Source: http://www.legislation.gov.uk/ukpga/2004/12/section/321
Timestamp: 2013-05-18 20:32:02
Document Index: 194811010

Matched Legal Cases: ['art. 2', 'art. 3', 'art. 3', 'art. 9', 'art. 9', 'art. 9', 'art. 9', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

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Section 321Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2004. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.specified purposes Appointed Day(s) by S.I. 2006/3240 art. 2 (Day appointed for the purposes of s. 77(1))Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by S.R. 2008/256 reg. 88(1)Act modified by S.R. 2008/256 reg. 215(1)Blanket Amendment words substituted by 2005 c. 4 Sch. 11 para. 1(2)Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 73A inserted by 2007 c. 3 Sch. 1 para. 461s. 122A inserted by 2005 c. 7 s. 79(1)s. 165(1) rule 7 word substituted by 2007 c. 11 Sch. 19 para. 2(3)s. 165(1) rule 2 words substituted by 2007 c. 11 Sch. 19 para. 2(2)(a)s. 165(1) rule 2 words substituted by 2007 c. 11 Sch. 19 para. 2(2)(b)s. 172A-172D inserted by 2005 c. 7 Sch. 10 para. 38s. 172A(1)(aa) inserted by 2008 c. 9 Sch. 28 para. 3(2)s. 172A(3)(a) words substituted by 2008 c. 9 Sch. 28 para. 3(3)s. 172A(5)(ca) inserted by 2008 c. 9 Sch. 28 para. 3(4)s. 172A(5)(da)(db) inserted by 2007 c. 11 Sch. 20 para. 6(2)s. 172A(5)(db) words substituted by 2010 c. 15 Sch. 26 Pt. 1 para. 58(a) (as inserted) by S.I. 2010/2279 Sch. 1 para. 5s. 172A(5)(db) words substituted by 2010 c. 15 Sch. 26 Pt. 1 para. 58(b) (as inserted) by S.I. 2010/2279 Sch. 1 para. 5s. 172A(9A) inserted by 2008 c. 9 Sch. 28 para. 3(5)s. 172A(10) words substituted by 2007 c. 11 Sch. 20 para. 6(3)s. 172A(10A) inserted by 2007 c. 11 Sch. 20 para. 6(4)s. 172A(11) substituted by 2007 c. 3 Sch. 1 para. 469s. 172B(2)(b) words substituted by 2007 c. 11 Sch. 19 para. 12(2)s. 172B(2)(b) words substituted by 2011 c. 11 Sch. 16 para. 67(2)s. 172B(2)(aa) inserted by 2008 c. 9 Sch. 28 para. 4(2)s. 172B(3)(a) words substituted by 2008 c. 9 Sch. 28 para. 4(3)s. 172B(4) word substituted by 2007 c. 11 Sch. 19 para. 12(3)s. 172B(5)(a) repealed by 2007 c. 11 Sch. 19 para. 6 Sch. 27 Pt. 3(1)s. 172B(7)(a) and word omitted by 2008 c. 9 Sch. 28 para. 4(4)(a)s. 172B(7)(a) word inserted by 2007 c. 11 Sch. 19 para. 12(4)s. 172B(7)(b) words substituted by 2008 c. 9 Sch. 28 para. 4(3)s. 172B(7)(b) words substituted by 2008 c. 9 Sch. 28 para. 4(4)(b)s. 172B(7A) (7B) inserted by 2008 c. 9 Sch. 28 para. 4(5)s. 172B(7A)(a) words substituted by 2011 c. 11 Sch. 16 para. 67(3)(a)s. 172B(7A)(b) words substituted by 2011 c. 11 Sch. 16 para. 67(3)(b)s. 172B(8A) inserted by 2007 c. 11 Sch. 19 para. 12(5)s. 172B(8A) omitted by 2011 c. 11 Sch. 16 para. 67(4)s. 172B(9) substituted by 2007 c. 3 Sch. 1 para. 470s. 172C(7) substituted by 2007 c. 3 Sch. 1 para. 471s. 172D(4)(b) word substituted by 2011 c. 11 Sch. 17 para. 2s. 172D(6) substituted by 2007 c. 3 Sch. 1 para. 472s. 172BA inserted by 2007 c. 11 Sch. 19 para. 13s. 172BA omitted by 2011 c. 11 Sch. 16 para. 68s. 174A inserted by 2006 c. 25 Sch. 21 para. 5s. 181A and cross-heading inserted by 2007 c. 11 Sch. 19 para. 14s. 181A omitted by 2011 c. 11 Sch. 16 para. 69s. 185A-185I and cross-heading inserted by 2006 c. 25 Sch. 21 para. 6s. 185A-185I restricted by SI 2006/207 reg. 4B (as inserted) by S.I. 2006/1960 art. 9s. 185G(3)(c) omitted by 2008 c. 9 Sch. 2 para. 53s. 195A inserted by 2007 c. 11 Sch. 18 para. 3s. 196A inserted by 2005 c. 7 Sch. 