|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | | |
| | 
| Schedule 36, page 360, line 27, leave out sub-paragraph 2. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 360, line 28, leave out sub-paragraphs (2) and (3). |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 360, line 35, leave out from ‘notice’ to end of line 36. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 360, line 35, leave out from second ‘notice’ to end of line 37. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 360, line 37, at end insert— |
|
| | | ‘(1A) | A taxpayer to whom a third party notice relates may also appeal to the First- |
|
| | | tier Tribunal against the notice or any requirement of the notice.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 360, line 38, leave out sub-paragraphs (2) and (3). |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 361, line 13, leave out from first ‘the’ to end of line 14 and insert |
|
| | |
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 361, line 25, leave out from ‘Tribunal’ to end of line 28 and |
|
| | insert ‘within such period as is specified by the Tribunal (such period to be at least 30 days |
|
| | starting with the day after the notification of the decision to the person to whom the |
|
| | information notice was given)’. |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 362, line 24, at end insert ‘and of the company or companies that |
|
| | the Officer believes are subsidiary undertakings and the notice shall be taken as relating |
|
| | only to the companies so specified’. |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 364, line 40, at end insert— |
|
| | | ‘(3) | A penalty may not be imposed under this paragraph until— |
|
| | | (a) | 30 days after the penalty under paragraph 37 is imposed, or |
|
| | | (b) | if later, 30 days after any appeal under paragraph 45 against that penalty |
|
| | | |
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 365, line 29, leave out paragraph 41. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 365, line 43, after ‘Customs’ insert ‘or the First-tier Tribunal’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 366, line 43, leave out from ‘issued’ to end of line 1 on page |
|
| | |
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 367, line 1, leave out ‘HMRC’ and insert ‘the First-tier |
|
| | |
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 367, line 42, leave out sub-paragraph (4) and insert— |
|
| | | ‘(4) | The proceedings before the Upper Tribunal shall be conducted in the same way |
|
| | | as an appeal against a tax assessment. |
|
| | | (4A) | In particular, the person shall be entitled— |
|
| | | (a) | to appear before and be heard by the Upper Tribunal, or |
|
| | | (b) | to make representations to the Tribunal in writing.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 368, line 12, leave out ‘issued’ and insert ‘received’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 369, line 33, leave out from ‘Schedule’ to end of line 34 and |
|
| | insert ‘may not be made unless a draft of the regulations has been laid before, and |
|
| | approved by a resolution of, the House of Commons.’. |
|
| | |
| | | |
| | | Schedule 36, page 370, line 3, at end insert— |
|
| | | |
| | | (c) | any building or structure, |
|
| | | |
| | | (e) | any means of transport,’. |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 370, line 12, at beginning insert ‘(1)’. |
|
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | | |
| | Schedule 36, page 370, line 14, leave out from ‘who’ to end of line 15 and insert |
|
| | ‘holds the position of Inspector of Taxes within Revenue and Customs.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 370, line 15, at end insert— |
|
| | | ‘(2) | The Commissioners shall publish— |
|
| | | (a) | the criteria by which they determine who should be authorised for any |
|
| | | particular provision, and |
|
| | | (b) | for each provision requiring an authorised officer, the names of all |
|
| | | officers who are so authorised.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 370, line 29, leave out sub-paragraph (3). |
|
| | |
| | |
| | |
| | |
| | | |
| | | Schedule 36, page 370, line 45, leave out ‘present and future liability’ and insert |
|
| | ‘or present liability or any future liability to the extent that it depends in whole or in part |
|
| | to any past or present transactions’. |
|
| | |
| | | |
| | | Schedule 36, page 373, line 12, at end insert— |
|
| | | ‘68A | In section 29(6)(c) (assessment where loss of tax discovered), omit “, whether |
|
| | | in pursuance of a notice under section 19A of this Act or otherwise”.’. |
|
| | |
| | | |
| | | Schedule 36, page 373, line 20, at end insert— |
