Source: http://www.legislation.gov.uk/ukpga/2008/9/part/7
Timestamp: 2018-03-23 13:48:44
Document Index: 26057926

Matched Legal Cases: ['art 7', 'art 1', 'art 2', 'art 8', 'art 1', 'art 8', 'art 2', 'art 8']

s. 130 heading words omitted by 2016 c. 24 s. 178(3)(b)
Sch. 36 para. 39 cross-heading word omitted by 2009 c. 10 Sch. 47 para. 13(3)(a)
Sch. 36 para. 39 cross-heading words inserted by 2009 c. 10 Sch. 47 para. 13(3)(b)
Sch. 36 para. 40 cross-heading words inserted by 2009 c. 10 Sch. 47 para. 14
Sch. 36 para. 41 cross-heading words omitted by 2009 c. 10 Sch. 47 para. 16(5)
Sch. 36 para. 46 cross-heading words omitted by 2009 c. 10 Sch. 47 para. 17(5)
Sch. 36 para. 47 cross-heading words omitted by 2009 c. 10 Sch. 47 para. 18(3)
Sch. 36 para. 48 cross-heading words omitted by 2009 c. 10 Sch. 47 para. 19
Sch. 36 para. 49 cross-heading words omitted by 2009 c. 10 Sch. 47 para. 20(4)
Part 7 E+W+S+N.I.Administration
Chapter 1E+W+S+N.I.Information etc
New information etc powersE+W+S+N.I.
113Information and inspection powersE+W+S+N.I.
114Computer records etcE+W+S+N.I.
Other measuresE+W+S+N.I.
115Record-keepingE+W+S+N.I.
116Disclosure of tax avoidance schemesE+W+S+N.I.
117Power to open or unpack containersE+W+S+N.I.
(2)In section 1(1) (interpretation), in the definition of “container”, after “and any” insert “ baggage, ”.
(a)after “for that purpose” insert “ open or unpack any container or ”, and
(b)insert at the end “ and search it or anything in it. ”
(5)In subsection (4), insert at the end “ ; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so. ”
Chapter 2E+W+S+N.I.Time limits for claims and assessments etc
118Time limits for assessments, claims etcE+W+S+N.I.
(1)Schedule 39 contains provision about time limits for assessments, claims etc.
(2)The amendments and saving made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.
(b)may include transitional provision and further savings.
Income tax and corporation taxE+W+S+N.I.
119Correction and amendment of tax returnsE+W+S+N.I.
(1)In section 9ZB(1) of TMA 1970 (correction of personal or trustee return by HMRC)—
(a)after “correct” insert “—
(b)anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.”
(2)In section 12ABB(1) of that Act (correction of partnership return by HMRC)—
(3)Schedule 18 to FA 1998 (company tax returns) is amended as follows.
(4)In paragraph 16(1) (correction of company tax return by HMRC)—
(5)In paragraph 31 (amendment of return by company during enquiry), in sub-paragraph (4), for paragraph (b) substitute—
“(b)in any other case, the amendment takes effect as part of the amendments made by the closure notice.”
(6)In paragraph 34 (amendment of company tax return after enquiry), for sub-paragraphs (1) and (2) substitute—
“(1)This paragraph applies where a closure notice is given to a company by an officer.
(a)state that, in the officer's opinion, no amendment is required of the return that was the subject of the enquiry, or
(b)make the amendments of that return that are required—
(i)to give effect to the conclusions stated in the notice, and
(ii)in the case of a return for the wrong period, to make it a return appropriate to the designated period.
(2A)The officer may by further notice to the company make any amendments of other company tax returns delivered by the company that are required to give effect to the conclusions stated in the closure notice.”
(7)In sub-paragraph (3) of that paragraph, for “any such amendment of a company's return” substitute “ an amendment of a company's return under sub-paragraph (2) or (2A) ”.
(8)In sub-paragraph (4)(c) of that paragraph, for “notice of amendment” substitute “ closure notice ”.
(9)In paragraph 61(1)(a) and (3)(a) (consequential claims etc), for “34(2)(b)” substitute “ 34(2A) ”.
