SCHEDULE 24 Amendments of Schedule 36 to FA 2008
Finance Act 2011 (2011 c 11) | Legislation

SCHEDULE 24 Amendments of Schedule 36 to FA 2008

Section 86(2)

1

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

2

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

(2)     In sub-paragraph (2), omit “UKâ€.

(3)     In sub-paragraph (4)—

(a)     in paragraph (b), for the words from “the Taxes Acts†to the end substitute “the law (including the law of a territory outside the United Kingdom) relating to tax,â€, and

(b)     in paragraph (c), omit “UKâ€.

(4)     Omit sub-paragraph (5).

(5)     The amendments made by this paragraph—

(a)     come into force on 1 April 2012, and

(b)     apply from then on in relation to tax regardless of when the tax became due (whether before, on or after that date).

3

(1)     Paragraph 40A (penalties for inaccurate information and documents) is amended as follows.

(2)     In sub-paragraph (1)(b), for “A or B†substitute “A, B or Câ€.

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

“(3A)     Condition B is that the person knows

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