|
| |
|
74 | Zero-rating: splitting of supplies |
| |
(1) | In Part 2 of Schedule 8 to VATA 1994 (zero-rating: groups), Group 3 (books, |
| |
etc) is amended as follows. |
| |
(2) | For “Note: Items 1 to 6—” substitute— |
| |
| 5 |
| |
| |
| “(2) Items 1 to 6 do not include goods in circumstances where— |
| |
(a) | the supply of the goods is connected with a supply of |
| |
| 10 |
(b) | those connected supplies are made by different suppliers. |
| |
| (3) For the purposes of Note (2) a supply of goods is connected with |
| |
a supply of services if, had those two supplies been made by a single |
| |
| |
(a) | they would have been treated as a single supply of services, |
| 15 |
| |
(b) | that single supply would have been a taxable supply (other |
| |
than a zero-rated supply) or an exempt supply.” |
| |
(4) | The amendments made by this section have effect in relation to supplies made |
| |
on or after the day on which this Act is passed. |
| 20 |
| |
(1) | In Part 2 of VATA 1994 (reliefs, exemptions and repayments), after section 33A |
| |
| |
“33B | Refunds of VAT to Academies |
| |
(1) | This section applies where— |
| 25 |
(a) | VAT is chargeable on— |
| |
(i) | the supply of goods or services to the proprietor of an |
| |
| |
(ii) | the acquisition of any goods from another member State |
| |
by the proprietor of an Academy, or |
| 30 |
(iii) | the importation of any goods from a place outside the |
| |
member States by the proprietor of an Academy, and |
| |
(b) | the supply, acquisition or importation is not for the purposes of |
| |
any business carried on by the proprietor of the Academy. |
| |
(2) | The Commissioners shall, on a claim made by the proprietor of the |
| 35 |
Academy at such time and in such form and manner as the |
| |
Commissioners may determine, refund to that proprietor the amount |
| |
| |
(3) | Subject to subsection (4), the claim must be made before the end of the |
| |
period of 4 years beginning with the day on which the supply is made |
| 40 |
or the acquisition or importation takes place. |
| |
(4) | If the Commissioners so determine, the claim period is such shorter |
| |
period beginning with that day as the Commissioners may determine. |
| |
|
| |
|
| |
|
(5) | Subsection (6) applies where goods or services supplied to, or acquired |
| |
or imported by, the proprietor of the Academy cannot be conveniently |
| |
distinguished from goods or services supplied to, or acquired or |
| |
imported by, it for the purpose of a business carried on by that |
| |
| 5 |
(6) | The amount to be refunded under this section is such amount as |
| |
remains after deducting from the whole of the VAT chargeable on any |
| |
supply to, or acquisition or importation by, the proprietor of the |
| |
Academy such proportion of that VAT as appears to the |
| |
Commissioners to be attributable to the carrying on of the business. |
| 10 |
(7) | References in this section to VAT do not include any VAT which, by |
| |
virtue of an order under section 25(7), is excluded from credit under |
| |
| |
| |
(a) | references to the proprietor of an Academy are to the proprietor |
| 15 |
of the Academy acting in that capacity, and |
| |
(b) | “Academy” and “proprietor” have the same meaning as in the |
| |
Education Act 1996 (see section 579 of that Act).” |
| |
(2) | In section 79 of that Act (repayment supplement in respect of certain delayed |
| |
| 20 |
(a) | in subsection (1), after paragraph (c) insert “, or |
| |
(d) | the proprietor of an Academy who is registered is |
| |
entitled to a refund under section 33B,”, |
| |
(b) | in subsection (5), after paragraph (c) insert “, and |
| |
(d) | a supplement paid to the proprietor of an Academy |
| 25 |
under subsection (1)(d) shall be treated as an amount |
| |
due to that proprietor by way of refund under section |
| |
| |
(c) | in subsection (6)(b) after “33A” insert “or 33B”. |
| |
(3) | In section 90 of that Act (failure of resolution under the Provisional Collection |
| 30 |
of Taxes Act 1968), in subsection (3) after “33A,” insert “33B,”. |
| |
(4) | In Part 2 of Schedule 9 to that Act (exemptions: groups), in Group 14 (supplies |
