General application of information and inspection powers to suspected enablersU.K.
18(1)Schedule 36 to FA 2008 (information and inspection powers) applies for the purpose of checking a relevant person's position as regards liability for a penalty under paragraph 1 as it applies for checking a person's tax position, subject to the modifications in paragraphs 19 to 21.U.K.
(2)In this Part of this Schedule “relevant person” means a person an officer of Revenue and Customs has reason to suspect has or may have enabled offshore tax evasion or non-compliance by another person so as to be liable to a penalty under paragraph 1.
Commencement Information
I1Sch. 20 para. 18 in force at 1.1.2017 by S.I. 2016/1249, reg. 2