(10)In paragraph 88 (conclusiveness of amounts stated in return)—
(a)in sub-paragraph (3)(b), omit the words from “and” to the end,
(b)in sub-paragraph (3)(c), for “34(2)” substitute “ 34 ”,
(c)in sub-paragraph (4)(b), for “the end of the period specified in paragraph 34(1)” substitute “ the completion of the enquiry ”, and
(d)in sub-paragraph (4)(c), for “34(2)” substitute “ 34 ”.
(11)In paragraph 93(1)(b) (general jurisdiction of Special or General Commissioners), for “34(2)” substitute “ 34 ”.
(12)In the following provisions, for “34(2)” substitute “ 34 ”
(a)in TMA 1970—
(i)section 46B(2)(aa) (questions to be determined by Special Commissioners),
(ii)section 46C(2)(b) (jurisdiction of Special Commissioners over certain claims included in returns),
(iii)section 46D(2)(aa) (questions to be determined by Land Tribunal), and
(iv)section 55(1)(a)(ii) (recovery of tax not postponed), and
(b)in ICTA, section 754(2E) (assessment, recovery and postponement of tax).
(13)The amendments made by this section come into force on such day as the Treasury may by order appoint.
VATE+W+S+N.I.
120VAT: time limits for assessments of excess credits etcE+W+S+N.I.
(1)In section 73 of VATA 1994 (assessment of overpaid VAT credits etc), after subsection (6) insert—
“(6A)In the case of an assessment under subsection (2), the prescribed accounting period referred to in subsection (6)(a) and in section 77(1)(a) is the prescribed accounting period in which the repayment or refund of VAT, or the VAT credit, was paid or credited.”
(2)Section 80 of that Act (credit for, or repayment of, overstated or overpaid VAT) is amended as follows.
“(4AA)An assessment under subsection (4A) shall not be made more than 2 years after the later of—
(a)the end of the prescribed accounting period in which the amount was credited to the person, and
(b)the time when evidence of facts sufficient in the opinion of the Commissioners to justify the making of the assessment comes to the knowledge of the Commissioners.”
(4)In subsection (4C), for “(2)” substitute “ (3) ”.
(5)The amendments made by this section are treated as having come into force on 19 March 2008.
121Old VAT claims: extended time limitsE+W+S+N.I.
Chapter 3E+W+S+N.I.Penalties
122Penalties for errorsE+W+S+N.I.
123Penalties for failure to notify etcE+W+S+N.I.
(1)Schedule 41 contains provisions for imposing penalties on persons in respect of failures to notify HMRC that they are chargeable to tax etc and certain wrongdoings relating to invoices showing VAT and excise duties.
(4)The Treasury may by order make any incidental, supplemental, consequential, transitional, transitory or saving provision which may appear appropriate in consequence of, or otherwise in connection with, Schedule 41.
Chapter 4E+W+S+N.I.Appeals etc
Reviews and appeals etc: generalE+W+S+N.I.
124HMRC decisions etc: reviews and appealsE+W+S+N.I.
Customs and excise decisions subject to review and appealE+W+S+N.I.
125Alcoholic liquor dutiesE+W+S+N.I.
(1)Schedule 42 contains amendments of FA 1994 making certain decisions about alcoholic liquor duties subject to review and appeal.
126Security under CEMA 1979E+W+S+N.I.
(1)In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of CEMA 1979 subject to review and appeal)—
Chapter 5E+W+S+N.I.Payment and enforcement
Taking control of goods etcE+W+S+N.I.
127Enforcement by taking control of goods: England and WalesE+W
128Summary warrant: ScotlandS
(1)This section applies if a person does not pay a sum that is payable by that person to the Commissioners under or by virtue of any enactment or under a contract settlement.
(2)An officer of Revenue and Customs may apply to the sheriff for a summary warrant.
(3)An application under subsection (2) must be accompanied by a certificate which—
(a)complies with subsection (4), and
(b)is signed by the officer.
(4)A certificate complies with this subsection if—
(a)it states that—
(i)none of the persons specified in the application has paid the sum payable by that person,
(ii)the officer has demanded payment from each such person of the sum payable by that person, and
(iii)the period of 14 days beginning with the day on which the demand is made has expired without payment being made, and
(b)it specifies the sum payable by each person specified in the application.
