of Schedule 36 to the Finance Act 2008 (information and inspection powers) .
.
Amendment of regulation 11
16
1
Regulation 11 (production of records) is amended as follows.
2
In paragraph (1) -
a
for "the Board" substitute "HMRC"; and
b
for "5 or 5A" in both places that it occurs substitute "4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)".
3
In paragraph (2)(b) for "the Board" substitute "Revenue and Customs".
Amendment of regulation 12
17
In regulation 12(1) (inspection of records) -
a
for "of the Board" substitute "of Revenue and Customs"; and
b
omit "by the Board".
Amendment of regulation 13
18
In regulation 13(a) (penalty for unpaid tax) for "5 or 5A" substitute "4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)".
Revocations
19
Omit -
a
regulation 14 (anti-avoidance provision) ; and
b
regulation 15 (insurance companies and friendly societies - supplementary provision).
Angela Watkinson
Jeremy Wright
Two of the Lords Commissioners of Her Majesty's Treasury
20th July 2011