This section has no associated Explanatory Notes
36(1)Schedule 36 to FA 2008 (information and inspection powers) has effect as if the definition of tax in paragraph 63(1) included bank payroll tax.U.K.
(2)Paragraph 21 of that Schedule (taxpayer notices) applies where a taxable company has made a bank payroll tax return as it applies where a person has made a company tax return and, in relation to bank payroll tax—
(a)a reference in that paragraph to a chargeable period is to the chargeable period within the meaning of this Schedule, and
(b)a reference in that paragraph to a notice of enquiry is to a notice of enquiry under paragraph 23 of this Schedule.