PART 3Diverted profits tax

Administration of tax

105Information and inspection powers etc

1

In Schedule 23 to FA 2011 (data-gathering powers), in paragraph 45(1) (taxes to which powers apply), after paragraph (c) insert—

ca

diverted profits tax,

2

In Schedule 36 to FA 2008 (information and inspection powers), in paragraph 63(1) (taxes to which powers apply), after paragraph (c) insert—

ca

diverted profits tax,