Finance Bill

Session 2013 - 14
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Other Bills before Parliament

Finance Bill

Finance Bill
Part 6 — Other provisions
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“HMRC” means Her Majesty’s Revenue and Customs;
“specified” means specified in regulations under this section.
(5)
The power conferred by this section is without prejudice to any other powers
conferred by or under any enactment.
(6)
The power of the Treasury to make regulations under this section is exercisable
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by statutory instrument.
(7)
Any statutory instrument containing regulations under this section is subject
to annulment in pursuance of a resolution of the House of Commons.
Disclosure
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Disclosure of tax avoidance schemes
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(1)
Part 7 of FA 2004 (disclosure of tax avoidance schemes) is amended in
accordance with subsections (2) and (3).
(2)
After section 312A insert—
“312B
Duty of client to provide information to promoter
(1)
This section applies where a person who is a promoter in relation to
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notifiable arrangements has provided a person (“the client”) with the
information prescribed under section 312(2) (duty of promoter to notify
client of reference number).
(2)
The client must, within the prescribed period, provide the promoter
with prescribed information relating to the client.
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(3)
The duty under subsection (2) is subject to any exceptions that may be
prescribed.”
(3)
After section 313ZA insert—
“313ZB
Enquiry following disclosure of client details
(1)
This section applies where—
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(a)
a person who is a promoter in relation to notifiable
arrangements has provided HMRC with information in relation
to a person (“the client”) under section 313ZA(3) (duty to
provide client details), and
(b)
HMRC suspect that a person other than the client is or is likely
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to be a party to the arrangements.
(2)
HMRC may by written notice require the promoter to provide
prescribed information in relation to any person other than the client
who the promoter might reasonably be expected to know is or is likely
to be a party to the arrangements.
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(3)
The promoter must comply with a requirement under or by virtue of
subsection (2) within—
(a)
the prescribed period, or
(b)
such longer period as HMRC may direct.”
(4)
In section 98C(2) of TMA 1970 (notification under Part 7 of FA 2004)—
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(a)
after paragraph (da) insert—
“(daa)
section 312B (duty of client to provide information to
promoter),”, and
(b)
after paragraph (db) insert—
“(dc)
section 313ZB (enquiry following disclosure of client
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details),”.
Powers
221
Powers under Proceeds of Crime Act 2002
Schedule 46 makes provision for, and in connection with, conferring powers
under Chapter 3 of Part 5 and Chapters 2 and 3 of Part 8 of the Proceeds of
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Crime Act 2002 on officers of Revenue and Customs.
222
Definition of “goods” for certain customs purposes
In section 1(1) of CEMA 1979 (interpretation), in the definition of “goods”, for
“baggage” substitute “containers”.
223
Power to detain goods
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(1)
Section 139 of CEMA 1979 (provisions as to detention, seizure and
condemnation of goods etc) is amended as follows.
(2)
After subsection (1) insert—
“(1A)
A person mentioned in subsection (1) who reasonably suspects that any
thing may be liable to forfeiture under the customs and excise Acts may
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detain that thing.
(1B)
References in this section and Schedule 2A to a thing detained as liable
to forfeiture under the customs and excise Acts include a thing
detained under subsection (1A).”
(3)
In subsection (2), for the words from “either” to the end substitute “deliver that
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thing to an officer”.
(4)
In subsection (4), for “the Commissioners at the nearest office of customs and
excise” substitute “an officer”.
(5)
In subsection (5), for “Schedule 3” substitute “Schedules 2A and 3”.
(6)
After that subsection insert—
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“(5A)
Schedule 2A contains supplementary provisions relating to the
detention of things as liable to forfeiture under the customs and excise
Acts.”
(7)
After Schedule 2 to that Act (composite goods: supplementary provisions as to

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excise duties and drawbacks) insert—
“Schedule 2A
Section 139(5A)

