|
| |
|
| the supply is to be regarded as made at the time when he produced that |
| |
particular quantity of the taxable commodity. |
| |
(7) | In paragraph 34 of Schedule 6 to FA 2000 (deemed supplies of commodities |
| |
other than electricity and certain gas), in sub-paragraph (2) omit the words |
| |
“(or, in the case of electricity, consumed)” (which are unnecessary, because the |
| 5 |
paragraph does not apply in the case of electricity). |
| |
(8) | In consequence of subsection (1), Schedule 6 to FA 2000 (climate change levy) |
| |
| |
(9) | In paragraph 37 (supplies of electricity or gas spanning change of rate etc) in |
| |
sub-paragraph (1)(c) omit “half-rate supplies or”. |
| 10 |
(10) | In paragraph 38 (other supplies spanning change of rate etc) in sub-paragraph |
| |
(1)(c) omit “half-rate supplies or”. |
| |
(11) | In paragraph 42(1) (amount payable by way of levy)— |
| |
(a) | in paragraph (a), for “ neither a half-rate supply nor” substitute “not”; |
| |
| 15 |
(c) | in paragraph (c), for “ neither a half-rate supply nor” substitute “not”; |
| |
(d) | in the Table (and in the Table substituted for it by section 171 of this |
| |
Act), in the heading to column (2), for “ neither a half-rate supply nor” |
| |
| |
(12) | Paragraph 43 (half-rate for supplies to horticultural producers) shall cease to |
| 20 |
| |
(13) | In paragraph 62 (tax credits) in subsection (1)— |
| |
| |
(i) | for “ neither a half-rate supply nor” substitute “not”; |
| |
(ii) | omit “half-rate or”; |
| 25 |
| |
(14) | In paragraph 101 (civil penalties: incorrect notifications) in sub-paragraph |
| |
| |
(a) | at the end of sub-paragraph (ii) insert “or”; |
| |
(b) | omit sub-paragraph (iii). |
| 30 |
(15) | In paragraph 147 (interpretation: general) omit the definition of “half-rate |
| |
| |
(16) | Subsections (8) to (15) come into force on such day as the Treasury may by |
| |
order made by statutory instrument appoint. |
| |
(17) | The power to make an order under subsection (16)— |
| 35 |
(a) | may be exercised so as to bring a provision into force only in such cases |
| |
as may be described in the order, |
| |
(b) | may be exercised so as to make different provision for different cases or |
| |
| |
(c) | includes power to make incidental, consequential, supplemental or |
| 40 |
transitional provision or savings. |
| |
|
| |
|
| |
|
International tax arrangements |
| |
173 | International tax enforcement arrangements |
| |
(1) | If Her Majesty by Order in Council declares that— |
| |
(a) | arrangements relating to international tax enforcement which are |
| |
specified in the Order have been made in relation to any territory or |
| 5 |
territories outside the United Kingdom, and |
| |
(b) | it is expedient that those arrangements have effect, |
| |
| those arrangements have effect (and do so in spite of anything in any |
| |
enactment or instrument). |
| |
(2) | For the purposes of subsection (1) arrangements relate to international tax |
| 10 |
enforcement if they relate to any or all of the following— |
| |
(a) | the exchange of information foreseeably relevant to the administration, |
| |
enforcement or recovery of any UK tax or foreign tax; |
| |
(b) | the recovery of debts relating to any UK tax or foreign tax; |
| |
(c) | the service of documents relating to any UK tax or foreign tax. |
| 15 |
| |
“UK tax” means any tax or duty imposed under the domestic law of the |
| |
| |
“foreign tax” means any tax or duty imposed under the law of the |
| |
territory, or any of the territories, in relation to which the arrangements |
| 20 |
| |
(4) | Where any arrangements have effect by virtue of this section, no obligation of |
| |
secrecy (whether imposed by statute or otherwise)— |
| |
(a) | prevents any Minister of the Crown, or person with responsibilities in |
| |
any government department, from disclosing to the Commissioners for |
| 25 |
Her Majesty’s Revenue and Customs or any authorised Revenue and |
| |
Customs official any information which is authorised to be disclosed in |
| |
accordance with the arrangements to any authorised officer of the |
| |
authorities of the territory, or any of the territories, in relation to which |
| |
the arrangements have been made, or |
| 30 |
(b) | prevents the Commissioners for Her Majesty’s Revenue and Customs |
| |
