|
| |
|
(b) | omit “, and as an alternative to delivering documents to comply with |
| |
a notice under section 20(3) or (8A)”. |
| |
(8) | Omit subsections (5), (6) and (7). |
| |
(9) | In subsection (8), omit “section 20(3) or (8A) or”. |
| |
(10) | Omit subsections (9) to (14). |
| 5 |
67 (1) | Section 20BB (falsification etc. of documents) is amended as follows. |
| |
(2) | In subsection (1)(a), omit “20 or”. |
| |
(3) | In subsection (2)(b), omit “or, in a case within section 20(3) or (8A) above, |
| |
| |
68 (1) | Section 20D (interpretation) is amended as follows. |
| 10 |
(2) | In subsection (2), for “sections 20 and” substitute “section”. |
| |
| |
69 | Omit section 97AA (failure to produce documents under section 19A). |
| |
70 | In section 98 (penalties), in the Table— |
| |
(a) | in the first column, omit the entry for section 767C of ICTA, and |
| 15 |
(b) | in the second column, omit the entry for section 28(2) of F(No.2)A |
| |
| |
71 | In section 100(2) (exclusions from provisions relating to determination of |
| |
penalties under the Taxes Acts), insert at the end “or |
| |
(g) | Schedule 36 to the Finance Act 2008.” |
| 20 |
72 | In section 118 (interpretation), in the definition of “tax”, omit “20,”. |
| |
73 | In Schedule 1A (claims etc. not included in returns), omit paragraphs 6 and |
| |
6A (power to call for documents for purposes of enquiries and power to |
| |
appeal against notice to produce documents). |
| |
National Savings Bank Act 1971 (c. 29) |
| 25 |
74 | In section 12(3) (secrecy), for the words from “and of section 20(3)” to the end |
| |
substitute “and of Schedule 36 to the Finance Act 2008 (powers of officers of |
| |
Revenue and Customs to obtain information and documents and inspect |
| |
| |
| 30 |
75 | ICTA is amended as follows. |
| |
76 | In section 767B (change of company ownership: supplementary), in |
| |
subsection (4), for “767AA and 767C” substitute “and 767AA”. |
| |
77 | Omit section 767C (change in company ownership: information). |
| |
78 | In section 769 (rules for ascertaining change in ownership of company)— |
| 35 |
(a) | in subsections (1) and (5), omit “, 767C”, and |
| |
(b) | in subsections (2A) and (9), for “767AA or 767C” substitute “or |
| |
| |
|
| |
|
| |
|
| |
79 | In section 125 of FA 1990 (information for tax authorities in other member |
| |
| |
(a) | omit subsections (1) and (2), |
| |
(b) | in subsection (3), for “the Directive mentioned in subsection (1) |
| 5 |
above” substitute “the Directive of the Council of the European |
| |
Communities dated 19 December 1977 No. 77/799/EEC (the “1977 |
| |
| |
(c) | in subsection (4), for “such as is mentioned in subsection (1) above” |
| |
substitute “which is covered by the provisions for the exchange of |
| 10 |
information under the 1977 Directive”, and |
| |
(d) | in subsection (6), omit the words from the beginning to “passed,”. |
| |
Social Security Administration Act 1992 (c. 5) |
| |
80 | In section 110ZA of the Social Security Administration Act 1992 (Class 1, 1A, |
| |
1B or 2 contributions: powers to call for documents etc), for subsections (1) |
| 15 |
| |
“(1) | Schedule 36 to the Finance Act 2008 (information and inspection |
| |
powers) applies for the purpose of checking a person’s position as |
| |
regards relevant contributions as it applies for the purpose of |
| |
checking a person’s tax position, subject to the modifications in |
| 20 |
| |
(2) | That Schedule applies as if— |
| |
(a) | references to any provision of the Taxes Acts were to any |
| |
provision of this Act or the Contributions and Benefits Act |
| |
relating to relevant contributions, |
| 25 |
(b) | references to prejudice to the assessment or collection of tax |
| |
were to prejudice to the assessment of liability for, and |
