SCHEDULES

SCHEDULE 16Penalties for enablers of defeated tax avoidance

PART 9Information

Information and inspection powers: application of Schedule 36 to FA 2008

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(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.