CH194330 - Electronic sales suppression: information powers: notices
The effect of extending the powers in Schedule 36 to the Finance Act 2008 are as follows.
All notices
Where Schedule 36 refers to issuing an information notice for the purpose of ‘checking a tax position’, this includes issuing a notice to a ‘relevant person’ for a ‘relevant purpose’.
For a ‘relevant person’, see CH194360.
For a ‘relevant purpose’ relating to tackling ESS, see CH194390.
‘Identity unknown’ notices
The requirement to seek tribunal approval to issue a notice under paragraph 5 of Schedule 36 is removed when the ‘relevant purpose’ is to identify other parties liable to an electronic sales suppression penalty (see CH23920).
It is important to note that whilst there is no longer a requirement to obtain tribunal approval, you must get the agreement of both a Grade 6 authorised officer and then SCS sign-off before you can issue an identity unknown notice.
Non-compliance with an information notice
If an information notice is not complied with, the usual penalties under Schedule 36 apply in the normal way (see CH26000).