Section 86(2)

1  Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

Related Commentary  

2(1)  Paragraph 5 (power to obtain information and documents about persons whose identity is not known) is amended as follows.

2(2)  [Amends FA 2008, Sch. 36, para. 5(2).]

2(3)  In sub-paragraph (4)–

2(4)  [Omits FA 2008, Sch. 36, para. 5(5).]

2(5)  The amendments made by this paragraph–

(a)come into force on 1 April 2012, and

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