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| | Schedule 36, page 361, line 13, leave out from first ‘the’ to end of line 14 and insert |
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| | Schedule 36, page 361, line 25, leave out from ‘Tribunal’ to end of line 28 and |
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| | insert ‘(such period to be at least 30 days starting with the day after the notification of the |
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| | decision to the person to whom the information notice was given)’. |
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| | Schedule 36, page 362, line 6, after ‘records’, insert ‘for VAT purposes’. |
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| | Schedule 36, page 362, line 24, at end insert ‘and of the company or companies that |
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| | the Officer believes are subsidiary undertakings and the notice shall be taken as relating |
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| | only to the companies so specified’. |
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| | Schedule 36, page 364, line 40, at end insert— |
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| | | ‘(3) | A penalty may not be imposed under this paragraph until— |
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| | | (a) | 30 days after the penalty under paragraph 37 is imposed, or |
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| | | (b) | if later, 30 days after any appeal under paragraph 45 against that penalty |
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| | Schedule 36, page 365, line 29, leave out paragraph 41. |
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| | Schedule 36, page 365, line 43, after ‘Customs’, insert ‘or the First-tier Tribunal’. |
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| | Schedule 36, page 366, line 5, at end insert ‘, and in particular where the taxpayer |
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| | satisfies HMRC or on appeal the First-tier Tribunal that at the time of the failure or |
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| | obstruction he did not have access to, and could not afford, professional advice.’. |
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| | Schedule 36, page 366, line 43, leave out from ‘issued’ to end of line 1 on page |
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| | Schedule 36, page 367, line 1, leave out ‘HMRC’ and insert ‘the First-tier |
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| | Schedule 36, page 367, line 42, leave out sub-paragraph (4) and insert— |
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| | | ‘(4) | The proceedings before the Upper Tribunal shall be conducted in the same way |
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| | | as an appeal against a tax assessment. |
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| | | (4A) | In particular, the person shall be entitled— |
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| | | (a) | to appear before and be heard by the Upper Tribunal, or |
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| | | (b) | to make representations to the Tribunal in writing.’. |
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| | Schedule 36, page 368, line 12, leave out ‘issued’ and insert ‘received’. |
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| | Schedule 36, page 369, line 33, leave out from ‘Schedule’ to end of line 34 and |
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| | insert ‘may not be made unless a draft of the regulations has been laid before, and |
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| | approved by a resolution of, the House of Commons.’. |
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| | Schedule 36, page 370, line 3, at end insert— |
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| | | (c) | any building or structure, |
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| | | (e) | any means of transport,’. |
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| | Schedule 36, page 370, line 12, at beginning insert ‘(1)’. |
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| | Schedule 36, page 370, line 14, leave out from ‘who’ to end of line 15 and insert |
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| | ‘holds the position of Inspector of Taxes within Revenue and Customs.’. |
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| | Schedule 36, page 370, line 15, at end insert— |
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| | | ‘(2) | The Commissioners shall publish— |
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| | | (a) | the criteria by which they determine who should be authorised for any |
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| | | particular provision, and |
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| | | (b) | for each provision requiring an authorised officer, the names of all |
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| | | officers who are so authorised.’. |
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| | Schedule 36, page 370, line 29, leave out sub-paragraph (3). |
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| | Schedule 36, page 371, line 45, leave out ‘present and future liability’ and insert |
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| | ‘or present liability or any future liability to the extent that it depends in whole or in part |
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| | to any past or present transactions’. |
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| | Schedule 36, page 373, line 12, at end insert— |
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| | | ‘68A | In section 29(6)(c) (assessment where loss of tax discovered), omit “, whether |
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| | | in pursuance of a notice under section 19A of this Act or otherwise”.’. |
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| | Schedule 36, page 373, line 20, at end insert— |
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| | | ‘71A (1) | Section 107A (relevant trustees) is amended as follows. |
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| | | (2) | In subsection (2)(a), for “, 95 or 97AA” substitute ‘or 95’. |
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| | | (3) | In subsection (3)(a), omit “or 97AA(1)(b)”.’. |
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| | Schedule 36, page 376, line 8, leave out ‘118’ and insert ‘115’. |
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| | Clause 109, page 68, line 25, at end insert ‘, or |
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| | | (d) | makes any other provision in connection with a requirement mentioned |
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| | | in paragraph (a) or (b).’. |
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| | Clause 109, page 68, line 26, leave out ‘A provision’ and insert ‘An enactment’. |
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| | Clause 109, page 68, line 27, leave out ‘provision’ and insert ‘enactment’. |
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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 376, line 30, after ‘regulations’, insert ‘made under paragraph |
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| | 2(3A) and (3B) of Schedule 11 to the Value Added Tax Act 1994 or such other specific |
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| | provisions as Parliament may from time to time determine’. |
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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 31, after ‘writing’, insert ‘in relation to a particular |
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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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| | Schedule 38, page 383, line 31, at end add— |
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| | | ‘Amendment of Tax Avoidance Schemes (Information) Regulations 2004 |
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| | | (8) | The Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864) |
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| | | shall be amended by adding after regulation 8(10) the words “and if the |
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| | | accounting period or year of assessment in which the reference number is |
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| | | received differs from the accounting period or year of assessment in which the |
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| | | first transaction forming part of the arrangements is entered into, then the |
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| | | reporting requirement in this regulation shall relate to the later of those two |
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| | | periods (unless a tax advantage arises in an earlier period in which case the |
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| | | reporting shall be in that earlier period).”’. |
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| | Clause 113, page 70, line 25, leave out ‘may’. |
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| | Clause 113, page 70, line 25, after ‘provision’, insert ‘under which the |
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| | amendments can take effect only in relation to claims and assessments for a fiscal year |
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| | starting after the date in which the order is made’. |
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| | Clause 113, page 70, line 25, at end add— |
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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 384, line 9, at end insert ‘except that for claims relating to tax |
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| | years up to and including 2007/08 the reference to “4 years” shall be “6 years”.’. |
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| | Schedule 39, page 384, line 30, after ‘a’, insert ‘deliberate’. |
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