http://www.legislation.gov.uk/ukpga/2007/11/part/6/2009-04-06Finance Act 2007An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-13Expert Participation2009-04-06 Part 6 Investigation, administration <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation><Emphasis>Investigation etc</Emphasis>Criminal investigations: powers of Revenue and Customs821Section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (application of Act to customs and excise) is amended as follows.2In paragraph (a) of subsection (2)—afor “investigations conducted by officers of Customs and Excise of offences which relate to assigned matters, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute “ investigations conducted by officers of Revenue and Customs ”, andbfor “persons detained by officers of Customs and Excise;” substitute “ persons detained by officers of Revenue and Customs; ”.3In the opening words of paragraph (b) of that subsection, for “investigations of offences conducted by officers of Customs and Excise” substitute “ investigations of offences conducted by officers of Revenue and Customs ”.4In sub-paragraph (i) of that paragraph, for “section” substitute “ sections ”.5In the section 14A deemed to be inserted by that sub-paragraph—afor “and which relates to an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute “ and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, ” andbin the heading, for “Customs and Excise” substitute Revenue and Customs.6After that section insert—Revenue and Customs: restriction on other powers to apply for production of documents14B1An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in subsection (3) only if the condition in subsection (2) is satisfied.2The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.3The provisions are—asection 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);bparagraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);cparagraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);dparagraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);eparagraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);fparagraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);gPart 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).7In paragraph (c) of subsection (2)—afor “customs detention” substitute “ Revenue and Customs detention ”, andbfor “an officer of Customs and Excise” substitute “ an officer of Revenue and Customs ”.8After that paragraph insert—dthat where an officer of Revenue and Customs searches premises in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by an order under this subsection) the officer shall have the power to search persons found on the premises—iin such cases and circumstances as are specified in the order, andiisubject to any conditions specified in the order; andethat powers and functions conferred by a provision of this Act (as applied by an order under this subsection) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.9After that subsection insert—2AA certificate of the Commissioners that an officer of Revenue and Customs had authority under subsection (2)(e) to exercise a power or function conferred by a provision of this Act shall be conclusive evidence of that fact.10For subsection (3) substitute—3An order under subsection (2)—amay make provision that applies generally or only in specified cases or circumstances,bmay make different provision for different cases or circumstances,cmay, in modifying a provision, in particular impose conditions on the exercise of a function, anddshall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.11The heading of section 114 accordingly becomes Application of Act to Revenue and Customs.Northern Ireland criminal investigations831Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)) (application of Order to customs and excise) is amended as follows.2In sub-paragraph (a) of paragraph (1)—afor “investigations conducted by officers of Customs and Excise of offences which relate to assigned matters, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute “ investigations conducted by officers of Revenue and Customs ”, andbfor “persons detained by officers of Customs and Excise;” substitute “ persons detained by officers of Revenue and Customs; ”.3In the opening words of sub-paragraph (b) of that paragraph, for “investigations of offences conducted by officers of Customs and Excise” substitute “ investigations of offences conducted by officers of Revenue and Customs ”.4In paragraph (i) of that sub-paragraph, for “Article” substitute “ Articles ”.5In the Article 16A deemed to be inserted by that paragraph—afor “and which relates to an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute “ and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, ” andbin the heading, for “Customs and Excise” substitute Revenue and Customs.6After that Article insert—Revenue and Customs: restriction on other powers to apply for production of documents16B1An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in paragraph (3) only if the condition in paragraph (2) is satisfied.2The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.3The provisions are—asection 