Finance Act 2017

Valid from 06/04/2018

1(1)Schedule 36 to FA 2008 (powers to obtain information etc.) is amended as follows.U.K.

(2)In paragraph 10 (power to inspect business premises etc.), at the end insert—

(5)In sub-paragraph (1), the reference to a person's tax position does not include a reference to a person's position as regards soft drinks industry levy.

(3)In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—

(ia)soft drinks industry levy,.