Section 96 | Extension of information and inspection powers to further taxes

(1)In paragraph 63(1) of Schedule 36 to FA 2008 (information and inspection powers: meaning of “tax”), for paragraph (e) (and the “and” before it) substitute—

(e)insurance premium tax,

(f)inheritance tax,

(g)stamp duty land tax,

(h)stamp duty reserve tax,

(i)petroleum revenue tax,

(j)aggregates levy,

(k)climate change levy,

(l)landfill tax, and

(m)relevant foreign tax,

.

(2)Schedule 48 contains further amendments of that Schedule.

(3)The amendments made by this section and Schedule 48 come into force on such day as the Treasury may by order appoint.

(4)An order under subsection (3) may—

(a)appoint different days for different purposes, and

(b)contain transitional provision and savings.

(5)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, this section and Schedule 48.

(6)An order under subsection (5) may—

(a)make different provision for different purposes, and

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

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

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