SolvedCH194300 | Electronic sales suppression: information powers: introduction
From HM Revenue & Customs · Compliance Handbook
The powers in Schedule 36 to the Finance Act 2008 are extended for the purpose of tackling electronic sales suppression (see CH20150).
This means that Schedule 36 can be used to check for a relevant purpose (see CH194390) in relation to a relevant person (see CH194360) as it does for checking a person’s tax position (see CH194330).