|
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|
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3 | The provisions listed below are omitted. |
| |
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(a) | sections 20C and 20CC (search warrants), and |
| 5 |
(b) | in the definition of “tax” in section 118 the word “, 20C”. |
| |
| |
(a) | section 118C(3)(c) (gaming duty), and |
| |
(b) | the references to “a gaming duty offence” in section 118C(4)(b) and |
| |
| 10 |
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(a) | paragraph 16 of Schedule 1 (general betting duty: search warrants), |
| |
(b) | paragraph 17 of Schedule 3 (bingo duty: search warrants), and |
| |
(c) | paragraph 17 of Schedule 4 (amusement machine licence duty: |
| |
| 15 |
7 | Section 148(4) of FA 1989 (definition of “business” for purposes of section |
| |
| |
| |
(a) | section 72(9) (powers of arrest), and |
| |
(b) | paragraph 10(3) to (6) of Schedule 11 (search warrants). |
| 20 |
9 | In Schedule 7 to FA 1994 (insurance premium tax)— |
| |
(a) | paragraph 4(2) to (5) (search warrants), and |
| |
(b) | paragraph 4(6) and (7) (power of arrest). |
| |
10 | In Schedule 5 to FA 1996 (landfill tax)— |
| |
(a) | paragraph 5 (search warrants), and |
| 25 |
(b) | paragraph 6 (power of arrest). |
| |
11 | In Schedule 6 to FA 2000 (climate change levy)— |
| |
(a) | paragraph 97 (power of arrest), and |
| |
(b) | paragraph 130 (search warrants). |
| |
12 | In FA 2001 (aggregates levy)— |
| 30 |
(a) | paragraph 6 of Schedule 6 (power of arrest), and |
| |
(b) | paragraph 7 of Schedule 7 (search warrants). |
| |
13 (1) | In the Criminal Justice and Police Act 2001 (c. 16)— |
| |
(a) | section 57(1)(c) (section 20CC of TMA 1970), |
| |
(b) | section 63(2)(e) (section 20C of TMA 1970), and |
| 35 |
(c) | section 65(3) (section 20C of TMA 1970). |
| |
(2) | In Schedule 1 to that Act— |
| |
(a) | paragraph 13 (section 20C of TMA 1970), |
| |
(b) | paragraph 28 (paragraph 17(2) of Schedule 3 to BGDA 1981), |
| |
(c) | paragraph 29 (paragraph 17(2) of Schedule 4 to BDGA 1981), |
| 40 |
(d) | paragraph 57 (paragraph 4(3) of Schedule 7 to FA 1994), |
| |
(e) | paragraph 58 (paragraph 10(3) of Schedule 11 to VATA 1994), |
| |
|
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|
| |
|
(f) | paragraph 61 (paragraph 5(2) of Schedule 5 to FA 1996), and |
| |
(g) | paragraph 72 (paragraph 130(2) of Schedule 6 to FA 2000). |
| |
14 | Section 36(2) and (3) of the Tax Credits Act 2002 (c. 21) (search warrants). |
| |
15 | Section 323(3)(e) and (f) of the Proceeds of Crime Act 2002 (c. 29) (approval |
| |
of applications under section 20C of TMA 1970). |
| 5 |
16 | Part 7 of Schedule 13 to FA 2003 (stamp duty land tax: search warrants). |
| |
| |
(a) | section 13(3)(b) and (c) (Commissioners’ functions not delegable to |
| |
| |
(b) | section 14(2)(b) and (c) (non-delegable functions of Commissioners). |
| 10 |
| |
| |
Extension of HMRC powers: Scotland |
| |
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) |
| |
1 | Part 3 of the Criminal Law (Consolidation) (Scotland) Act 1995 is amended |
| |
| 15 |
2 | The heading to that Part becomes “Investigation of Revenue and |
| |
| |
3 | At the beginning of that Part insert— |
| |
“Investigation of offences by HMRC |
| |
23A | Investigation of offences by Her Majesty’s Revenue and Customs |
| 20 |
(1) | This Part of this Act applies to the investigation of Revenue and |
| |
| |
(2) | Subject to subsection (3) below, in this Part of this Act, a “Revenue |
| |
and Customs offence” is an offence which relates to a matter in |
| |
relation to which Her Majesty’s Revenue and Customs have |
| 25 |
functions other than any matter specified in— |
| |
(a) | section 54(4)(b) or (f) of; or |
| |
(b) | paragraphs 3, 7, 10, 13 to 15, 19 or 24 to 29 of Schedule 1 to, |
| |
| the Commissioners for Revenue and Customs Act 2005 (former |
| |
| 30 |
(3) | In sections 23B to 23P and 26A of this Act, any reference to a |
| |
“Revenue and Customs offence” shall be construed as if, in |
| |
subsection (2) above, there were added at the end the words “and |
| |
other than any matter relating to the movement of goods which is |
| |
subject to any prohibition or restriction for the time being in force |
| 35 |
under or by virtue of any enactment”. |