(5)Subsection (4)(a)(iii) does not apply to an application under subsection (2) insofar as it relates to—
(a)sums payable in respect of value added tax,
(b)sums payable in respect of deductions required to be made under section 61 of FA 2004 (sub-contractors in the construction industry), and
(c)sums payable by a person in that person's capacity as an employer.
(6)The sheriff must, on an application by an officer of Revenue and Customs under subsection (2), grant a summary warrant in, or as nearly as may be in, the form prescribed by Act of Sederunt.
(7)A summary warrant granted under subsection (6) authorises the recovery of the sum payable by—
(a)attachment,
(b)money attachment,
(c)earnings arrestment,
(d)arrestment and action of furthcoming or sale.
(8)Subject to subsection (9) and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment)—
(a)the sheriff officer's fees, and
(b)any outlays necessarily incurred by that officer,
in connection with the execution of a summary warrant are to be chargeable against the person in relation to whom the warrant was granted.
(9)No fees are to be chargeable by the sheriff officer against the person in relation to whom the summary warrant was granted for collecting, and accounting to the Commissioners for, sums paid to that officer by that person in respect of the sum payable.
(10)This section extends to Scotland only.
129Consequential provision and commencementE+W+S+N.I.
(1)Part 1 of Schedule 43 contains provision consequential on section 127.
(2)Part 2 of that Schedule contains provision consequential on section 128.
(3)The extent of the amendments and repeals in Schedule 43 is the same as the provision amended or repealed.
(4)Sections 127 and 128 and Schedule 43 come into force on such day as the Commissioners may by order made by statutory instrument appoint.
Set offE+W+S+N.I.
130Set-off: England and Wales and Northern IrelandE+W+S+N.I.
(1)This section applies where there is both a credit and a debit in relation to a person.
(2)The Commissioners may set the credit against the debit (subject to section 131 and any obligation of the Commissioners to set the credit against another sum).
(3)The obligations of the Commissioners and the person concerned are discharged to the extent of any set-off under subsection (2).
(4)“Credit”, in relation to a person, means—
(a)a sum that is payable by the Commissioners to the person under or by virtue of an enactment, or
(b)a relevant sum that may be repaid to the person by the Commissioners.
(5)For the purposes of subsection (4), in relation to a person, “relevant sum” means a sum that was paid in connection with any liability (including any purported or anticipated liability) of that person to make a payment to the Commissioners under or by virtue of an enactment or under a contract settlement.
(6)“Debit”, in relation to a person, means a sum that is payable by the person to the Commissioners under or by virtue of an enactment or under a contract settlement.
(7)In this section references to sums paid, repaid or payable by or to a person (however expressed) include sums that have been or are to be credited by or to a person.
(8)This section has effect without prejudice to any other power of the Commissioners to set off amounts.
(9)In section 429(5) of ITA 2007 (giving through self-assessment)—
(a)in the definition of “tax repayment”, for “set-off that falls to be made against the individual's liabilities” substitute “ relevant set-off ”, and
““relevant set-off”, in relation to an individual, means any set-off that falls to be made against the individual's liabilities, other than any set-off under section 130 of FA 2008.”
(10)Subsections (1) to (8) extend to England and Wales and Northern Ireland only.
131No set-off where insolvency procedure has been appliedE+W+N.I.
(a)an insolvency procedure has been applied to a person, and
(b)there is a post-insolvency credit in relation to that person.
(2)The Commissioners may not use the power under section 130 to set that post-insolvency credit against a pre-insolvency debit in relation to the person.
(3)“Post-insolvency credit” means a credit that—
(a)became due after the insolvency procedure was applied to the person, and
(b)relates to, or to matters occurring at, times after it was so applied.
(4)“Pre-insolvency debit” means a debit that—
(a)arose before the insolvency procedure was applied to the person, or
(b)arose after that procedure was so applied but relates to, or to matters occurring at, times before it was so applied.
(5)Subject to subsection (6), an insolvency procedure is to be taken, for the purposes of this section, to be applied to a person when—
(a)a bankruptcy order or winding up order is made or an administrator is appointed in relation to that person,
(b)that person is put into administrative receivership,
(c)if the person is a corporation, that person passes a resolution for voluntary winding up,
(d)a voluntary arrangement comes into force in relation to that person, or
(e)a deed of arrangement takes effect in relation to that person.
