 | |
| Penalties: supplementary. |
10. - (1) No penalty shall be imposed-
|
| |
(a) under subsection (4) of section 9 above in respect of a failure within subsection (3)(a) or (c) of that section; or |
| |
(b) under subsection (4)(b) of that section in respect of a failure within subsection (3)(b) of that section, |
| |
at any time after the failure has been remedied.
|
| |
(2) A penalty under section 9(7) above shall not be imposed before the end of the tax year in question; and no more than one such penalty may be imposed (by reference to any one employee) in relation to any tax year.
|
| |
(3) Section 118(2) of the Taxes Management Act 1970 (extra time for compliance etc.) shall apply for the purposes of section 9(3) and (6) above as it applies for the purposes of that Act.
|
| |
(4) Schedule 4 to this Act (penalties: procedure and appeals) shall have effect.
|
| Liability of company directors etc. |
11. - (1) Sections 121C and 121D of the Social Security Administration Act 1992 (liability of directors etc. for company's contributions), and sections 115B and 115C of the Social Security Administration (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland), shall apply in relation to amounts-
|
| |
(a) which the Board have paid or credited to a body corporate for the purpose of funding tax credit; and |
| |
(b) which the body is liable, and has failed, to repay, |
| |
as they apply in relation to national insurance contributions which a body corporate is liable, and has failed, to pay.
|
| |
(2) Those sections as they so apply shall have effect as if-
|
| |
(a) any reference to Secretary of State or the Department were a reference to an officer of the Board; |
| |
(b) any reference to an appeal tribunal constituted under Chapter I of Part I of the Social Security Act 1998 or Chapter I of Part II of the Social Security (Northern Ireland) Order 1998 were a reference to the Special Commissioners; |
| |
(c) the reference in sections 121C(1)(a) and 115B(1)(a) to the time prescribed for the purpose there mentioned were a reference to the time prescribed for that purpose by regulations made by the Board; and |
| |
(d) the definitions of "appeal tribunal" in sections 121D(6) and 115C(6) were omitted. |
| |
(3) Regulations under subsection (2)(c) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.
|
| Disclosure of information. |
12. - (1) Section 182 of the Finance Act 1989 (disclosure of information) shall be amended in accordance with subsections (2) to (5) below.
|
| |
(2) In subsection (1)-
|
| |
(a) after "tax functions" there shall be inserted ", tax credit functions"; and |
| |
(b) after paragraph (a) there shall be inserted- |
| |
 |
"(aa) to working families' tax credit or disabled person's tax credit in respect of any identifiable person,". |
|
| |
(3) After subsection (2) there shall be inserted-
|
| |
|
"(2AA) In this section "tax credit functions" means the functions relating to working families' tax credit or disabled person's tax credit-
|
| |
(a) of the Board and their officers, |
| |
(b) of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and |
| |
(c) of any other person providing, or employed in the provision of, services to any person mentioned in paragraph (a) or (b) above." |
|
| |
(4) In subsection (4)-
|
| |
(a) in paragraph (b), after "tax functions" there shall be inserted ", tax credit functions"; and |
| |
(b) in paragraph (c), after "tax functions" there shall be inserted ", tax credit functions" and after sub-paragraph (i) there shall be inserted- |
| |
|
"(ia) to working families' tax credit or disabled person's tax credit in respect of any identifiable person,".
|
|
| |
(5) In subsection (5)(b), after "tax or duty" there shall be inserted ", to working families' tax credit or disabled person's tax credit".
|
| |
(6) Schedule 5 to this Act (use and exchange of information) shall have effect.
|
| Documents and forms. |
13. Documents and forms relating to payment periods beginning before the commencement of this section may be used on and after that date even though they contain references to family credit or disability working allowance.
|
| |
Miscellaneous and supplemental |
| Persons qualifying for disabled person's tax credit. |
14. - (1) Subject to subsection (6) below, section 129 of the Social Security Contributions and Benefits Act 1992 (disabled person's tax credit) and section 128 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (equivalent provision for Northern Ireland) shall be amended in accordance with subsections (2) to (5) below.
