Section 95 | Amendment of information and inspection powers

(1)Schedule 47 contains amendments of Schedule 36 to FA 2008 (information and inspection powers).

(2)The Treasury may by order make any incidental, supplemental, consequential, transitional or transitory provision or saving which appears appropriate in consequence of, or otherwise in connection with, Schedule 36 to FA 2008 or Schedule 47.

(3)An order under this section may—

(a)make different provision for different purposes, and

(b)make provision amending, repealing or revoking an enactment or instrument (whenever passed or made).

(4)An order under this section is to be made by statutory instrument.

(5)A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.