|
| | | ‘71A (1) | Section 107A (relevant trustees) is amended as follows. |
|
| | | (2) | In subsection (2)(a), for “, 95 or 97AA” substitute ‘or 95’. |
|
| | | (3) | In subsection (3)(a), omit “or 97AA(1)(b)”.’. |
|
|
| |
| | |
| | |
| |
| | |
| | | |
| | | Schedule 36, page 376, line 8, leave out ‘118’ and insert ‘115’. |
|
| | |
| | |
| | | |
| | | Clause 109, page 68, line 25, at end insert ‘, or |
|
| | | (d) | makes any other provision in connection with a requirement mentioned |
|
| | | in paragraph (a) or (b).’. |
|
| | |
| | | |
| | | Clause 109, page 68, line 26, leave out ‘A provision’ and insert ‘An enactment’. |
|
| | |
| | | |
| | | Clause 109, page 68, line 27, leave out ‘provision’ and insert ‘enactment’. |
|
| | |
| | | |
| | | Clause 109, page 68, line 29, leave out ‘provision’ and insert ‘enactment’. |
|
| | |
| | | |
| | | Clause 109, page 68, line 37, leave out ‘a provision’ and insert ‘an enactment’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Clause 109, page 69, line 24, leave out from first ‘is’ to end of line 26 and insert ‘an |
|
| | officer of Revenue and Customs,’. |
|
| | |
| | | |
| | | Clause 109, page 69, line 29, after ‘includes’, insert ‘an enactment contained in’. |
|
| | |
| | |
| | |
| | |
| | |
| | | |
| | Schedule 37, page 377, line 9, leave out from ‘cases’ to end of line 13. |
|
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | | |
| | Schedule 37, page 377, line 31, leave out ‘in writing’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 37, page 377, line 32, at end insert ‘and received in writing by each |
|
| | taxpayer to whom the duty under sub-paragraph (1) applies.’. |
|
| | |
| | |
| | | |
| | | Schedule 38, page 381, line 45, leave out ‘involving the client’. |
|
| | |
| | |
| | |
| | |
| | |
| | | |
| | Schedule 39, page 385, line 37, leave out from ‘discovers’ to ‘that’ in line 38 and |
|
| | insert ‘within four years of that information having been provided’. |
|
| | |
| | | |
| | | Schedule 39, page 386, line 21, after ‘500(4)’, insert ‘and (9)’. |
|
| | |
| | | |
| | | Schedule 39, page 386, line 31, at end insert— |
|
| | | |
| | | 26A | In section 65(6) of FA 1991 (additional assessment to corporation tax on |
|
| | | receipt of reimbursement expenditure), for “six years” substitute “4 years”.’. |
|
| | |
| | | |
| | | Schedule 39, page 389, line 34, at end insert— |
|
| | | ‘51A | In section 840A(1) (claims for relief for backdated pensions charged on arising |
|
| | | basis) (inserted by Schedule 7 to this Act), for “on or before the fifth |
|
| | | anniversary of the normal self-assessment filing date for” substitute “not more |
|
| | | than 4 years after the end of”.’. |
|
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | | |
| | Schedule 39, page 391, line 8, at end insert— |
|
| | | ‘65 | This Schedule has effect in relation to claims made on or after 6 April 2009.’. |
|
| | |
| | |
| | | |
| | | Clause 114, page 71, line 39, at end insert— |
|
| | | ‘( ) | In paragraph 61(1)(a) and (3)(a) (consequential claims etc), for “34(2)(b)” |
|
| | | |
| | | ( ) | In paragraph 88 (conclusiveness of amounts stated in return)— |
|
| | | (a) | in sub-paragraph (3)(b), omit the words from “and” to the end, |
|
| | | (b) | in sub-paragraph (3)(c), for “34(2)” substitute “34”, |
|
| | | (c) | in sub-paragraph (4)(b), for “the end of the period specified in paragraph |
|
| | | 34(1)” substitute “the completion of the enquiry”, and |
|
| | | (d) | in sub-paragraph (4)(c), for “34(2)” substitute “34”. |
|
| | | ( ) | In paragraph 93(1)(b) (general jurisdiction of Special or General |
|
| | | Commissioners), for “34(2)” substitute “34”. |
|
| | | ( ) | In the following provisions, for “34(2)” substitute “34”— |
|
| | | |
| | | (i) | section 46B(2)(aa) (questions to be determined by Special |
|
| | | |
| | | (ii) | section 46C(2)(b) (jurisdiction of Special Commissioners over |
|
| | | certain claims included in returns), |
|
| | | (iii) | section 46D(2)(aa) (questions to be determined by Land |
|
| | | |
| | | (iv) | section 55(1)(a)(ii) (recovery of tax not postponed), and |
|
| | | (b) | in ICTA, section 754(2E) (assessment, recovery and postponement of |
|
| | | |
| | |
| | |
| | | |
| | | Schedule 40, page 393, line 17, after ‘T’, insert ‘deliberately’. |
|
| | |
| | | |
| | | Schedule 40, page 395, line 23, at end insert— |
|
| | | ‘15A (1) | Paragraph 19 (companies: officers’ liability) is amended as follows. |
|
| | | (2) | In sub-paragraph (1), for the words from “of the company” to “as they” |
|
| | | substitute “of the company, the officer is liable to pay such portion of the |
|
| | | penalty (which may be 100%) as HMRC”. |
|
| | | (3) | For sub-paragraph (5) substitute— |
|
|
