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Finance Bill
Schedule 48 — Extension of information and inspection powers

352

 

      (4)  

A person who the officer considers is needed to assist with the

valuation, measurement or determination may enter and inspect

the premises or property with the officer.

Carrying out inspections under paragraph 12A

12B   (1)  

An inspection under paragraph 12A may be carried out only if

5

condition A or B is satisfied.

      (2)  

Condition A is that—

(a)   

the inspection is carried out at a time agreed to by a

relevant person, and

(b)   

the relevant person has been given notice in writing of the

10

agreed time of the inspection.

      (3)  

“Relevant person” means—

(a)   

the occupier of the premises, or

(b)   

if the occupier cannot be identified or the premises are

vacant, a person who controls the premises.

15

      (4)  

Condition B is that—

(a)   

the inspection has been approved by the tribunal, and

(b)   

any relevant person specified by the tribunal has been

given at least 7 days’ notice in writing of the time of the

inspection.

20

      (5)  

A notice under sub-paragraph (4)(b) must state the possible

consequences of obstructing the officer in the exercise of the

power.

      (6)  

If a notice is given under this paragraph in respect of an inspection

approved by the tribunal (see paragraph 13), it must state that the

25

inspection has been so approved.

      (7)  

An officer of Revenue and Customs seeking to carry out an

inspection under paragraph 12A must produce evidence of

authority to carry out the inspection if asked to do so by—

(a)   

the occupier of the premises, or

30

(b)   

any other person who appears to the officer to be in charge

of the premises or property.”

6     (1)  

Paragraph 13 (approval of tribunal) is amended as follows.

      (2)  

In sub-paragraph (1), insert at the end “(and for the effect of obtaining such

approval see paragraph 39 (penalties))”.

35

      (3)  

In sub-paragraph (1A) (inserted by Schedule 47), insert at the end “(except

as required under sub-paragraph (2A))”.

      (4)  

In sub-paragraph (2), after “an inspection” insert “under paragraph 10, 10A

or 11”.

      (5)  

After that sub-paragraph insert—

40

   “(2A)  

The tribunal may not approve an inspection under paragraph 12A

unless—

 
 

Finance Bill
Schedule 48 — Extension of information and inspection powers

353

 

(a)   

an application for approval is made by, or with the

agreement of, an authorised officer of Revenue and

Customs,

(b)   

the person whose tax position is the subject of the

proposed inspection has been given a reasonable

5

opportunity to make representations to the officer of

Revenue and Customs about that inspection,

(c)   

the occupier of the premises has been given a reasonable

opportunity to make such representations,

(d)   

the tribunal has been given a summary of any

10

representations made, and

(e)   

the tribunal is satisfied that, in the circumstances, the

inspection is justified.

     (2B)  

Paragraphs (c) and (d) of sub-paragraph (2A) do not apply if the

tribunal is satisfied that the occupier of the premises cannot be

15

identified.”

7          

In paragraph 17(b) (power to record information), after “premises,” insert

“property, goods,”.

8     (1)  

Paragraph 21 (restrictions on giving taxpayer notices) is amended as

follows.

20

      (2)  

In sub-paragraph (7), for “VAT position” substitute “position as regards any

tax other than income tax, capital gains tax or corporation tax”.

      (3)  

In the heading, insert at the end “following tax return”.

9          

After that paragraph insert—

“Taxpayer notices following land transaction return

25

21A   (1)  

Where a person has delivered a land transaction return under

section 76 of FA 2003 (returns for purposes of stamp duty land tax)

in respect of a transaction, a taxpayer notice may not be given for

the purpose of checking that person’s stamp duty land tax

position in relation to that transaction.

30

      (2)  

Sub-paragraph (1) does not apply where, or to the extent that, any

of conditions A to C is met.

      (3)  

Condition A is that a notice of enquiry has been given in respect

of—

(a)   

the return, or

35

(b)   

a claim (or an amendment of a claim) made by the person

in connection with the transaction,

           

and the enquiry has not been completed.

