Finance Bill

House of Commons

Session 2007 - 08
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Finance Bill

Finance Bill (Volume II)
Schedule 43 — Taking control of goods etc: consequential provision
Part 1 — Consequential provision: taking control of goods
440

Schedule 43
Section 127

Taking control of goods etc: consequential provision
Part 1
Consequential provision: taking control of goods
TMA 1970
1     (1)
Section 61 of TMA 1970 (distraint by collection) is amended as follows.
      (2)
In subsection (1), omit the words from “(a) in England and Wales” to “in
Northern Ireland,”.
      (3)
Omit subsection (1A).
      (4)
Insert at the end—
“(7)
This section extends only to Northern Ireland.”
Social Security Administration Act 1992 (c. 5)
2
In the Social Security Administration Act 1992, omit section 121A (recovery
of contributions etc in England and Wales).
FA 1994
3     (1)
FA 1994 is amended as follows.
      (2)
Omit section 10A (breaches of controlled goods agreements).
      (3)
In Schedule 7 (insurance premium tax), omit paragraph 18A (breaches of
controlled goods agreements).
VATA 1994
4
In VATA 1994, omit section 67A (breach of controlled goods agreement).
FA 1996
5
In Schedule 5 to FA 1996 (landfill tax), omit paragraph 23A (controlled
goods agreements).
FA 1997
6
In section 51 of FA 1997 (enforcement by distress), omit subsection (A1).
FA 2000
7
In Schedule 6 to FA 2000 (climate change levy), omit paragraph 89A
(controlled goods agreements).
FA 2001
8
In Schedule 5 to FA 2001 (aggregates levy: recovery and interest), omit
paragraph 14A (controlled goods agreements).

Finance Bill (Volume II)
Schedule 43 — Taking control of goods etc: consequential provision
Part 2 — Consequential provision: summary warrant
441

FA 2003
9
In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery),
omit paragraph 1A (recovery of tax in England and Wales).
Tribunals, Courts and Enforcement Act 2007 (c. 15)
10    (1)
Schedule 12 of the Tribunals, Courts and Enforcement Act 2007 (taking
control of goods) is amended as follows.
      (2)
Omit paragraph 14(5) (relevant premises where enforcement agent acting
under section 121A of Social Security Administration Act 1992).
      (3)
In paragraph 19(2) (powers to use reasonable force), for paragraphs (b) to (e)
substitute—
“(b)
section 125 of the Finance Act 2008.”
Other repeals
11
In consequence of the preceding provisions of this Schedule, omit—
(a)
paragraph 8 of Schedule 5 to the Social Security Contributions
(Transfer of Functions, etc.) Act 1999 (c. 2),
(b)
paragraph 6 of Schedule 11 to the Welfare Reform and Pensions Act
1999 (c. 30),
(c)
section 5(1) of the National Insurance Contributions and Statutory
Payments Act 2004 (c. 3), and
(d)
paragraphs 33, 104(2), 114, 116(2), 119, 123, 126(2), 136, 140 and 147(2)
of Schedule 13 to the Tribunals, Courts and Enforcement Act 2007
(c. 15).
Part 2
Consequential provision: summary warrant
TMA 1970
12
In TMA 1970 omit—
(a)
section 63 (recovery of tax in Scotland), and
(b)
section 63A (sheriff officer’s fees and outlays).
Debtors (Scotland) Act 1987 (c. 18)
13    (1)
In section 1 (time to pay directions)—
(a)
in subsection (5)(d), for “in respect of tax or as if it were tax”
substitute “under or by virtue of any enactment or under a contract
settlement”,
(b)
in subsection (5)(f), omit sub-paragraphs (i), (iii) and (iv), and
(c)
after subsection (8) insert—
“(8A)
In paragraph (d) of subsection (5) above, “contract
settlement” means an agreement made in connection with
any person’s liability to make a payment to the
Commissioners for Her Majesty’s Revenue and Customs
under or by virtue of any enactment.”

Finance Bill (Volume II)
Schedule 44 — Certificates of debt: consequential provision
442

      (2)
In section 5 (time to pay orders)—
(a)
in subsection (4)(d), for “in respect of tax or as if it were tax”
substitute “under or by virtue of any enactment or under a contract
settlement”,
(b)
in subsection (4)(f), omit sub-paragraphs (i), (iii) and (iv), and
(c)
after subsection (8) insert—
“(8A)
In paragraph (d) of subsection (4) above, “contract
settlement” means an agreement made in connection with
any person’s liability to make a payment to the
Commissioners for Her Majesty’s Revenue and Customs
under or by virtue of any enactment.”
      (3)
In section 106 (interpretation), in the definition of “summary warrant”—
(a)
omit paragraph (cc),
(b)
in paragraph (d), for “any of the enactments” substitute “the
enactments (other than the Taxes Management Act 1970)”, and
(c)
after that paragraph insert—
“(e)
section 126 of the Finance Act 2008.”
Social Security Administration Act 1992 (c. 5)
14
In the Social Security Administration Act 1992, omit section 121B (recovery
of contributions etc in Scotland).
FA 1997
15
In FA 1997, omit section 52 (recovery of relevant tax in Scotland).
FA 2003
16
In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery),
omit paragraph 3 (recovery of tax in Scotland).
Schedule 44
Section 135

