|
| |
| |
(ii) | an appeal may be made, and |
| |
(b) | the circumstances in which, or the time at which, an appeal or review |
| |
is, or may be treated as, concluded. |
| |
(3) | An order under subsection (1) may, in particular, contain provision about the |
| |
payment of sums by, or to, the Commissioners in cases where— |
| 5 |
(a) | a right to a review is exercised, or |
| |
(b) | an appeal is made or determined. |
| |
(4) | That includes provision about payment of sums where an appeal has been |
| |
determined, but a further appeal may be or has been made, including |
| |
| 10 |
(a) | requiring payments to be made, |
| |
(b) | enabling payments to be postponed, or |
| |
(c) | imposing conditions in connection with the making or postponement |
| |
| |
(5) | An order under subsection (1) may, in particular, contain provision about |
| 15 |
interest on any sum that is payable by, or to, the Commissioners in accordance |
| |
with a decision made on the determination of an appeal. |
| |
(6) | Provision under subsection (1) may be made by amending, repealing or |
| |
revoking any provision of any Act or subordinate legislation (whenever passed |
| |
or made, including this Act and any Act amended by it). |
| 20 |
(7) | An order under subsection (1) may— |
| |
(a) | provide that any provision contained in the order comes into force on a |
| |
day appointed by an order of the Treasury made by statutory |
| |
instrument (and may provide that different days may be appointed for |
| |
| 25 |
(b) | contain incidental, supplemental, consequential, transitional, |
| |
transitory and saving provision, and |
| |
(c) | make different provision for different purposes. |
| |
(8) | A statutory instrument containing an order under subsection (1) may not be |
| |
made unless a draft of it has been laid before and approved by resolution of the |
| 30 |
| |
(9) | But if the order, or any other order under subsection (1) contained in the |
| |
statutory instrument, is made in connection with a transfer of functions carried |
| |
out under the Tribunals, Courts and Enforcement Act 2007 (c. 15), the statutory |
| |
instrument may only be made if a draft of it has been laid before and approved |
| 35 |
by resolution of each House of Parliament. |
| |
| |
(a) | references to appeals against HMRC decisions include any other kind |
| |
of proceedings relating to an HMRC matter, and |
| |
(b) | references to the making, determination or conclusion of appeals are to |
| 40 |
| |
| |
“the Commissioners” means the Commissioners for Her Majesty’s |
| |
| |
| 45 |
(a) | any decision of the Commissioners relating to an HMRC matter, |
| |
| |
| |
| |
|
| |
| |
(b) | any decision of an officer of Revenue and Customs relating to |
| |
| |
and references to an HMRC decision include references to anything |
| |
done by such a person in connection with making such a decision or in |
| |
consequence of such a decision; |
| 5 |
“HMRC matter” means any matter connected with a function of the |
| |
Commissioners or an officer of Revenue and Customs. |
| |
Customs and excise decisions subject to review and appeal |
| |
123 | Alcoholic liquor duties |
| |
(1) | Schedule 42 contains amendments of FA 1994 making certain decisions about |
| 10 |
alcoholic liquor duties subject to review and appeal. |
| |
(2) | The amendments made by that Schedule have effect in relation to decisions |
| |
made on or after the day on which this Act is passed. |
| |
124 | Security under CEMA 1979 |
| |
(1) | In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of |
| 15 |
CEMA 1979 subject to review and appeal)— |
| |
(a) | after “any security” insert “(or further security)”, and |
| |
(b) | insert at the end “, guarantee or other security”. |
| |
(2) | The amendments made by subsection (1) have effect in relation to decisions |
| |
made on or after the day on which this Act is passed. |
| 20 |
| |
| |
Taking control of goods etc |
| |
125 | Enforcement by taking control of goods: England and Wales |
| |
(1) | This section applies if a person does not pay a sum that is payable by that |
| 25 |
person to the Commissioners under or by virtue of an enactment or under a |
| |
| |
(2) | The Commissioners may use the procedure in Schedule 12 to the Tribunals, |
| |
Courts and Enforcement Act 2007 (c. 15) (taking control of goods) to recover |
| |
| 30 |
(3) | This section extends to England and Wales only. |
| |
126 | Summary warrant: Scotland |
| |
(1) | This section applies if a person does not pay a sum that is payable by that |
| |
person to the Commissioners under or by virtue of any enactment or under a |
| |
| 35 |
(2) | An officer of Revenue and Customs may apply to the sheriff for a summary |
| |
| |
| |
| |
|
| |
| |
(3) | An application under subsection (2) must be accompanied by a certificate |
| |
| |
(a) | complies with subsection (4), and |
