Source: http://www.legislation.gov.uk/ukpga/2014/26/schedule/21
Timestamp: 2018-01-19 21:18:45
Document Index: 269051087

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

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Sch. 21 para. 1 coming into force by S.I. 2015/812 art. 2
Sch. 21 para. 2 coming into force by S.I. 2015/812 art. 2
Sch. 21 para. 4 coming into force by S.I. 2015/812 art. 2
Sch. 21 para. 5 coming into force by S.I. 2015/812 art. 2
Sch. 21 para. 6 coming into force by S.I. 2015/812 art. 2
Sch. 21 para. 7 coming into force by S.I. 2015/812 art. 2
Sch. 21 para. 8 coming into force by S.I. 2015/812 art. 2
Sch. 21 para. 9 coming into force by S.I. 2015/812 art. 2
s. 2(8)(aa) inserted by 2015 c. 11 s. 3(3)
s. 199(c)(iv) and word inserted by 2015 c. 11 Sch. 18 para. 2
s. 200(ca) inserted by 2016 c. 24 s. 104(4)
s. 203(ea) inserted by 2016 c. 24 s. 104(5)
s. 212(4)(d) and word inserted by 2016 c. 24 Sch. 18 para. 60(b)
s. 212(4)(e) and word inserted by 2016 c. 24 s. 158(11)(b)
s. 219(4)(d)(e) inserted by 2016 c. 24 s. 157(19)
s. 219(8) inserted by 2016 c. 24 s. 157(20)
s. 220(2)(d) and word inserted by 2015 c. 11 Sch. 18 para. 3(2)(b)
s. 220(4A)(4B) inserted by 2015 c. 11 Sch. 18 para. 3(3)
s. 221(2)(d) and word inserted by 2015 c. 11 Sch. 18 para. 4(2)(b)
s. 222(2)(c) and word inserted by 2015 c. 11 Sch. 18 para. 5(2)
s. 222(4)(b)(iii) and word inserted by 2015 c. 11 Sch. 18 para. 5(3)(c)
s. 222(4)(c) inserted by 2015 c. 11 Sch. 18 para. 5(3)(c)
s. 225A and cross-heading inserted by 2015 c. 11 Sch. 18 para. 7
s. 227(2)(d) and word inserted by 2015 c. 11 Sch. 18 para. 8(2)
s. 227(7)(c) and word inserted by 2015 c. 11 Sch. 18 para. 8(5)
s. 227(12A) inserted by 2015 c. 11 Sch. 18 para. 8(6)
s. 227(14)-(16) inserted by 2015 c. 11 Sch. 18 para. 8(7)
s. 227A and cross-heading inserted by 2015 c. 11 Sch. 18 para. 9
s. 237(1A) inserted by 2015 c. 11 Sch. 19 para. 2(2)
s. 237(7A) inserted by 2015 c. 11 Sch. 19 para. 2(6)
s. 237(10) inserted by 2015 c. 11 Sch. 19 para. 2(8)
s. 237A-237D inserted by 2016 c. 24 s. 160(2)
s. 237A modified by 2016 c. 24 s. 160(20)(21)
s. 237A modified by 2016 c. 24 s. 160(22)
s. 241(5) inserted by 2016 c. 24 s. 160(6)
s. 241A 241B and cross-heading inserted by 2016 c. 24 s. 160(3)
s. 241A modified by 2016 c. 24 s. 160(20)(21)
s. 242(6)(7) inserted by 2016 c. 24 s. 160(4)
s. 253(6)(da) inserted by 2016 c. 24 s. 104(7)
s. 281A inserted by 2016 c. 24 s. 160(7)
s. 282(3)(ba) inserted by 2016 c. 24 s. 160(8)
s. 287(5A)(5B) words inserted by 2016 c. 24 s. 157(25)
Sch. 32 para. 4(1)(d) and word inserted by 2015 c. 11 Sch. 18 para. 10(2)(b)
Sch. 32 para. 4(4A)(4B) inserted by 2015 c. 11 Sch. 18 para. 10(2)(c)
Sch. 32 para. 5(2)(c) and word inserted by 2015 c. 11 Sch. 18 para. 10(3)(a)
Sch. 32 para. 5(4)(b)(iii) and word inserted by 2015 c. 11 Sch. 18 para. 10(3)(d)
Sch. 32 para. 5(4)(c) and word inserted by 2015 c. 11 Sch. 18 para. 10(3)(e)
Sch. 32 para. 6A inserted by 2015 c. 11 Sch. 18 para. 10(5)
Sch. 32 para. 8(2)(c) and word inserted by 2015 c. 11 Sch. 18 para. 10(6)(b)
Sch. 32 para. 8(2)(za) inserted by 2015 c. 11 Sch. 18 para. 10(6)(a)
Sch. 32 para. 3(5)(d)(e) inserted by 2016 c. 24 s. 157(27)
Sch. 32 para. 3(7) inserted by 2016 c. 24 s. 157(28)