10 para. 39s. 196A(4)(a) text amended by 2009 c. 4 Sch. 1 para. 574(a)s. 196A(4)(b) text amended by 2009 c. 4 Sch. 1 para. 574(b)s. 196A(4)(c) words substituted by 2012 c. 14 Sch. 16 para. 114s. 196B-196J inserted by 2012 c. 14 Sch. 13 para. 1s. 196B-196L inserted by 2012 c. 14 Sch. 13 para. 15s. 196L(2)(c) substituted by 2012 c. 14 Sch. 16 para. 115s. 199A inserted by 2008 c. 9 s. 90(1)s. 199A(10)(a) text amended by 2009 c. 4 Sch. 1 para. 576(a)s. 199A(10)(b) text amended by 2009 c. 4 Sch. 1 para. 576(b)s. 199A(10)(c) words substituted by 2012 c. 14 Sch. 16 para. 118s. 205A inserted by 2011 c. 11 Sch. 16 para. 40s. 213A-213P inserted by 2010 c. 13 Sch. 2 para. 2s. 227A inserted by 2011 c. 11 Sch. 16 para. 45(2)s. 228A applied (with modifications) by 2011 c. 11 Sch. 17 para. 29 30s. 228A inserted by 2011 c. 11 Sch. 17 para. 5s. 236A inserted by 2011 c. 11 Sch. 17 para. 13s. 237A-237F inserted by 2011 c. 11 Sch. 17 para. 15s. 237B(5)(a) applied (with modifications) by 2011 c. 11 Sch. 17 para. 32s. 238A inserted by 2011 c. 11 Sch. 17 para. 17s. 246A inserted by 2005 c. 7 Sch. 10 para. 40s. 246A(4)(a) text amended by 2009 c. 4 Sch. 1 para. 579(a)s. 246A(4)(b) text amended by 2009 c. 4 Sch. 1 para. 579(b)s. 255A 255B and cross-heading inserted by 2005 c. 7 Sch. 10 para. 48s. 266A 266B and cross-heading inserted by 2005 c. 7 Sch. 10 para. 4s. 266A(7) substituted by 2007 c. 3 Sch. 1 para. 477s. 266B modified by S.I. 2006/569 reg. 3(1)(2) Sch. 3 Pt. 1s. 273A inserted by 2005 c. 7 Sch. 10 para. 49(1)s. 273A(1)(c) substituted by 2011 c. 11 Sch. 16 para. 76s. 273ZA inserted by 2006 c. 25 Sch. 21 para. 10s. 274A inserted by 2005 c. 7 Sch. 10 para. 50s. 306A inserted by 2007 c. 11 s. 108(2)s. 306A(1) word substituted by S.I. 2009/56 Sch. 1 para. 429s. 306A(3) word substituted by S.I. 2009/56 Sch. 1 para. 429s. 308A inserted by 2007 c. 11 s. 108(4)s. 308A(2)(3) word substituted by S.I. 2009/56 Sch. 1 para. 430s. 312 312A substituted for s. 312 by 2008 c. 9 Sch. 38 para. 4s. 313A-313B inserted by 2007 c. 11 s. 108(5)s. 313A(1) words substituted by 2010 c. 13 Sch. 17 para. 4s. 313B(1) word substituted by S.I. 2009/56 Sch. 1 para. 431s. 313C inserted by 2010 c. 13 Sch. 17 para. 9s. 313ZA inserted by 2010 c. 13 Sch. 17 para. 6s. 314A inserted by 2007 c. 11 s. 108(6)s. 314A(1) word substituted by S.I. 2009/56 Sch. 1 para. 432s. 314A(3) word substituted by S.I. 2009/56 Sch. 1 para. 432s. 317A inserted by 2007 c. 11 s. 108(7)s. 317A omitted by S.I. 2009/56 Sch. 1 para. 433Sch. 29A para. 32 applied by S.I. 2006/1958 reg. 4Sch. 29A para. 33 applied by S.I. 2006/1958 reg. 5Sch. 29A para. 34 applied by S.I. 2006/1958 reg. 6Sch. 29A para. 33 applied (with modifications) by S.I. 2006/1958 reg. 3Sch. 29A para. 34 applied (with modifications) by S.I. 2006/1958 reg. 3Sch. 29A inserted by 2006 c. 25 Sch. 21 para. 13Sch. 29A para. 15 modified by SI 2006/207 reg. 4C (as inserted) by S.I. 2006/1960 art. 9Sch. 29A para. 29 modified by SI 2006/207 reg. 4D (as inserted) by S.I. 2006/1960 art. 9Sch. 29A para. 31 modified by SI 2006/207 reg. 4D (as inserted) by S.I. 2006/1960 art. 9Sch. 29A para. 2(1)(b) and word omitted by 2008 c. 9 Sch. 29 para. 3(1)Sch. 29A para. 9(2) omitted by 2009 c. 10 s. 75(2)(e)Sch. 29A para. 22(2) repealed by 2007 c. 11 Sch. 20 para. 14(3)(b) Sch. 27 Pt. 3(2)Sch. 29A para. 4(2) substituted by 2007 c. 3 Sch. 1 para. 484Sch. 29A para. 22(1) words inserted by 2007 c. 11 Sch. 20 para. 14(3)(a)Sch. 29A para. 20(1)(b) words substituted by 2007 c. 11 Sch. 20 