# Finance Act 2014, Section 272A: Application of Schedule 36 FA 2008 powers


(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 the tax position of a person as if—
(a) any provisions which can have no application for that purpose were omitted (for example, paragraphs 10A, 11, 12A and 12B);
(b) references to “the taxpayer” were to “the relevant person”;
(c) references to prejudice to the assessment or collection of tax included prejudice to the fulfilment of a relevant purpose;
(d) references to “business documents” included any documents (or copies of documents) in connection with any relevant arrangements or relevant proposal;
(e) references to a pending appeal relating to tax were to a pending appeal by the relevant person under this Part;
(f) in paragraph 13, after “paragraph 39” there were inserted “ of this Schedule and paragraph 2(3A) of Schedule 35 to FA 2014 ”;
(g) paragraphs 21 to 21B were omitted;
(h) paragraph 25 were omitted;
(i) in paragraph 29(1) for “a taxpayer”, in the first place it occurs, there were substituted “ a relevant person ”;
(j) Part 7 (penalties) were omitted (but see Schedule 35 of this Act).
(2) A person is “relevant” if—
(a) the officer suspects that the person carries on, or has in the past carried on, a business as a promoter in relation to a relevant proposal or relevant arrangements and—
(i) the officer suspects that the person has met a threshold condition,
(ii) the officer suspects the person could be given a defeat notice, or
(iii) the officer suspects the person promotes, or has promoted, arrangements, or proposals for such arrangements, of a description that the officer suspects could be specified in a stop notice,
(b) the officer suspects that—
(i) the person made a relevant transfer, or
(ii) the person is a person to whom a relevant transfer was made, or
(c) the person is, or was, subject to a stop notice, conduct notice or monitoring notice.
(3) The following are “relevant purposes” in relation to a relevant person—
(a) determining whether the relevant person carries on or has in the past carried on a business as a promoter in relation to a relevant proposal or relevant arrangements;
(b) determining whether the relevant person has met a threshold condition;
(c) determining whether the relevant person could be given a defeat notice;
(d) determining whether the person has provided false or misleading information or documents in relation to a stop notice, conduct notice or monitoring notice;
(e) determining whether arrangements, or proposals for such arrangements, that an officer suspects are promoted by the relevant person are of a description that could be specified in a stop notice;
(f) enabling HMRC to understand the operation of arrangements, or proposals for such arrangements, that an officer suspects are promoted by the relevant person;
(g) identifying any other person who has a connection with the relevant person that results (whether solely because of that connection or otherwise) in the relevant person being a member of a promotion structure;
(h) determining whether the relevant person made a relevant transfer, and if so to whom;
(i) determining whether a relevant transfer was made to the relevant person, and if so by whom;
(j) monitoring compliance with any stop notice, conduct notice or monitoring notice the relevant person is subject to.
(4) In this section—
(a) reference to compliance with a stop notice, conduct notice or monitoring notice includes compliance with any provisions of this Part that a person subject to such a notice must comply with;
(b) reference to a person “promoting” is to be construed in accordance with section 236A(7);
(c) “relevant transfer” has the meaning it has in paragraph 5 of Schedule 33A (promotion structures).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/272A (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-272A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.