Taxation (International and Other Provisions) Act 2010 section Schedule 7A paragraph 66

Application of provisions of Schedule 36 to FA 2008

Paragraph 66 of Schedule 7A explains which existing HMRC information and inspection powers from Schedule 36 to the Finance Act 2008 apply when HMRC issues information notices under the hybrid mismatch rules.

• When HMRC issues information notices under the hybrid mismatch provisions (paragraphs 62 or 63), a wide range of existing procedural rules from Schedule 36 to the Finance Act 2008 are imported and apply to those notices.
• The imported rules cover practical matters such as how to comply with notices, producing and copying documents, removing documents, dealing with documents not in the recipient's possession, the types of information that can be required, and time limits on old documents.
• Protections are also carried across, including rules safeguarding legally privileged communications and special provisions limiting what can be required from auditors and tax advisers.
• The penalty regime, criminal offence provisions, and appeal procedures from Schedule 36 to the Finance Act 2008 also apply to these hybrid mismatch information notices.