Finance Bill

House of Commons

Session 2007 - 08
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Other Bills before Parliament

Finance Bill

Finance Bill
Schedule 41 — Penalties: failure to notify and certain VAT and excise wrongdoing
407

(b)
a manager,
(c)
a secretary, and
(d)
any other person managing or purporting to manage any of the
company’s affairs.
      (5)
A reference to P in this Schedule includes a reference to an officer of the
5
company who is liable for a portion of the penalty in accordance with this
paragraph.
Double jeopardy
23
P is not liable to a penalty under any of paragraphs 1 to 4 in respect of a
failure or action in respect of which P has been convicted of an offence.
10
Interpretation
24    (1)
This paragraph applies for the construction of this Schedule
      (2)
“HMRC” means Her Majesty’s Revenue and Customs.
      (3)
“Tax”, without more, includes duty.
      (4)
An expression used in relation to value added tax has the same meaning as
15
in VATA 1994.
Consequential repeals
25
In consequence of this Schedule the following provisions are omitted—
(a)
in TMA 1970—
(i)
section 7(8), and
20
(ii)
in the table in section 98, in the second column, the entry
relating to section 55 of FA 2004,
(b)
section 170A of CEMA 1979,
(c)
in ALDA 1979—
(i)
in section 47(5), “which shall be calculated by reference to the
25
amount of duty charged on the beer produced”,
(ii)
in section 54(5), “which shall be calculated by reference to the
amount of duty charged on the wine produced”,
(iii)
in section 55(6), “which shall be calculated by reference to the
amount of duty charged on the made-wine produced”, and
30
(iv)
in section 62(4), “which shall be calculated by reference to the
amount of duty charged on the cider made”,
(d)
in HODA 1979—
(i)
section 13AD(4)(a) and (b), and
(ii)
section 14F(4)(a) and (b),
35
(e)
in FA 1994—
(i)
section 33(6) of FA 1994,
(ii)
paragraphs13 of Schedule 4, and
(iii)
paragraph 14 of Schedule 7,
(f)
section 67 of VATA 1994,
40
(g)
section 32 of FA 1995,
(h)
in FA 1996—
(i)
section 37, and

Finance Bill
Schedule 42 — Alcoholic liquor duties: decisions subject to review and appeal
408

(ii)
paragraph 21(1), (2) and (4) of Schedule 5,
(i)
section 27(11) of FA 1997,
(j)
paragraph 2(3) and (4) of Schedule 18 to FA 1998,
(k)
in FA 2000—
(i)
section 136(2), and
5
(ii)
paragraph 55(2) to (6) of Schedule 6, and
(l)
paragraph 1(2) to (6) of Schedule 4 to FA 2001.
Schedule 42
Section 120

Alcoholic liquor duties: decisions subject to review and appeal
1
Schedule 5 to FA 1994 (customs and excise decisions subject to review and
10
appeal) is amended as follows.
2     (1)
Sub-paragraph (1) of paragraph 3 (decisions under or for the purposes of
ALDA 1979) is amended as follows.
      (2)
After paragraph (h) insert—
“(ha)
any decision as to whether or not drawback is to be allowed
15
under section 22 (drawback on British compounds and spirits
of wine) or the amount of drawback to be allowed under that
section;”.
      (3)
After paragraph (k) insert—
“(ka)
any decision by the Commissioners as to whether or not to
20
remit or repay duty under section 46 of the Alcoholic Liquor
Duties Act 1979 (remission or repayment of duty on spoilt
beer) or the amount of duty to be so remitted or repaid;”.
      (4)
After paragraph (m) insert—
“(ma)
any decision by the Commissioners as to whether or not to
25
remit or repay duty under section 61 of the Alcoholic Liquor
Duties Act 1979 (remission or repayment of duty on spoilt
wine or made-wine) or the amount of duty to be so remitted
or repaid;
(mb)
any decision by the Commissioners as to whether or not to
30
remit or repay duty under section 64 of the Alcoholic Liquor
Duties Act 1979 (remission or repayment of duty on spoilt
cider) or the amount of duty to be so remitted or repaid;”.
3     (1)
Sub-paragraph (2) of paragraph 3 (decisions under regulations under
section 13 or 77 of ALDA 1979) is amended as follows.
35
      (2)
After “a decision” insert “—
(a)
”.
      (3)
Insert at the end “; or
(b)
as to whether or not a person is to be required to give
security for the fulfilment of an obligation or as to the form
40
or amount of, or the conditions of, any such security.”

