Paragraph 53 Finance Act 2007

In paragraph 2 of Schedule 11 to the Finance Act 2007^f1 (technical provisions made by general insurers: enforcement), for sub-paragraphs (7) and (8) substitute—

“(7)

 The following provisions of Schedule 36 to FA 2008 (information and inspection powers) apply in relation to a notice under sub-paragraph (2) as they apply in relation to a taxpayer notice under that Schedule—

(a)

paragraphs 29 and 32 (right to appeal), and

(b)

Part 7 (penalties).”