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)).