|
| |
|
(iic) | in producing bioethanol for chargeable use within the |
| |
meaning of section 6AD of that Act (excise duty on |
| |
| |
(iid) | in producing bioethanol blend for delivery for home |
| |
use from any place mentioned in section 6AE(1)(b) of |
| 5 |
that Act (excise duty on bioethanol blend),”. |
| |
(3) | In paragraph 13(b)(iii), for “liquids that are not hydrocarbon oil” substitute |
| |
“liquids (within the meaning of that section) in respect of which a charge is |
| |
capable of arising under that section”. |
| |
(4) | In paragraph 13, for the words from “For this purpose” to the end substitute— |
| 10 |
| “Expressions which are used in this paragraph and the Hydrocarbon |
| |
Oil Duties Act 1979 have the same meaning in this paragraph as they |
| |
| |
(5) | After paragraph 13 insert— |
| |
“13A (1) | The Commissioners may by regulations make provision amending |
| 15 |
paragraph 13 for the purpose of— |
| |
(a) | extending the circumstances in which a supply of a taxable |
| |
commodity is exempt from the levy, or |
| |
(b) | restricting the circumstances in which a supply of a taxable |
| |
commodity is exempt from the levy. |
| 20 |
(2) | Regulations under this paragraph that include provision made for |
| |
the purpose mentioned in sub-paragraph (1)(a) may provide for the |
| |
provision to have retrospective effect. |
| |
(3) | A statutory instrument that contains (whether alone or with other |
| |
provisions) regulations under this paragraph made for the purpose |
| 25 |
mentioned in sub-paragraph (1)(b) shall not be made unless a draft |
| |
of the instrument has been laid before Parliament and approved by |
| |
a resolution of the House of Commons.” |
| |
(6) | The amendments made by subsections (2) to (4) have effect— |
| |
(a) | as regards biodiesel and bioblend, in relation to supplies made on or |
| 30 |
after the day on which this Act is passed; |
| |
(b) | as regards bioethanol and bioethanol blend, in relation to supplies |
| |
made on or after 1st January 2005. |
| |
| |
276 | Transitional tax credit in Northern Ireland: changes to existing scheme |
| 35 |
(1) | In section 30A of the Finance Act 2001 (c. 9) (aggregates levy: transitional tax |
| |
credit in Northern Ireland) after subsection (3) insert— |
| |
“(4) | The Treasury may by order made by statutory instrument amend |
| |
subsection (2) above so as to— |
| |
(a) | change the period in relation to which the amount of a tax credit |
| 40 |
| |
(b) | change the amount by which a tax credit is to be reduced. |
| |
(5) | An order under subsection (4) above shall not be made unless a draft of |
| |
the order has been laid before Parliament and approved by a resolution |
| |
of the House of Commons.” |
| 45 |
|
| |
|
| |
|
(2) | This section shall be deemed to have come into force on 1st April 2004. |
| |
277 | Transitional tax credit in Northern Ireland: new scheme |
| |
(1) | Part 2 of the Finance Act 2001 (aggregates levy) is amended as set out in |
| |
| |
(2) | For section 30A substitute— |
| 5 |
“30A | Transitional tax credit in Northern Ireland |
| |
(1) | The Commissioners may by regulations make provision of the kind |
| |
described in section 30(2) above (entitlement to tax credit) in relation to |
| |
cases within subsection (2) below. |
| |
(2) | The cases are those where a charge to aggregates levy has arisen on a |
| 10 |
quantity of aggregate which has been subjected to commercial |
| |
exploitation in Northern Ireland during a period— |
| |
(a) | starting on the prescribed date, and |
| |
(b) | ending on 31st March 2012. |
| |
(3) | The date prescribed for the purposes of subsection (2)(a) above may be |
| 15 |
earlier than the date on which this section comes into force. |
| |
(4) | The amount of a tax credit to which a person is entitled under the |
| |
regulations must not be more than 80% of any aggregates levy charged |
| |
on the aggregate in question. |
| |
(5) | Regulations under this section may in particular make provision— |
| 20 |
(a) | for a person operating a site to be entitled to a tax credit under |
| |
the regulations in respect of a period for which he holds an |
| |
aggregates levy credit certificate which has been issued in |
| |
respect of the site and which has not been withdrawn; |
| |
(b) | for an aggregates levy credit certificate to be issued to a person |
| 25 |
in respect of a site only if an aggregates levy credit agreement is |
| |
in force in respect of the site; |
| |
(c) | for the withdrawal of an aggregates levy credit certificate where |
| |
the aggregates levy credit agreement in respect of which it was |
| |
