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24 | Landfill tax: criteria for determining material to be subject to lower rate |
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(1) | In section 42 of FA 1996 (amount of landfill tax), for subsection (4) substitute— |
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(a) | set criteria to be considered in determining from time to time |
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what material is to be listed, |
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(b) | keep those criteria under review, and |
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(c) | revise them whenever they consider they should be revised. |
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(5) | The Commissioners must publish the criteria (and any revised criteria) |
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(6) | In determining from time to time what material is to be listed, the |
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Treasury must have regard to— |
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(a) | the criteria (or revised criteria) published under subsection (5), |
| |
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(b) | any other factors they consider relevant.” |
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(2) | The amendment made by this section has effect in relation to disposals made, |
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or treated as made, on or after 1 April 2011. |
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25 | Interest: corporation tax and petroleum revenue tax |
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(1) | Schedule 9 contains amendments of FA 2009 relating to late payment interest |
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and repayment interest on amounts of corporation tax and petroleum revenue |
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(2) | That Schedule comes into force on such day as the Treasury may by order |
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(3) | An order under subsection (2)— |
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(a) | may commence a provision generally or only for specified purposes, |
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(b) | may appoint different days for different provisions or for different |
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(4) | The Treasury may by order make any incidental, supplemental, consequential, |
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transitional, transitory or saving provision which appears appropriate in |
| |
consequence of, or otherwise in connection with, that Schedule. |
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(5) | An order under subsection (4) may— |
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(a) | make different provision for different purposes, and |
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(b) | make provision amending, repealing or revoking any Act or |
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subordinate legislation whenever passed or made (including this Act |
| |
and any Act amended by it). |
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(6) | An order under this section is to be made by statutory instrument. |
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|
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|
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(7) | A statutory instrument containing an order under subsection (4) which |
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includes provision amending or repealing any provision of an Act is subject to |
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annulment in pursuance of a resolution of the House of Commons. |
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26 | Penalties for failure to make returns etc |
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(1) | Schedule 10 contains provision amending Schedule 55 to FA 2009 (penalties in |
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respect of failures to make returns and other documents relating to liabilities |
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(2) | Schedule 10 comes into force on such day as the Treasury may by order |
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(3) | An order under subsection (2)— |
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(a) | may commence a provision generally or only for specified purposes, |
| |
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(b) | may appoint different days for different provisions or for different |
| |
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(4) | The Treasury may by order make any incidental, supplemental, consequential, |
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transitional, transitory or saving provision which appears appropriate in |
| |
consequence of, or otherwise in connection with, that Schedule. |
| |
(5) | An order under subsection (4) may— |
| |
(a) | make different provision for different purposes, and |
| |
(b) | make provision amending, repealing or revoking any Act or |
| 20 |
subordinate legislation whenever passed or made (including this Act |
| |
and any Act amended by it). |
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(6) | An order under this section is to be made by statutory instrument. |
| |
(7) | A statutory instrument containing an order under subsection (4) which |
| |
includes provision amending or repealing any provision of an Act is subject to |
| 25 |
annulment in pursuance of a resolution of the House of Commons. |
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27 | Penalties for failure to pay tax |
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(1) | Schedule 11 contains provision amending Schedule 56 to FA 2009 (penalties in |
| |
respect of failures to comply with obligations to pay tax). |
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(2) | Schedule 11 comes into force on such day as the Treasury may by order |