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);bparagraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);cparagraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);dparagraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);eparagraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);fparagraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);gPart 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).7After sub-paragraph (b) of paragraph (1) insert—cthat where an officer of Revenue and Customs searches premises in reliance on a warrant under Article 10 of, or paragraph 9 of Schedule 1 to, this Order (as applied by an order under this paragraph) the officer shall have the power to search persons found on the premises—iin such cases and circumstances as are specified in the order, andiisubject to any conditions specified in the order; anddthat powers and functions conferred by a provision of this Order (as applied by an order under this paragraph) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.8After that paragraph insert—1AA certificate of the Commissioners that an officer of Revenue and Customs had authority under paragraph (1)(d) to exercise a power or function conferred by a provision of this Order shall be conclusive evidence of that fact.9For paragraph (2) substitute—2An order under paragraph (1)—amay, in modifying a provision, in particular impose conditions on the exercise of a function, andbshall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.10The heading of Article 85 accordingly becomes Application of Order to Revenue and Customs.Sections 82 and 83: supplementary841In Schedule 2 to CRCA 2005 (restrictions on the exercise of functions), omit—aparagraph 7 (Police and Criminal Evidence Act 1984 (c. 60)), andbparagraph 9 (Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))).2Nothing in section 6 or 7 of CRCA 2005 (initial functions) restricts the functions in connection with which officers of Revenue and Customs may exercise a power under—athe Police and Criminal Evidence Act 1984 by virtue of section 114 of that Act (as amended by section 82 above), orbthe Police and Criminal Evidence (Northern Ireland) Order 1989 by virtue of Article 85 of that Order (as amended by section 83 above).3But neither an order under section 114 of the Police and Criminal Evidence Act 1984 nor an order under Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 has effect in relation to a matter specified in section 54(4)(b) or (f) of, or in paragraphs 3, 7, 10, 14, 15, 19 or 24 to 29 of Schedule 1 to, CRCA 2005 (former Inland Revenue matters).4Schedule 22 contains amendments and repeals consequential on extension of police powers to Revenue and Customs.5Sections 82 and 83 and this section come into force in accordance with provision made by the Treasury by order.6The power to make an order under subsection (5) is exercisable by statutory instrument.Criminal investigations: Scotland85Schedule 23 contains provision for Scotland about the investigation of offences by Her Majesty's Revenue and Customs.Search warrants86In section 8 of the Police and Criminal Evidence Act 1984, after subsection (6) insert—7Section 4 of the Summary Jurisdiction (Process) Act 1881 (execution of process of English courts in Scotland) shall apply to a warrant issued on the application of an officer of Revenue and Customs under this section by virtue of section 114 below.Cross-border exercise of powers871This section relates to the Criminal Justice and Public Order Act 1994 (c. 33).2Sections 136 to 139 (execution of warrants and powers of arrest and search) shall apply to an officer of Revenue and Customs as they apply to a constable; and for that purpose—aa reference to a constable (including a reference to a constable of a police force in England and Wales, a constable of a police force in Scotland or a constable of a police force in Northern Ireland) shall be treated as a reference to an officer of Revenue and Customs, andba reference to a police station, or a designated police station, includes a reference to an office of Revenue and Customs or (in England and Wales and Northern Ireland) a designated office of Revenue and Customs.3In the application of section 138 to an officer of Revenue and Customs—ain subsection (2)—ithe reference to subsections (2) to (8) of section 14 of the Criminal Procedure (Scotland) Act 1995 (c. 46) (“the 1995 Procedure Act”) shall be treated as a reference to subsections (2) to (7) of section 24 of the Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) (“the 1995 Consolidation Act”), andiithe reference to subsections (1), (2) and (4) to (6) of section 15 of the 1995 Procedure Act shall be treated as a reference to subsections (1) to (4) of section 25 of the 1995 Consolidation Act, andbin subsection (6)—ithe references to section 14 of the 1995 Procedure Act shall be treated as references to section 24 of the 1995 Consolidation Act,iithe references to section 15 of the 1995 Procedure Act shall be treated as references to section 25 of the 1995 Consolidation Act,iiiin paragraph (a), sub-paragraph (ii) shall not apply, andivparagraph (b) shall not apply.4An officer of Revenue and Customs may exercise a power under sections 136 to 139 only in the exercise of a function relating to tax (including duties and tax credits).5In subsection (2)—office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs, anddesignated office of Revenue and Customs” has the meaning given by an order under section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (power to extend provisions to HMRC) or, in Northern Ireland, by an order under Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)) (power to extend Order to HMRC).6In section 136, after subsection (8) insert—9Powers under this section and sections 137 to 139 may be exercised by an officer of Revenue and Customs in accordance with section 87 of the Finance Act 2007.