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| | Clause 109, page 68, line 29, leave out ‘provision’ and insert ‘enactment’. |
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| | Clause 109, page 68, line 37, leave out ‘a provision’ and insert ‘an enactment’. |
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| | Clause 109, page 69, line 24, leave out from first ‘is’ to end of line 26 and insert ‘an |
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| | officer of Revenue and Customs,’. |
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| | Clause 109, page 69, line 29, after ‘includes’, insert ‘an enactment contained in’. |
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| | Schedule 37, page 377, line 9, leave out from ‘cases’ to end of line 13. |
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| Schedule 37, page 377, line 13, at end insert— |
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| | | ‘(5D) | Regulations under subsection (3A) may not be made unless a draft of them has |
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| | | been laid before, and approved by resolution of, the House of Commons.’. |
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| | Schedule 37, page 377, line 31, leave out ‘in writing’. |
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| | Schedule 37, page 377, line 32, at end insert ‘and received in writing by each |
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| | taxpayer to whom the duty under sub-paragraph (1) applies.’. |
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| | | Schedule 37, page 377, line 42, at end insert— |
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| | | ‘(6A) | Regulations under sub-paragraph (2A) may not be made unless a draft of them |
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| | | has been laid before, and approved by resolution of, the House of Commons.’. |
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| | Schedule 38, page 381, line 45, leave out ‘involving the client’. |
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| | | Clause 113, page 70, line 25, at end insert— |
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| | | ‘(4) | No order may be made under subsection (2) in respect of the amendment made |
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| | | by paragraph 12 of Schedule 39 unless— |
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| | | (a) | the Commissioners of Her Majesty’s Revenue and Customs have laid a |
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| | | report before the House of Commons — |
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| | | (i) | demonstrating that they can identify all individuals who have |
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| | | overpaid income tax in previous years, and |
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| | | (ii) | stating what arrangements they will make to refund them the tax |
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| | | (b) | the House of Commons has by resolution approved those arrangements.’. |
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| | | Schedule 39, page 385, line 21, leave out paragraph 12. |
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| | Schedule 39, page 385, line 37, leave out from ‘discovers’ to ‘that’ in line 38 and |
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| | insert ‘within four years of that information having been provided’. |
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| | Schedule 39, page 386, line 21, after ‘500(4)’, insert ‘and (9)’. |
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| | Schedule 39, page 386, line 31, at end insert— |
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| | | 26A | In section 65(6) of FA 1991 (additional assessment to corporation tax on |
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| | | receipt of reimbursement expenditure), for “six years” substitute “4 years”.’. |
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| | Schedule 39, page 389, line 34, at end insert— |
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| | | ‘51A | In section 840A(1) (claims for relief for backdated pensions charged on arising |
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| | | basis) (inserted by Schedule 7 to this Act), for “on or before the fifth |
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| | | anniversary of the normal self-assessment filing date for” substitute “not more |
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| | | than 4 years after the end of”.’. |
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| | Schedule 39, page 391, line 8, at end insert— |
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| | | ‘65 | This Schedule has effect in relation to claims made on or after 6 April 2009.’. |
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| | Clause 114, page 71, line 39, at end insert— |
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| | | ‘( ) | In paragraph 61(1)(a) and (3)(a) (consequential claims etc), for “34(2)(b)” |
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| | | ( ) | In paragraph 88 (conclusiveness of amounts stated in return)— |
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| | | (a) | in sub-paragraph (3)(b), omit the words from “and” to the end, |
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| | | (b) | in sub-paragraph (3)(c), for “34(2)” substitute “34”, |
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| | | (c) | in sub-paragraph (4)(b), for “the end of the period specified in paragraph |
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| | | 34(1)” substitute “the completion of the enquiry”, and |
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| | | (d) | in sub-paragraph (4)(c), for “34(2)” substitute “34”. |
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| | | ( ) | In paragraph 93(1)(b) (general jurisdiction of Special or General |
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| | | Commissioners), for “34(2)” substitute “34”. |
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| | | ( ) | In the following provisions, for “34(2)” substitute “34”— |
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| | | (i) | section 46B(2)(aa) (questions to be determined by Special |
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| | | (ii) | section 46C(2)(b) (jurisdiction of Special Commissioners over |
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| | | certain claims included in returns), |
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| | | (iii) | section 46D(2)(aa) (questions to be determined by Land |
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| | | (iv) | section 55(1)(a)(ii) (recovery of tax not postponed), and |
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| | | (b) | in ICTA, section 754(2E) (assessment, recovery and postponement of |
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| | Schedule 40, page 393, line 17, after ‘T’, insert ‘deliberately’. |
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| | Schedule 40, page 395, line 23, at end insert— |
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| | | ‘15A (1) | Paragraph 19 (companies: officers’ liability) is amended as follows. |
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| | | (2) | In sub-paragraph (1), for the words from “of the company” to “as they” |
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| | | substitute “of the company, the officer is liable to pay such portion of the |
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| | | penalty (which may be 100%) as HMRC”. |
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| | | (3) | For sub-paragraph (5) substitute— |
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| | | “(5) | Where HMRC have specified a portion of a penalty in a notice |
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| | | given to an officer under sub-paragraph (1)— |
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| | | (a) | paragraph 11 applies to the specified portion as to a |
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| | | (b) | the officer must pay the specified portion before the end of |
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| | | the period of 30 days beginning with the day on which the |
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| | | (c) | paragraph 13(2), (3) and (5) apply as if the notice were an |
