New Legislative Framework
The legislative framework for powers contained within FA08 is
- Schedule 36 - Information Powers, Inspection Powers and related penalties
- Schedule 37 - Record Keeping provisions
- Schedule 39 - Time Limits, and
- Section 114 - Access and inspection of any computer
This framework has been extended by FA09 as follows
- Schedule 47 - small adjustments to Information and Inspection powers
- Schedule 47 - New penalty for inaccurate information and documents
- Schedule 48 - Extension of Schedule 36 FA08 powers to IPT, IHT, SDLT, SDRT, PRT, AGL, CCL and LFT
- Schedule 48- Extension of information and inspection powers
- Schedule 49 - New information power to obtain contact details of HMRC debtors re: HMRC debtors
- Schedule 50 - Record keeping for IPT, SDLT, AGL, CCL and LFT
- Schedule 51 - Time limits for IPT, IHT, SDLT, PRT, AGL, CCL and LFT
And also by FA10
- Schedule 1 - Inclusion of BPT