or any authorised Revenue and Customs official from disclosing to any |
| |
such authorised officer any information which is authorised to be so |
| |
disclosed in accordance with the arrangements. |
| |
(5) | But neither the Commissioners for Her Majesty’s Revenue and Customs nor |
| 35 |
any authorised Revenue and Customs official may disclose any information in |
| |
pursuance of any arrangements having effect by virtue of this section to any |
| |
authorised officer of the authorities of the territory, or any of the territories, in |
| |
relation to which the arrangements have been made unless satisfied that the |
| |
authorities of the territory concerned are bound by, or have undertaken to |
| 40 |
observe, rules of confidentiality with respect to the information which are not |
| |
less strict than those applying to it in the United Kingdom. |
| |
(6) | An Order in Council made under this section revoking an earlier such Order |
| |
may contain any transitional provisions that appear appropriate. |
| |
(7) | An Order under this section is not to be submitted to Her Majesty in Council |
| 45 |
unless a draft of the Order has been laid before and approved by a resolution |
| |
| |
|
| |
|
| |
|
(8) | Any provisions which— |
| |
(a) | are included in an Order in Council made under any of the provisions |
| |
specified in subsection (10), |
| |
(b) | are in force immediately before the passing of this Act, and |
| |
(c) | could have been included in an Order in Council under this section had |
| 5 |
the Order in Council been made after that time, |
| |
| have effect after that time as if included in an Order in Council under this |
| |
| |
(9) | If any such provisions relate to arrangements covering UK taxes or foreign |
| |
taxes (or both) other than those in relation to which the Order in Council had |
| 10 |
effect, the provisions also have effect after the passing of this Act (by virtue of |
| |
subsection (8)) in relation to those other UK taxes or foreign taxes (or both). |
| |
(10) | The provisions referred to in subsection (8)(a) are— |
| |
(a) | sections 788 and 815C of ICTA (international arrangements relating to |
| |
income tax, corporation tax and capital gains tax and analogous foreign |
| 15 |
| |
(b) | sections 158 and 220A of IHTA 1984 (international arrangements |
| |
relating to inheritance tax and analogous foreign taxes). |
| |
(11) | In this section “Revenue and Customs official” has the same meaning as in |
| |
section 18 of the Commissioners for Revenue and Customs Act 2005 (c. 11) |
| 20 |
| |
174 | Arrangements under section 173: information powers |
| |
(1) | Subsections (1) to (8) and (8C) to (9) of section 20 of TMA 1970 (powers to call |
| |
for information relevant to liability to income tax, corporation tax or capital |
| |
gains tax), and sections 20B, 20BB and 20D of that Act so far as relating to those |
| 25 |
subsections, have effect as if— |
| |
(a) | the references in those provisions to tax liability included liability to |
| |
relevant foreign tax, and |
| |
(b) | the references to tax included relevant foreign tax, |
| |
| (but subject to subsection (3)). |
| 30 |
(2) | “Relevant foreign tax” means any tax or duty— |
| |
(a) | imposed under the law of a territory in relation to which arrangements |
| |
having effect by virtue of section 173 have been made, and |
| |
(b) | covered by the arrangements. |
| |
(3) | In their application by virtue of subsection (1) the provisions mentioned in that |
| 35 |
subsection have effect as if— |
| |
(a) | the reference in section 20(7A) to any provision of the Taxes Acts were |
| |
to any provision of the law of the territory concerned, |
| |
(b) | the reference in subsection (2) of section 20B to an appeal were to an |
| |
appeal, review or similar proceedings under the law of that territory, |
| 40 |
| |
(c) | the reference in subsection (6) of that section to the Crown were to that |
| |
| |
|
| |
|
| |
|
175 | Arrangements under section 173: recovery of debts |
| |
(1) | The Treasury may by regulations make provision for the recovery in the |
| |
United Kingdom of debts relating to any relevant foreign tax pursuant to |
| |
arrangements having effect by virtue of section 173. |
| |
(2) | “Relevant foreign tax” means any tax or duty— |
| 5 |
(a) | imposed under the law of a territory in relation to which such |
| |
arrangements have been made, and |