| |
of goods where input tax cannot be recovered), in Note (9) after “33A,” insert |
| |
| |
(5) | The amendments made by this section have effect in relation to supplies made, |
| 35 |
and acquisitions and importations taking place, on or after 1 April 2011. |
| |
76 | Relief from VAT on imported goods of low value |
| |
(1) | In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. |
| |
1984/746) (reliefs for goods of certain descriptions), in item 8 of Group 8 |
| |
(consignments of goods not exceeding a certain value), for “£18” substitute |
| 40 |
| |
(2) | The amendment of that Schedule by this section is without prejudice to any |
| |
power to amend that Schedule by subordinate legislation. |
| |
(3) | The amendment made by this section has effect in relation to goods imported |
| |
on or after 1 November 2011. |
| 45 |
|
| |
|
| |
|
| |
77 | Supplies of commodities to be used in producing electricity |
| |
Schedule 20 contains provision for and in connection with the charging of |
| |
climate change levy on supplies of commodities to be used in producing |
| |
| 5 |
78 | Northern Ireland gas supplies |
| |
(1) | In Schedule 6 to FA 2000 (climate change levy), omit paragraph 11A |
| |
(exemption for Northern Ireland gas supplies). |
| |
(2) | Subsection (3) applies to a supply of gas if— |
| |
(a) | the supply is made by a gas utility (within the meaning of that Schedule |
| 10 |
| |
(b) | the person to whom the supply is made intends to cause the gas to be |
| |
burned in Northern Ireland, and |
| |
(c) | the supply is treated as taking place on or after 1 April 2011 but before |
| |
| 15 |
(3) | Paragraph 42 of that Schedule (amount payable by way of levy) has effect as |
| |
| |
(a) | for sub-paragraphs (1) and (1A) there were substituted— |
| |
“(1) | The amount payable by way of levy on a taxable supply is— |
| |
(a) | if the supply is treated as taking place before 1 April |
| 20 |
2012, £0.00059 per kilowatt hour, and |
| |
(b) | if the supply is treated as taking place on or after that |
| |
date, £0.00062 per kilowatt hour.”, and |
| |
(b) | in sub-paragraph (3) the reference to a reduced-rate supply were a |
| |
reference to a supply in relation to which this subsection applies. |
| 25 |
(4) | In FA 2001, omit section 105(2) (which inserted paragraph 11A of that |
| |
| |
(5) | The amendments made by subsections (1) and (4) have effect in relation to a |
| |
supply of gas to a person if the gas is actually supplied to the person on or after |
| |
| 30 |
(6) | Subsections (2) and (3) are treated as having come into force on 1 April 2011. |
| |
79 | Power to suspend exemption for transport supplies |
| |
(1) | The Treasury may by order provide that paragraph 12 of Schedule 6 to FA 2000 |
| |
(climate change levy: exemption for supplies used in transport) does not apply |
| |
in relation to any supply of a taxable commodity which— |
| 35 |
(a) | is made on or after 1 April 2011, and |
| |
(b) | is of a description specified in the order. |
| |
(2) | Any revocation order made under this section may provide for the revocation |
| |
to have effect in relation to supplies made on or after a day which is earlier than |
| |
the day on which the revocation order is made. |
| 40 |
(3) | In this section a “revocation order” is an order revoking the whole or any part |
| |
of an order containing the provision mentioned in subsection (1). |
| |
|
| |
|
| |
|
(4) | The power to make an order under this section, other than a revocation order, |
| |
may not be exercised after 31 March 2012. |
| |
(5) | The power to make an order under this section is exercisable by statutory |
| |
| |
(6) | A statutory instrument containing an order under this section is subject to |
| 5 |
annulment in pursuance of a resolution of the House of Commons. |
| |
(7) | Any reference in this section to the time at which a supply of a taxable |
| |
commodity is made is to be read as a reference to the time at which the taxable |
| |
commodity is actually supplied. |
| |
80 | Power to suspend exemption for supplies used in recycling processes |
| 10 |
(1) | The Treasury may by order provide that Schedule 6 to FA 2000 (climate change |