Certificates of debt: consequential provision
TMA 1970
1
In section 70 of TMA 1970 (evidence), omit subsections (1) and (2).
OTA 1975
2
In the table in paragraph 2(1) of Schedule 2 to OTA 1975 (management and
collection of petroleum revenue tax), omit the entries in respect of section
70(1) and (2) of TMA 1970.
IHTA 1984
3
In section 254 of IHTA 1984 (evidence), omit subsection (2).

Finance Bill (Volume II)
Schedule 44 — Certificates of debt: consequential provision
443

Social Security Administration Act 1992 (c. 5)
4
In section 118 of the Social Security Adminstration Act 1992 (evidence of
non-payment), omit subsections (1), (3) and (7).
FA 1994
5
In Schedule 7 to FA 1994 (insurance premium tax), in paragraph 29(1)
(evidence by certificate)—
(a)
in paragraph (a), after “Act,” insert “or”, and
(b)
omit paragraph (c) (and the “or” before it).
VATA 1994
6
In Schedule 11 to VATA 1994 (administration, collection and enforcement of
VAT), in paragraph 14(1) (evidence by certificate), omit paragraph (d) (and
the “or” before it).
FA 1996
7
In Schedule 5 to FA 1996 (landfill tax), in paragraph 37(1) (evidence by
certificate)—
(a)
in paragraph (a), after “Act,” insert “or”, and
(b)
omit paragraph (c) (and the “or” before it).
FA 2000
8
In Schedule 6 to FA 2000 (climate change levy), in paragraph 135(1)
(evidence by certificate)—
(a)
in paragraph (a), after “levy,” insert “or”, and
(b)
omit paragraphs (c) and (d).
FA 2001
9
In Schedule 7 to FA 2001 (aggregates levy: information and evidence etc), in
paragraph 12(1)—
(a)
in paragraph (a), after “registered,” insert “or”, and
(b)
omit paragraphs (c) and (d).
FA 2003
10
In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery of
tax), omit paragraph 7 (evidence of unpaid debt) and the heading before it.
Other repeals
11
In consequence of the preceding provisions of this Schedule, omit—
(a)
paragraph 21 of Schedule 19 to FA 1994,
(b)
section 62(1) of the Social Security Act 1998 (c. 14),
(c)
paragraph 32 of Schedule 19 to FA 1998,
(d)
paragraph 7(2) and (6) of Schedule 5 to the Social Security (Transfer
of Functions, etc.) Act 1999 (c. 2),
(e)
section 89(3) of FA 2001, and

Finance Bill (Volume II)
Schedule 45 — Vehicle excise duty: offence of using or keeping unlicensed vehicle
444

(f)
paragraph 135(2) of Schedule 6 to ITEPA 2003.
Schedule 45
Section 142

Vehicle excise duty: offence of using or keeping unlicensed vehicle
Introductory
1
VERA 1994 is amended as follows.
Amendments of section 29
2     (1)
Section 29 (offence of using or keeping unlicensed vehicle) is amended as
follows.
      (2)
In subsection (1), for “on a public road a vehicle (not being an exempt
vehicle)” substitute “a vehicle”.
      (3)
After subsection (2) insert—
“(2A)
Subsection (1) does not apply to a vehicle if—
(a)
it is an exempt vehicle in respect of which regulations under
this Act require a nil licence to be in force and a nil licence is
in force in respect of the vehicle, or
(b)
it is an exempt vehicle that is not one in respect of which
regulations under this Act require a nil licence to be in force.
(2B)
Subsection (1) does not apply to a vehicle if—
(a)
the vehicle is being neither used nor kept on a public road,
and
(b)
the particulars and declaration required to be furnished and
made by regulations under section 22(1D) have been
furnished and made in accordance with the regulations and
the terms of the declaration have at no time been breached.
(2C)
Subsection (1) does not apply to a vehicle if the vehicle is kept by a
motor trader or vehicle tester at business premises.
(2D)
The Secretary of State may by regulations make provision amending
this section for the purpose of providing further exceptions from
subsection (1) (or varying or revoking any such further exceptions).
(2E)
A person accused of an offence under subsection (1) is not entitled to
the benefit of an exception from subsection (1) conferred by or under
this section unless evidence is adduced that is sufficient to raise an
issue with respect to that exception; but where evidence is so
adduced it is for the prosecution to prove beyond reasonable doubt
that the exception does not apply.”
      (4)
In subsection (3), for “in respect of the vehicle” substitute “in respect of using
or keeping the vehicle on a public road”.
      (5)
In subsection (7), for “kept (but not used)” substitute “not being used”.

