|
| |
| |
31 Time limits for demands for penalties | |
(1) A demand notice may not be given— | |
(a) in the case of a penalty under section 25, more than 20 years after the | |
conduct giving rise to the liability to the penalty ceased, or | |
(b) in the case of a penalty under section 26, more than 3 years after the | 5 |
conduct giving rise to the liability to the penalty ceased. | |
(2) A demand notice may not be given more than 2 years after there has come to | |
the knowledge of the Commissioners evidence of facts sufficient in the opinion | |
of the Commissioners to justify the giving of the demand notice. | |
(3) A demand notice— | 10 |
(a) may be given in respect of a penalty to which a person was liable under | |
section 25 or 26 immediately before his death, but | |
(b) in the case of a penalty to which the deceased was so liable under | |
section 25, may not be given more than 3 years after his death. | |
32 No prosecution after demand notice for penalty under section 26 | 15 |
Where a demand notice is given demanding payment of an amount due by | |
way of penalty under section 26 in respect of any conduct of a person, no | |
proceedings may be brought against that person for any offence constituted by | |
that conduct (whether or not the demand notice is subsequently withdrawn). | |
Reviews | 20 |
33 Right to review of certain decisions | |
(1) If, in the case of any relevant tax or duty, the Commissioners give a person or | |
his representative a notice informing him— | |
(a) that they have decided that the person has engaged in conduct by | |
which he contravenes a relevant rule, and | 25 |
(b) that the person is, in consequence, liable to a penalty under section 26, | |
but | |
(c) that they do not propose to give a demand notice in respect of the | |
penalty, | |
the person or his representative may give a notice to the Commissioners | 30 |
requiring them to review the decision mentioned in paragraph (a). | |
(2) Where the Commissioners give a demand notice to a person or his | |
representative, the person or his representative may by notice require the | |
Commissioners to review— | |
(a) their decision that the person is liable to a penalty under section 25 or | 35 |
26, or | |
(b) their decision as to the amount of the liability. | |
(3) Where the Commissioners give a notice under section 28 to a body corporate | |
and to a relevant officer— | |
(a) subsection (2) does not apply to any demand notice given in respect of | 40 |
the liability of either of them to a penalty under this Part in respect of | |
the conduct in question, but | |
(b) subsections (4) and (5) have effect instead in relation to any such | |
demand notice. | |
| |
| |
|
| |
| |
(4) Where the Commissioners give a demand notice to the relevant officer or his | |
representative for a penalty which corresponds to the portion of the basic | |
penalty specified in the notice under section 28, the relevant officer or his | |
representative may by notice require the Commissioners to review— | |
(a) their decision that the conduct of the body corporate referred to in | 5 |
section 28(1)(b) is, in whole or in part, attributable to the relevant | |
officer’s dishonesty, or | |
(b) their decision as to the portion of the basic penalty which the | |
Commissioners are seeking to recover from the relevant officer or his | |
representative. | 10 |
(5) Where the Commissioners give a demand notice to the body corporate or its | |
representative for so much of the basic penalty as is not recoverable from the | |
relevant officer by virtue of section 28(3), the body corporate or its | |
representative may by notice require the Commissioners to review— | |
(a) their decision that the body corporate is liable to a penalty under | 15 |
section 25, or | |
(b) their decision as to amount of the basic penalty as if it were the amount | |
specified in the demand notice. | |
(6) A person may not under this section require a review of a decision under | |
section 35 (decision on review). | 20 |
34 Time limit and right to further review | |
(1) The Commissioners are not required under section 33 to review any decision | |
unless the notice requiring the review is given before the end of the permitted | |
period. | |
(2) For the purposes of this section the “permitted period” is the period of 45 days | 25 |
beginning with the day on which the relevant notice is given. | |
(3) For the purposes of subsection (2) the “relevant notice” is— | |
(a) in the case of a review by virtue of subsection (1) of section 33, the notice | |
mentioned in that subsection; or | |
(b) in any other case, the demand notice in question. | 30 |
(4) Nothing in subsection (1) prevents the Commissioners from agreeing on | |
request to review a decision in a case where the notice required by that | |
subsection is not given within the permitted period. | |
(5) A person may give notice under section 33 requiring a decision to be reviewed | |
a second or subsequent time only if— | 35 |
(a) the grounds on which he requires the further review are that the | |
Commissioners did not, on any previous review, have the opportunity | |
to consider any particular facts or matters; and | |
(b) he does not, on the further review, require the Commissioners to | |
consider any facts or matters which were considered on a previous | 40 |
