) is amended as follows. U.K.

(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 ”.

Commencement Information

I1 Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2