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| | For other Amendment(s) see the following page(s):
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| | Finance Bill Committee 207-228 |
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| | (Except Clauses 3, 5, 6, 15, 21, 49, 90 and 117
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| | and new Clauses amending section 74 of the Finance Act 2003)
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| | Schedule 36, page 355, line 19, leave out from ‘this’ to end of line 22 and insert |
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| | ‘Part of this Schedule may be carried out only— |
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| | | (a) | at a time agreed to by the occupier of the premises, or |
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| | | (b) | if sub-paragraph (3) is satisfied, at any reasonable time. |
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| | | (3) | This sub-paragraph is satisfied if— |
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5 | | (a) | the occupier of the premises has been given at least 7 days’ notice of |
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| | | the time of the inspection’. |
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| | | As an Amendment to Jane Kennedy’s proposed Amendment (No. 222):— |
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| | Line 6, leave out ‘7’ and insert ‘14’. |
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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 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 insert— |
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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, 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 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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| | Schedule 36, page 358, line 30, at end insert ‘Provided that this condition shall not |
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| | be met one year after evidence of facts, sufficient in the reasonable opinion of the |
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| | Commissioners to justify the making of the assessment or the withdrawal of the relief, |
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| | have come to their knowledge.’. |
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| | Schedule 36, page 362, line 6, after ‘records’, insert ‘for VAT purposes’. |
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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 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 31, after ‘writing’, insert ‘in relation to a particular |
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| | Schedule 38, page 382, line 17, at end insert— |
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| | | ‘(7) | 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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| | 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 ‘deliberately’. |
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| | Schedule 39, page 384, line 33, after ‘has’, insert ‘deliberately’. |
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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 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 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(4) | 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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| | | (5) | 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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| | | (6) | 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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| | | (7) | 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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| | | (8) | 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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| | | (9) | 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 ‘a 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 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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