      (4)  

In sub-paragraph (3) “notice of enquiry” means a notice under

paragraph 12 of Schedule 10, or paragraph 7 of Schedule 11A, to

40

FA 2003.

      (5)  

Condition B is that, as regards the person, an officer of Revenue

and Customs has reason to suspect that—

 
 

Finance Bill
Schedule 48 — Extension of information and inspection powers

354

 

(a)   

an amount that ought to have been assessed to stamp duty

land tax in respect of the transaction may not have been

assessed,

(b)   

an assessment to stamp duty land tax in respect of the

transaction may be or have become insufficient, or

5

(c)   

relief from stamp duty land tax in respect of the transaction

may be or have become excessive.

      (6)  

Condition C is that the notice is given for the purpose of obtaining

any information or document that is also required for the purpose

of checking that person’s position as regards a tax other than

10

stamp duty land tax.”

10         

In paragraph 28 (restrictions on inspection of business documents), and in

the heading before that paragraph, omit “business”.

11         

After paragraph 34 insert—

“Involved third parties

15

34A   (1)  

This paragraph applies to a third party notice or a notice under

paragraph 5 if—

(a)   

it is given to an involved third party (see paragraph 61A),

(b)   

it is given for the purpose of checking the position of a

person, or a class of persons, as regards the relevant tax,

20

and

(c)   

it refers only to relevant information or relevant

documents.

      (2)  

In relation to such a third party notice—

(a)   

paragraph 3(1) (approval etc of third party notices) does

25

not apply,

(b)   

paragraph 4(1) (copying third party notices to taxpayer)

does not apply, and

(c)   

paragraph 30(1) (appeal) has effect as if it permitted an

appeal on any grounds.

30

      (3)  

In relation to such a notice under paragraph 5—

(a)   

sub-paragraphs (3) and (4) of that paragraph (approval of

tribunal) have effect as if they permitted, but did not

require, an authorised officer of Revenue and Customs to

obtain the approval of the tribunal, and

35

(b)   

paragraph 31 (appeal) has effect as if it permitted an appeal

on any grounds.

      (4)  

The involved third party may not appeal against a requirement in

the notice to provide any information, or produce any document,

that forms part of the involved third party’s statutory records.

40

      (5)  

In relation to an involved third party, “relevant documents”,

“relevant information” and “relevant tax” are defined in

paragraph 61A.

 
 

Finance Bill
Schedule 48 — Extension of information and inspection powers

355

 

Registered pension schemes etc

34B   (1)  

This paragraph applies to a third party notice or a notice under

paragraph 5 if it refers only to information or documents that

relate to any pensions matter.

      (2)  

“Pensions matter” means any matter relating to—

5

(a)   

a registered pension scheme,

(b)   

an annuity purchased with sums or assets held for the

purposes of a registered pension scheme or a pre-2006

pension scheme, or

(c)   

an employer-financed retirement benefits scheme.

10

      (3)  

In relation to such a third party notice—

(a)   

paragraph 3(1) (approval etc of third party notices) does

not apply,

(b)   

paragraph 4(1) (copying third party notices to taxpayer)

does not apply, and

15

(c)   

paragraph 30(1) (appeal) has effect as if it permitted an

appeal on any grounds.

      (4)  

In relation to such a notice under paragraph 5—

(a)   

sub-paragraphs (3) and (4) of that paragraph (approval of

tribunal) have effect as if they permitted, but did not

20

require, an authorised officer of Revenue and Customs to

obtain the approval of the tribunal, and

(b)   

paragraph 31 (appeal) has effect as if it permitted an appeal

on any grounds.

      (5)  

A person may not appeal against a requirement in the notice to

25

provide any information, or produce any document, that forms

part of any person’s statutory records.

      (6)  

Where the notice relates to a matter within sub-paragraph (2)(a) or

(b), the officer of Revenue and Customs who gives the notice must

give a copy of the notice to the scheme administrator in relation to

30

the pension scheme.