(6)In this section references to the application of an insolvency procedure to a person do not include—
(b)the application of an insolvency procedure to a person immediately upon another insolvency procedure ceasing to have effect.
(a)a person shall be treated as being in administrative receivership throughout any continuous period for which there is an administrative receiver of that person (disregarding any temporary vacancy in the office of receiver), and
(b)the reference in subsection (5) to a person being put into administrative receivership shall be interpreted accordingly.
“administrative receiver” means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 (c. 45) or Article 5(1) of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)),
“administrator” means a person appointed to manage the affairs, business and property of another person under Schedule B1 to that Act or to that Order,
“credit” and “debit” have the same meaning as in section 130,
“deed of arrangement” means a deed of arrangement registered in accordance with the Deeds of Arrangement Act 1914 (c. 47) or Chapter 1 of Part 8 the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), and
“voluntary arrangement” means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 (c. 45) or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989.
(9)This section extends to England and Wales and Northern Ireland only.
132VAT: requirement to set-offE+W+S+N.I.
(i)for “that Act of 1986” substitute “ the Insolvency Act 1986 ”, and
(ii)for “that Order of 1989” substitute “ the Insolvency (Northern Ireland) Order 1989 ”, and
133Set-off etc where right to be paid a sum has been transferredE+W+S+N.I.
(1)This section applies where there has been a transfer from one person (“the original creditor”) to another person (“the current creditor”) of a right to be paid a sum (“the transferred sum”) by the Commissioners.
(a)must set the transferred sum against a sum payable to them by the original creditor if they would have had an obligation to do so under or by virtue of an enactment had the original creditor retained the right, and
(b)may do so if they would have had a power to do so under or by virtue of an enactment or under a rule of law had the original creditor retained the right.
(3)Subsection (2) applies whether the sum payable by the original creditor to the Commissioners first became payable before or after the transfer (but not if it only became payable after the Commissioners discharged their obligation to pay the transferred sum to the current creditor).
(4)The following are discharged to the extent of any set-off under this section—
(a)the obligations of the Commissioners in relation to the current creditor, and
(b)the obligations of the original creditor.
(5)An obligation under or by virtue of an enactment (other than this section) to set the transferred sum against a sum payable to the Commissioners by a person other than the original creditor has effect subject to the obligation under subsection (2)(a) and to any exercise of the power under subsection (2)(b).
(6)A power under or by virtue of an enactment (other than this section) or under a rule of law to set the transferred sum against a sum payable to the Commissioners by a person other than the original creditor has effect subject to the obligation under subsection (2)(a).
(7)In determining the sum (if any) to be paid, the Commissioners may make any reduction that they could have made if the original creditor had retained the right to be paid the transferred sum (in addition to any other reduction that they are entitled to make), including a reduction arising from any defence to a claim for the sum.
(a)references to the transfer of a right are to its transfer by assignment, assignation or any other means, except that they do not include its transfer by means of a direction under section 429 of ITA 2007 (giving through self-assessment returns),
(b)references to a sum that is payable by or to a person are to a sum that is to be paid, repaid or credited by or to that person and references to the payment of the sum (however expressed) are to be interpreted accordingly, and
(c)where a right in relation to a sum has been transferred more than once, references to the original creditor are to the person from whom the right was first transferred (except in subsection (1)).
(9)Where the right to be paid the transferred sum is dependent on the making of a claim—
(a)subsection (2) does not apply unless a claim in respect of the transferred sum has been made, and
(b)the references in subsections (2) and (7) to the obligations or powers that the Commissioners would have had if the original creditor had retained the right are references to those that they would have had if the original creditor had also made the claim in respect of the transferred sum.
(10)This section has effect where the right to be paid the transferred sum was transferred from the original creditor on or after 25 June 2008.
134Retained funding bonds: tender by CommissionersE+W+S+N.I.
(1)Section 939 of ITA 2007 (duty to retain bonds where issue treated as payment of interest) is amended as follows.
“(4A)If bonds are tendered in accordance with subsection (4), the Commissioners for Her Majesty's Revenue and Customs may tender the bonds in satisfaction of any amount that is payable by the Commissioners to the relevant creditor in connection with the relevant debt.