|
| |
(2) In subsection (1), for "or (2A)" there shall be substituted ", (2A) or (2C)".
|
| |
(3) In subsection (2)(a), for "56 days" there shall be substituted "182 days".
|
| |
(4) After subsection (2B) there shall be inserted the following subsections-
|
| |
|
"(2C) A person qualifies under this subsection if-
|
| |
(a) the condition mentioned in subsection (2D) below is satisfied; |
| |
(b) a medical practitioner (within the meaning of the Administration Act) certifies, not more than 14 days before the date when the claim for disabled person's tax credit is made- |
| |
(i) that in his opinion the person will continue to have the disability in question for a period of at least six months; or
|
| |
(ii) that in his opinion the person will continue to have that disability for the remainder of his life; and
|
| |
(c) the level of the person's expected earnings is lower, by at least the required amount, than it would have been if he had not had the disability. |
| |
(2D) The condition is that there are 140 qualifying days, the last falling within the period of 56 days immediately preceding the date when the claim for disabled person's tax credit is made, which are days in respect of which-
|
| |
(a) statutory sick pay has been payable to the person; |
| |
(b) the lower rate of short-term incapacity benefit has been payable to him; |
| |
(c) income support has been payable to him on grounds of incapacity; or |
| |
(d) earnings have been credited to him under regulations made under section 22(5) above. |
| |
(2E) For the purposes of subsections (2C) and (2D) above-
|
| |
(a) the required amount, in relation to a person's expected earnings, is- |
| |
(i) 20 per cent of what those earnings would have been if he had not had the disability; or
|
| |
(ii) if the amount given by sub-paragraph (i) above is less than the prescribed amount, the prescribed amount;
|
| |
(b) qualifying days are days forming part of a single period of incapacity for work within the meaning of Part XI of this Act; and |
| |
(c) income support is payable to a person on grounds of incapacity if and only if he satisfies the condition in section 124(1)(e) above by virtue of being a person who- |
| |
(i) is, or is treated as, incapable of work for any purposes of this Act; or
|
| |
(ii) is treated as capable of work by virtue of regulations under section 171E below.
|
| |
(2F) Sections 3 and 112 above shall apply as if this section were included in Parts I to V of this Act."
|
|
| |
(5) In subsection (8), after "allowance" there shall be substituted ", or the level of a person's expected earnings,".
|
| |
(6) In section 128(2E)(c) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, as inserted by subsection (4) above, for "124(1)(e)" there shall be substituted "123(1)(e)" and for "171E" there shall be substituted "167E".
|
| |
(7) In section 11(3)(b) of the Social Security Administration Act 1992 (repeat claims), for the words from "he" to "that paragraph" there shall be substituted-
|
| |
|
"(i) he qualified under subsection (2) of section 129 of the Contributions and Benefits Act by virtue of paragraph (a) of that subsection, or of there being payable to him a benefit under an enactment having effect in Northern Ireland and corresponding to a benefit mentioned in that paragraph; or
|
| |
(ii) he qualified under subsection (2C) of that section or of section 128 of the Northern Ireland Contributions and Benefits Act,".
|
|
| |
(8) In section 9(3)(b) of the Social Security Administration (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland), for the words from "he" to "that paragraph" there shall be substituted-
|
| |
|
"(i) he qualified under subsection (2) of section 128 of the Contributions and Benefits Act by virtue of paragraph (a) of that subsection, or of there being payable to him a benefit under an enactment having effect in Great Britain and corresponding to a benefit mentioned in that paragraph; or
|
| |
(ii) he qualified under subsection (2C) of that section or of section 129 of the Great Britain Contributions and Benefits Act,".
|
|
| |
(9) This section, except subsection (3) above (and subsection (1) above so far as relating to that subsection), applies to claims made, or treated as made, on or after 1st October 2000.
|
