Part 4 Information
Finance Act 2022 (2022 c 3) | Legislation

Part 4 Information

Application of Schedule 36 to FA 2008 (information and inspection powers)

17

(1)     Schedule 36 to FA 2008 (information and inspection powers) applies for a relevant purpose in relation to a relevant person as it applies for the purpose of checking a person's tax position.

(2)     This is subject to—

(a)     the general modifications in paragraph 18, and

(b)     the specific modifications in paragraph 19.

(3)     For the purposes

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