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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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| [seventeenth and eighteenth sittings]
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| Schedule 36, page 352, line 14, after ‘An’, insert ‘authorised’. |
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| Schedule 36, page 352, line 18, after ‘is’, insert ‘in that person’s possession and’. |
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| Schedule 36, page 352, line 40, leave out ‘has’ and insert ‘and the taxpayer have’. |
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| Schedule 36, page 353, line 1, after ‘opportunity’, insert ‘to produce the |
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| information or document and’. |
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| Schedule 36, page 353, line 3, leave out ‘a summary of’. |
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| Schedule 36, page 353, line 15, at end insert— |
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| | ‘(6) | No notice shall be given by the First-tier Tribunal unless the person to whom the |
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| | notice is addressed and the taxpayer have been given notice of a hearing at which |
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| | the Tribunal is to consider the issue of the notice and have been given an |
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| | opportunity to attend the hearing and make representations.’. |
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| Schedule 36, page 354, line 13, leave out ‘may’ and insert ‘must’. |
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| Schedule 36, page 354, line 22, at end insert ‘(such period to be at least 30 days)’. |
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| Schedule 36, page 354, line 30, after ‘solely’, insert ‘or substantially’. |
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| Schedule 36, page 355, line 4, after ‘period’, insert ‘(such period to be at least 30 |
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| Schedule 36, page 355, line 12, leave out ‘any’ and insert ‘a person’s’. |
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| Schedule 36, page 355, line 17, leave out third ‘the’ and insert ‘that person’s’. |
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| Schedule 36, page 355, line 18, leave out ‘of any person’ and insert— |
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| | ‘() | The powers under this paragraph do not include power to enter or inspect any |
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| | part of the premises that is used solely as a dwelling. |
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| | |
| | “business assets” means assets that an officer of Revenue and Customs has |
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| | reason to believe are owned, leased or used in connection with the |
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| | carrying on of a business by any person, excluding documents, |
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| | “business documents” means documents (or copies of documents)— |
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| | (a) | that relate to the carrying on of a business by any person, and |
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| | (b) | that form part of any person’s statutory records, and |
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| | “business premises”, in relation to a person, means premises (or any part of |
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| | premises) that an officer of Revenue and Customs has reason to believe |
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| | are (or is) used in connection with the carrying on of a business by or on |
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| | Power to inspect premises used in connection with taxable supplies etc |
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| | 10A(1) | This paragraph applies where an officer of Revenue and Customs has reason |
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| | (a) | premises are used in connection with the supply of goods under |
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| | taxable supplies and goods to be so supplied are on those premises, |
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| | (b) | premises are used in connection with the acquisition of goods from |
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| | other member States under taxable acquisitions and goods to be so |
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| | acquired are on those premises, or |
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| | (c) | premises are used as a fiscal warehouse. |
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| | (2) | An officer of Revenue and Customs may enter the premises and inspect— |
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| | (b) | any goods that are on the premises, and |
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| | (c) | any documents on the premises that appear to the officer to relate to |
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| | (3) | The powers under this paragraph do not include power to enter or inspect any |
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| | part of the premises that is used solely as a dwelling. |
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| | (4) | Terms used both in sub-paragraph (1) and in VATA 1994 have the same |
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| | meaning in that sub-paragraph as they have in that Act. |
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| Schedule 36, page 355, line 18, at end insert— |
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| | ‘(1A) | For the purpose of this paragraph an inspection does not include the searching |
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| | of premises or any personal effects.’. |
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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 5, leave out ‘7’ and insert ‘14’. |
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| Schedule 36, page 355, line 22, leave out ‘24’and insert ‘72’. |
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| Schedule 36, page 355, line 24, leave out from first ‘the’ to end of line 25 and insert |
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| ‘approval of the First-tier Tribunal has been obtained under paragraph 11.’. |
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| Schedule 36, page 355, line 32, leave out from ‘person’ to end of line 34. |
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| Schedule 36, page 355, line 35, leave out from ‘state’ to end of line 36 and insert— |
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| | ‘(a) | the rights of the occupier of the premises that are to be searched, and |
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| | (b) | the rights of any person to whom paragraph 10(1) may apply.’. |
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| Schedule 36, page 355, line 40, leave out from beginning to end of line 10 on page |
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| Schedule 36, page 356, line 3, after ‘records’, insert ‘so far as they relate to the |
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| Schedule 36, page 356, line 5, at end insert ‘wholly or mainly’. |
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| Schedule 36, page 356, line 6, after ‘business’, insert ‘, or from which a business is |
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| substantially carried on’. |
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| Schedule 36, page 356, line 36, leave out from ‘(b)’ to ‘a’. |
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| Schedule 36, page 356, line 39, at end insert— |
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| | ‘(2A) | A taxpayer to whom a third party notice relates may also request a copy of the |
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| | document, and an officer of Revenue and Customs must comply with such a |
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| | request without charge.’. |
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| Schedule 36, page 357, line 3, at end insert ‘and any consequential losses |
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| Schedule 36, page 357, line 39, leave out from first ‘notice’ to end of line 40. |
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| Schedule 36, page 358, line 10, at end insert ‘in relation to the chargeable period’. |
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| Schedule 36, page 358, line 30, at end insert— |
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| | | ‘Provided that this condition shall not be met one year after evidence of facts, |
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| | sufficient in the reasonable opinion of the Commissioners to justify the making |
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| | of the assessment or the withdrawal of the relief, have come to their knowledge.’. |
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| Schedule 36, page 358, line 40, leave out ‘6’ and insert ‘4’. |
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| Schedule 36, page 358, line 41, at end insert— |
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| | ‘20A | An information notice given for the purpose of checking the tax position of a |
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| | company that has ceased to exist may not be given more than 6 years after the |
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| | company ceased to exist.’. |
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| Schedule 36, page 359, line 3, after ‘which’, insert ‘(a)’. |
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| Schedule 36, page 359, line 6, at end insert ‘or |
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| | (b) | such a claim could have been maintained if the information or document |
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| | had been obtained in the course of correspondence between a lawyer and |
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| Schedule 36, page 360, line 28, leave out sub-paragraphs (2) and (3). |
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| Schedule 36, page 360, line 28, leave out sub-paragraph (2). |
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| Schedule 36, page 360, line 35, leave out from second ‘notice’ to end of line 37. |
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| Schedule 36, page 360, line 37, at end insert— |
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| | ‘(1A) | A taxpayer to whom a third party notice relates may also appeal to the First- |
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| | tier Tribunal against the notice or any requirement of the notice.’. |
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| Schedule 36, page 360, line 38, leave out sub-paragraphs (2) and (3). |
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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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