      (7)  

Where the notice relates to a matter within sub-paragraph (2)(c),

the officer of Revenue and Customs who gives the notice must

give a copy of the notice to the responsible person in relation to the

employer-financed retirement benefits scheme.

35

      (8)  

Sub-paragraphs (6) and (7) do not apply if the notice is given to a

person who, in relation to the scheme or annuity to which the

notice relates, is a prescribed description of person.

Registered pension schemes etc: interpretation

34C        

In paragraph 34B—

40

“employer-financed retirement benefits scheme” has the

same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see

sections 393A and 393B of that Act);

“pension scheme” has the same meaning as in Part 4 of FA

2004;

45

 
 

Finance Bill
Schedule 48 — Extension of information and inspection powers

356

 

“pre-2006 pension scheme” means a scheme that, at or in

respect of any time before 6 April 2006, was—

(a)   

a retirement benefits scheme approved for the

purposes of Chapter 1 of Part 14 of ICTA,

(b)   

a former approved superannuation fund (as defined

5

in paragraph 1(3) of Schedule 36 to FA 2004),

(c)   

a relevant statutory scheme (as defined in section

611A of ICTA) or a pension scheme treated as if it

were such a scheme, or

(d)   

a personal pension scheme approved under Chapter

10

4 of Part 14 of ICTA;

“prescribed” means prescribed by regulations made by the

Commissioners;

“registered pension scheme” means a pension scheme that is

or has been a registered pension scheme within the

15

meaning of Part 4 of FA 2004 or in relation to which an

application for registration under that Part of that Act has

been made;

“responsible person”, in relation to an employer-financed

retirement benefits scheme, has the same meaning as in

20

Chapter 2 of Part 6 of ITEPA 2003 (see section 399A of that

Act);

“scheme administrator”, in relation to a pension scheme, has

the same meaning as in Part 4 of FA 2004 (see section 270

of that Act).”

25

12         

In paragraph 35 (special cases: groups of undertakings), in sub-paragraph

(4A)(c) (inserted by Schedule 47)—

(a)   

for “paragraph 21” substitute “paragraphs 21 and 21A”, and

(b)   

for “applies” substitute “apply”.

13         

In paragraph 37 (special cases: partnerships), after sub-paragraph (2)

30

insert—

   “(2A)  

Where, in respect of a transaction entered into as purchaser by or

on behalf of the members of the partnership, any of the partners

has—

(a)   

delivered a land transaction return under Part 4 of FA 2003

35

(stamp duty land tax), or

(b)   

made a claim under that Part of that Act,

           

paragraph 21A (restrictions where taxpayer has delivered land

transaction return) has effect as if that return had been delivered,

or that claim had been made, by each of the partners.”

40

14         

After paragraph 61 insert—

“Involved third parties

61A   (1)  

In this Schedule, “involved third party” means a person described

in the first column of the Table below.

      (2)  

In this Schedule, in relation to an involved third party, “relevant

45

information”, “relevant document” and “relevant tax” have the

meaning given in the corresponding entries in that Table.

 
 

Finance Bill
Schedule 48 — Extension of information and inspection powers

357

 
  

Involved third party

Relevant information

Relevant tax

 
   

and relevant

  
   

documents

  
 

1.

A body approved by an

Information and

Income tax

 
  

officer of Revenue and

documents relating

  

5

  

Customs for the purpose of

to the donations

  
  

paying donations within the

   
  

meaning of Part 12 of ITEPA

   
  

2003 (donations to charity:

   
  

payroll giving) (see section

   

10

  

714 of that Act)

   
 

2.

A plan manager (see section

Information and

Income tax

 
  

696 of ITTOIA 2005

documents relating

  
  

(managers of individual

to the plan,

  
  

investment plans))

including

  

15

   

investments which

  
   

are or have been

  
   

held under the plan

  
 

3.

An account provider in

Information and

Income tax

 
  

relation to a child trust fund

documents relating

  

20

  

(as defined in section 3 of

to the fund,

  
  

the Child Trust Funds Act

including

  
  

2004)

investments which

  
   

are or have been

  
   

held under the fund

  

25

 

4.