Supplementary provisions relating to the detention of things as liable
to forfeiture
Interpretation
5
1
In this Schedule, references (however expressed) to a thing being
detained are references to a thing being detained as liable to
forfeiture under the customs and excise Acts.
Period of detention
2     (1)
This paragraph applies where a thing is detained.
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      (2)
The thing may be detained for 30 days beginning with the day on
which the thing is first detained.
      (3)
The thing is deemed to be seized as liable to forfeiture under the
customs and excise Acts if its detention ceases to be authorised under
this paragraph.
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Notice of detention
3     (1)
The Commissioners must take reasonable steps to give written notice
of the detention of any thing, and of the grounds for the detention, to
any person who to their knowledge was, at the time of the detention,
the owner or one of the owners of the thing.
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      (2)
But notice need not be given under sub-paragraph (1) if the detention
occurred in the presence of—
(a)
the person whose offence or suspected offence occasioned the
detention,
(b)
the owner or any of the owners of the thing detained or any
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servant or agent of such an owner, or
(c)
in the case of any thing detained on a ship or aircraft, the
master or commander.
Unauthorised removal or disposal: penalties etc
4     (1)
This paragraph applies where a thing is detained and, with the
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agreement of a person within sub-paragraph (2) (“the responsible
person”), the thing remains at the place where it is first detained
(rather than being removed and detained elsewhere).
      (2)
A person is within this sub-paragraph if the person is—
(a)
the owner or any of the owners of the thing at the time it was
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detained or any servant or agent of such an owner, or
(b)
a person whom the person who detains the thing reasonably
believes to be a person within paragraph (a).
      (3)
If the responsible person fails to prevent the unauthorised removal
or disposal of the thing from the place where it is detained, that
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failure attracts a penalty under section 9 of the Finance Act 1994 (civil
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      (4)
The removal or disposal of the thing is unauthorised unless it is done
with the permission of a proper officer of Revenue and Customs.
      (5)
Where any duty of excise is payable in respect of the thing—
(a)
the penalty is to be calculated by reference to the amount of
that duty (whether it has been paid or not), and
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(b)
section 9 of the Finance Act 1994 has effect as if in subsection
(2)(a) the words “5 per cent of” were omitted.
      (6)
If no duty of excise is payable in respect of the thing, that section has
effect as if the penalty provided for by subsection (2)(b) of that
section were whichever is the greater of—
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(a)
the value of the thing at the time it was first detained, or
(b)
£250.
5     (1)
This paragraph applies where—
(a)
a thing is detained at a revenue trader’s premises,
(b)
the thing is liable to forfeiture under the customs and excise
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Acts, and
(c)
without the permission of a proper officer of Revenue and
Customs, the thing is removed from the trader’s premises, or
otherwise disposed of, by any person.
      (2)
The Commissioners may seize, as liable to forfeiture under the
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customs and excise Acts, goods of equivalent value to the thing, from
the revenue trader’s stock.
      (3)
For the purposes of this paragraph, a revenue trader’s premises
include any premises used to hold or store anything for the purposes
of the revenue trader’s trade, regardless of who owns or occupies the
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premises.”
(8)
The amendments made by this section have effect in relation to things detained
on or after the day on which this Act is passed.
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Penalty instead of forfeiture of larger ships
(1)
Section 143 of CEMA 1979 (penalty in lieu of forfeiture of larger ship where
30
responsible officer is implicated in offence) is amended as follows.
(2)
For subsection (1) (Commissioners’ power to impose fine up to £50)
substitute—
“(1)
This section applies where—
(a)
any ship of 250 or more tons register would, but for section 142,
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be liable to forfeiture for, or in connection with, any offence
under the customs and excise Acts, and
(b)
in the opinion of the Commissioners, a responsible officer of the
ship is implicated either by the officer’s own act, or by neglect,
in that offence.”
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(3)
In subsection (3) (Commissioners’ power to bring condemnation
proceedings)—
(a)
for the words from the beginning to the first “they” substitute “The
Commissioners”, and
(b)
for “£500” substitute “£10,000”.
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(4)
In subsection (4) (power to detain ship pending payment of deposit against fine
or condemnation proceedings)—
(a)
for the words from the beginning to “section, the” substitute “The”,
(b)
for “£50 or, as the case may be, £500” substitute “£10,000”, and
(c)
omit “their final decision or, as the case may be,”.
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(5)
In paragraph (a) of subsection (6) (definition of “responsible officer)—
(a)
after “means” insert “a person who is, or is acting as,”,
(b)
for “or an engineer” substitute “, an engineer or the bosun”, and
(c)
omit the words from “and, in the case of a ship manned” to the end.
(6)
After that subsection insert—
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“(7)
If the Treasury consider that there has been a change in the value of
money since the Finance Act 2013 was passed or, as the case may be,
since the last occasion when the power conferred by this subsection
was exercised, they may by order substitute for the sum for the time
being specified in subsections (3) and (4) such other sum as appears to
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them to be justified by the change.
(8)
An order under subsection (7) may not vary the penalty for any
conduct occurring before the coming into force of the order.
(9)
An order under subsection (7) must be made by statutory instrument.
(10)
A statutory instrument containing an order under subsection (7) is
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subject to annulment in pursuance of a resolution of either House of
Parliament.”
225
Data-gathering from merchant acquirers etc
(1)
In Part 2 of Schedule 23 to FA 2011 (data-gathering powers: relevant data-
holders), after paragraph 13 insert—
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“Merchant acquirers etc
13A   (1)
A person who has a contractual obligation to make payments to
retailers in settlement of payment card transactions is a relevant
data-holder.
      (2)
In this paragraph—
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“payment card” includes a credit card, a charge card and a debit
card;
“payment card transaction” means any transaction in which a
payment card is accepted as payment;
“retailer” means a person who accepts a payment card as
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payment for any transaction.
      (3)
In this paragraph any reference to a payment card being accepted as
payment includes a reference to any account number or other
indicators associated with a payment card being accepted as
payment.”
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(2)
This section applies in relation to relevant data with a bearing on any period
(whether before, on or after the day on which this Act is passed).