|
Mr Chancellor of the Exchequer
92
Page 238, line 43 [Schedule 17], at end insert—
| | (1) | An appeal under this Part to the General or Special Commissioners may be brought out of time with the consent in writing of an officer of the Board or the Board. |
| (2) | Consent shall be given if the officer or, as the case may be, the Board are satisfied— |
(a) that there was a reasonable excuse for not bringing the appeal within the time limit, and
(b) that an application for consent was made without unreasonable delay.
| (3) | If the officer or, as the case may be, the Board are not so satisfied, they shall refer the matter for determination by the Commissioners. |
| (4) | If there is a right to elect to bring the appeal before the Special Commissioners instead of before the General Commissioners, the Commissioners to whom an application under this paragraph is to be referred are the General Commissioners, unless the election has been made before the application is referred.'. |
Mr Chancellor of the Exchequer
93
Page 239, line 8 [Schedule 17], at end insert—
| '( ) | The regulations may, in particular, include provision— |
(a) enabling the Commissioners to join as a party to the proceedings a person who would not otherwise be a party;
(b) for requiring a party to the proceedings to provide information and make documents available for inspection by—
| (ii) | any party to the proceedings, or |
| (iii) | an officer of the Board; |
(c) for requiring persons to attend the hearing to give evidence and produce documents;
(d) as to evidence generally in relation to proceedings;
(e) enabling the Commissioners to review their decisions;
(f) for the imposition of penalties not exceeding an amount specified in the regulations;
(g) for the determination and recovery of penalties imposed by virtue of paragraph (f) and for appeals against such penalties.'.
Mr Chancellor of the Exchequer
94
Page 239, line 27 [Schedule 17], at end insert—
| '( ) | The regulations may— |
(a) authorise or require the Commissioners, in circumstances specified in the regulations, to state a case for the opinion of a court;
(b) make provision as to the practice and procedure to be followed in connection with cases so stated;
(c) make provision in relation to cases so stated corresponding to any provision made by section 56 of the Taxes Management Act 1970 (c.9) (statement of case for opinion of High Court) or by that section as modified in its application to Northern Ireland by section 58 of that Act.
(a) provide for an appeal to lie to a court on a question of law arising from a decision of the Commissioners;
(b) make provision as to the practice and procedure to be followed in connection with such appeals;
(c) make provision in relation to such appeals corresponding to any provision made by section 56A of the Taxes Management Act 1970 (c.9) (appeals from the Special Commissioners) or by that section as modified in its application to Northern Ireland by section 58 of that Act.'.
Mr Chancellor of the Exchequer
95
Page 239, line 27 [Schedule 17], at end insert—
| | (1) | The Lord Chancellor may make regulations authorising the Special Commissioners to publish reports of such of their decisions as they consider appropriate. |
| (2) | The regulations shall provide that any report published that is not a report of proceedings heard in public must be in a form that so far as possible prevents the identification of any person whose affairs are dealt with in the report. |
| (3) | No obligation of secrecy to which the Special Commissioners are subject prevents their publishing reports of their decisions in accordance with provision made by virtue of this paragraph.'. |
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
34
Page 240, line 17 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
35
Page 240, line 21 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
36
Page 240, line 25 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
37
Page 240, line 27 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
38
Page 240, line 29 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
39
Page 240, line 32 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
40
Page 240, line 37 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
41
Page 241, line 11 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
42
Page 241, line 15 [Schedule 18], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
43
Page 241, line 21 [Schedule 19], leave out 'SDLT' and insert 'PTT'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
44
Page 241, line 28 [Schedule 19], leave out 'SDLT' and insert 'PTT'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
45
Page 241, line 31 [Schedule 19], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk [R]
David Maclean
Mr David Wilshire
11
Page 241, line 32 [Schedule 19], at end insert 'but no order under this paragraph shall appoint a date earlier than 1st December 2004.'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
46
Page 241, line 35 [Schedule 19], leave out 'SDLT' and insert 'PTT'.
Mr Chancellor of the Exchequer
96
Page 242, line 12 [Schedule 19], leave out paragraph 4 and insert—
| '4 | (1) | This paragraph applies where a transaction— |
(a) is completed on or after the implementation date,
(b) is effected in pursuance of a contract entered into and substantially performed before that date, and
(c) is not excluded from being an SDLT transaction by paragraph 3.
| (2) | The transaction is not an SDLT transaction if the contract was substantially performed before the first relevant date. |
| (3) | In any other case, the fact that the contract was substantially performed before the implementation date does not affect the matter. |
Accordingly, the effective date of the transaction is the date of completion.'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
47
Page 242, line 22 [Schedule 19], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
48
Page 242, line 26 [Schedule 19], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
49
Page 242, line 37 [Schedule 19], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
107
Page 243, line 10 [Schedule 19], leave out 'stamp duty land' and insert 'property transaction'.
Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire
50
Page 243, line 13 [Schedule 19], leave out 'SDLT' and insert 'PTT'.
|
