CH26120 - Information & Inspection Powers: Penalties: When penalties apply
The guidance at CH26000+ applies to penalties relating to information notices issued and inspections that take place on or after 1 April 2009 under FA08/SCH36.
For excise, the guidance at CH26000+
- only applies to information notices issued from 1 April 2011 to a person who is not a revenue trader under Section 118BA of CEMA 79, and
- does not apply to inspections - instead see the guidance in the Enforcement Handbook.