CH201200 - How to do a compliance check: general: legislation
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
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)).