Introduction Summary
1.Section 96 and Schedule 48 amend Schedule 36 to the Finance Act (FA) 2008 (Schedule 36). They extend HM Revenue & Customs’ (HMRC) powers to obtain information and inspect businesses to matters concerning insurance premium tax, inheritance tax (IHT), stamp duty land tax (SDLT), stamp duty reserve tax (SDRT), petroleum revenue tax, aggregates levy, climate change levy and landfill tax. The section also provides for the Schedule to come into force on a day appointed by Treasury order, made by statutory instrument.