Finance Bill

House of Commons

Session 2006 - 07
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Other Bills before Parliament

Finance Bill

Finance Bill
Schedule 22 — Amendments and repeals consequential on extension of HMRC powers
Part 2 — Repeals
251

Part 2
Repeals
3
The provisions listed below are omitted.
4
In TMA 1970—
(a)
sections 20C and 20CC (search warrants), and
5
(b)
in the definition of “tax” in section 118 the word “, 20C”.
5
In CEMA 1979—
(a)
section 118C(3)(c) (gaming duty), and
(b)
the references to “a gaming duty offence” in section 118C(4)(b) and
(5).
10
6
In BGDA 1981—
(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:
search warrants).
15
7
Section 148(4) of FA 1989 (definition of “business” for purposes of section
20C of TMA 1970).
8
In VATA 1994—
(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),

Finance Bill
Schedule 23 — Extension of HMRC powers: Scotland
252

(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).
17
In CRCA 2005—
(a)
section 13(3)(b) and (c) (Commissioners’ functions not delegable to
officers), and
(b)
section 14(2)(b) and (c) (non-delegable functions of Commissioners).
10
Schedule 23
Section 84

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
as follows.
15
2
The heading to that Part becomes “Investigation of Revenue and
Customs offences”.
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
Customs offences.
(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
Inland Revenue matters).
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”.

Finance Bill
Schedule 23 — Extension of HMRC powers: Scotland
253

Production orders
23B
Production orders
(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
“production order”).
(2)
Those matters are—
(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
(b)
to—
(i)
give an officer access to the document; and
(ii)
permit the officer to make copies of or remove the
document.
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
throughout Scotland.
(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
court.
(8)
In subsection (4)(a) above, “working day” means any day other
35
than—
(a)
a Saturday;
(b)
a Sunday; or
(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
parte in chambers.
(2)
The sheriff may, on the application of a person mentioned in
subsection (3) below—
45

Finance Bill
Schedule 23 — Extension of HMRC powers: Scotland
254

(a)
vary; or
(b)
discharge,

a production order.
(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—
(a)
falsifies;
(b)
conceals;
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—
(i)
an officer; or
25
(ii)
the sheriff who made the order,

after the document has been delivered or the officer has had
access to it;
(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
liable—
(a)
on summary conviction, to imprisonment for a period not
exceeding 12 months or to a fine not exceeding the statutory
maximum or to both;
(b)
on conviction on indictment, to imprisonment for a period
40
not exceeding 2 years or to a fine or both.