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| Schedule 39, page 384, line 33, after ‘has’, insert ‘deliberately’. |
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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 385, line 38, after ‘later’, insert ‘during the period within which |
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| it is possible for an assessment to be raised to recover the tax lost’. |
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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 393, line 17, after ‘T’, insert ‘knowingly’. |
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| Schedule 40, page 394, line 16, at end insert— |
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| | ‘(A2) | For this purpose a person shall be deemed to have disclosed an inaccuracy if he |
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| | corrects the inaccuracy in accordance with regulation 34(3) of the Value Added |
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| | Tax Regulations 1995 provided that if requested to do so he subsequently gave |
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| | HMRC the help and access referred to in sub-paragraph (1)’. |
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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 404, line 32, after ‘failure,’, insert ‘or (if later) within one month |
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| after the time when the person first becomes aware of the failure,’. |
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| Schedule 41, page 406, line 11, at end insert— |
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| | 16A(1) | HMRC may suspend all or part of a penalty under paragraph 1 for an act or |
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| | failure that is neither deliberate nor concealed by notice in writing to P. |
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| | (2) | A notice must specify— |
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| | (a) | what part of the penalty is to be suspended; |
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| | (b) | a period of suspension not exceeding two years; and |
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| | (c) | conditions of suspension to be complied with by P. |
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| | (3) | HMRC may suspend all or part of a penalty only if compliance with a |
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| | condition of suspension would help P to avoid becoming liable to further |
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| | (a) | paragraph 1 for any act or failure that is neither deliberate nor |
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| | (b) | paragraph 1 of Schedule 24 to the Finance Act 2007 for careless |
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| | (4) | A condition of suspension may specify— |
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| | (a) | action to be taken, and |
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| | (b) | a period within which it must be taken. |
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| | (5) | On the expiry of the period of suspension— |
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| | (a) | if P satisfies HMRC that the conditions of suspension have been |
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| | complied with, the suspended penalty or part is cancelled, and |
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| | (b) | otherwise, the suspended penalty or part becomes payable. |
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| | (6) | If, during the period of suspension of all or part of a penalty under paragraph |
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| | 1, P becomes liable for any other penalty, the suspended penalty or part |
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| Schedule 41, page 406, line 13, leave out ‘decision’ and insert ‘notice’. |
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| Schedule 41, page 406, line 13, leave out ‘decision of HMRC’ and insert ‘notice |
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| under sub-paragraph (1)(b) of paragraph 16’. |
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| Schedule 41, page 406, line 14, leave out ‘decision of HMRC’ and insert ‘notice |
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| under sub-paragraph (1)(b) of paragraph 16’. |
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| Schedule 41, page 406, line 38, 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 he did |
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| not have access to, and could not afford, professional advice.’. |
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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 407, line 37, at end insert ‘and in pursuing the officer, HMRC |
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| shall have regard to the proportion of the penalty that in all the circumstances is just and |
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| reasonable to allocate to the officer.’. |
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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 122, page 76, line 13, at end insert ‘except to the extent that the regulations |
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| made under that Schedule provide for a minimum period of less than five days, and |
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| paragraph 14 of that Schedule shall not apply.’. |
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| Clause 124, page 77, line 31, at end add— |
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| | ‘(6) | No such order may be made unless the Commissioners have laid before the House |
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| | of Commons a report on the procedure they will adopt under section 122(2) and |
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| | the House of Commons has come to a resolution to the effect that that procedure |
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| | ensures adequate taxpayer safeguards.’. |
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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 125, page 77, line 36, at end insert— |
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| | ‘(2A) | Where there is more than one debit in relation to a person, any set-off under |
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| | subsection (2) shall be treated as reducing those debits in the manner and in the |
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| | order which will result in the greatest reduction of the person’s indebtedness to |
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| | (2B) | On making any set-off under subsection (2) in relation to a person, the |
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| | Commissioners shall forthwith notify the person in writing.’. |
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| Clause 125, page 78, line 15, at end insert ‘and a sum is payable only when it is |
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| agreed between the parties to be payable or where the person has exhausted all possible |
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| Clause 125, page 78, line 26, at end add— |
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| | ‘(10) | The Commissioners may not set a credit that is a tax credit payment against any |
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| | (11) | The Commissioners may not set a credit against any debit that is a tax credit |
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| | overpayment without the consent of the person or persons from whom the |
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| | Commissioners seek to recover the overpayment. |
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| | (12) | In subsection (10) above, a “tax credit payment” is a payment of working tax |
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| | credit or child tax credit under the Tax Credits Act 2002. |
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| | (13) | In subsection (11) above, a “tax credit overpayment” is an amount that is liable |
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| | to be repaid to the Commissioners under section 28 of the Tax Credit Act 2002.’. |
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| Clause 125, page 78, line 26, at end add— |
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| | ‘(14) | A person may appeal to the First-tier Tribunal against any decision of the |
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| | Commissioners under subsection (2). |
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| | (15) | Notice of an appeal must be given— |
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| | (b) | before the end of the period of 30 days beginning with the date on which |
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| | the Commissioners’ notification under subsection (2B) was issued. |
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| | (16) | On an appeal under subsection (14), the First-tier Tribunal may— |
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| | (a) | confirm the decision, |
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| | (c) | substitute for the decision another decision that the Commissioners had |
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| | power to make having regard to subsection (2A).’. |
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