SCHEDULES

SCHEDULE 13Penalties for facilitating avoidance schemes involving non-resident promoters

6Application of information and inspection powers

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(2) as it applies for checking a person’s tax position, subject to the modifications set out in this paragraph.

2

In this paragraph, “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(2) (including if the person would or may be so liable if found liable to pay one or more penalties within paragraph 1(3) or (4)).

3

In its application for the purpose mentioned in sub-paragraph (1), Schedule 36 to FA 2008 has effect as if—

a

any provisions which can have no application for that purpose were omitted;

b

references to “the (or a) taxpayer” were to “the (or a) relevant person”;

c

references to a person’s “tax position” were to the relevant person’s position as regards liability for a penalty under paragraph 1(2);

d

references to “business documents” included any documents (or copies of documents) in connection with any relevant proposal or relevant arrangements;

e

references to prejudice to the assessment or collection of tax included a reference to prejudice to the investigation of a relevant person’s position as regards liability for a penalty under paragraph 1(2);

f

references to a pending appeal relating to tax were to a pending appeal by a relevant person under this Schedule;

g

in paragraph 10A (power to inspect business premises of involved third parties) the reference in sub-paragraph (1) to the position of any person or class of persons as regards a relevant tax were a reference to the position of a relevant person as regards liability to a penalty under paragraph 1(2);

h

paragraphs 21 to 21B (certain taxpayer notices) were omitted;

i

paragraph 25 (tax advisers) were omitted;

j

paragraphs 50 and 51 (tax-related penalty) were omitted.