| |
payment of, relevant contributions, |
| |
(c) | the reference to information relating to the conduct of a |
| |
pending appeal relating to tax were a reference to |
| 30 |
information relating to the conduct of a pending appeal |
| |
relating to relevant contributions, and |
| |
(d) | paragraphs 19, 33(4)(b), 34 and 35(2) of that Schedule |
| |
(restrictions on giving taxpayer notice where taxpayer has |
| |
made tax return) were omitted.” |
| 35 |
Social Security Administration (Northern Ireland) Act 1992 (c. 8) |
| |
81 | In section 104ZA of the Social Security Administration (Northern Ireland) |
| |
Act 1992 (Class 1, 1A, 1B or 2 contributions: powers to call for documents |
| |
etc), for subsections (1) and (2) substitute— |
| |
“(1) | Schedule 36 to the Finance Act 2008 (information and inspection |
| 40 |
powers) applies for the purpose of checking a person’s position as |
| |
regards relevant contributions as it applies for the purpose of |
| |
checking a person’s tax position, subject to the modifications in |
| |
| |
(2) | That Schedule applies as if— |
| 45 |
|
| |
|
| |
|
(a) | references to any provision of the Taxes Acts were to any |
| |
provision of this Act or the Contributions and Benefits Act |
| |
relating to relevant contributions, |
| |
(b) | references to prejudice to the assessment or collection of tax |
| |
were to prejudice to the assessment of liability for, and |
| 5 |
payment of, relevant contributions, |
| |
(c) | the reference to information relating to the conduct of a |
| |
pending appeal relating to tax were a reference to |
| |
information relating to the conduct of a pending appeal |
| |
relating to relevant contributions, and |
| 10 |
(d) | paragraphs 19, 33(4)(b), 34 and 35(2) of that Schedule |
| |
(restrictions on giving taxpayer notice where taxpayer has |
| |
made tax return) were omitted.” |
| |
| |
82 | Omit section 28(1) to (3) (powers of inspection). |
| 15 |
| |
83 (1) | Schedule 11 to VATA 1994 is amended as follows. |
| |
(2) | In paragraph 7 (furnishing information and producing documents), omit |
| |
sub-paragraphs (2) to (9). |
| |
(3) | In paragraph 10 (entry and search of premises and persons), omit sub- |
| 20 |
| |
| |
84 | In Schedule 18 to FA 1998 (company tax returns), omit paragraphs 27, 28 and |
| |
29 (notice to produce documents etc. for purposes of enquiry into company |
| |
tax return, power to appeal against such notices and penalty for failure to |
| 25 |
| |
| |
85 | In section 13(5) (gold), omit paragraph (c). |
| |
Tax Credits Act 2002 (c. 21) |
| |
86 | In section 25 of the Tax Credits Act 2002 (payments of working tax credit by |
| 30 |
employers), omit subsections (3) and (4). |
| |
| |
87 | Omit section 174 of FA 2006 (international tax enforcement arrangements: |
| |
| |
| 35 |
88 | In consequence of the preceding provisions of this Part of this Schedule, omit |
| |
| |
(a) | section 126 of FA 1988, |
| |
|
| |
|
| |
|
(b) | sections 142(2), (3), (4), (6)(a), (7), (8) and (9) and 144(3), (5) and (7) of |
| |
| |
(c) | sections 187 and 255 of, and paragraph 29 of Schedule 19 to, FA 1994, |
| |
(d) | paragraph 6 of Schedule 1 to the Civil Evidence Act 1995 (c. 38), |
| |
(e) | paragraph 3 of Schedule 19 to FA 1996, |
| 5 |
(f) | paragraph 17 of Schedule 3, and paragraph 2 of Schedule 22, to FA |
| |
| |
(g) | section 118 of, and paragraphs 36 and 42(6) and (7) of Schedule 19 to, |
| |
| |
(h) | section 15(3) of FA 1999, |
| 10 |
(i) | paragraphs 21 and 38(4) of Schedule 29 to FA 2001, |
| |
(j) | section 20 of FA 2006, and |
| |
(k) | paragraph 350 of Schedule 1 to ITA 2007. |
| |
| |
| |
| 15 |
| |
1 | TMA 1970 is amended as follows. |
| |
2 (1) | Section 12B (records to be kept for purposes of income tax and capital gains |
