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| | | (4) | A person who is not registered under this section and has not given |
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| | | notice under this subsection shall, if he becomes liable to be |
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| | | registered under this section at any time, give written notice of that |
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| | | fact to the Commissioners not later than the end of the prescribed |
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| | | period beginning with that time. |
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| | | (5) | Notice under subsection (4) above shall be in such form, be given |
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| | | in such manner and contain such information as the Commissioners |
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| | | |
| | | 7 | In section 34 (fiscal representatives) in subsection (5)— |
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| | | (a) | in paragraph (a) after “33A” insert “or 33B”. |
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| | | 8 | After section 41B insert— |
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| | | “41C | Wales long haul rates of duty: disclosure of information. |
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| | | (1) | An officer of Revenue and Customs may disclose to the Secretary |
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| | | of State, the Treasury or the Department of Finance in Wales any |
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| | | information for purposes connected with the setting of rates of duty |
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| | | under section 30B above, including (in particular) to enable the |
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| | | setting of rates under that section to be taken into account |
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| | | (payments by Secretary of State into Consolidated Fund of Wales). |
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| | | (2) | Information disclosed under subsection (1) above may not be |
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| | | further disclosed without the consent of the Commissioners (which |
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| | | may be general or specific). |
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| | | (3) | In section 19 of the Commissioners for Revenue and Customs Act |
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| | | 2005 (wrongful disclosure) references to section 18(1) of that Act |
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| | | are to be read as including a reference to subsection (2) above.” |
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| | | 9 | In section 44 of CRCA 2005 (payment into Consolidated Fund) after |
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| | | subsection (2)(cb) insert— |
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| | | “(cc) | sums required by section 30A(15) of the |
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| | | Finance Act 1994 (air passenger duty: Wales |
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| | | long haul rates of duty) to be paid into the |
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| | | Consolidated Fund of Wales,”. |
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| | | 10 | In column 2 of the Table in paragraph 1 of Schedule 41 to FA 2008 (penalties |
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| | | for failure to notify), in the entry relating to air passenger duty, after “33A(4) |
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| | | |
| | | 11 | The amendments made by this Part of the Schedule have effect in relation to |
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| | | the carriage of passengers beginning on or after 1 April 2013. |
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| | | 12 | The rate of duty in force under this Schedule shall not be greater than the rate |
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| | | which would be in force if the Schedule had not been enacted.’. |
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| | | Clause 183 Agreed to on division. |
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