para. 14(2)Sch. 29A para. 24(1) words substituted by 2007 c. 11 Sch. 20 para. 14(4)Sch. 29A para. 25(2) words substituted by 2007 c. 11 Sch. 20 para. 14(5)Sch. 29A para. 17(3) words substituted by 2010 c. 4 Sch. 1 para. 431(2)Sch. 29A para. 21(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 431(3)(a)(i)Sch. 29A para. 21(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 431(3)(b)(i)Sch. 29A para. 21(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 431(3)(b)(ii)Sch. 29A para. 22(1) words substituted by 2010 c. 4 Sch. 1 para. 431(4)Sch. 29A para. 10(4) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(a)Sch. 29A para. 19(8) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(b)Sch. 29A para. 21(5) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(c)Sch. 29A para. 22(3) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(d)Sch. 29A para. 24(6) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(e)Commencement Orders yet to be applied to the Finance Act 2004:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2004/1934 art. 2 commences (2004 c. 12)S.I. 2004/1942 art. 2 commences (2004 c. 12)S.I. 2004/1945 art. 2 commences (2004 c. 12)S.I. 2004/2571 art. 2 commences (2004 c. 12)S.I. 2004/3104 art. 2 commences (2004 c. 12)S.I. 2004/3268 art. 2 commences (2004 c. 12)S.I. 2005/123 art. 2 commences (2004 c. 12)S.I. 2005/2356 art. 2 commences (2004 c. 12)S.I. 2006/201 art. 2 commences (2004 c. 12)S.I. 2010/409 art. 2 commences (2008 c. 9)Commencement Orders bringing legislation that affects this Act into force:S.I. 2007/3203 art. 2 3 commences (2006 c. 48)S.I. 2008/1935 art. 2(1) commences (2008 c. 9)S.I. 2008/3068 art. 2-5 commences (2008 c. 17)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2009/1604 art. 2 commences (2005 c. 4)S.I. 2010/862 art. 2 commences (2008 c. 17)S.I. 2010/2317 art. 2 3 commences (2010 c. 15)S.I. 2010/3019 art. 2 commences (2010 c. 13)S.I. 2012/628 art. 2-8 commences (2011 c. 20)321Exclusion of extended prescriptive period in ScotlandE+W+S+N.I.(1)Section 6(4)(a)(ii) of the Prescription and Limitation (Scotland) Act 1973 (c. 52) (extinction of obligations by prescriptive period: exclusion of period during which creditor induced by error to refrain from making claim) does not apply in relation to an obligation based on redress of unjustified enrichment arising from an error of law relating to a taxation matter under the care and management of the Commissioners of Inland Revenue.
(2)Subsection (1) has effect in relation to an obligation in respect of which no relevant claim has been made before 8th September 2003.
(3)In the case of a relevant claim made on or after that date and before the passing of this Act relating to an obligation that would have been extinguished if subsections (1) and (2) had been in force—
(a)proceedings on the claim (or so much of the proceedings as relates to such an obligation) shall be deemed to be discontinued on the passing of this Act, and
(b)any payment made by the Commissioners in or towards meeting their liability on the claim (or so much of it as so relates) may be recovered by them (with interest from the date of the payment).
(4)The provisions of this section apply in relation to any relevant claim for redress of unjustified enrichment arising from an error of law, whether expressed to be made on the ground of error or on some other ground.
(5)In this section “relevant claim” has the same meaning as in section 6 of the Prescription and Limitation (Scotland) Act 1973.