SCHEDULES

C12C13C17C10C11C14C7C4C6C9C15C16C18C20C8C2C5C3C1C19SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C12

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C10

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C14

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C15

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C16

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C18

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C20

Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C8

Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C2

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

C3

Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)

F4Part 10Consequential provisions

Annotations:
Amendments (Textual)
F4

Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14

TMA 1970

I2265

TMA 1970 is amended as follows.

Annotations:
Commencement Information
I22

Sch. 36 para. 65 in force at 1.4.2009 by S.I. 2009/404, art. 2

I766

Omit section 19A (power to call for documents for purposes of enquiries).

Annotations:
Commencement Information
I7

Sch. 36 para. 66 in force at 1.4.2009 by S.I. 2009/404, art. 2

I1867

Omit section 20 (power to call for documents of taxpayer and others).

Annotations:
Commencement Information
I18

Sch. 36 para. 67 in force at 1.4.2009 by S.I. 2009/404, art. 2

I2568

1

Section 20B (restrictions on powers to call for documents under ss20 and 20A) is amended as follows.

2

In the heading, for “ss 20 and” substitute “ section ”.

3

In subsection (1)—

a

omit “under section 20(1), (3) or (8A), or”,

b

omit “(or, in the case of section 20(3), to deliver or make available)”,

c

omit “, or to furnish the particulars in question”, and

d

omit “section 20(7) or (8A) or, as the case may be,”.

4

Omit subsections (1A) and (1B).

5

In subsection (2), omit from the beginning to “taxpayer; and”.

6

In subsection (3)—

a

omit “under section 20(1) or (3) or”, and

b

omit “section 20(3) and (4) and”.

7

In subsection (4)—

a

omit “section 20(1) or”, and

b

omit “, and as an alternative to delivering documents to comply with a notice under section 20(3) or (8A)”.

8

Omit subsections (5), (6) and (7).

9

In subsection (8), omit “section 20(3) or (8A) or”.

10

Omit subsections (9) to (14).

I2069

1

Section 20BB (falsification etc. of documents) is amended as follows.

2

In subsection (1)(a), omit “20 or”.

3

In subsection (2)(b), omit “or, in a case within section 20(3) or (8A) above, inspected”.

I1170

1

Section 20D (interpretation) is amended as follows.

2

In subsection (2), for “sections 20 and” substitute “ section ”.

3

Omit subsection (3).

I871

In section 29(6)(c) (assessment where loss of tax discovered), omit “, whether in pursuance of a notice under section 19A of this Act or otherwise”.

I372

Omit section 97AA (failure to produce documents under section 19A).

I1473

In section 98 (penalties), in the Table—

a

in the first column, omit the entry for section 767C of ICTA, and

b

in the second column, omit the entry for section 28(2) of F(No.2)A 1992.

F174

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I2475

1

Section 107A (relevant trustees) is amended as follows.

2

In subsection (2)(a), for “, 95 or 97AA” substitute “ or 95 ”.

3

In subsection (3)(a), omit “or 97AA(1)(b)”.

I1976

In section 118 (interpretation), in the definition of “tax”, omit “20,”.

I1677

In Schedule 1A (claims etc. not included in returns), omit paragraphs 6 and 6A (power to call for documents for purposes of enquiries and power to appeal against notice to produce documents).

National Savings Bank Act 1971 (c. 29)

I1078

In section 12(3) (secrecy), for the words from “and of section 20(3)” to the end substitute “ and of Schedule 36 to the Finance Act 2008 (powers of officers of Revenue and Customs to obtain information and documents and inspect business premises) ”.

ICTA

I579

ICTA is amended as follows.

Annotations:
Commencement Information
I5

Sch. 36 para. 79 in force at 1.4.2009 by S.I. 2009/404, art. 2

F380

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I2181

Omit section 767C (change in company ownership: information).

F582

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

FA 1990

I1383

In section 125 of FA 1990 (information for tax authorities in other member States)—

a

omit subsections (1) and (2),

F2b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Social Security Administration Act 1992 (c. 5)

I984

In section 110ZA of the Social Security Administration Act 1992 (Class 1, 1A, 1B or 2 contributions: powers to call for documents etc), for subsections (1) and (2) substitute—

1

Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person's position as regards relevant contributions as it applies for the purpose of checking a person's tax position, subject to the modifications in subsection (2).

2

That Schedule applies as if—

a

references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act relating to relevant contributions,

b

references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,

c

the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and

d

paragraphs 21, 35(4)(b), 36 and 37(2) of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

I1785

In section 104ZA of the Social Security Administration (Northern Ireland) Act 1992 (Class 1, 1A, 1B or 2 contributions: powers to call for documents etc), for subsections (1) and (2) substitute—

1

Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person's position as regards relevant contributions as it applies for the purpose of checking a person's tax position, subject to the modifications in subsection (2).

2

That Schedule applies as if—

a

references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act relating to relevant contributions,

b

references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,

c

the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and

d

paragraphs 21, 35(4)(b), 36 and 37(2) of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.

F(No.2)A 1992

I1286

Omit section 28(1) to (3) (powers of inspection).

Annotations:
Commencement Information
I12

Sch. 36 para. 86 in force at 1.4.2009 by S.I. 2009/404, art. 2

VATA 1994

I287

1

Schedule 11 to VATA 1994 is amended as follows.

2

In paragraph 7 (furnishing information and producing documents), omit sub-paragraphs (2) to (9).

3

In paragraph 10 (entry and search of premises and persons), omit sub-paragraphs (1) to (2A).

Annotations:
Commencement Information
I2

Sch. 36 para. 87 in force at 1.4.2009 by S.I. 2009/404, art. 2

FA 1998

I488

In Schedule 18 to FA 1998 (company tax returns), omit paragraphs 27, 28 and 29 (notice to produce documents etc. for purposes of enquiry into company tax return, power to appeal against such notices and penalty for failure to produce documents etc).

FA 1999

I1589

In section 13(5) (gold), omit paragraph (c).

Annotations:
Commencement Information
I15

Sch. 36 para. 89 in force at 1.4.2009 by S.I. 2009/404, art. 2

Tax Credits Act 2002 (c. 21)

I190

In section 25 of the Tax Credits Act 2002 (payments of working tax credit by employers), omit subsections (3) and (4).

FA 2006

I691

Omit section 174 of FA 2006 (international tax enforcement arrangements: information powers).

Other repeals

I2392

In consequence of the preceding provisions of this Part of this Schedule, omit the following—

a

section 126 of FA 1988,

b

sections 142(2), (3), (4), (6)(a), (7), (8) and (9) and 144(3), (5) and (7) of FA 1989,

c

sections 187 and 255 of, and paragraph 29 of Schedule 19 to, FA 1994,

d

paragraph 6 of Schedule 1 to the Civil Evidence Act 1995 (c. 38),

e

paragraph 17 of Schedule 3, paragraph 3 of Schedule 19 and paragraph 2 of Schedule 22 to FA 1996,

f

section 115 of, and paragraphs 36 and 42(6) and (7) of Schedule 19 to, FA 1998,

g

section 15(3) of FA 1999,

h

paragraphs 21 and 38(4) of Schedule 29 to FA 2001,

i

section 20 of FA 2006, and

j

paragraph 350 of Schedule 1 to ITA 2007.