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Finance Bill
Part 6 — Other provisions

131

 

(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

5

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.

10

(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)—

15

(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

20

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

25

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

30

(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

35

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

40

thing to an officer”.

 
 

Finance Bill
Part 6 — Other provisions

132

 

(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—

“(5A)   

Schedule 2A contains supplementary provisions relating to the

5

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

excise duties and drawbacks) insert—

“Schedule 2A

10

Section 139(5A)

 

Supplementary provisions relating to the detention of things as liable

to forfeiture

Interpretation

1          

In this Schedule, references (however expressed) to a thing being

detained are references to a thing being detained as liable to

15

forfeiture under the customs and excise Acts.

Period of detention

2     (1)  

This paragraph applies where a thing is detained.

      (2)  

The thing may be detained for 30 days beginning with the day on

which the thing is first detained.

20

      (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.

Notice of detention

3     (1)  

The Commissioners must take reasonable steps to give written notice

25

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.

      (2)  

But notice need not be given under sub-paragraph (1) if the detention

occurred in the presence of—

30

(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

servant or agent of such an owner, or

(c)   

in the case of any thing detained on a ship or aircraft, the

35

master or commander.

Unauthorised removal or disposal: penalties etc

4     (1)  

This paragraph applies where a thing is detained and, with the

agreement of a person within sub-paragraph (2) (“the responsible

person”), the thing remains at the place where it is first detained

40

(rather than being removed and detained elsewhere).

 
 

Finance Bill
Part 6 — Other provisions

133

 

      (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

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).

5

      (3)  

If the responsible person fails to prevent the unauthorised removal

or disposal of the thing from the place where it is detained, that

failure attracts a penalty under section 9 of the Finance Act 1994 (civil

penalties).

      (4)  

The removal or disposal of the thing is unauthorised unless it is done

10

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

(b)   

section 9 of the Finance Act 1994 has effect as if in subsection

15

(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—

(a)   

the value of the thing at the time it was first detained, or

20

(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

Acts, and

25

(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

customs and excise Acts, goods of equivalent value to the thing, from

30

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

premises.”

35

(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.

224     

Penalty instead of forfeiture of larger ships

(1)   

Section 143 of CEMA 1979 (penalty in lieu of forfeiture of larger ship where

responsible officer is implicated in offence) is amended as follows.

40

(2)   

For subsection (1) (Commissioners’ power to impose fine up to £50)

substitute—

“(1)   

This section applies where—

 
 

Finance Bill
Part 6 — Other provisions

134

 

(a)   

any ship of 250 or more tons register would, but for section 142,

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,

5

in that offence.”

(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

10

(b)   

for “£500” substitute “£10,000”.

(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

15

(c)   

omit “their final decision or, as the case may be,”.

(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.

20

(6)   

After that subsection insert—

“(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

25

being specified in subsections (3) and (4) such other sum as appears to

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.

30

(10)   

A statutory instrument containing an order under subsection (7) is

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-

35

holders), after paragraph 13 insert—

“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.

40

      (2)  

In this paragraph—

“payment card” includes a credit card, a charge card and a debit

card;

 
 

Finance Bill
Part 6 — Other provisions

135

 

“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

payment for any transaction.

      (3)  

In this paragraph any reference to a payment card being accepted as

5

payment includes a reference to any account number or other

indicators associated with a payment card being accepted as

payment.”

(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).

10

Payment

226     

Corporation tax: deferral of payment of exit charge

Schedule 47 contains provision for, and in connection with, deferring the

payment by a company of certain corporation tax in circumstances where

income, profits or gains arise by virtue of section 25, 185 or 187(4) of TCGA

15

1992 or section 162, 333, 334, 609, 610, 859 or 862 of CTA 2009.

227     

Penalties: late filing, late payment and errors

Schedule 48 contains provision for, and in connection with, penalties for late

filing, late payment and errors.

228     

Overpayment relief: generally prevailing practice exclusion and EU law

20

(1)   

In Schedule 1AB to TMA 1970 (recovery of overpaid tax etc), in paragraph 2

(cases in which Commissioners not liable to give effect to claim), after sub-

paragraph (9) insert—

   “(9A)  

Cases G and H do not apply where the amount paid, or liable to be

paid, is tax which has been charged contrary to EU law.

25

     (9B)  

For the purposes of sub-paragraph (9A), an amount of tax is charged

contrary to EU law if, in the circumstances in question, the charge to

tax is contrary to—

(a)   

the provisions relating to the free movement of goods,

persons, services and capital in Titles II and IV of Part 3 of the

30

Treaty on the Functioning of the European Union, or

(b)   

the provisions of any subsequent treaty replacing the

provisions mentioned in paragraph (a).”

(2)   

In Schedule 2 to OTA 1975 (management and collection of petroleum revenue

tax), in paragraph 13B (claim for relief for overpaid tax etc: cases in which

35

HMRC not liable to give effect to a claim), after sub-paragraph (8) insert—

    “(9)  

Case G does not apply where the amount paid, or liable to be paid, is

tax which has been charged contrary to EU law.