Finance Bill (Volume II)
Schedule 45 — Vehicle excise duty: offence of using or keeping unlicensed vehicle
445

Amendment of section 30
3
In section 30(2) (additional penalty for keeper of unlicensed vehicle), for
“appropriate to the vehicle” substitute “chargeable in respect of using or
keeping the vehicle on a public road”.
Amendments of Schedule 2A
4
Schedule 2A (immobilisation, removal and disposal of vehicles) is amended
as follows.
5     (1)
Paragraph 1 (immobilisation) is amended as follows.
      (2)
In sub-paragraph (1), for “on a public road” substitute “in any place other
than a place to which this Schedule does not apply”.
      (3)
After that sub-paragraph insert—
   “(1A)
This Schedule does not apply to—
(a)
any place which is within the curtilage of, or in the vicinity
of, a dwelling-house, mobile home or houseboat and
which is normally enjoyed with it, or
(b)
any place which is within the curtilage of, or in the vicinity
of, a building consisting entirely (apart from common
parts) of two or more dwellings and which is normally
enjoyed only by the occupiers of one or more of those
dwellings.”
      (4)
In sub-paragraph (2)—
(a)
after “direction may” insert “enter the place and”
(b)
omit “on the same or another public road”.
      (5)
For sub-paragraph (6) substitute—
    “(6)
The second requirement is that—
(a)
evidence that no offence under section 29(1) was being
committed when the immobilisation device was fixed or
the vehicle moved is produced in accordance with
instructions specified in the immobilisation notice,
(b)
such sum as may be prescribed is paid in any manner
specified in the immobilisation notice, or
(c)
any other prescribed conditions are fulfilled.
     (6A)
The conditions prescribed under sub-paragraph (6)(c) may
include a condition that any of the following declarations is
made—
(a)
a declaration that an appropriate licence was in force for
the vehicle at the time when the immobilisation device was
fixed or the vehicle moved,
(b)
(unless the vehicle was stationary on a public road) a
declaration that a relevant declaration was in force for the
vehicle at that time, or
(c)
a declaration that at that time the vehicle was an exempt
vehicle which was not one in respect of which regulations
under this Act require a nil licence to be in force.”

Finance Bill (Volume II)
Schedule 45 — Vehicle excise duty: offence of using or keeping unlicensed vehicle
446

      (6)
Insert at the end—
    “(9)
In sub-paragraph (6A)(a) “appropriate licence”, in relation to a
vehicle, means—
(a)
a vehicle licence,
(b)
a trade licence which entitled the holder to keep the vehicle
where it was stationary, or
(c)
a nil licence.
     (10)
For the purposes of sub-paragraph (6A)(b)—
(a)
“relevant declaration” means the declaration required to
be made by regulations under section 22(1D), and
(b)
a relevant declaration is in force for a vehicle if the vehicle
is neither used nor kept on a public road (except under a
trade licence) and the declaration has been made, and the
particulars required to be furnished by regulations under
section 22(1D) have been furnished, in relation to the
vehicle in accordance within the regulations within the
immediately preceding period of 12 months.”
6
In paragraph 2(4) (offences connected with immobilisation), for paragraphs
(a) and (b) substitute—
“(a)
a person makes a declaration described in paragraph
1(6A)(a), (b) or (c) with a view to securing the release of a
vehicle from an immobilisation device purported to have
been fixed in accordance with the regulations, and”.
7     (1)
Paragraph 3 (removal and disposal of vehicles) is amended as follows.
      (2)
In sub-paragraph (1)(a)(i), for “on a public road” substitute “in any place
other than a place to which this Schedule does not apply”.
      (3)
In sub-paragraph (2), after “direction, may” insert “enter the place and”.
      (4)
In sub-paragraph (7), for paragraphs (c) and (d) substitute—
“(c)
the production of evidence that no offence under section
29(1) was committed;
(d)
payment of a prescribed sum where such evidence is not
produced;
(e)
the making of a declaration described in paragraph
1(6A)(a), (b) or (c).”
8
In paragraph 4(1) (offences as to securing possession of vehicles), for
paragraphs (a) and (b) substitute—
“(a)
a person makes a declaration described in paragraph
1(6A)(a), (b) or (c) with a view to securing possession of a
vehicle purported to have been delivered into the custody
of a person in accordance with provision made under
paragraph 3, and”.