Part 9 Information
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 9 Information

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—

(a)     checking a relevant person's position as regards liability for a penalty under paragraph 1 in relation to particular tax arrangements;

(b)     ascertaining the identity of any other person who has or may have enabled those arrangements,

as it applies for the purpose of 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 [(or will become or may become so liable if T incurs a defeat)];

“the Schedule†means Schedule 36 to FA 2008.

[(3)     References in this paragraph and paragraphs 41 and 42 to a person who has or may have enabled particular tax arrangements are to be read in accordance with Part 4 of this Schedule (persons who “enabled†the arrangements), save that—

(a)     references in that Part to the arrangements mentioned in paragraph 1

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Enforcing a warrant of control

Enforcing a warrant of controlThis Practice Note has been produced by enforcement specialists, The Sheriffs Office. It guides users through the process of enforcing a warrant of control obtained from the County Court as a method of enforcing a money judgment; whereby the judgment creditor takes

LEXISNEXIS

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their

LEXISNEXIS

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent misrepresentation, unless the representor can prove they had reasonable grounds for believing the statement to be true. If the representor had reasonable grounds for believing the statement to be

LEXISNEXIS

Control of asbestos—duty to manage

The Control of Asbestos Regulations 2012 (CAR 2012) place various duties on employers to protect employees from risks related to exposure to asbestos and make it clear that these duties, so far as is reasonably practicable, are also owed to any other person, whether at work or not, who may be