Finance Bill
Schedule 42 — Alcoholic liquor duties: decisions subject to review and appeal
409

4
After sub-paragraph (2) of paragraph 3 insert—
   “(2A)
Any decision which is made under or for the purposes of any
regulations under section 15 of the Alcoholic Liquor Duties Act
1979 (distillers’ warehouses) and is a decision as to whether or not
a person is to be required to give security for the fulfilment of an
5
obligation or as to the form or amount of, or the conditions of, any
such security.
     (2B)
Any decision which is made under or for the purposes of section
41A or 47, or any regulations under section 49, of the Alcoholic
Liquor Duties Act 1979 (regulation of the making of beer) and is a
10
decision—
(a)
as to whether or not to register a person or premises under
section 41A or 47;
(b)
as to the conditions subject to which a person is, or
premises are, so registered;
15
(c)
as to the revocation of such a registration;
(d)
as to whether or not a person is to be required to give
security for the fulfilment of an obligation or as to the form
or amount of, or the conditions of, any such security; or
(e)
as to whether or not to restrict or prohibit the movement of
20
beer from one place to another without payment of duty.”
5     (1)
Sub-paragraph (3) of paragraph 3 (decisions under section 55, and
regulations under section 56, of ALDA 1979) is amended as follows.
      (2)
For “section 55” substitute “section 54 or 55”.
      (3)
After “a decision” insert “—
25
(a)
”.
      (4)
For “that section” substitute “section 54 or 55”.
      (5)
Insert at the end—
“(b)
as to whether or not a person is to be required to give
security for the fulfilment of an obligation or as to the form
30
or amount of, or the conditions of, any such security; or
(c)
as to the conditions subject to which, or the purposes for
which, wine or made-wine may be moved from one place
to another without payment of duty.”
6
After sub-paragraph (3) of paragraph 3 insert—
35
   “(3A)
Any decision which is made under or for the purposes of section
62 of the Alcoholic Liquor Duties Act 1979 (regulation of the
making of cider), or any regulations under that section, and is a
decision—
(a)
as to whether or not to register, or to cancel the registration
40
of, a maker of cider;
(b)
as to whether or not a person is to be required to give
security for the fulfilment of an obligation or as to the form
or amount of, or the conditions of, any such security; or
(c)
as to the conditions subject to which, or the purposes for
45
which, cider may be moved from one place to another
without payment of duty.”

Finance Bill
Schedule 43 — Taking control of goods etc: consequential provision
Part 1 — Consequential provision: taking control of goods
410

7
After paragraph 9 insert—
“The Finance Act 1995
9ZA
Any decision by the Commissioners—
(a)
on a claim under section 4 of the Finance Act 1995 for
repayment of duty (alcoholic ingredients relief); or
5
(b)
as to whether or not to remit duty under that section.”
Schedule 43
Section 124

Taking control of goods etc: consequential provision
Part 1
Consequential provision: taking control of goods
10
TMA 1970
1     (1)
Section 61 of TMA 1970 (distraint by collection) is amended as follows.
      (2)
In subsection (1), omit the words from “(a) in England and Wales” to “in
Northern Ireland,”.
      (3)
Omit subsection (1A).
15
      (4)
Insert at the end—
“(7)
This section extends only to Northern Ireland.”
Social Security Administration Act 1992 (c. 5)
2
In the Social Security Administration Act 1992, omit section 121A (recovery
of contributions etc in England and Wales).
20
FA 1994
3     (1)
FA 1994 is amended as follows.
      (2)
Omit section 10A (breaches of controlled goods agreements).
      (3)
In Schedule 7 (insurance premium tax), omit paragraph 18A (breaches of
controlled goods agreements).
25
VATA 1994
4
In VATA 1994, omit section 67A (breach of controlled goods agreement).
FA 1996
5
In Schedule 5 to FA 1996 (landfill tax), omit paragraph 23A (controlled
goods agreements).
30

