Finance Bill

House of Commons

Session 2007 - 08
Internet Publications
Other Bills before Parliament

Finance Bill

Finance Bill
Schedule 44 — Certificates of debt: consequential provision
413

Schedule 44
Section 132

Certificates of debt: consequential provision
TMA 1970
1
In section 70 of TMA 1970 (evidence), omit subsections (1) and (2).
OTA 1975
5
2
In the table in paragraph 2(1) of Schedule 2 (management and collection of
petroleum revenue tax), omit the entries in respect of section 70(1) and (2) of
TMA 1970.
IHTA 1984
3
In section 254 of IHTA 1984 (evidence), omit subsection (2).
10
Social Security Administration Act 1992 (c. 5)
4
In section 118 of the Social Security Adminstration Act 1992 (evidence of
non-payment), omit subsections (1), (3) and (7).
FA 1994
5
In Schedule 7 to FA 1994 (insurance premium tax), in paragraph 29(1)
15
(evidence by certificate)—
(a)
in paragraph (a), after “Act,” insert “or”, and
(b)
omit paragraph (c) (and the “or” before it).
VATA 1994
6
In Schedule 11 to VATA 1994 (administration, collection and enforcement of
20
VAT), in paragraph 14(1) (evidence by certificate), omit paragraph (d) (and
the “or” before it).
FA 1996
7
In Schedule 5 to FA 1996 (landfill tax), in paragraph 37(1) (evidence by
certificate)—
25
(a)
in paragraph (a), after “Act,” insert “or”, and
(b)
omit paragraph (c) (and the “or” before it).
FA 2000
8
In Schedule 6 to FA 2000 (climate change levy), in paragraph 135(1)
(evidence by certificate)—
30
(a)
in paragraph (a), after “levy,” insert “or”, and
(b)
omit paragraphs (c) and (d).
FA 2001
9
In Schedule 7 to FA 2001 (aggregates levy: information and evidence etc), in
paragraph 12(1)—
35

Finance Bill
Schedule 45 — Vehicle excise duty: offence of using or keeping unlicensed vehicle
414

(a)
in paragraph (a), after “registered,” insert “or”, and
(b)
omit paragraphs (c) and (d).
FA 2003
10
In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery of
tax), omit paragraph 7 (evidence of unpaid debt) and the heading before it.
5
Other repeals
11
In consequence of the preceding provisions of this Schedule, omit—
(a)
paragraph 21 of Schedule 19 to FA 1994,
(b)
section 62(1) of the Social Security Act 1998 (c. 14),
(c)
paragraph 32 of Schedule 19 to FA 1998,
10
(d)
paragraph 7(2) and (6) of Schedule 5 to the Social Security (Transfer
of Functions, etc.) Act 1999 (c. 2),
(e)
section 89(3) of FA 2001, and
(f)
paragraph 135(2) of Schedule 6 to ITEPA 2003.
Schedule 45
15
Section 139

Vehicle excise duty: offence of using or keeping unlicensed vehicle
Introductory
1
VERA 1994 is amended as follows.
Amendments of section 29
2     (1)
Section 29 (offence of using or keeping unlicensed vehicle) is amended as
20
follows.
      (2)
In subsection (1), for “on a public road a vehicle (not being an exempt
vehicle)” substitute “a vehicle”.
      (3)
After subsection (2) insert—
“(2A)
Subsection (1) does not apply to a vehicle if—
25
(a)
it is an exempt vehicle in respect of which regulations under
this Act require a nil licence to be in force and a nil licence is
in force in respect of the vehicle, or
(b)
it is an exempt vehicle that is not one in respect of which
regulations under this Act require a nil licence to be in force.
30
(2B)
Subsection (1) does not apply to a vehicle if—
(a)
the vehicle is being neither used nor kept on a public road,
and
(b)
the particulars and declaration required to be furnished and
made by regulations under section 22(1D) have been
35
furnished and made in accordance with the regulations and
the terms of the declaration have at no time been breached.

Finance Bill
Schedule 45 — Vehicle excise duty: offence of using or keeping unlicensed vehicle
415

