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Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

(1)     Paragraph 3 (approval etc of taxpayer notices and third party notices) is amended as follows.

(2)     After sub-paragraph (2) insert—

“(2A)     An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (3)).”

(3)     In sub-paragraph (3)(c), after “is” insert “to be”.

(1)     Paragraph 5 (power to obtain information and documents about persons whose identity is not known) is amended as follows.

(2)     After sub-paragraph (3) insert—

“(3A)     An application for approval under this paragraph may be made without notice.”

(3)     In sub-paragraph (4), for “give its approval for the purpose of” substitute “approve the giving of a notice under”.

In paragraph 6 (notices), insert at the end—

“(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).”

(1)     Paragraph 10 (power to inspect business premises etc) is amended as follows.

(2)     In sub-paragraph (3), in the definition of