SCHEDULES
SCHEDULE 16Penalties for enablers of defeated tax avoidance
PART 9Information
Information and inspection powers: application of Schedule 36 to FA 2008
40
(1)
Schedule 36 to FA 2008 (information and inspection powers) applies for the purpose of checking a relevant person’s position as regards liability for a penalty under paragraph 1 as it applies for checking a person’s tax position, subject to the modifications in paragraphs 41 to 43.
(2)
In this paragraph and paragraphs 41 to 43—
“relevant person” means a person an officer of Revenue and Customs has reason to suspect is or may be liable to a penalty under paragraph 1;
“the Schedule” means Schedule 36 to FA 2008.