(2C)
Subsection (1) does not apply to a vehicle if the vehicle is kept by a
motor trader or vehicle tester at business premises.
(2D)
The Secretary of State may by regulations make provision amending
this section for the purpose of providing further exceptions from
subsection (1) (or varying or revoking any such further exceptions).
5
(2E)
A person accused of an offence under subsection (1) is not entitled to
the benefit of an exception from subsection (1) conferred by or under
this section unless evidence is adduced that is sufficient to raise an
issue with respect to that exception; but where evidence is so
adduced it is for the prosecution to prove beyond reasonable doubt
10
that the exception does not apply.”
      (4)
In subsection (3), for “in respect of the vehicle” substitute “in respect of using
or keeping the vehicle on a public road”.
      (5)
In subsection (7), for “kept (but not used)” substitute “not being used”.
Amendment of section 30
15
3
In section 30(2) (additional penalty for keeper of unlicensed vehicle), for
“appropriate to the vehicle” substitute “chargeable in respect of using or
keeping the vehicle on a public road”.
Amendments of Schedule 2A
4
Schedule 2A (immobilisation, removal and disposal of vehicles) is amended
20
as follows.
5     (1)
Paragraph 1 (immobilisation) is amended as follows.
      (2)
In sub-paragraph (1), for “on a public road” substitute “in any place other
than a place to which this Schedule does not apply”.
      (3)
After that sub-paragraph insert—
25
   “(1A)
This Schedule does not apply to—
(a)
any place which is within the curtilage of, or in the vicinity
of, a dwelling-house, mobile home or houseboat and
which is normally enjoyed with the dwelling, or
(b)
any place which is within the curtilage of, or in the vicinity
30
of, a building consisting entirely (apart from common
parts) of two or more dwellings and which is normally
enjoyed only by the occupiers of one or more of those
dwellings.”
      (4)
In sub-paragraph (2)—
35
(a)
after “direction may” insert “enter the place and”
(b)
omit “on the same or another public road”.
      (5)
For sub-paragraph (6) substitute—
    “(6)
The second requirement is that—
(a)
evidence that no offence under section 29(1) was being
40
committed when the immobilisation device was fixed or
the vehicle moved is produced in accordance with
instructions specified in the immobilisation notice,

Finance Bill
Schedule 45 — Vehicle excise duty: offence of using or keeping unlicensed vehicle
416

(b)
such sum as may be prescribed is paid in any manner
specified in the immobilisation notice, or
(c)
any other prescribed conditions are fulfilled.
     (6A)
The conditions prescribed under sub-paragraph (6)(c) may
include a condition that any of the following declarations is
5
made—
(a)
a declaration that an appropriate licence was in force for
the vehicle at the time when the immobilisation device was
fixed or the vehicle moved,
(b)
(unless the vehicle was stationary on a public road) a
10
declaration that a relevant declaration was in force for the
vehicle at that time is so produced, or
(c)
a declaration that at that time the vehicle was an exempt
vehicle which was not one in respect of which regulations
under this Act require a nil licence to be in force.”
15
      (6)
Insert at the end—
    “(9)
In sub-paragraph (6A)(a) “appropriate licence”, in relation to a
vehicle, means—
(a)
a vehicle licence,
(b)
a trade licence which entitled the holder to keep the vehicle
20
where it was stationary, or
(c)
a nil licence.
     (10)
For the purposes of sub-paragraph (6A)(b)—
(a)
“relevant declaration” means the declaration required to
be made by regulations under section 22(1D), and
25
(b)
a relevant declaration is in force for a vehicle if the vehicle
is neither used nor kept on a public road (except under a
trade licence) and the declaration has been made, and the
particulars required to be furnished by regulations under
section 22(1D) have been furnished, in relation to the
30
vehicle in accordance within the regulations within the
immediately preceding period of 12 months.”
6
In paragraph 2(4) (offences connected with immobilisation), for paragraphs
(a) and (b) substitute—
“(a)
a person makes a declaration described in paragraph
35
1(6A)(a), (b) or (c) with a view to securing the release of a
vehicle from an immobilisation device purported to have
been fixed in accordance with the regulations, and”.
7     (1)
Paragraph 3 (removal and disposal of vehicles) is amended as follows.
      (2)
In sub-paragraph (1)(a)(i), for “on a public road” substitute “in any place
40
other than a place to which this Schedule does not apply”.
      (3)
In sub-paragraph (7), for paragraphs (c) and (d) substitute—
“(c)
the production of evidence that no offence under section
29(1) was committed;
(d)
payment of a prescribed sum where such evidence is not
45
produced;
(e)
the making of a declaration described in paragraph
1(6A)(a), (b) or (c).”

