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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.

 

 

 
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