SCHEDULES

SCHEDULE 16U.K.Penalties for enablers of defeated tax avoidance

PART 9 U.K.Information

Information and inspection powers: application of Schedule 36 to FA 2008U.K.

40[F1(1)Schedule 36 to FA 2008 (information and inspection powers) applies for the purpose of—U.K.

(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 [F2(or will become or may become so liable if T incurs a defeat)];

• “the Schedule” means Schedule 36 to FA 2008.

[F3(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 (however expressed) are to be read as references to the particular tax arrangements, and

(b)references in that Part to “T” are to be read as references to the person who entered into the particular tax arrangements.]