Sch. 34 para. 14(2)(c)(d) inserted by 2015 c. 11 Sch. 19 para. 8
Sch. 34 Pt. 2 para. 13B-13D and cross-heading substituted by 2017 c. 10 s. 24(2)
Sch. 34 Pt. 2 para. 13A(6)-(12) substituted for Sch. 34 Pt. 2 para. 13A(6)-(8) by 2017 c. 10 s. 24(1)
Sch. 34 para. 13A-13D and cross-heading substituted for Sch. 34 para. 13 by 2015 c. 11 Sch. 19 para. 4(3)
Sch. 34 para. 5(2)-(6) substituted for Sch. 34 para. 5(2) by 2015 c. 11 Sch. 19 para. 6
Sch. 34A inserted by 2016 c. 24 s. 160(5)
Sch. 34A Pt. 4 para. 20-22 and cross-heading substituted by 2017 c. 10 s. 24(3)
Sch. 34A Pt. 4 para. 23(1) words substituted by 2017 c. 10 s. 24(4)(a)
Sch. 34A Pt. 4 para. 23(2) words substituted by 2017 c. 10 s. 24(4)(b)
Sch. 36 para. 4A and cross-heading inserted by 2016 c. 24 s. 160(11)
Sch. 36 para. 7A and cross-heading inserted by 2016 c. 24 s. 160(14)
Sch. 36 para. 10(3)(za) inserted by 2016 c. 24 s. 160(15)(b)
Sch. 36 para. 10(4)(za) inserted by 2016 c. 24 s. 160(15)(c)
Sch. 36 para. 10(5A) inserted by 2016 c. 24 s. 160(15)(d)
Sch. 36 para. 10(11A) inserted by 2016 c. 24 s. 160(16)
SCHEDULE 21E+W+S+N.I.Goods shipped or carried as stores on ships or aircraft
Meaning of “stores”E+W+S+N.I.
1(1)Section 1 of CEMA 1979 (interpretation) is amended as follows.E+W+S+N.I.
(2)In subsection (4)(a)(i), for “relevant journey” substitute “ journey made by the ship or aircraft ”.
Surplus storesE+W+S+N.I.
2In section 39 of CEMA 1979 (entry of surplus stores), for subsection (1) substitute—E+W+S+N.I.
Power to make regulations about storesE+W+S+N.I.
3In CEMA 1979, after section 60 insert—E+W+S+N.I.
4(1)Section 61 of CEMA 1979 (provisions as to stores) is amended as follows.E+W+S+N.I.
(3)In subsection (5), for the words from “for use on a voyage” to “duty” substitute “ without payment of duty ”.
(6)The heading of section 61 becomes “ Supplementary provision relating to stores ”.
5In consequence of the provision made by paragraph 4, in section 103 of F(No.2)A 1987 (consumption in port of goods transhipped for use as stores etc), omit subsections (1), (2) and (4) to (7).E+W+S+N.I.
Penalties and enforcementE+W+S+N.I.
6In CEMA 1979, after section 60A (inserted by paragraph 3 above) insert—E+W+S+N.I.
(2)The person's failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) (but see subsection (4)).
7In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 20 insert—E+W+S+N.I.
8In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after item 11G insert—E+W+S+N.I.
Review and appealE+W+S+N.I.
9In paragraph 2 of Schedule 5 to FA 1994 (decisions under CEMA 1979 subject to review and appeal), after sub-paragraph (3) insert—E+W+S+N.I.
10(1)Any power to make regulations conferred by virtue of this Schedule comes into force on the day on which this Act is passed.E+W+S+N.I.
(2)So far as not already brought into force by virtue of sub-paragraph (1), the amendments made by this Schedule come into force in accordance with provision contained in an order made by statutory instrument by the Commissioners for Her Majesty's Revenue and Customs.
11(1)Schedule 55 to FA 2009 (including the amendments of that Schedule made by Schedule 10 to F(No.3)A 2010) is taken to have come into force for the purposes of section 60A of CEMA 1979 on the date on which paragraph 7 of this Schedule comes into force.E+W+S+N.I.