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(3) | An order under subsection (2)— |
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(a) | may commence a provision generally or only for specified purposes, |
| |
| |
(b) | may appoint different days for different provisions or for different |
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(4) | The Treasury may by order make any incidental, supplemental, consequential, |
| |
transitional, transitory or saving provision which appears appropriate in |
| |
consequence of, or otherwise in connection with, that Schedule. |
| |
(5) | An order under subsection (4) may— |
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(a) | make different provision for different purposes, and |
| |
|
| |
|
| |
|
(b) | make provision amending, repealing or revoking any Act or |
| |
subordinate legislation whenever passed or made (including this Act |
| |
and any Act amended by it). |
| |
(6) | An order under this section is to be made by statutory instrument. |
| |
(7) | A statutory instrument containing an order under subsection (4) which |
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includes provision amending or repealing any provision of an Act is subject to |
| |
annulment in pursuance of a resolution of the House of Commons. |
| |
28 | Recovery of overpaid stamp duty land tax and petroleum revenue tax etc |
| |
(1) | Schedule 12 contains— |
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(a) | provision amending Part 4 of FA 2003 (stamp duty land tax) in respect |
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of the recovery of overpaid tax etc, and |
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(b) | provision amending Schedule 2 to OTA 1975 (management and |
| |
collection of petroleum revenue tax) in respect of the recovery of |
| |
| |
(2) | The amendments made by Schedule 12 have effect in relation to claims made |
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on or after 1 April 2011. |
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(3) | The Treasury may by order make any incidental, supplemental, consequential, |
| |
transitional, transitory or saving provision which appears appropriate in |
| |
consequence of, or otherwise in connection with, that Schedule. |
| |
(4) | An order under this section may— |
| 20 |
(a) | make different provision for different purposes, and |
| |
(b) | make provision amending, repealing or revoking any Act or |
| |
subordinate legislation whenever passed or made (including this Act |
| |
and any Act amended by it). |
| |
(5) | An order under this section is to be made by statutory instrument. |
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(6) | A statutory instrument containing an order under this section which includes |
| |
provision amending or repealing any provision of an Act is subject to |
| |
annulment in pursuance of a resolution of the House of Commons. |
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29 | Excise duties: compliance checks |
| |
(1) | Schedule 13 contains provision about information and inspection powers, |
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record-keeping and time limits for assessments and claims involving excise |
| |
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(2) | The amendments made by that Schedule come into force on such day as the |
| |
Treasury may by order made by statutory instrument appoint. |
| |
(3) | An order under subsection (2)— |
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(a) | may appoint different days for different provisions or for different |
| |
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(b) | may include transitional provision and savings. |
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30 | Pension scheme under section 67 of Pensions Act 2008 |
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(1) | A pension scheme established under section 67 of the Pensions Act 2008 is to |
| |
be regarded as an occupational pension scheme for the purposes of Part 4 of FA |
| 5 |
| |
(2) | In section 67 of the Pensions Act 2008 (duty to establish pension scheme) — |
| |
(a) | omit subsection (3), and |
| |
(b) | in subsection (4), for “that Chapter” substitute “Chapter 2 of Part 4 of |
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31 | Asbestos compensation settlements |
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Schedule 14 contains provision about the taxation of settlements the purpose |
| |
of which is to make compensation payments to or in respect of individuals |
| |
affected by an asbestos-related condition. |
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| 15 |
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| |
“BGDA 1981” means the Betting and Gaming Duties Act 1981; |
| |
“CAA 2001” means the Capital Allowances Act 2001; |
| 20 |
“CTA 2009” means the Corporation Tax Act 2009; |
| |
“CTA 2010” means the Corporation Tax Act 2010; |
| |
“HODA 1979” means the Hydrocarbon Oil Duties Act 1979; |
| |
“ICTA” means the Income and Corporation Taxes Act 1988; |
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“IHTA 1984” means the Inheritance Tax Act 1984; |
| 25 |
“ITA 2007” means the Income Tax Act 2007; |
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“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003; |
| |
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act |
| |
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“OTA 1975” means the Oil Taxation Act 1975; |
| 30 |
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992; |
| |
“TIOPA 2010” means the Taxation (International and Other Provisions) |
| |
| |
“TMA 1970” means the Taxes Management Act 1970; |
| |
“TPDA 1979” means the Tobacco Products Duty Act 1979; |
| 35 |
“VATA 1994” means the Value Added Tax Act 1994; |
| |
“VERA 1994” means the Vehicle Excise and Registration Act 1994. |
| |
| |
“FA”, followed by a year, means the Finance Act of that year; |
| |
“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year. |
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