OT04795 - PRT: administration: information and inspection powers
FA08\SCH36
Powers to obtain information and inspect premises are contained within FA08\SCH36. This replaced FA93\S187 and SCH21 by virtue of FA09\SCH48 and S96 as of 1st April 2010 and brings PRT in line with other taxes.
Guidance on information and inspection powers can be found at CH20000 of HMRC바카라 사이트™s Compliance Handbook.
Included in the information provisions are powers relating to 바카라 사이트śInvolved Third Parties바카라 사이트ť (FA08\SCH36\PARA61A) and Responsible Person is specifically referred to at item 9 of the Table. See CH25360.