SCHEDULE 25 continued
Contents page 510-11 520-11 530-11 540-11 550-11 560-11 570-11 580-11 590-11 600-11 610-11 Last page
Finance (No. 3) BillPage 390
(7)
Any enactment or rule of law relating to a corresponding UK claim is to
apply, with any necessary adaptations, in relation to the foreign claim.
(8)
The enactments applied by sub-paragraph (7) include in particular those
relating to the recovery of penalties and to the charging and recovery of
5interest on unpaid amounts.
The relevant UK authority
7 (1) “The relevant UK authority” is—
(a)
if the foreign claim relates to anything other than an agricultural
levy, the Commissioners;
(b)
10if the foreign claim relates to an agricultural levy and the steps are
ones to be taken in or in relation to England, the Commissioners
concurrently with the Secretary of State;
(c)
if the foreign claim relates to an agricultural levy and the steps are
ones to be taken in or in relation to Wales, the Commissioners
15concurrently with the Welsh Ministers;
(d)
if the foreign claim relates to an agricultural levy and the steps are
ones to be taken in or in relation to Northern Ireland, the
Commissioners concurrently with the Department of Agriculture
and Rural Development.
(2)
20A reference in this paragraph to claims relating to an agricultural levy
includes claims for penalties, fees, surcharges, interest or costs arising in
connection with an agricultural levy.
Corresponding UK claim
8
(1)
In relation to a foreign claim, “corresponding UK claim” means a claim in the
25United Kingdom of a kind that appears to the relevant UK authority to
correspond most closely to the kind of foreign claim to which the foreign
claim belongs.
(2)
But if the relevant UK authority concludes that there is nothing in the United
Kingdom of a kind that is similar to that kind of foreign claim,
30“corresponding UK claim” is taken to mean a claim for income tax charged
in an assessment and due and payable.
Application of relevant enactments
9
(1)
In relation to any kind of foreign claim, the relevant UK authority may by
regulations make provision as to the application, non-application or
35adaptation of any enactment or rule of law relating to corresponding UK
claims.
(2) Paragraph 6(7) is subject to any provision so made.
Power to make further provision
10
(1)
The Treasury may by regulations make provision about procedural or other
40supplementary matters for the purpose of giving effect to MARD and any
MARD-related instrument.
(2)
But provision may not be made for that purpose so far as it relates to any
excluded matters as defined in paragraph 2(3).
Finance (No. 3) BillPage 391
Contested claims
11
(1)
The taking or continuation of steps against a person under paragraph 6(3)
must be suspended if the person shows that relevant proceedings are
pending, or about to be instituted, before a court, tribunal or other
5competent body in the member State in question.
(2)
“Relevant proceedings” are proceedings relevant to the person’s liability on
the foreign claim.
(3)
Relevant proceedings are “pending” so long as an appeal may be brought
against any decision in the proceedings.
(4)
10Sub-paragraph (1) does not apply to steps that may be taken or continued
against the person by the application (by virtue of paragraphs 6(7) and 9) of
an enactment or rule of law that permits such steps to be taken or continued
in similar circumstances in the case of a corresponding UK claim.
(5)
Sub-paragraph (1) ceases to apply if the relevant proceedings are not
15prosecuted or instituted with reasonable speed.
Claims determined in taxpayer’s favour
12
(1)
Steps under paragraph 6(3) must not be taken or continued against a person
if a final decision on the foreign claim has been given in the person’s favour
by a court, tribunal or other competent body in the member State in
20question.
(2)
For this purpose, a final decision is one against which no appeal lies or
against which an appeal lies within a period that has expired without an
appeal having been brought.
(3)
If the person shows that such a decision has been given in respect of part of
25the foreign claim, steps under paragraph 6(3) must not be taken or continued
in relation to that part.
Liability to pay
13
In relation to any steps against a person under paragraph 6(3), no question
may be raised as to the person’s liability on the foreign claim except as
30mentioned in paragraph 12.
Presumption of validity
14
For the purposes of any steps under paragraph 6(3), a request made by an
applicant authority in another member State is taken to be duly made in
accordance with MARD unless the contrary is proved.
35Regulations
15 (1) Regulations under this Schedule are to be made by statutory instrument.
(2)
A statutory instrument containing regulations under this Schedule is subject
to annulment in pursuance of a resolution of the House of Commons.
Finance (No. 3) BillPage 392
Interpretation
16 In this Schedule—
-
“agricultural levy” has the meaning given by section 6 of the European
Communities Act 1972; -
5“applicant authority” has the same meaning as in MARD;
-
“the Commissioners” means the Commissioners for Her Majesty’s
Revenue and Customs; -
“enactment” includes—
(a)an Act of the Scottish Parliament,
(b)10a Measure or Act of the National Assembly for Wales, and
(c)any Northern Ireland legislation as defined by section 24(5)
of the Interpretation Act 1978; -
“HMRC” means Her Majesty’s Revenue and Customs;
-
“MARD-related instrument” means any EU instrument (including one
15made after the passing of this Act) that lays down detailed rules for
implementing MARD; -
“public authority” means a person with functions of a public nature;
-
“requested authority” has the same meaning as in MARD.
