Search Legislation

Finance (No. 2) Act 2017

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Information and inspection powers: application of Schedule 36 to FA 2008

 Help about opening options

Version Superseded: 10/06/2021

Alternative versions:

Status:

Point in time view as at 17/12/2020.

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Information and inspection powers: application of Schedule 36 to FA 2008. Help about Changes to Legislation

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

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.U.K.

(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.

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?