<Emphasis>Filing dates</Emphasis>Personal tax returns881Section 8 of TMA 1970 (personal tax return) is amended as follows.2In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.3Omit subsection (1A).4After subsection (1C) insert—1DA return under this section for a year of assessment (Year 1) must be delivered—ain the case of a non-electronic return, on or before 31st October in Year 2, andbin the case of an electronic return, on or before 31st January in Year 2.1EBut subsection (1D) is subject to the following two exceptions.1FException 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—aduring the period of 3 months beginning with the date of the notice (for a non-electronic return), orbon or before 31st January (for an electronic return).1GException 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.1HThe Commissioners—ashall prescribe what constitutes an electronic return, andbmay make different provision for different cases or circumstances.Trustee's tax return891Section 8A of TMA 1970 (trustee's tax return) is amended as follows.2In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.3Omit subsection (1A).4After subsection (1AA) insert—1BA return under this section for a year of assessment (Year 1) must be delivered—ain the case of a non-electronic return, on or before 31st October in Year 2, andbin the case of an electronic return, on or before 31st January in Year 2.1CBut subsection (1B) is subject to the following two exceptions.1DException 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—aduring the period of 3 months beginning with the date of the notice (for a non-electronic return), orbon or before 31st January (for an electronic return).1EException 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.1FThe Commissioners—ashall prescribe what constitutes an electronic return, andbmay make different provision for different cases or circumstances.Partnership tax returns901In section 12AA of TMA 1970, for subsection (4) (partnership return: filing date) substitute—4In the case of a partnership which includes one or more individuals, a notice under subsection (2) or (3) above may specify different days depending on whether a return in respect of a year of assessment (Year 1) is electronic or non-electronic.4AThe day specified for a non-electronic return must not be earlier than 31st October of Year 2.4BThe day specified for an electronic return must not be earlier than 31st January of Year 2.4CBut subsections (4A) and (4B) are subject to the following two exceptions.4DException 1 is that if the notice is given after 31st July in Year 2 (but on or before 31st October)—athe day specified for a non-electronic return must be after the end of the period of three months beginning with the date of the notice, andbthe day specified for an electronic return must not be earlier than 31st January.4EException 2 is that if the notice is given after 31st October in Year 2, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.2For subsection (5) of that section (partnership return where a company is a partner: filing date) substitute—5In the case of a partnership which includes one or more companies, a notice may specify different dates depending on whether a notice in respect of a relevant period is electronic or non-electronic.5AThe day specified for a non-electronic return must not be earlier than the end of the period of nine months beginning at the end of the relevant period.5BThe day specified for an electronic return must not be earlier than the first anniversary of the end of the relevant period.5CBut where the notice is given more than nine months after the end of the relevant period, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.5DFor the purposes of this section “relevant period” means the period in respect of which the return is required.5EThe Commissioners—ashall prescribe what constitutes an electronic return for the purposes of this section, andbmay make different provision for different cases or circumstances.Consequential amendments911In section 9(2) of TMA 1970 (returns to include self-assessment)—ain paragraph (a), for “30th September” substitute “ 31st October ”, andbin paragraph (b), for “31st July” substitute “ 31st August ”.2In section 9ZA of TMA 1970 (amendment of personal or trustee return), for subsection (3) substitute—3In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—a31st January of Year 