|
| |
|
(c) | the officer has reasonable grounds to believe that a person (“the third |
| |
party”) has any such details, and |
| |
(d) | the condition in sub-paragraph (2) is met. |
| |
(2) | That condition is that— |
| |
(a) | the third party is a company, a local authority or a local authority |
| 5 |
| |
(b) | the officer has reasonable grounds to believe that the third party |
| |
obtained the details in the course of carrying on a business. |
| |
(3) | This Schedule does not apply if— |
| |
(a) | the third party is a charity and obtained the details in the course of |
| 10 |
providing services free of charge, or |
| |
(b) | the third party is not a charity but obtained the details in the course |
| |
of providing services on behalf of a charity that are free of charge to |
| |
the recipient of the service. |
| |
| 15 |
2 (1) | An officer of Revenue and Customs may by notice in writing require the |
| |
third party to provide the details. |
| |
(2) | The notice must name the debtor. |
| |
| |
3 | If a notice is given to the third party under this Schedule, the third party |
| 20 |
must provide the details— |
| |
(a) | within such period, and |
| |
(b) | at such time, by such means and in such form (if any), |
| |
| as is reasonably specified or described in the notice. |
| |
| 25 |
4 (1) | The third party may appeal against the notice or any requirement in the |
| |
notice on the ground that it would be unduly onerous to comply with the |
| |
| |
(2) | Paragraph 32 of Schedule 36 to FA 2008 (procedure on appeal to tribunal) |
| |
applies to an appeal under this paragraph as it applies to an appeal relating |
| 30 |
to a notice under that Schedule. |
| |
| |
5 (1) | This paragraph applies if the third party fails to comply with the notice. |
| |
(2) | The third party is liable to a penalty of £300. |
| |
(3) | Paragraphs 44 to 49 and 52 of Schedule 36 to FA 2008 (assessment and |
| 35 |
enforcement of penalties etc) apply in relation to a penalty under this |
| |
paragraph as they apply in relation to a penalty under paragraph 39(1)(a) of |
| |
that Schedule (and references in those provisions to an information notice |
| |
include a notice under this Schedule). |
| |
|
| |
|
| |
|
Power to change amount of penalty |
| |
6 (1) | If it appears to the Treasury that there has been a change in the value of |
| |
money since the last relevant date, they may by regulations substitute for the |
| |
sum for the time being specified in paragraph 5 such other sum as appears |
| |
to them to be justified by the change. |
| 5 |
(2) | In sub-paragraph (1), “relevant date” means— |
| |
(a) | the date on which this Act is passed, and |
| |
(b) | each date on which the power conferred by that sub-paragraph has |
| |
| |
(3) | Regulations under this paragraph do not apply to any failure which began |
| 10 |
before the date on which they come into force. |
| |
(4) | Regulations made by the Treasury under this paragraph are to be made by |
| |
| |
(5) | A statutory instrument containing regulations under this paragraph is |
| |
subject to annulment in pursuance of a resolution of the House of Commons. |
| 15 |
Application of provisions of TMA 1970 |
| |
7 | Subject to the provisions of this Schedule, the following provisions of TMA |
| |
1970 apply for the purposes of this Schedule as they apply for the purposes |
| |
| |
(a) | section 108 (responsibility of company officers), |
| 20 |
(b) | section 114 (want of form), and |
| |
(c) | section 115 (delivery and service of documents). |
| |
| |
| |
| 25 |
| |
| |
“charity” means a company, body of persons or trust established for |
| |
charitable purposes only; |
| |
“the Commissioners” means the Commissioners for Her Majesty’s |
| 30 |
| |
“contact details”, in relation to a person, means the person’s address |
| |
and any other information about how the person may be contacted; |
| |
“contract settlement” means an agreement made in connection with |
| |
any person’s liability to make a payment to the Commissioners |
| 35 |
under or by virtue of an enactment; |
| |
“enactment” includes subordinate legislation (within the meaning of |
| |
the Interpretation Act 1978); |
| |
“local authority” has the meaning given in section 999 of ITA 2007; |
| |