(a)“relevant creditor” and “relevant debt” mean the creditor and the debt mentioned in subsection (1)(a), and
(b)a bond is to be taken to have the same value that it had at the time of its issue.
(4C)If bonds that are to be tendered in accordance with subsection (4) or (4A) are subject to restrictions on their tender or transfer, the restrictions do not prevent the bonds from being—
(a)tendered in accordance with that subsection, or
(b)transferred from the person tendering them to the person to whom they are tendered.”
(4)In ITA 2007, after section 940 insert—
“940ANo appropriate bond or combination of bonds
(a)the Commissioners for Her Majesty's Revenue and Customs hold one or more bonds tendered in accordance with section 939(4),
(b)the Commissioners wish to tender bonds in accordance with section 939(4A) in satisfaction of an amount payable to the relevant creditor, and
(c)the Commissioners consider that they do not hold a bond, or combination of bonds, that is appropriate for satisfying the amount payable.
(2)If requested to do so by the Commissioners, the bond issuer must secure that the Commissioners hold a bond, or combination of bonds, that the Commissioners consider to be appropriate for satisfying the amount payable.
(3)If requested to do so by the bond issuer, a person must assist the bond issuer to comply with subsection (2).
(4)The duty under subsection (2), or under subsection (3), does not apply if it would be impracticable for the bond issuer, or the other person, to comply with the duty.
(5)The matters which the Commissioners may take into account when considering whether or not a bond or combination of bonds is appropriate for satisfying the amount payable include—
(a)the value of a bond at the time of its issue,
(b)the interest which the relevant creditor, or any other person, has in a bond (including the nature or size of the interest), and
(c)the terms on which a bond is issued.
(a)“bond issuer” means the person by or through whom bonds were issued, and
(b)“relevant creditor” and “relevant debt” have the same meanings as in section 939(4A).”
(5)The amendments made by this section have effect in relation to funding bonds issued on or after 12 March 2008.
135Interest on unpaid tax in case of disaster etc of national significanceE+W+S+N.I.
136Fee for paymentE+W+S+N.I.
(1)The Commissioners may by regulations provide that, where a person makes a payment to the Commissioners or a person authorised by the Commissioners using a method of payment specified in the regulations, the person must also pay a fee specified in, or determined in accordance with, the regulations.
(2)A method of payment may only be specified in regulations made under this section if the Commissioners expect that they, or the person authorised by them, will be required to pay a fee or charge (however described) in connection with amounts paid using that method of payment.
(a)may make provision about the time and manner in which the fee must or may be paid,
(b)may make provision generally or only for specified purposes, and
137County court proceedingsE+W+S+N.I.
(1)In section 25 of CRCA 2005 (conduct of civil proceedings)—
“(1A)An officer of Revenue and Customs or a person authorised by the Commissioners may conduct county court proceedings for the recovery of an amount payable to the Commissioners under or by virtue of an enactment or under a contract settlement.”, and
“(6)In this section “contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment.”
(2)In section 66 of TMA 1970 (county court proceedings)—
(a)in subsection (1), omit “commenced in the name of a collector”, and
(3)Accordingly, in FA 1984, omit section 57(2).
(4)In section 244 of IHTA 1984 (right to address court), omit “county court or”.
(5)In paragraph 3 of Schedule 4 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (recovery of contributions where income tax recovery provisions not applicable)—
(a)in sub-paragraph (1), omit “commenced in the name of an authorised officer”, and
(6)In paragraph 5 of Schedule 12 to FA 2003 (stamp duty land tax)—
(a)in sub-paragraph (1), omit “brought in the name of the collector”, and
(7)Nothing in subsections (2) to (6) affects proceedings commenced or brought in the name of a collector or authorised officer before this Act is passed.
138Certificates of debtE+W+S+N.I.
(1)In CRCA 2005, after section 25 insert—
“25ACertificates of debt
(1)A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.
(2)In subsection (1) “relevant sum” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).
(3)Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.
(4)Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.”
(2)Schedule 44 contains provisions consequential on this section.
139Interpretation of ChapterE+W+S+N.I.
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, and
“contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment.