Section 208(1)

Schedule 17 contains amendments to Schedule 5 to CRA 2015 (investigatory powers), including amendments about— the giving of monetary penalties in connection with a failure to comply with an information notice; the giving of information notices to persons outside the United Kingdom; the means by which information notices are to be given; entry to premises where documents are accessible from the premises.

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Source: legislation.gov.uk · retrieved 2026-07-30