| |
(b) | is signed by the officer. |
| |
(4) | A certificate complies with this subsection if— |
| 5 |
| |
(i) | none of the persons specified in the application has paid the |
| |
sum payable by that person, |
| |
(ii) | the officer has demanded payment from each such person of the |
| |
sum payable by that person, and |
| 10 |
(iii) | the period of 14 days beginning with the day on which the |
| |
demand is made has expired without payment being made, and |
| |
(b) | it specifies the sum payable by each person specified in the application. |
| |
(5) | Subsection (4)(a)(iii) does not apply to an application under subsection (2) |
| |
insofar as it relates to— |
| 15 |
(a) | sums payable in respect of value added tax, |
| |
(b) | sums payable in respect of deductions required to be made under |
| |
section 61 of FA 2004 (sub-contractors in the construction industry), |
| |
| |
(c) | sums payable by a person in that person’s capacity as an employer. |
| 20 |
(6) | The sheriff must, on an application by an officer of Revenue and Customs |
| |
under subsection (2), grant a summary warrant in, or as nearly as may be in, |
| |
the form prescribed by Act of Sederunt. |
| |
(7) | A summary warrant granted under subsection (6) authorises the recovery of |
| |
| 25 |
| |
| |
| |
(d) | arrestment and action of furthcoming or sale. |
| |
(8) | Subject to subsection (9) and without prejudice to section 39(1) of the Debt |
| 30 |
Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of |
| |
| |
(a) | the sheriff officer’s fees, and |
| |
(b) | any outlays necessarily incurred by that officer, |
| |
in connection with the execution of a summary warrant are to be chargeable |
| 35 |
against the person in relation to whom the warrant was granted. |
| |
(9) | No fees are to be chargeable by the sheriff officer against the person in relation |
| |
to whom the summary warrant was granted for collecting, and accounting to |
| |
the Commissioners for, sums paid to that officer by that person in respect of the |
| |
| 40 |
(10) | This section extends to Scotland only. |
| |
127 | Consequential provision and commencement |
| |
(1) | Part 1 of Schedule 43 contains provision consequential on section 125. |
| |
(2) | Part 2 of that Schedule contains provision consequential on section 126. |
| |
| |
| |
|
| |
| |
(3) | The extent of the amendments and repeals in Schedule 43 is the same as the |
| |
provision amended or repealed. |
| |
(4) | Sections 125 and 126 and Schedule 43 come into force on such day as the |
| |
Commissioners may by order made by statutory instrument appoint. |
| |
(5) | An order under subsection (4) may— |
| 5 |
(a) | make different provision for different purposes, and |
| |
(b) | contain transitional provision and savings. |
| |
| |
128 | Set-off: England and Wales and Northern Ireland |
| |
(1) | This section applies where there is both a credit and a debit in relation to a |
| 10 |
| |
(2) | The Commissioners may set the credit against the debit (subject to section 129). |
| |
(3) | The obligations of the Commissioners and the person concerned are |
| |
discharged to the extent of any set-off under subsection (2). |
| |
(4) | “Credit”, in relation to a person, means— |
| 15 |
(a) | a sum that is payable by the Commissioners to the person under or by |
| |
virtue of an enactment, or |
| |
(b) | a relevant sum that may be repaid to the person by the Commissioners. |
| |
(5) | For the purposes of subsection (4), in relation to a person— |
| |
(a) | any assignment of the person’s entitlement to a sum shall be |
| 20 |
disregarded, with the exception of an assignment by means of a |
| |
direction under section 429 of ITA 2007 (giving through self-assessment |
| |
| |
(b) | “relevant sum” means a sum that was paid in connection with any |
| |
liability (including any purported or anticipated liability) of that person |
| 25 |
to make a payment to the Commissioners under or by virtue of an |
| |
enactment or under a contract settlement. |
| |
(6) | “Debit”, in relation to a person, means a sum that is payable by the person to |
| |
the Commissioners under or by virtue of an enactment or under a contract |
| |
| 30 |
(7) | This section has effect without prejudice to any other power of the |
| |
Commissioners to set off amounts. |
| |
(8) | In section 429(5) of ITA 2007 (giving through self-assessment)— |
| |
(a) | in the definition of “tax repayment”, for “set-off that falls to be made |
| |
against the individual’s liabilities” substitute “relevant set-off”, and |
| 35 |
| |
““relevant set-off”, in relation to an individual, means any |
| |
set-off that falls to be made against the individual’s |
| |
liabilities, other than any set-off under section 128 of FA |
| |
| 40 |
(9) | Subsections (1) to (7) extend to England and Wales and Northern Ireland only. |
| |
| |
| |
|
