The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009
This Order appoints 1st April 2009 as the day on which Schedule 36 to the Finance Act 2008 (“Schedule 36”) comes into force. That Schedule contains powers enabling an officer of Revenue and Customs to call for information and carry out inspections when checking any person’s position as it relates to income tax, corporation tax, capital gains tax and value added tax. The new rules also apply to checks of the operation of PAYE, the Construction Industry Scheme and for checks of national insurance contributions. Schedule 36 repeals the main existing information powers, but the Order contains savings provisions the effect of which is to keep in force the rules regarding appeals and penalties that previously applied in relation to all information notices issued on or before 31 March 2009.