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SCHEDULES

SCHEDULE 36U.K.Information and inspection powers

Part 1U.K.Powers to obtain information and documents

NoticesU.K.

6(1)In this Schedule, “information notice” means a notice under paragraph 1, 2 [F1, 5 or 5A].U.K.

(2)An information notice may specify or describe the information or documents to be provided or produced.

(3)If an information notice is given with the approval of the [F2tribunal] , it must state that it is given with that approval.

[F3(4)A decision of the tribunal under paragraph 3, 4 or 5 is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).]

Textual Amendments

F1Words in Sch. 36 para. 6(1) substituted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(3)

F3Sch. 36 para. 6(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 4

Modifications etc. (not altering text)

C11Sch. 36 para. 6(2) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

Commencement Information

I1Sch. 36 para. 6 in force at 1.4.2009 by S.I. 2009/404, art. 2