review of the decision, except in so far as they are relevant to any issue | |
to which the facts or matters not previously considered relate. | |
35 Powers of Commissioners on a review | |
(1) Where the Commissioners— | |
(a) are required in accordance with section 33 to review a decision, or | 45 |
| |
| |
|
| |
| |
(b) agree to do so on such a request as is mentioned in section 34(4), | |
the following provisions of this section apply. | |
(2) On any such review, the Commissioners may— | |
(a) confirm the decision, | |
(b) withdraw the decision, or | 5 |
(c) vary the decision. | |
(3) Where the Commissioners withdraw or vary the decision, they may also take | |
such further steps (if any) in consequence of the withdrawal or variation as | |
they may consider appropriate. | |
(4) If the Commissioners do not within the permitted period give notice of their | 10 |
determination on the review to the person who required the review or his | |
representative, they shall be taken for the purposes of this Part to have | |
confirmed the decision. | |
(5) For the purposes of subsection (4), the “permitted period” is the period of 45 | |
days beginning with the day on which the review— | 15 |
(a) is required by the person or his representative in accordance with | |
section 33, or | |
(b) is agreed to by the Commissioners as mentioned in section 34(4). | |
Appeals | |
36 Appeals to a tribunal | 20 |
(1) Where the Commissioners— | |
(a) are required in accordance with section 33 to review a decision, or | |
(b) agree to do so on such a request as is mentioned in section 34(4), | |
an appeal lies to an appeal tribunal against any decision by the Commissioners | |
on the review (including any confirmation under section 35(4)). | 25 |
(2) An appeal lies under this section only if the appellant is one of the following | |
persons— | |
(a) the person who required the review in question, | |
(b) where the person who required the review in question did so as | |
representative of another person, that other person, or | 30 |
(c) a representative of a person falling within paragraph (a) or (b). | |
(3) The powers of an appeal tribunal on an appeal under this section include— | |
(a) power to quash or vary a decision; and | |
(b) power to substitute the tribunal’s own decision for any decision so | |
quashed. | 35 |
(4) On an appeal under this section— | |
(a) the burden of proof as to the matters mentioned in section 25(1) or 26(1) | |
lies on the Commissioners; but | |
(b) it is otherwise for the appellant to show that the grounds on which any | |
such appeal is brought have been established. | 40 |
| |
| |
|
| |
| |
37 Appeal tribunals | |
(1) Sections 85 and 87 of the Value Added Tax Act 1994 (c. 23) (settling of appeals | |
by agreement and enforcement of decisions of tribunal) have effect as if— | |
(a) any reference to section 83 of that Act included a reference to section 35 | |
above, and | 5 |
(b) any reference to VAT included a reference to any relevant tax or duty. | |
(2) The provision that may be made by rules under paragraph 9 of Schedule 12 to | |
the Value Added Tax Act 1994 (rules of procedure for tribunals) includes | |
provision for costs awarded against an appellant on an appeal by virtue of this | |
Part to be recoverable as if the amount awarded were an amount of customs | 10 |
duty which the appellant is required to pay. | |
Evidence | |
38 Admissibility of certain statements and documents | |
(1) Statements made or documents produced by or on behalf of a person are not | |
inadmissible in— | 15 |
(a) any criminal proceedings against that person in respect of any offence | |
in connection with or in relation to any relevant tax or duty, or | |
(b) any proceedings against that person for the recovery of any sum due | |
from him in connection with or in relation to any relevant tax or duty, | |
by reason only that any of the matters specified in subsection (2) has been | 20 |
drawn to his attention and that he was, or may have been, induced by that | |
matter having been brought to his attention to make the statements or produce | |
the documents. | |
(2) The matters mentioned in subsection (1) are— | |
(a) that the Commissioners have power, in relation to any relevant tax or | 25 |
duty, to demand by means of a written notice an amount by way of a | |
civil penalty, instead of instituting criminal proceedings; | |
(b) that it is the Commissioners’ practice, without being able to give an | |
undertaking as to whether they will make such a demand in any case, | |
to be influenced in determining whether to make such a demand by the | 30 |
fact (where it is the case) that a person has made a full confession of any | |
dishonest conduct to which he has been a party and has given full | |
facilities for an investigation; | |
(c) that the Commissioners or, on appeal, an appeal tribunal have power | |
to reduce a penalty under section 25, as provided in subsection (1) of | 35 |
section 29; and | |
(d) that, in determining the extent of such a reduction in the case of any | |
person, the Commissioners or tribunal will have regard to the extent of | |
the co-operation which he has given to the Commissioners in their | |
investigation. | 40 |
(3) References in this section to a relevant tax or duty do not include a reference to | |
customs duty of a preferential tariff country. | |
| |
| |
|