| |
|
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|
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|
| |
| |
(1) | The sheriff may, if satisfied on information on oath given by an |
| |
authorised officer as to the matters mentioned in subsection (2) |
| |
below, make an order under subsection (3) below (in this Part, a |
| 5 |
| |
| |
(a) | that there are reasonable grounds to suspect that a Revenue |
| |
and Customs offence has been or is being committed; and |
| |
(b) | that a person (in this Part, a “haver”) specified by the officer |
| 10 |
has possession or control of a document which may be |
| |
required as evidence for the purposes of any proceedings in |
| |
respect of such an offence. |
| |
(3) | A production order is an order requiring the haver, before the expiry |
| |
of the period specified in the order— |
| 15 |
(a) | to deliver the document to an officer; or |
| |
| |
(i) | give an officer access to the document; and |
| |
(ii) | permit the officer to make copies of or remove the |
| |
| 20 |
(4) | The period specified in a production order is— |
| |
(a) | the period of 10 working days beginning with the day on |
| |
which the order is made; or |
| |
(b) | such other period as the sheriff considers appropriate. |
| |
(5) | A sheriff may make a production order in relation to a haver residing |
| 25 |
or having a place of business in an area of Scotland notwithstanding |
| |
that it is outside the area of that sheriff and any such order shall, |
| |
without being backed or endorsed by another sheriff, have effect |
| |
| |
(6) | Subject to section 23J of this Act, a production order has effect in spite |
| 30 |
of any restriction on disclosure of information (however imposed). |
| |
(7) | Without prejudice to section 23D(1) of this Act, failure by a person to |
| |
comply with a production order may be dealt with as a contempt of |
| |
| |
(8) | In subsection (4)(a) above, “working day” means any day other |
| 35 |
| |
| |
| |
(c) | any day which is a public holiday in the area in which the |
| |
production order is to have effect. |
| 40 |
23C | Production orders: supplementary |
| |
(1) | The sheriff may deal with an application for a production order ex |
| |
| |
(2) | The sheriff may, on the application of a person mentioned in |
| |
| 45 |
|
| |
|
| |
|
| |
| |
| |
(3) | The persons referred to in subsection (2) above are— |
| |
(a) | the authorised officer who applied for the production order; |
| 5 |
(b) | a person affected by the order. |
| |
(4) | Without prejudice to section 305 of the Criminal Procedure |
| |
(Scotland) Act 1995, rules of court made by Act of Adjournal may |
| |
make provision in relation to— |
| |
(a) | proceedings relating to the making of production orders; and |
| 10 |
(b) | the variation or discharge of such orders. |
| |
23D | Offences in relation to production orders |
| |
(1) | A person who intentionally— |
| |
| |
| 15 |
(c) | destroys or otherwise disposes of, |
| |
| a document to which this section applies, or who causes or permits |
| |
any of those acts, commits an offence. |
| |
(2) | This section applies to a document which the person is required, |
| |
under a production order, to— |
| 20 |
(a) | deliver to an officer; or |
| |
(b) | give an officer access to. |
| |
(3) | A person does not commit an offence if the person acts— |
| |
(a) | with the written permission of— |
| |
| 25 |
(ii) | the sheriff who made the order, |
| |
| after the document has been delivered or the officer has had |
| |
| |
(b) | subject to subsection (4) below, after the expiry of the period |
| |
of 2 years beginning with the day on which the order is made. |
| 30 |
(4) | Subsection (3)(b) above does not apply where, before the expiry of |
| |
the period referred to in that paragraph, an officer gives notice in |
| |
writing to the person that the order has not been complied with to |
| |
that officer’s satisfaction. |
| |
(5) | A person who commits an offence under subsection (1) above is |
| 35 |
| |
(a) | on summary conviction, to imprisonment for a period not |
| |
exceeding 12 months or to a fine not exceeding the statutory |
| |
| |
(b) | on conviction on indictment, to imprisonment for a period |
| 40 |
not exceeding 2 years or to a fine or both. |
| |
|
| |
|