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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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| | Clause 126, page 78, line 31, leave out ‘that’ and insert ‘a’. |
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| | Clause 126, page 78, line 32, at end insert ‘or a post-insolvency debit against a pre- |
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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 132, page 83, line 36, at end insert ‘in the absence of evidence to the |
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| | Clause 132, page 83, line 38, leave out from ‘enactment’ to end of line 39. |
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| | Clause 138, page 86, line 37, leave out ‘electronic’. |
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| | Schedule 45, page 416, line 29, leave out ‘the dwelling’ and insert ‘it’. |
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| | Schedule 45, page 416, line 34, at the end insert— |
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| | | ‘(c) | any place which is not within the curtilage of a dwelling house and |
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| | | (ii) | used for the purposes of keeping a vehicle subject to private |
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| | Schedule 45, page 417, line 12, leave out ‘is so produced’. |
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| | Schedule 45, page 417, line 41, at end insert— |
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| | | ‘(2A) | In sub-paragraph (2), after “direction, may” insert “enter the place and”.’. |
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| | Clause 145, page 89, line 21, leave out from ‘substitute’ to end of line 23 and insert |
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| | ‘“the withdrawal of approval of— |
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| | | (i) | an environmental body by the regulatory body; |
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| | | (ii) | the regulatory body by the Commissioners; and |
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| | | (iii) | an environmental body by the Commissioners on an occasion |
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| | | when the Commissioners have assessed that serious non- |
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| | | compliance has occurred on the part of an environmental |
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| Clause 148, page 90, line 25, leave out ‘parargraph (a)’ and insert ‘paragraphs (a) |
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| | | Clause 148, page 90, line 41, leave out ‘(6)(b),’. |
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| | Clause 148, page 90, line 41, leave out ‘and (7B)’ and insert ‘, (7B) and (13)’. |
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| | Clause 148, page 90, line 42, leave out first ‘a right to’. |
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| | Clause 148, page 90, line 42, leave out second ‘a right to’. |
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| | Clause 148, page 90, line 44, at end insert— |
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| | | ‘(c) | subsections (7B) and (13) also have effect as if— |
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| | | (i) | references to a capital market investment were references to the |
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| | | loan capital falling within paragraph (d) of section 78(7), and |
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| | | (ii) | references to a capital market arrangement were to the |
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| | | arrangements under which that loan capital is raised.’. |
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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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| | | Clause 22, page 12, line 40, at end add— |
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| | | ‘(9) | The Treasury shall lay before the House of Commons by 31 December 2008 a |
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| | | report setting out the basis of a statutory residence rule to replace the existing |
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| | Schedule 7, page 151, leave out lines 20 to 28 and insert— |
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| | | ‘(3) | Sections 42 and 43 of TMA 1970 (procedure and time limit for making |
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| | | claims), except section 42(1A) of that Act, apply in relation to a claim |
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| | | under this section as they apply in relation to a claim for relief. |
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| | | 809BA | Claim for remittance basis by long-term UK resident: nomination of |
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| | | foreign income and gains to which section 809G(2) is to apply |
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| | | (1) | This section applies to an individual for a tax year if the individual— |
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| | | (a) | is aged 18 or over in that year, and |
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| | | (b) | has been UK resident in at least 7 of the 9 tax years |
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| | | immediately preceding that year. |
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| | | (2) | A claim under section 809B by the individual for that year must |
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| | | contain a nomination of the income or chargeable gains of the |
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| | | individual for that year to which section 809G(2) is to apply. |
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| | | (3) | The income or chargeable gains nominated must be part (or all) of the |
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| | | individual’s foreign income and gains for that year. |
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| | | (4) | The income and chargeable gains nominated must be such that the |
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| | | relevant tax increase does not exceed £30,000. |
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| | | (5) | “The relevant tax increase” is— |
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| | | (a) | the total amount of income tax and capital gains tax payable |
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| | | by the individual for that year, minus |
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| | | (b) | the total amount of income tax and capital gains tax that would |
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| | | be payable by the individual for that year apart from section |
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| | | (6) | See section 809Z for the meaning of an individual’s foreign income |
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| | | and gains for a tax year.’. |
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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, leave out lines 1 and 2. |
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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 152, line 2, at end insert— |
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| | | ‘(4) | The Treasury must lay before the House of Commons annually a report setting |
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| | | out the cost of administering the domicile regime. |
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| | | (5) | Each report made under subsection (4) must identify the level of unremitted |
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| | | foreign income and gains at which the revenue raised exceeds both the cost of |
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| | | collection by HMRC and the cost of compliance by the taxpayers.’. |
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| | | Schedule 7, page 152, line 8, at end insert ‘or such income and gains do not exceed |
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| | the amount referred to in section 809C(1)(c),’. |
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| | | Schedule 7, page 153, leave out lines 1 to 12. |
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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 25, leave out ‘809B(3)’ and insert ‘809BA’. |
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