| |
tax returns) is amended as follows. |
| |
| 20 |
(a) | in paragraph (b), for “in any other case” substitute “otherwise”, and |
| |
(b) | after that paragraph insert— |
| |
| “or (in either case) such earlier day as may be specified in |
| |
writing by the Commissioners for Her Majesty’s Revenue |
| |
and Customs (and different days may be specified for |
| 25 |
| |
(3) | In subsection (3), omit paragraph (b) and the “and” before it. |
| |
(4) | After that subsection insert— |
| |
“(3A) | The Commissioners for Her Majesty’s Revenue and Customs may by |
| |
| 30 |
(a) | provide that the records required to be kept and preserved |
| |
under this section include, or do not include, records |
| |
specified in the regulations, and |
| |
(b) | provide that those records include supporting documents so |
| |
| 35 |
(5) | For subsection (4) substitute— |
| |
“(4) | The duty under subsection (1) or (2A) to preserve records may be |
| |
| |
(a) | by preserving them in any form and by any means, or |
| |
(b) | by preserving the information contained in them in any form |
| 40 |
| |
|
| |
|
| |
|
| subject to subsection (4A) and any conditions or further exceptions |
| |
specified in writing by the Commissioners for Her Majesty’s |
| |
| |
(6) | In subsection (4A), for “The records that fall within this subsection are” |
| |
substitute “Subsection (4)(b) does not apply in the case of the following |
| 5 |
| |
(7) | After subsection (5B) insert— |
| |
“(5C) | Regulations under this section may— |
| |
(a) | make different provision for different cases, and |
| |
(b) | make provision by reference to things specified in a notice |
| 10 |
published by the Commissioners for Her Majesty’s Revenue |
| |
and Customs in accordance with the regulations (and not |
| |
withdrawn by a subsequent notice).” |
| |
3 (1) | Paragraph 2A of Schedule 1A (records to be kept for the purposes of claims) |
| |
| 15 |
(2) | After sub-paragraph (2) insert— |
| |
“(2A) | The Commissioners for Her Majesty’s Revenue and Customs may |
| |
| |
(a) | provide that the records required to be kept and preserved |
| |
under sub-paragraph (1) include, or do not include, |
| 20 |
records specified in the regulations, and |
| |
(b) | provide that those records include supporting documents |
| |
| |
(3) | For sub-paragraph (3) substitute— |
| |
“(3) | The duty under sub-paragraph (1) to preserve records may be |
| 25 |
| |
(a) | by preserving them in any form and by any means, or |
| |
(b) | by preserving the information contained in them in any |
| |
| |
| subject to sub-paragraph (3A) and any conditions or further |
| 30 |
exceptions specified in writing by the Commissioners for Her |
| |
Majesty’s Revenue and Customs. |
| |
(3A) | Sub-paragraph (3)(b) does not apply in the case of records of the |
| |
kinds specified in section 12B(4A) or paragraph 22(3) of Schedule |
| |
18 to the Finance Act 1998.” |
| 35 |
| |
“(6) | Regulations under this paragraph may— |
| |
(a) | make different provision for different cases, and |
| |
(b) | make provision by reference to things specified in a notice |
| |
published by the Commissioners for Her Majesty’s |
| 40 |
Revenue and Customs in accordance with the regulations |
| |
(and not withdrawn by a subsequent notice). |
| |
(7) | In this paragraph “supporting documents” includes accounts, |
| |
books, deeds, contracts, vouchers and receipts.” |
| |
|
| |
|
| |
|
| |
4 | Schedule 11 to VATA 1994 (administration, collection and enforcement) is |
| |
| |
5 (1) | Paragraph 6 (duty to keep records) is amended as follows. |
| |
(2) | In sub-paragraph (3), for the second “require” substitute “specify in writing |
| 5 |
(and different periods may be specified for different cases)”. |
| |
(3) | For sub-paragraphs (4) to (6) substitute— |