| |
(b) | covered by the arrangements. |
| |
(3) | Regulations under this section may make provision for the taking of action to |
| |
recover debts relating to any relevant foreign tax by way of legal proceedings, |
| 10 |
distress, diligence or otherwise. |
| |
(4) | Such provision may in particular be made by applying, with any appropriate |
| |
modifications, any enactment or rule of law that applies in relation to the |
| |
recovery of any tax or duty imposed under the domestic law of the United |
| |
Kingdom (including any enactment relating to penalties or interest on unpaid |
| 15 |
| |
(5) | The power to make regulations under this section is exercisable by statutory |
| |
| |
(6) | A statutory instrument containing regulations under this section is subject to |
| |
annulment in pursuance of a resolution of the House of Commons. |
| 20 |
176 | Double taxation agreements: procedure |
| |
In section 788 of ICTA (relief by agreement with other territories), for |
| |
subsection (10) substitute— |
| |
“(10) | An Order under this section is not to be submitted to Her Majesty in |
| |
Council unless a draft of the Order has been laid before and approved |
| 25 |
by a resolution of the House of Commons.” |
| |
Disclosure of information |
| |
177 | Disclosure of information |
| |
(1) | After section 352 of the Gambling Act 2005 (c. 19) (disclosure of information: |
| |
| 30 |
“352A | Wrongful disclosure |
| |
(1) | Where the Commissioners for Her Majesty’s Revenue and Customs |
| |
provide information to a person under this Act, section 19 of the |
| |
Commissioners for Revenue and Customs Act 2005 (c. 11) (wrongful |
| |
disclosure) shall apply to the disclosure of the information by the |
| 35 |
person as it applies to the disclosure of information in contravention of |
| |
| |
(2) | But section 19 shall not apply to disclosure— |
| |
(a) | in accordance with this Act, |
| |
(b) | in accordance with another enactment, or |
| 40 |
(c) | in circumstances specified in section 18(2)(c), (d), (e) or (h) of |
| |
| |
|
| |
|
| |
|
| |
(a) | information provided to a person shall be treated as being |
| |
provided both to him and to any person on whose behalf he acts |
| |
or by whom he is employed, and |
| |
(b) | the reference to disclosure by the person to whom information |
| 5 |
was provided includes a reference to disclosure by any person |
| |
acting on behalf of, or employed by, the person to whom the |
| |
information was provided (or a person to whom it is treated as |
| |
being provided by virtue of paragraph (a)). |
| |
(4) | In the application of section 18(2)(c) and (d) of that Act by virtue of |
| 10 |
subsection (2)(c) above a reference to functions of the Revenue and |
| |
Customs shall be taken as a reference to functions of the person making |
| |
| |
(5) | In the application of section 19 of that Act by virtue of subsection (1) |
| |
above “revenue and customs information” means information |
| 15 |
provided by the Commissioners (but subject to the express exclusion in |
| |
| |
(6) | Section 19 of that Act shall, in so far as it applies by virtue of this section, |
| |
be treated for the purposes of section 28 of this Act as an offence under |
| |
| 20 |
(2) | Section 352A of the Gambling Act 2005 as inserted by subsection (1) above shall |
| |
come into force on the passing of this Act. |
| |
| |
| |
| 25 |
(1) | The enactments mentioned in Schedule 26 (which include provisions that are |
| |
spent or of no practical utility) are repealed to the extent specified. |
| |
(2) | The repeals specified in that Schedule have effect subject to the commencement |
| |
provisions and savings contained or referred to in the notes set out in that |
| |
| 30 |
| |
| |
“ALDA 1979” means the Alcoholic Liquor Duties Act 1979 (c. 4); |
| |
“CAA 2001” means the Capital Allowances Act 2001 (c. 2); |
| |
“FA”, followed by a year, means the Finance Act of that year; |
| 35 |
“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year; |
| |
“HODA 1979” means the Hydrocarbon Oil Duties Act 1979 (c. 5); |
| |
“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1); |
| |
“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51); |
| |
“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 |
| 40 |
| |
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act |
| |
| |
|
| |