§ 4.—(1) Where it appears to the Board that the provisions of section [Withdrawal of right of certain non-resident companies to payment of tax credits] and this Schedule may apply to a company resident outside the United Kingdom (in this paragraph referred to as a "foreign parent"), the Board may, by notice in writing given to the foreign parent or any associated company of that foreign parent, require that company within such time (not being less than thirty days) as may be specified in the notice to make available for inspection any books, accounts, or other documents or records whatsoever of that company where in the opinion of the Board it is proper that they should inspect such documents for the purposes of ascertaining whether the said provisions apply to the foreign parent or such associated company notwithstanding that in the opinion of the person to whom the notice is given those provisions do not apply to that company or any associated company of that company.
§ (2) In the Table to section 98 of the Taxes Management Act 1970 (penalties) at the end of the first column there shall be added—
§ "Paragraph 4 of Schedule [Supplementary provisions as to withdrawal of tax credits] to the Finance Act 1985".