Consequential amendments etc
17
(1)
20Section 134 of and Schedule 39 to FA 2002 (which concern Council Directive
2008/55/EC) are repealed with effect from 1 January 2012.
(2)
Any outstanding request for assistance made in accordance with Council
Directive 2008/55/EC before that date is to be treated on and after that date
for the purposes of this Schedule as if it had been made in accordance with
25MARD.
(3)
Despite sub-paragraph (1), section 134 of and Schedule 39 to FA 2002 are to
continue in force on and after that date so far as they relate to excluded
matters as defined in paragraph 2(3) of this Schedule.
18
(1)
Section 322 of FA 2004 (mutual assistance: customs union with the
30Principality of Andorra) is amended as follows.
(2)
In subsection (2), in the definition of “the Mutual Assistance Recovery
Directive”, after “as” insert “MARD has”.
(3)
In that subsection, for the definition of “the UK mutual assistance
provisions” substitute—
-
35““the UK mutual assistance provisions” means the provisions of
section 87 of the Finance Act 2011 (mutual assistance for
recovery of taxes etc) and Schedule 25 to that Act.”
(4) For subsection (3) substitute—
“(3)
In the UK mutual assistance provisions as they have effect in
40accordance with subsection (1)—
(a)
references (except for the one in paragraph 1 of Schedule 25)
to MARD are to be read as references to the EC-Andorra
Mutual Assistance Recovery Decision,
(b)
references to another member State are to be read as
45references to the Principality of Andorra,
Finance (No. 3) BillPage 393
(c)
references to an applicant authority of another member State
are to be read as references to the competent authority of the
Principality of Andorra,
(d)
references to a MARD-related instrument are to be
5disregarded, and
(e)
paragraph 10 of Schedule 25 (power to make further
provision) is to be treated as omitted.”
(5)
In subsection (4), for “section 134(6) of the Finance Act 2002 and paragraph
3 of Schedule 39” substitute “section 87(2) of the Finance Act 2011 and
10paragraph 9 of Schedule 25”.
(6) The amendments made by this paragraph have effect from 1 January 2012.
(7)
Any regulations made by virtue of subsection (4) of section 322 of FA 2004
and in force immediately before 1 January 2012 are to have effect on and
after that date as if made by virtue of that subsection as amended by sub-
15paragraph (5).
Application
19
This Schedule has effect in relation to the recovery of sums becoming due at
any time, whether before or after this Act is passed.
Section 91
SCHEDULE 26 20Redundant reliefs
Part 1 Income tax and corporation tax
Transitional relief for charities etc on abolition of payment of tax credits on distributions
1
(1)
Section 35 of, and Schedule 5 to, F(No.2)A 1997 (transitional relief for
25charities etc and limitations on entitlement to the relief) are repealed.
(2) Accordingly—
(a) in section 231B of ICTA, in subsection (4)—
(i) after paragraph (b) insert “and”, and
(ii) omit paragraph (d) (and the “and” before it), and
(b) 30the following provisions are repealed—
(i) in ITA 2007, paragraph 379 of Schedule 1;
(ii) in FA 2010, paragraph 14 of Schedule 6.
Gifts of money for relief in poor countries (“Millennium Gift Aid”)
2
(1)
Section 48 of FA 1998 (gifts of money for relief in poor countries etc) is
35repealed.
(2) Accordingly, the following provisions are repealed—
(a) in FA 1999, sections 56 and 57;
(b) in FA 2000, section 42;
Finance (No. 3) BillPage 394
(c) in ITA 2007, paragraph 98 of Schedule 2.
Supplement payable in connection with payroll deduction scheme
3
(1)
Section 38 of FA 2000 (supplement payable in connection with payroll
deduction scheme) is repealed.
(2) 5Accordingly, the following provisions are repealed—
(a) in ITEPA 2003, paragraph 243 of Schedule 6;
(b) in FA 2003, section 146;
(c) in ITA 2007, paragraph 390 of Schedule 1.
National Savings Bank ordinary account interest
4
10Section 691 of ITTOIA 2005 (National Savings Bank ordinary account
interest) is repealed.
Part 2 Stamp duty
Exemptions from stamp duty
5
15Section 45 of FA 1944 (exemption of certain assignments by seamen from
stamp duty) is repealed.
6 Section 31 of FA 1953 (instruments relating to National Savings) is repealed.
7
(1)
In Schedule 13 to FA 1999 (stamp duty: instruments chargeable and rates of
duty), paragraph 24(b) is repealed (instruments for sale etc of ship or vessel
20etc).
(2) Accordingly, in that Act—
(a)
in section 123(3), in the entry for paragraph 24 of Schedule 13, omit
“, (b)”, and
(b)
in Part V(6) of Schedule 20, in paragraph (d) of the entry for Schedule
2513, omit “, (b)”.