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,”.