# Finance Act 2022, Paragraph 18: General modifications of Schedule 36 to FA 2008 as applied

Extent: E+W+S+N.I.

In its application for a relevant purpose in relation to a relevant person, Schedule 36 to FA 2008 has effect as if—
(a) any provision which can have no application for that purpose were omitted;
(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 a pending appeal relating to tax were to a pending appeal by the relevant person under paragraph 12 of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/14/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.