A person who is or has been

Information and

Income tax

 
  

registered as a managing

documents relating

Capital gains tax

 
  

agent at Lloyd’s in relation

to, and to the

Corporation tax

 
  

to a syndicate of

activities of, the

  
  

underwriting members of

syndicate

  

30

  

Lloyd’s

   
 

5.

A person involved (in any

Information and

Insurance

 
  

capacity) in an insurance

documents relating

premium tax

 
  

business (as defined for the

to contracts of

  
  

purposes of Part 3 of FA

insurance entered

  

35

  

1994)

into in the course of

  
   

the business

  
 

6.

A person who makes

Information and

Insurance

 
  

arrangements for persons to

documents relating

premium tax

 
  

enter into contracts of

to the contracts

  

40

  

insurance

   
 

7.

A person who—

Information and

Insurance

 
  

(a)   

is concerned in a

documents relating

premium tax

 
  

business that is not

to the contracts

  
  

an insurance

   

45

  

business (as

   
  

defined for the

   
  

purposes of Part 3

   
  

of FA 1994), and

   
  

(b)   

has been involved

   

50

  

in the entry into a

   
  

contract of

   
  

insurance

   
  

providing cover

   
  

for any matter

   

55

  

associated with

   
  

that business

   
 
 

Finance Bill
Schedule 49 — Powers to obtain contact details for debtors

358

 
  

Involved third party

Relevant information

Relevant tax

 
   

and relevant

  
   

documents

  
 

8.

A person who, in relation to

Information and

Stamp duty

 
  

a charge to stamp duty

documents relating

reserve tax

 

5

  

reserve tax on an

to the agreement,

  
  

agreement, transfer, issue,

transfer, issue,

  
  

appropriation or surrender,

appropriation or

  
  

is an accountable person (as

surrender

  
  

defined in regulation 2 of

   

10

  

the Stamp Duty Reserve Tax

   
  

Regulations S.I. 1986/1711

   
  

(as amended from time to

   
  

time))

   
 

9.

A responsible person in

Information and

Petroleum

 

15

  

relation to an oil field (as

documents relating

revenue tax

 
  

defined for the purposes of

to the oil field

  
  

Part 1 of OTA 1975)

   
 

10.

A person involved (in any

Information and

Aggregates levy

 
  

capacity) in subjecting

documents relating

  

20

  

aggregate to exploitation in

to matters in which

  
  

the United Kingdom (as

the person is or has

  
  

defined for the purposes of

been involved

  
  

Part 2 of FA 2001) or in

   
  

connected activities

   

25

 

11.

A person involved (in any

Information and

Climate change

 
  

capacity) in making or

documents relating

levy

 
  

receiving taxable

to matters in which

  
  

commodities (as defined for

the person is or has

  
  

the purposes of Schedule 6

been involved

  

30

  

to FA 2000) or in connected

   
  

activities

   
 

12.

A person involved (in any

Information and

Landfill tax”.

 
  

capacity) with any landfill

documents relating

  
  

disposal (as defined for the

to the disposal

  

35

  

purposes of Part 3 of FA

   
  

1996)

   
 

15    (1)  

Paragraph 62 (meaning of “statutory records”) is amended as follows.

      (2)  

In sub-paragraph (1), for paragraph (b) substitute—

“(b)   

any other enactment relating to a tax,”.

40

      (3)  

In sub-paragraph (2)(b), for “VATA 1994 or any other enactment relating to

value added tax” substitute “any other enactment relating to a tax”.

Schedule 49

Section 96

 

Powers to obtain contact details for debtors

Requirement for contact details for debtor

45

1     (1)  

This Schedule applies where—

(a)   

a sum is payable by a person (“the debtor”) to the Commissioners

under or by virtue of an enactment or under a contract settlement,

(b)   

an officer of Revenue and Customs reasonably requires contact

details for the debtor for the purpose of collecting that sum,

50

 
 

 
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