issued is no longer in force; |
| 30 |
(d) | for the form and content of aggregates levy credit certificates |
| |
and aggregates levy credit agreements. |
| |
(6) | Regulations under this section which make provision such as is |
| |
mentioned in subsection (5)(d) above may be framed by reference to |
| |
any provisions of a notice published by the Commissioners in |
| 35 |
pursuance of the regulations and not withdrawn by a further notice. |
| |
(7) | If regulations under this section make provision such as is mentioned |
| |
in subsection (5) above, the Commissioners or the Northern Ireland |
| |
| |
(a) | enter into aggregates levy credit agreements; |
| 40 |
(b) | issue and withdraw aggregates levy credit certificates; |
| |
(c) | take such other steps as the Commissioners or the Northern |
| |
Ireland Department consider appropriate in relation to |
| |
aggregates levy credit agreements and aggregates levy credit |
| |
| 45 |
|
| |
|
| |
|
(8) | Regulations under this section which make provision such as is |
| |
mentioned in subsection (5) above must include provision requiring |
| |
the Northern Ireland Department to inform the Commissioners if the |
| |
Northern Ireland Department issues or withdraws an aggregates levy |
| |
| 5 |
(9) | Subsections (3) to (5) of section 30 above apply to regulations under this |
| |
section as they apply to regulations under that section. |
| |
(10) | The Treasury may by order made by statutory instrument amend |
| |
subsection (4) above by substituting for the percentage for the time |
| |
being specified in that subsection a percentage lower than 80%. |
| 10 |
(11) | An order under subsection (10) above shall not be made unless a draft |
| |
of the order has been laid before Parliament and approved by a |
| |
resolution of the House of Commons. |
| |
(12) | Any expenses of the Northern Ireland Department under this section |
| |
shall be charged on the Consolidated Fund of Northern Ireland. |
| 15 |
| |
| “aggregates levy credit agreement” means an agreement entered |
| |
into in respect of a site by the person operating the site and the |
| |
Commissioners or the Northern Ireland Department; |
| |
| “aggregates levy credit certificate” means a certificate issued to the |
| 20 |
person operating a site by the Commissioners or the Northern |
| |
Ireland Department as evidence of the fact that an aggregates |
| |
levy credit agreement has been entered into in respect of the |
| |
| |
| “the Northern Ireland Department” means the Department of the |
| 25 |
Environment in Northern Ireland.” |
| |
(3) | In section 48(1) (interpretation), in the definition of “tax credit regulations” |
| |
after “section 30” insert “or 30A”. |
| |
(4) | The preceding provisions of this section come into force on such day as the |
| |
Treasury may by order made by statutory instrument appoint. |
| 30 |
(5) | An order under subsection (4) may— |
| |
(a) | make different provision for different purposes; |
| |
(b) | make incidental, consequential, supplemental or transitional provision |
| |
| |
| 35 |
278 | Lorry road-user charge |
| |
(1) | Section 137 of the Finance Act 2002 (c. 23) (lorry road-user charge) is amended |
| |
| |
(2) | For subsection (4) substitute— |
| |
“(4) | Lorry road-user charge— |
| 40 |
(a) | shall be under the care and management of the Commissioners |
| |
of Customs and Excise, and |
| |
(b) | shall be administered and enforced in accordance with such |
| |
provisions as Parliament may determine.”. |
| |
|
| |
|
| |
|
(3) | For subsections (5) and (6) substitute— |
| |
“(5) | All money and securities for money collected or received for or on |
| |
account of lorry road-user charge shall— |
| |
(a) | if collected or received in Great Britain, be placed to the general |
| |
account of the Commissioners of Customs and Excise kept at |
| 5 |
the Bank of England under section 17 of the Customs and Excise |
| |
| |
(b) | if collected or received in Northern Ireland, be paid into the |
| |
Consolidated Fund of the United Kingdom in such manner as |
| |
the Treasury may direct.”. |
| 10 |
| |
279 | Delivery of accounts etc |
| |
(1) | Section 256 of the Inheritance Tax Act 1984 (c. 51) (regulations about |
| |
information to be furnished to the Board) is amended as follows. |
| |
| 15 |
(a) | in paragraph (a), after “specified in” insert “or determined under”; |
| |
(b) | after paragraph (a) insert— |
| |
“(aa) | requiring persons who by virtue of regulations under |
| |
paragraph (a) above are not required to deliver accounts |
| |
under section 216 above to produce to the Board, in such |
| 20 |
manner as may be specified in or determined under the |