| |
“(4) | The duty under this paragraph to preserve records may be |
| |
| |
(a) | by preserving them in any form and by any means, or |
| 10 |
(b) | by preserving the information contained in them in any |
| |
| |
| subject to any conditions or exceptions specified in writing by the |
| |
Commissioners for Her Majesty’s Revenue and Customs.” |
| |
6 | In paragraph 6A(7) (application of provisions of paragraph 6 where |
| 15 |
directions under paragraph 6A require records to be kept)— |
| |
(a) | for “Sub-paragraphs (4) to (6) of paragraph 6 (preservation of |
| |
information by means approved by the Commissioners) apply” |
| |
substitute “Sub-paragraph (4) of paragraph 6 (preservation of |
| |
information) applies”, and |
| 20 |
(b) | for “they apply” substitute “it applies”. |
| |
| |
7 | Schedule 18 to FA 1998 (company tax returns) is amended as follows. |
| |
8 (1) | Paragraph 21 (duty to keep and preserve records) is amended as follows. |
| |
(2) | In sub-paragraph (2), for the words from “for six years” to the end substitute |
| 25 |
“until the end of the relevant day.” |
| |
(3) | After that sub-paragraph insert— |
| |
“(2A) | In this paragraph “relevant day” means— |
| |
(a) | the sixth anniversary of the end of the period for which the |
| |
company may be required to deliver a company tax return, |
| 30 |
| |
(b) | such earlier day as may be specified in writing by the |
| |
Commissioners for Her Majesty’s Revenue and Customs |
| |
(and different days may be specified for different cases).” |
| |
(4) | In sub-paragraph (3), for “that six year period” substitute “the relevant day”. |
| 35 |
(5) | In sub-paragraph (4), for “that six year period” substitute “the relevant day”. |
| |
(6) | After sub-paragraph (5) insert— |
| |
“(5A) | The Commissioners for Her Majesty’s Revenue and Customs may |
| |
| |
(a) | provide that the records required to be kept and preserved |
| 40 |
under this paragraph include, or do not include, records |
| |
specified in the regulations, and |
| |
|
| |
|
| |
|
(b) | provide that those records include supporting documents |
| |
| |
(5B) | Regulations under this paragraph may— |
| |
(a) | make different provision for different cases, and |
| |
(b) | make provision by reference to things specified in a notice |
| 5 |
published by the Commissioners for Her Majesty’s |
| |
Revenue and Customs in accordance with the regulations |
| |
(and not withdrawn by a subsequent notice).” |
| |
(7) | In sub-paragraph (6), omit the first sentence. |
| |
9 (1) | Paragraph 22 (preservation of information instead of original records) is |
| 10 |
| |
(2) | For sub-paragraph (1) substitute— |
| |
“(1) | The duty under paragraph 21 to preserve records may be |
| |
| |
(a) | by preserving them in any form and by any means, or |
| 15 |
(b) | by preserving the information contained in them in any |
| |
| |
| subject to sub-paragraph (3) and any conditions or exceptions |
| |
specified in writing by the Commissioners for Her Majesty’s |
| |
| 20 |
(3) | Omit sub-paragraph (2). |
| |
(4) | In sub-paragraph (3), for “The records excluded from sub-paragraph (1) are” |
| |
substitute “Sub-paragraph (1)(b) does not apply in the case of the following |
| |
| |
(5) | Accordingly, in the heading before that paragraph, for “instead of original |
| 25 |
records” substitute “etc”. |
| |
| |
10 | In section 13(6) of FA 1999 (VAT and gold)— |
| |
(a) | for “(6)” substitute “(4)”, |
| |
(b) | after “above” insert “, and to records kept in pursuance of such |
| 30 |
| |
(c) | insert at the end “and to records kept in pursuance of that |
| |
| |
11 | In consequence of the amendments made by paragraph 2 omit— |
| |
(a) | section 105(4)(b) of FA 1995, and |
| 35 |
(b) | section 124(2) and (6) of FA 1996. |
| |
|
| |
|