Finance Bill
Schedule 46 — Government borrowing: alternative finance arrangements
417

8
In paragraph 4(1) (offences as to securing possession of vehicles), for
paragraphs (a) and (b) substitute—
“(a)
a person makes a declaration described in paragraph
1(6A)(a), (b) or (c) with a view to securing possession of a
vehicle purported to have been delivered into the custody
5
of a person in accordance with provision made under
paragraph 3, and”.
Schedule 46
Section 151

Government borrowing: alternative finance arrangements
Introduction
10
1
In this Schedule “regulations” means regulations under section 151.
2
Paragraphs 3 to 14 do not limit the generality of the power conferred by
section 151.
Alternative finance arrangements that are to be available
3     (1)
Regulations may make provision about the kind or kinds of alternative
15
finance arrangements that are to be available for raising money.
      (2)
That includes provision specifying, or about the specification of, available
arrangements (or any aspect of available arrangements).
Terms, conditions and procedures
4     (1)
Regulations may make provision about—
20
(a)
the terms on which money is to be raised through alternative finance
arrangements,
(b)
the conditions subject to which money is to be raised through
alternative finance arrangements, and
(c)
the procedures for the raising of money through alternative finance
25
arrangements.
      (2)
That includes provision specifying, or about the specification of, terms,
conditions or procedures.
Decisions to raise money through alternative finance arrangements
5     (1)
Regulations may make provision about decisions by the Treasury to raise
30
money through alternative finance arrangements.
      (2)
Regulations under this paragraph may, in particular, make provision about
considerations that may be, must be, or must not be, taken into account in—
(a)
deciding the terms on which to raise money through alternative
finance arrangements,
35
(b)
deciding whether or not to raise money through alternative finance
arrangements, or
(c)
deciding what amount of money to raise through alternative finance
arrangements.

Finance Bill
Schedule 46 — Government borrowing: alternative finance arrangements
418

Involvement of persons other than the Treasury
6     (1)
Regulations may make provision about the involvement of persons other
than the Treasury in the raising of money through alternative finance
arrangements.
      (2)
Regulations under this paragraph may, in particular, make provision for the
5
Treasury to enter into arrangements with other persons.
Ancillary arrangements
7     (1)
Regulations may make provision about ancillary arrangements.
      (2)
Regulations under this paragraph may, in particular, make provision about
the terms or conditions of ancillary arrangements (including terms or
10
conditions about payments).
      (3)
That includes provision specifying, or about the specification of, terms or
conditions.
      (4)
In this paragraph “ancillary arrangements” means arrangements that are
connected with the raising of money through alternative finance
15
arrangements (including arrangements to facilitate or enable money to be
raised through alternative finance arrangements).
Property
8     (1)
Regulations may make provision about property to be employed in raising
money through alternative finance arrangements.
20
      (2)
That includes provision—
(a)
about selection of property,
(b)
specifying, or about the specification of, property selected,
(c)
about dealings with property, and
(d)
about the holding of property.
25
      (3)
Regulations under sub-paragraph (2)(c) or (d) may, in particular, make
provision about the terms on which property is to be dealt with or held
(including terms about payments).
      (4)
That includes provision specifying, or about the specification of, terms or
conditions.
30
      (5)
In this paragraph “property” includes land.
      (6)
In this paragraph a reference to a dealing with property includes—
(a)
a transfer of property, and
(b)
the creation or termination of a right, interest or estate in property
(including a legal or equitable right, interest or estate).
35
Powers and duties
9
Regulations may confer powers, or impose duties, on any person (including
the Treasury, the Secretary of State or another Minister of the Crown).

Finance Bill
Schedule 46 — Government borrowing: alternative finance arrangements
419

Liabilities
10
Regulations may make—
(a)
provision for expenditure and other liabilities to be incurred in
connection with raising money through alternative finance
arrangements, and
5
(b)
provision about how expenditure and other liabilities are to be met.
Money raised
11    (1)
Regulations may make provision about the treatment of money raised
through alternative finance arrangements.
      (2)
That includes provision specifying, or about the specification of, the account
10
or fund into which money is to be paid.
Other legislation
12    (1)
Regulations may make modifications of any enactment.
      (2)
Regulations may provide that available alternative finance arrangements
are to be treated for the purposes of any enactment—
15
(a)
as an investment or security of a particular description, or
(b)
as an investment or security listed on a particular stock exchange.
      (3)
In this paragraph—
“available alternative finance arrangements” means alternative finance
arrangements of a kind that, under regulations, are available for
20
raising money;
“enactment” means an enactment contained in an Act or other
instrument;
“modifications” includes amendments, repeals and revocations.
Things to be done otherwise than in regulations
25
13    (1)
The power under paragraph 3(2), 4(2), 7(3), 8(2)(b) or (4), or 11(2) to make
provision about the specification of the matter mentioned there may, in
particular, be exercised so as to provide for the Treasury or any other person
to specify that matter otherwise than in regulations.
      (2)
Regulations may provide for the Treasury or any other person to do
30
anything else otherwise than in regulations.
14    (1)
This paragraph applies if regulations provide for a person to do something
otherwise than in regulations.
      (2)
Regulations may make provision about considerations that may be, must be,
or must not be, taken into account by a person in connection with the doing
35
of that thing.
Regulations to be made by SI
15
Regulations are to be made by statutory instrument.