     (10)  

For the purposes of sub-paragraph (9), an amount of tax is charged

contrary to EU law if, in the circumstances in question, the charge to

40

tax is contrary to—

 
 

Finance Bill
Part 6 — Other provisions

136

 

(a)   

the provisions relating to the free movement of goods,

persons, services and capital in Titles II and IV of Part 3 of the

Treaty on the Functioning of the European Union, or

(b)   

the provisions of any subsequent treaty replacing the

provisions mentioned in paragraph (a).”

5

(3)   

In Part 6 of Schedule 18 to FA 1998 (overpaid tax, excessive assessments or

repayments etc), in paragraph 51A (cases in which Commissioners not liable to

give effect to a claim), after sub-paragraph (8) insert—

    “(9)  

Case G does not apply where the amount paid, or liable to be paid, is

tax which has been charged contrary to EU law.

10

     (10)  

For the purposes of sub-paragraph (9), an amount of tax is charged

contrary to EU law if, in the circumstances in question, the charge to

tax is contrary to—

(a)   

the provisions relating to the free movement of goods,

persons, services and capital in Titles II and IV of Part 3 of the

15

Treaty on the Functioning of the European Union, or

(b)   

the provisions of any subsequent treaty replacing the

provisions mentioned in paragraph (a).”

(4)   

In Part 6 of Schedule 10 to FA 2003 (relief in case of overpaid tax or excessive

assessment), in paragraph 34A (cases in which Commissioners not liable to

20

give effect to a claim), after sub-paragraph (8) insert—

    “(9)  

Case G does not apply where the amount paid, or liable to be paid, is

tax which has been charged contrary to EU law.

     (10)  

For the purposes of sub-paragraph (9), an amount of tax is charged

contrary to EU law if, in the circumstances in question, the charge to

25

tax is contrary to—

(a)   

the provisions relating to the free movement of goods,

persons, services and capital in Titles II and IV of Part 3 of the

Treaty on the Functioning of the European Union, or

(b)   

the provisions of any subsequent treaty replacing the

30

provisions mentioned in paragraph (a).”

(5)   

The amendments made by this section have effect in relation to any claim (in

respect of overpaid tax, excessive assessment etc) made after the end of the six

month period beginning with the day on which this Act is passed.

229     

Overpayment relief: time limit for claims

35

(1)   

In Schedule 1AB to TMA 1970 (recovery of overpaid tax etc), in paragraph 3

(making a claim), in sub-paragraph (3) after “the relevant tax year is” insert “—

(a)   

where the amount liable to be paid is excessive by reason of

a mistake in a return or returns under section 8, 8A or 12AA,

the tax year to which the return (or, if more than one, the first

40

return) relates, and

(b)   

otherwise,”.

(2)   

In Schedule 2 to OTA 1975, in paragraph 13C (claim for relief for overpaid tax

etc: making a claim), in sub-paragraph (3) after “the relevant chargeable period

 
 

Finance Bill
Part 7 — Final provisions

137

 

is” insert “—

(a)   

where the amount liable to be paid is excessive by reason of

a mistake in a return or returns under paragraph 2 or 5, the

chargeable period to which the return (or, if more than one,

the first return) relates, and

5

(b)   

otherwise,”.

(3)   

In Part 6 of Schedule 18 to FA 1998 (overpaid tax, excessive assessments or

repayments, etc), in paragraph 51B (making a claim), in sub-paragraph (3),

after “the relevant accounting period is” insert “—

(a)   

where the amount liable to be paid is excessive by reason of

10

a mistake in a company tax return or returns, the accounting

period to which the return (or, if more than one, the first

return) relates, and

(b)   

otherwise,”.

(4)   

The amendments made by this section have effect in relation to any claim (in

15

respect of overpaid tax, excessive assessment etc) made after the end of the six

month period beginning with the day on which this Act is passed.

Administration

230     

Self assessment: withdrawal of notice to file etc

Schedule 49 contains provision for, and in connection with, withdrawing a

20

notice under section 8, 8A or 12AA of TMA 1970 and cancelling liability to a

penalty under Schedule 55 to FA 2009.

Part 7

Final provisions

231     

Interpretation

25

(1)   

In this Act—

“ALDA 1979” means the Alcoholic Liquor Duties Act 1979,

“BGDA 1981” means the Betting and Gaming Duties Act 1981,

“CAA 2001” means the Capital Allowances Act 2001,

“CEMA 1979” means the Customs and Excise Management Act 1979,

30

“CRCA 2005” means the Commissioners for Revenue and Customs Act

2005,

“CTA 2009” means the Corporation Tax Act 2009,

“CTA 2010” means the Corporation Tax Act 2010,

“F(No.3)A 2010” means the Finance (No. 3) Act 2010,

35

“HODA 1979” means the Hydrocarbon Oil Duties Act 1979,

“ICTA” means the Income and Corporation Taxes Act 1988,

“IHTA 1984” means the Inheritance Tax Act 1984,

“ITA 2007” means the Income Tax Act 2007,

“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003,

40

“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act

2005,

“OTA 1975” means the Oil Taxation Act 1975,

 
 

 
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