| |
levy) is to have effect in relation to any supply of a taxable commodity made |
| |
on or after 1 April 2011 as if— |
| |
(a) | paragraph 18A (exemption: supply for use in recycling processes), and |
| |
(b) | any reference to that paragraph, |
| 15 |
| |
(2) | An order made under this section may apply— |
| |
| |
(b) | only in relation to supplies of a description specified in the order. |
| |
(3) | Any revocation order made under this section may provide for the revocation |
| 20 |
to have effect in relation to supplies made on or after a day which is earlier than |
| |
the day on which the revocation order is made. |
| |
(4) | In this section a “revocation order” is an order revoking the whole or any part |
| |
of an order containing the provision mentioned in subsection (1). |
| |
(5) | The power to make an order under this section, other than a revocation order, |
| 25 |
may not be exercised after 31 March 2012. |
| |
(6) | The power to make an order under this section is exercisable by statutory |
| |
| |
(7) | A statutory instrument containing an order under this section is subject to |
| |
annulment in pursuance of a resolution of the House of Commons. |
| 30 |
(8) | Any reference in this section to the time at which a supply of a taxable |
| |
commodity is made is to be read as a reference to the time at which the taxable |
| |
commodity is actually supplied. |
| |
| |
81 | Transitional tax credit |
| 35 |
(1) | Section 30A of FA 2001 (transitional tax credit in Northern Ireland) is amended |
| |
| |
|
| |
|
| |
|
(2) | For subsection (2) substitute— |
| |
“(2) | The cases are those where a charge to aggregates levy has arisen on a |
| |
quantity of aggregate which has been subjected to commercial |
| |
exploitation during a prescribed period.” |
| |
| 5 |
(4) | In subsection (5), for paragraph (a) substitute— |
| |
“(a) | for a person to be entitled to a tax credit under the regulations |
| |
in respect of aggregate originating from a site in respect of |
| |
which any person holds an aggregates levy credit certificate |
| |
which has not been withdrawn;”. |
| 10 |
| |
82 | Prevention of avoidance |
| |
Schedule 21 contains provision preventing avoidance of stamp duty land tax. |
| |
83 | Transfers involving multiple dwellings |
| |
Schedule 22 contains provision about the amount of stamp duty land tax |
| 15 |
chargeable in respect of a transaction or set of transactions involving the |
| |
acquisition of an interest in more than one dwelling. |
| |
| |
84 | Interests in collective investment schemes |
| |
(1) | Section 99 of FA 1986 (stamp duty reserve tax: interpretation) is amended as |
| 20 |
| |
| |
(a) | in paragraph (b), for the words after “exempt investment” substitute “, |
| |
unless subsection (5C) applies to the scheme;”, and |
| |
(b) | omit the sentence after paragraph (d). |
| 25 |
(3) | After subsection (5B) insert— |
| |
“(5C) | This subsection applies to a collective investment scheme if more than |
| |
20% of the market value of the investments in which the property |
| |
subject to the scheme is invested is attributable to investments which |
| |
are not exempt investments for the purposes of subsection (5A)(b). |
| 30 |
(5D) | In subsections (5B) and (5C) “collective investment scheme” has the |
| |
same meaning as in Part 17 of the Financial Services and Markets Act |
| |
| |
(4) | This section comes into force on the first Sunday after the day on which this Act |
| |
| 35 |
|
| |
|
| |
|
| |
| |
85 | Security for payment of PAYE |
| |
(1) | Section 684 of ITEPA 2003 (PAYE regulations) is amended as follows. |
| |
(2) | In subsection (2), after item 4A insert— |
| 5 |
“4B | Provision for and in connection with requiring the giving, in |
| |
specified circumstances, of security (or further security) for the |
| |
payment of amounts in respect of which a person is or may be |
| |
accountable to the Commissioners under the regulations.” |
| |
(3) | After subsection (4) insert— |
| 10 |
“(4A) | A person who fails to comply with a requirement imposed under PAYE |
| |
regulations to give security, or further security, for the payment of any |