| |
regulations, such information or documents as may be |
| |
so specified or determined”; |
| |
(c) | in paragraph (b), after “so specified” insert “or determined”; |
| |
(d) | paragraph (c) shall cease to have effect. |
| 25 |
(3) | After subsection (1) insert— |
| |
“(1A) | Regulations under subsection (1)(aa) may in particular— |
| |
(a) | provide that information or documents must be produced to the |
| |
Board by producing it or them to— |
| |
(i) | a probate registry in England and Wales; |
| 30 |
(ii) | the sheriff in Scotland; |
| |
(iii) | the Probate and Matrimonial Office in Northern Ireland; |
| |
(b) | provide that information or documents produced as specified |
| |
in paragraph (a) is or are to be treated for any or all purposes of |
| |
this Act as produced to the Board; |
| 35 |
(c) | provide for the further transmission to the Board of information |
| |
or documents produced as specified in paragraph (a).” |
| |
(4) | Subsection (2) shall cease to have effect. |
| |
(5) | In subsection (3), at the end insert “and may make different provision for |
| |
| 40 |
(6) | After subsection (3) insert— |
| |
“(3A) | Regulations under this section may only be made— |
| |
(a) | in relation to England and Wales or Northern Ireland, after |
| |
consulting the Lord Chancellor; |
| |
|
| |
|
| |
|
(b) | in relation to Scotland, after consulting the Scottish Ministers.” |
| |
| |
(1) | In section 109 of the Supreme Court Act 1981 (c. 54) (refusal of grant of probate |
| |
where inheritance tax unpaid)— |
| |
(a) | for subsection (1) substitute— |
| 5 |
“(1) | No grant shall be made, and no grant made outside the United |
| |
Kingdom shall be resealed, except— |
| |
(a) | on the production of information or documents under |
| |
regulations under section 256(1)(aa) of the Inheritance |
| |
Tax Act 1984 (excepted estates); or |
| 10 |
(b) | on the production of an account prepared in pursuance |
| |
of that Act showing by means of such receipt or |
| |
certification as may be prescribed by the Commissioners |
| |
| |
(i) | that the inheritance tax payable on the delivery |
| 15 |
of the account has been paid; or |
| |
(ii) | that no such tax is so payable.”; |
| |
(b) | in subsection (2), for “this section” substitute “subsection (1)(b)”; |
| |
(c) | after subsection (2) insert— |
| |
“(2A) | In this section and the following section, “the Commissioners” |
| 20 |
means the Commissioners of Inland Revenue”; |
| |
(d) | subsection (3) shall cease to have effect. |
| |
(2) | In section 42 of the Probate and Legacy Duties Act 1808 (c. 149) (grant of |
| |
| |
(a) | the existing text shall become subsection (1) of that section; |
| 25 |
(b) | at the beginning of that subsection, for “And” substitute “Subject to |
| |
subsection (2) below,”; and |
| |
(c) | after that subsection insert— |
| |
“(2) | In a case to which regulations under section 256(1)(aa) of the |
| |
Inheritance Tax Act 1984 (c. 51) apply (excepted estates), it shall not be |
| 30 |
lawful to grant confirmation such as is mentioned in subsection (1) |
| |
above except on the production of information or documents in |
| |
accordance with those regulations.” |
| |
(3) | In Article 20 of the Administration of Estates (Northern Ireland) Order 1979 |
| |
(S.I.1979/1575 (N.I.14)) (inheritance tax accounts)— |
| 35 |
(a) | for paragraph (1) substitute— |
| |
“(1) | The High Court shall not make any grant, or reseal any grant |
| |
made outside the United Kingdom, except— |
| |
(a) | on the production of information or documents under |
| |
regulations under section 256(1)(aa) of the Inheritance |
| 40 |
Tax Act 1984 (excepted estates); or |
| |
(b) | on the production of an account prepared in pursuance |
| |
of that Act showing by means of such receipt or |
| |
certification as may be prescribed by the Commissioners |
| |
of Inland Revenue either— |
| 45 |
|
| |
|
| |
|
(i) | that the inheritance tax payable on the delivery |
| |
of the account has been paid; or |
| |
(ii) | that no such tax is so payable.”; |
| |
(b) | in paragraph (2) of that Article, for “this Article” substitute “paragraph |
| |
| 5 |
(4) | Subsection (1) shall come into force on such day as the Treasury may after |
| |
consulting the Lord Chancellor by order made by statutory instrument |
| |
| |
(5) | Subsection (2) shall come into force on such day as the Treasury may after |
| |
consulting the Scottish Ministers by order made by statutory instrument |
| 10 |
| |
(6) | Subsection (3) shall come into force on such day as the Treasury may after |
| |
consulting the Lord Chancellor by order made by statutory instrument |
| |