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| | | (d) | a further notice may be given in respect of a portion of any |
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| | | additional amount assessed in a supplementary assessment |
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| | | in respect of the penalty under paragraph 13(6), |
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| | | (e) | paragraphs 15(1) and (2), 16 and 17(1) to (3) and (6) apply |
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| | | as if HMRC had decided that a penalty of the amount of the |
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| | | specified portion is payable by the officer, and |
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| | | (f) | paragraph 21 applies as if the officer were liable to a |
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| | Schedule 41, page 406, line 13, leave out ‘decision’ and insert ‘notice’. |
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| | Schedule 41, page 407, line 33, leave out from ‘company’ to second ‘may’ in line |
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| | 37 and insert ‘, the officer is liable to pay such portion of the penalty (which may be |
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| | Schedule 41, page 408, line 5, leave out sub-paragraph (5) and insert— |
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| | | ‘(5) | Where HMRC have specified a portion of a penalty in a notice given to an |
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| | | officer under sub-paragraph (1)— |
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| | | (a) | paragraph 14 applies to the specified portion as to a penalty, |
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| | | (b) | the officer must pay the specified portion before the end of the period |
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| | | of 30 days beginning with the day on which the notice is given, |
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| | | (c) | paragraph 16(3) to (5) and (7) apply as if the notice were an |
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| | | (d) | a further notice may be given in respect of a portion of any additional |
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| | | amount assessed in a supplementary assessment in respect of the |
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| | | penalty under paragraph 16(6), |
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| | | (e) | paragraphs 17 to 19 apply as if HMRC had decided that a penalty of |
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| | | the amount of the specified portion is payable by the officer, and |
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| | | (f) | paragraph 23 applies as if the officer were liable to a penalty.’. |
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| | Clause 125, page 77, line 36, after ‘Commissioners’, insert ‘or the person |
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| | Clause 125, page 77, line 36, at end insert— |
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| | | ‘(2A) | The person concerned may appeal to the First-tier Tribunal against a decision by |
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| | | the Commissioners under subsection (2) if that decision can be reasonably shown |
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| | | to have had a significant adverse effect on the financial stability of the person |
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| | Clause 130, page 83, line 1, leave out from ‘section’ to end of line 2 and add ‘may |
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| | not be made unless a draft of the regulations has been laid before, and approved by a |
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| | resolution of, the House of Commons.’. |
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| | Clause 22, page 12, line 4, at end insert— |
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| | | ‘(1C) | Subsection (1) does not apply to an individual who is enrolled in a higher |
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| | | education institution in the United Kingdom.’. |
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| | Schedule 7, page 151, line 30, leave out ‘£2,000’ and insert ‘£5,435’. |
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| | Schedule 7, page 151, line 36, leave out ‘£2,000’ and insert ‘£5,435’. |
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| | Schedule 7, page 152, line 2, at end insert— |
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| | | ‘(4) | The Chancellor of the Exchequer shall review, on an annual basis, the amount |
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| | | specified under subsection (1)(c). |
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| | | (5) | Any review conducted under subsection (4) is subject to approval by resolution |
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| | | of the House of Commons.’. |
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| | Schedule 7, page 153, line 19, at end insert ‘(excluding each year the individual |
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| | was enrolled in full-time higher education in the UK)’. |
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| | Schedule 7, page 153, line 37, at end insert— |
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| | | ‘(6) | Subsection (4) shall not have effect until— |
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| | | (a) | the Treasury has laid before the House of Commons a report setting out |
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| | | its assessment of the impact of the charge on— |
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| | | (i) | foreign nationals in low-paid employment, |
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| | | (ii) | small businesses employing foreign nationals, and |
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| | | (iii) | higher education institutions; and |
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| | | (b) | the report has been approved by resolution of the House of Commons.’. |
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| | | Schedule 7, page 176, line 40, leave out ‘8(2)’ and insert ‘8’. |
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| | | Schedule 7, page 176, line 41, leave out from ‘plan),’ to end of line 42 and insert |
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| | ‘for sub-paragraph (2) substitute— |
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| | | “(2) | An employee is a UK resident taxpayer if— |
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| | | (a) | the employee’s earnings from the employment by reference |
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| | | to which the employee meets the employment requirement |
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| | | are (or would be if there were any) general earnings to |
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| | | which section 15 applies (earnings for year when employee |
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| | | |
| | | (b) | those general earnings are (or would be if there were any) |
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| | | earnings for a tax year in which the employee is ordinarily |
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| | | resident in the United Kingdom.”’. |
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| | | Schedule 7, page 176, line 43, leave out ‘6(2)(c)’ and insert ‘6(2)’. |
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| | | Schedule 7, page 176, line 44, leave out from ‘scheme),’ to end of line 45 and insert |
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| | ‘for paragraph (c) substitute— |
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| | | “(c) | E’s earnings from the office or employment within |
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| | | paragraph (a) are (or would be if there were any) general |
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| | | earnings to which section 15 applies (earnings for year |
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| | | when employee UK resident), |
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|
