Paragraph 8 I1

United Kingdom

In paragraph 7 (circumstances in which power is exercisable)—

(a)

in sub-paragraph (1), after “and” insert “, in respect of a person other than a tax adviser,”;

(b)

after sub-paragraph (1) insert—

“(1A)
An officer of Revenue and Customs may ask for the approval of the tribunal before exercising the power in paragraph 8 in respect of a tax adviser (and for the effect of not obtaining such approval see paragraph 20(1A) (appeals)).”;

(c)

for sub-paragraph (2) substitute—

“(2)
Case A is where an authorised officer of Revenue and Customs has reasonable grounds to suspect that a person is engaging in, or has engaged in, sanctionable conduct.”;

(d)

in sub-paragraph (3)—

(i)

in paragraph (a), for “an individual” substitute “a person”;

(ii)

in paragraph (b)—

(A)

for “individual” (in each place it occurs) substitute “person”;

(B)

for “agent” (in each place it occurs) substitute “adviser”;

(e)

in sub-paragraph (4), in the opening words—

(i)

omit “determination or”;

(ii)

omit “confirmed or”;

(f)

in sub-paragraph (5)—

(i)

in the opening words, for “agent” substitute “adviser”;

(ii)

in paragraphs (a) and (b), for “individual” substitute “person”;

(g)

in sub-paragraph (6)—

(i)

for “individual” substitute “person”;

(ii)

for “agent” substitute “adviser”.

Annotations

Commencement

I1: Sch. 22 para. 8 in force at 1.4.2026, see s. 250(2)