| |
amount commits an offence if the failure continues for such period as is |
| |
specified; and a person guilty of an offence under this subsection is |
| |
liable on summary conviction to a fine not exceeding level 5 on the |
| 15 |
| |
| |
(1) | Schedule 23 contains provision for officers of Revenue and Customs to obtain |
| |
| |
(2) | Schedule 24 contains amendments of Schedule 36 to FA 2008 (information and |
| 20 |
| |
87 | Mutual assistance for recovery of taxes etc |
| |
(1) | Schedule 25 contains provision for the purpose of giving effect to Council |
| |
Directive 2010/24/EU (which concerns mutual assistance for the recovery of |
| |
claims relating to taxes, duties and other measures). |
| 25 |
(2) | The Treasury may by regulations make provision for the purpose of giving |
| |
| |
(a) | any amendments or extensions of Council Directive 2010/24/EU, |
| |
(b) | any EU instrument that— |
| |
(i) | wholly or partly replaces that Directive or a replacement of it, or |
| 30 |
(ii) | otherwise makes provision for or in connection with mutual |
| |
assistance between member States in the recovery of claims |
| |
relating to taxes, duties and other measures, and |
| |
(c) | any amendments or extensions of any such EU instrument. |
| |
(3) | Regulations under subsection (2) may amend, replace or repeal Schedule 25 |
| 35 |
and any other enactment (whenever passed). |
| |
(4) | But regulations under subsection (2) may not include— |
| |
(a) | provision that would, if it were a provision of an Act of the Scottish |
| |
Parliament, be within the legislative competence of the Scottish |
| |
| 40 |
|
| |
|
| |
|
(b) | provision that, in its application to Northern Ireland, deals with a |
| |
transferred matter within the meaning of the Northern Ireland Act |
| |
| |
(5) | Regulations under subsection (2) are to be made by statutory instrument. |
| |
(6) | An instrument containing regulations under subsection (2) is subject to |
| 5 |
annulment in pursuance of a resolution of the House of Commons. |
| |
| |
| |
88 | Amendments of section 1 of the Provisional Collection of Taxes Act 1968 |
| |
(1) | Section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory |
| 10 |
effect of House of Commons resolutions relating to certain taxes) is amended |
| |
in accordance with subsections (2) to (7). |
| |
(2) | In subsection (2) for “(8)” substitute “(9)”. |
| |
(3) | For subsection (3) substitute— |
| |
“(3) | The period is one expiring at the end of seven months after the date on |
| 15 |
which the resolution is expressed to take effect or, if no such date is |
| |
expressed, after the date on which the resolution is passed.” |
| |
| |
(a) | in paragraph (c) omit “or prorogued”, and |
| |
(b) | after paragraph (c) insert “, or |
| 20 |
(d) | Parliament is prorogued.” |
| |
(5) | After subsection (5) insert— |
| |
“(5A) | Subsection (5B) applies in relation to a resolution instead of subsection |
| |
(5)(d) where Parliament is prorogued at the end of a session if— |
| |
(a) | one of the following happens during the session— |
| 25 |
(i) | a Bill renewing, varying or, as the case may be, |
| |
abolishing the tax is read a first time by the House, or |
| |
(ii) | a Bill is amended by the House in Committee or on |
| |
Report or by any Public Bill Committee of the House so |
| |
as to include provision for the renewal, variation or, as |
| 30 |
the case may be, abolition of the tax, |
| |
(b) | the Standing Orders or Sessional Orders of the House provide, |
| |
or during the session the House orders, that proceedings on the |
| |
Bill not completed before the end of the session shall be |
| |
resumed in the next session, and |
| 35 |
(c) | proceedings on the Bill are not completed during the session. |
| |
(5B) | The resolution shall cease to have statutory effect under this section if, |
| |
during the period of thirty sitting days beginning with the first sitting |
| |
day of the next session, no Bill renewing, varying or, as the case may be, |
| |
abolishing the tax is presented to the House. |
| 40 |
(5C) | In subsection (5B) “sitting day” means a day on which the House sits. |
| |
|
| |
|