| |
281 | Amendments to penalty regime |
| 15 |
(1) | The Inheritance Tax Act 1984 is amended as specified in subsections (2) to (4). |
| |
(2) | In section 245 (failure to deliver accounts)— |
| |
(a) | in subsections (2)(a) and (3), for “not exceeding” substitute “of”; |
| |
(b) | after subsection (4) insert— |
| |
“(4A) | Without prejudice to any penalties under subsections (2) and (3) |
| 20 |
| |
(a) | the failure by the taxpayer to deliver the account |
| |
continues after the anniversary of the end of the period |
| |
given by section 216(6) or (7) (whichever is applicable), |
| |
| 25 |
(b) | there would have been a liability to tax shown in the |
| |
| |
| the taxpayer shall be liable to a penalty of an amount not |
| |
| |
(3) | In section 245A (failure to provide information etc)— |
| 30 |
(a) | after subsection (1A) insert— |
| |
“(1B) | Without prejudice to any penalties under subsection (1A) |
| |
above, if a person continues to fail to comply with the |
| |
requirements of section 218A after the anniversary of the end of |
| |
the period of six months referred to in section 218A(1), he shall |
| 35 |
be liable to a penalty of an amount not exceeding £3,000.”; |
| |
| |
(i) | after “failing to make a return” insert “, to comply with the |
| |
requirements of section 218A”; |
| |
(ii) | after “fails to make the return” insert “, to comply with the |
| 40 |
requirements of section 218A”. |
| |
(4) | In section 247 (provision of incorrect information)— |
| |
(a) | in subsection (1), for the words from “, in the case of fraud” to the end |
| |
substitute “to a penalty not exceeding the difference mentioned in |
| |
| 45 |
|
| |
|
| |
|
(b) | in subsection (3), for the words from “, in the case of fraud” to the end |
| |
substitute “to a penalty not exceeding £3,000”. |
| |
(5) | Subsection (2)(a) above has effect in relation to a failure by any person to |
| |
deliver an account under section 216 or 217 of the Inheritance Tax Act 1984 |
| |
(c. 51) where the period under section 216(6) or (7) or 217 of that Act |
| 5 |
(whichever is applicable) within which the person is required to deliver the |
| |
account expires after six months from the day on which this Act is passed. |
| |
(6) | Subsection (2)(b) above has effect— |
| |
(a) | in relation to a failure by any person to deliver an account under section |
| |
216 of the Inheritance Tax Act 1984 where the period under section |
| 10 |
216(6) or (7) of that Act (whichever is applicable) within which the |
| |
person is required to deliver the account expires after the day on which |
| |
| |
(b) | in relation to such a failure to deliver such an account where that period |
| |
expires on or before the day on which this Act is passed, as if, in the |
| 15 |
subsection (4A) inserted in section 245 of that Act by subsection (2)(b) |
| |
above, for the words “anniversary of the end of the period given by |
| |
section 216(6) or (7) (whichever is applicable)” there were substituted |
| |
“end of the period of twelve months beginning with the day on which |
| |
the Finance Act 2004 is passed”. |
| 20 |
(7) | Subsection (3)(a) above has effect— |
| |
(a) | in relation to a failure to comply with the requirements of section 218A |
| |
of the Inheritance Tax Act 1984 where the period of six months referred |
| |
to in subsection (1) of that section expires after the day on which this |
| |
| 25 |
(b) | in relation to such a failure to comply with those requirements where |
| |
that period expires on or before the day on which this Act is passed, as |
| |
if, in the subsection(1B) inserted in section 245A of that Act by |
| |
subsection (3)(a) above, for the words “anniversary of the end of the |
| |
period of six months referred to in section 218A(1)” there were |
| 30 |
substituted “end of the period of twelve months beginning with the day |
| |
on which the Finance Act 2004 is passed”. |
| |
(8) | Subsection (3)(b) above has effect in relation to a failure to comply with the |
| |
requirements of section 218A of the Inheritance Tax Act 1984 (c. 51) where the |
| |
period of six months referred to in subsection (1) of that section expires after |
| 35 |
the day on which this Act is passed. |
| |
(9) | Subsection (4) above has effect in relation to incorrect accounts, information or |
| |
documents delivered, furnished or produced after the day on which this Act is |
| |
| |
Stamp duty land tax and stamp duty |
| 40 |
282 | Miscellaneous amendments |
| |
Schedule 37 to this Act, which makes amendments to Part 4 (stamp duty land |
| |
tax) and Part 5 (stamp duty) of the Finance Act 2003 , has effect. |
| |
|
| |
|