“local authority association” has the meaning given in section 1000 of |
| 40 |
| |
“property business” has the same meaning as in ITTOIA 2005 (see |
| |
section 263(6) of that Act). |
| |
|
| |
|
| |
|
| |
| |
| |
| |
1 (1) | Paragraph 1 of Schedule 7 to FA 1994 (insurance premium tax: records) is |
| |
| 5 |
(2) | In sub-paragraph (3)— |
| |
(a) | after “may” insert “— |
| |
| |
| |
“(b) | authorise the Commissioners to direct that any |
| 10 |
such records need only be preserved for a shorter |
| |
period than that specified in the regulations, and |
| |
(c) | authorise a direction to be made so as to apply |
| |
generally or in such cases as the Commissioners |
| |
| 15 |
(3) | For sub-paragraphs (4) to (6) substitute— |
| |
“(4) | A duty under the regulations to preserve records may be |
| |
| |
(a) | by preserving them in any form and by any means, or |
| |
(b) | by preserving the information contained in them in any |
| 20 |
| |
| subject to any conditions or exceptions specified in writing by the |
| |
| |
2 | In consequence of the amendment made by paragraph 1(3), in the Criminal |
| |
Procedure (Consequential Provisions) (Scotland) Act 1995, in Schedule 4, |
| 25 |
| |
| |
3 | Part 4 of FA 2003 (stamp duty land tax) is amended as follows. |
| |
4 | Schedule 10 (stamp duty land tax: returns, enquiries, assessments and |
| |
appeals) is amended in accordance with paragraphs 5 to 7. |
| 30 |
5 (1) | Paragraph 9 (duty to keep and preserve records) is amended as follows. |
| |
(2) | In sub-paragraph (2), for “for six years after the effective date of the |
| |
transaction and until any later” substitute “until the end of the later of the |
| |
| |
(3) | After that sub-paragraph insert— |
| 35 |
“(2A) | “The relevant day” means— |
| |
(a) | the sixth anniversary of the effective date of the |
| |
| |
(b) | such earlier day as may be specified in writing by the |
| |
Commissioners for Her Majesty’s Revenue and Customs |
| 40 |
(and different days may be specified for different cases).” |
| |
|
| |
|
| |
|
(4) | After sub-paragraph (3) insert— |
| |
“(4) | The Commissioners for Her Majesty’s Revenue and Customs may |
| |
| |
(a) | provide that the records required to be kept and preserved |
| |
under this paragraph include, or do not include, records |
| 5 |
specified in the regulations, and |
| |
(b) | provide that those records include supporting documents |
| |
| |
(5) | Regulations under this paragraph may make provision by |
| |
reference to things specified in a notice published by the |
| 10 |
Commissioners for Her Majesty’s Revenue and Customs in |
| |
accordance with the regulations (and not withdrawn by a |
| |
| |
(6) | “Supporting documents” includes accounts, books, deeds, |
| |
contracts, vouchers and receipts.” |
| 15 |
6 | For paragraph 10 (preservation of information instead of original records) |
| |
| |
“10 | The duty under paragraph 9 to preserve records may be |
| |
| |
(a) | by preserving them in any form and by any means, or |
| 20 |
(b) | by preserving the information contained in them in any |
| |
| |
| subject to any conditions or exceptions specified in writing by the |
| |
Commissioners for Her Majesty’s Revenue and Customs.” |
| |
7 | Accordingly, in the heading before paragraph 10, for “instead of original |
| 25 |
records” substitute “etc”. |
| |
8 | Schedule 11 (record-keeping where transaction is not notifiable) is amended |
| |
in accordance with paragraphs 9 to 11. |
| |
9 (1) | Paragraph 4 (duty to keep and preserve records) is amended as follows. |
| |
(2) | In sub-paragraph (2), for “for six years after the effective date of the |
| 30 |
transaction” substitute “until the end of— |
| |
(a) | the sixth anniversary of the effective date of the |
| |
| |
(b) | such earlier day as may be specified in writing by the |
| |
Commissioners for Her Majesty’s Revenue and Customs |
| 35 |
(and different days may be specified for different cases).” |
| |
(3) | After sub-paragraph (3) insert— |
| |
“(4) | The Commissioners for Her Majesty’s Revenue and Customs may |
| |
| |
(a) | provide that the records required to be kept and preserved |
| 40 |
under this paragraph include, or do not include, records |
| |
specified in the regulations, and |
| |