Finance Bill
Schedule 43 — Taking control of goods etc: consequential provision
Part 2 — Consequential provision: summary warrant
411

FA 1997
6
In section 51 of FA 1997 (enforcement by distress), omit subsection (A1).
FA 2000
7
In Schedule 6 to FA 2000 (climate change levy), omit paragraph 89A
(controlled goods agreements).
5
FA 2001
8
In Schedule 5 to FA 2001 (aggregates levy: recovery and interest), omit
paragraph 14A (controlled goods agreements).
FA 2003
9
In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery),
10
omit paragraph 1A (recovery of tax in England and Wales).
Tribunals, Courts and Enforcement Act 2007 (c. 15)
10    (1)
Schedule 12 of the Tribunals, Courts and Enforcement Act 2007 (taking
control of goods) is amended as follows.
      (2)
Omit paragraph 14(5) (relevant premises where enforcement agent acting
15
under section 121A of Social Security Administration Act 1992).
      (3)
In paragraph 19(2) (powers to use reasonable force), for paragraphs (b) to (e)
substitute—
“(b)
section 122 of the Finance Act 2008.”
Other repeals
20
11
In consequence of the preceding provisions of this Schedule, omit—
(a)
paragraph 8 of Schedule 5 to the Social Security Contributions
(Transfer of Functions, etc.) Act 1999 (c. 2),
(b)
paragraph 6 of Schedule 11 to the Welfare Reform and Pensions Act
1999 (c. 30),
25
(c)
section 5(1) of the National Insurance Contributions and Statutory
Payments Act 2004 (c. 3), and
(d)
paragraphs 33, 104(2), 114, 116(2), 119, 123, 126(2), 136, 140 and 147(2)
of Schedule 13 of the Tribunals, Courts and Enforcement Act 2007
(c. 15).
30
Part 2
Consequential provision: summary warrant
TMA 1970
12
In TMA 1970 omit—
(a)
section 63 (recovery of tax in Scotland), and
35
(b)
section 63A (sheriff officer’s fees and outlays).

Finance Bill
Schedule 43 — Taking control of goods etc: consequential provision
Part 2 — Consequential provision: summary warrant
412

Debtors (Scotland) Act 1987 (c. 18)
13    (1)
In section 1 (time to pay directions)—
(a)
in subsection (5)(d), for “in respect of tax or as if it were tax”
substitute “under or by virtue of any enactment or under a contract
settlement”,
5
(b)
in subsection (5)(f), omit sub-paragraphs (i), (iii) and (iv), and
(c)
after subsection (8) insert—
“(8A)
In paragraph (d) of subsection (5) above, “contract
settlement” means an agreement made in connection with
any person’s liability to make a payment to the
10
Commissioners for Her Majesty’s Revenue and Customs
under or by virtue of any enactment.”
      (2)
In section 5 (time to pay orders)—
(a)
in subsection (4)(d), for “in respect of tax or as if it were tax”
substitute “under or by virtue of any enactment or under a contract
15
settlement”,
(b)
in subsection (4)(f), omit sub-paragraphs (i), (iii) and (iv), and
(c)
after subsection (8) insert—
“(8A)
In paragraph (d) of subsection (4) above, “contract
settlement” means an agreement made in connection with
20
any person’s liability to make a payment to the
Commissioners for Her Majesty’s Revenue and Customs
under or by virtue of any enactment.”
      (3)
In section 106 (interpretation), in the definition of “summary warrant”—
(a)
omit paragraph (cc),
25
(b)
in paragraph (d), for “any of the enactments” substitute “the
enactments (other than the Taxes Management Act 1970)”, and
(c)
after that paragraph insert—
“(e)
section 123 of the Finance Act 2008.”
Social Security Administration Act 1992 (c. 5)
30
14
In the Social Security Administration Act 1992, omit section 121B (recovery
of contributions etc in Scotland).
FA 1997
15
In FA 1997, omit section 52 (recovery of relevant tax in Scotland).
FA 2003
35
16
In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery),
omit paragraph 3 (recovery of tax in Scotland).