|
| |
|
(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 |
| |
| |
(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 |
| |
| |
(b) | after paragraph (db) insert— |
| |
“(dc) | section 313ZB (enquiry following disclosure of client |
| 20 |
| |
| |
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 |
| |
(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 |
| |
|
| |
|
| |
|
(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 |
| |
| |
(7) | After Schedule 2 to that Act (composite goods: supplementary provisions as to |
| |
excise duties and drawbacks) insert— |
| |
| 10 |
| |
Supplementary provisions relating to the detention of things as liable |
| |
| |
| |
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. |
| |
| |
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 |
| |
| |
| |
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 |
| |
| |
(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 |
| |
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). |
| |
|
| |
|
| |
|
(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 |
| |
| |
(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 |
| |
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 |
| |
| 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 |
| |
| 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) |
| |
| |
“(1) | This section applies where— |
| |
|
| |
|
| |
|
(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 |
| |
(3) | In subsection (3) (Commissioners’ power to bring condemnation |
| |
| |
(a) | for the words from the beginning to the first “they” substitute “The |
| |
| 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 |
| |
| |
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— |
| |
| |
13A (1) | A person who has a contractual obligation to make payments to |
| |
retailers in settlement of payment card transactions is a relevant |
| |
| 40 |
| |
“payment card” includes a credit card, a charge card and a debit |
| |
| |
|
| |
|
| |
|
“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 |
| |
| |
(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 |
| |
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- |
| |
| |
“(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 |
| |
| |
(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 |
| |
|
| |
|
| |
|
(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 |
| |
| |
(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 |
| |
(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 |
| |
| |
(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 |
| |
|
| |
|
| |
|
| |
(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 |
| |
(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 |
| |
| |
| |
(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. |
| |
| |
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. |
| |
| |
| |
| 25 |
| |
“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 |
| |
| |
“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 |
| |
| |
“OTA 1975” means the Oil Taxation Act 1975, |
| |
|
| |
|