(b) | provide that those records include supporting documents |
| |
| |
(5) | Regulations under this paragraph may make provision by |
| 45 |
reference to things specified in a notice published by the |
| |
|
| |
|
| |
|
Commissioners for Her Majesty’s Revenue and Customs in |
| |
accordance with the regulations (and not withdrawn by a |
| |
| |
(6) | “Supporting documents” includes accounts, books, deeds, |
| |
contracts, vouchers and receipts.” |
| 5 |
10 | For paragraph 5 (preservation of information instead of original records) |
| |
| |
“5 | The duty under paragraph 4 to preserve records may be |
| |
| |
(a) | by preserving them in any form and by any means, or |
| 10 |
(b) | by preserving the information contained in them in any |
| |
| |
| subject to any conditions or exceptions specified in writing by the |
| |
Commissioners for Her Majesty’s Revenue and Customs.” |
| |
11 | Accordingly, in the heading before paragraph 5, for “instead of original |
| 15 |
records” substitute “etc”. |
| |
12 | Schedule 11A (claims not included in returns) is amended in accordance |
| |
with paragraphs 13 and 14. |
| |
13 (1) | Paragraph 3 (duty to keep and preserve records) is amended as follows. |
| |
(2) | Omit sub-paragraphs (3) and (4). |
| 20 |
(3) | After sub-paragraph (4) insert— |
| |
“(4A) | The Commissioners for Her Majesty’s Revenue and Customs may |
| |
| |
(a) | provide that the records required to be kept and preserved |
| |
under this paragraph include, or do not include, records |
| 25 |
specified in the regulations, and |
| |
(b) | provide that those records include supporting documents |
| |
| |
(4B) | Regulations under this paragraph may make provision by |
| |
reference to things specified in a notice published by the |
| 30 |
Commissioners for Her Majesty’s Revenue and Customs in |
| |
accordance with the regulations (and not withdrawn by a |
| |
| |
(4C) | “Supporting documents” includes accounts, books, deeds, |
| |
contracts, vouchers and receipts.” |
| 35 |
14 | After that paragraph insert— |
| |
“Preservation of information etc |
| |
3A | The duty under paragraph 3 to preserve records may be |
| |
| |
(a) | by preserving them in any form and by any means, or |
| 40 |
(b) | by preserving the information contained in them in any |
| |
| |
| subject to any conditions or exceptions specified in writing by the |
| |
Commissioners for Her Majesty’s Revenue and Customs.” |
| |
|
| |
|
| |
|
| |
15 | Schedule 7 to FA 2001 (aggregates levy: information and evidence etc) is |
| |
| |
16 (1) | Paragraph 2 (records) is amended as follows. |
| |
(2) | For sub-paragraphs (4) and (5) substitute— |
| 5 |
“(4) | A duty under regulations under this paragraph to preserve |
| |
records may be discharged— |
| |
(a) | by preserving them in any form and by any means, or |
| |
(b) | by preserving the information contained in them in any |
| |
| 10 |
| subject to any conditions or exceptions specified in writing by the |
| |
| |
(3) | In sub-paragraph (9), omit “approval or” and “given or”. |
| |
17 | Omit paragraph 3 (evidence of records that are required to be preserved). |
| |
| 15 |
18 | Schedule 6 to FA 2000 (climate change levy) is amended as follows. |
| |
19 (1) | Paragraph 125 (records) is amended as follows. |
| |
(2) | For sub-paragraphs (4) and (5) substitute— |
| |
“(4) | A duty under regulations under this paragraph to preserve |
| |
records may be discharged— |
| 20 |
(a) | by preserving them in any form and by any means, or |
| |
(b) | by preserving the information contained in them in any |
| |
| |
| subject to any conditions or exceptions specified in writing by the |
| |
| 25 |
(3) | In sub-paragraph (9), omit “approval or” and “given or”. |
| |
20 | Omit paragraph 126 (evidence of records that are required to be preserved). |
| |
| |
21 | In paragraph 2 of Schedule 5 to FA 1996 (landfill tax: records), for sub- |
| |
paragraphs (4) to (7) substitute— |
| 30 |
“(4) | A duty under regulations under this paragraph to preserve |
| |
records may be discharged— |
| |
(a) | by preserving them in any form and by any means, or |
| |
(b) | by preserving the information contained in them in any |
| |
| 35 |
| subject to any conditions or exceptions specified in writing by the |
| |
| |
|
| |
|