CH201200 - How to do a compliance check: general: legislation

The processes and procedures in this guidance are governed by the following legislation:

Finance Act 2008

  • Schedule 36 - information and inspection powers
  • Schedule 37 - record keeping and retention, and
  • Schedule 39 - time limits for assessments and claims.

Finance Act 2009

  • Schedule 47 - amendment of information and inspection powers
  • Schedule 48 - extension of information and inspection powers, and
  • Schedule 50 - extension of record keeping and retention.

Finance (No.3) Act 2010

  • Schedule 13 - Excise Duties: Compliance checks (which amended the Customs and Excise Management Act 1979 (CEMA)).