2, orbif the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.3In section 9A(6) of TMA 1970 (notice of enquiry: “the filing date”), for the words from “means” to the end substitute “ means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A. ”4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5In section 28C of TMA 1970 (determination of tax where no return delivered), for subsection (6) substitute—6In this section “the filing date” in respect of a return for a year of assessment (Year 1) means either—a31st January of Year 2, orbif the notice under section 8 or 8A was given after 31st October of Year 2, the last day of the period of three months beginning with the day on which the notice is given.6In section 33A of TMA 1970 (error in partnership return)—ain subsection (1), insert at the end “ for a year of assessment (Year 1), or for a relevant period which ends in Year 1 ”,bin subsection (2), for “five years after the filing date” substitute “ 31st January of Year 6 ”,cin subsection (9), omit the definition of “filing date”, anddin that subsection, after the definition of “relevant partner” insert—relevant period” means a period in respect of which a return is required.7In section 93(10) of TMA 1970 (penalty for failure to make individual or trustee return), for the definition of “filing date” substitute—“the filing date” in respect of a return for a year of assessment (Year 1) means—a31st January of Year 2, orbif the notice under section 8 or 8A was given after 31st October of Year 2, the last day of the period of three months beginning with the day on which the notice is given.8In section 93A of TMA 1970 (failure to make partnership return), after subsection (7) insert—7AFor the purposes of this section the filing date for a year of assessment (Year 1) in the case of a partnership which includes one or more individuals is—a31st January of Year 2, orbif the notice under section 12AA was given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.7BFor the purposes of this section the filing date for a year of assessment (Year 1) in the case of a partnership which includes one or more companies is—athe first anniversary of the period for which the return is required, orbwhere the notice is given more than nine months after the end of the period for which the return is required, the last day of the period of three months beginning with the date of the notice.9In subsection (8) of section 93A, omit the definition of “the filing date”.10In paragraph 4 of Schedule 15 to FA 2006 (accountancy change: spreading of adjustment)—ain sub-paragraph (1), after “a tax year” insert “ (Year 1) ”, andbin sub-paragraph (2), for “normal self-assessment filing date for the tax year.” substitute “ 31st January of Year 2. ”Commencement921Sections 88 to 91 have effect—ain relation to a return under section 8 or 8A of TMA 1970, or a return under section 12AA of that Act for a partnership which includes one or more individuals, in respect of a return for a year of assessment beginning on or after 6th April 2007, andbin relation to a return under section 12AA of that Act for a partnership which includes one or more companies, in respect of a return for a relevant period beginning on or after 6th April 2007.2In subsection (1)(b) “relevant period” means a period in respect of which a return is required.<Emphasis>Other administration</Emphasis>Mandatory electronic filing of returns931Section 135 of FA 2002 (mandatory electronic filing) is amended as follows.2In subsection (7), after paragraph (b) insert—bato specify other consequences of contravention of, or failure to comply with, the regulations (which may include disregarding a return delivered otherwise than by the use of electronic communications);.3In subsection (10), for the definition of “taxation matter” substitute—taxation matter” means any matter relating to a tax (or duty) for which the Commissioners are responsible.4Section 76 of VATA 1994 (assessment) is amended as follows.5In subsection (1), after paragraph (c) insert—or da penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,.6In that subsection, before “may have ceased” insert “ or the regulations ”.7In subsection (3), insert at the end—; and fin the case of a penalty under regulations made under section 135 of the Finance Act 2002, the relevant period is the prescribed accounting period in respect of which the contravention of, or failure to comply with, the regulations occurred.8In section 83 of VATA 1994 (appeals), after paragraph (zb) insert—zca decision of the Commissioners about the application of regulations under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT (including, in particular, a decision as to whether a requirement of the regulations applies and a decision to impose a penalty);.9In section 84 of VATA 1994 (appeals), after subsection (6A) insert—6BNothing in section 83(zc) shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under regulations made under section 135 of the Finance Act 2002.Mandatory electronic payment941Section 204 of FA 2003 (mandatory electronic payment by large employers) is amended as follows.2For subsections (1) and (2) substitute—1The Commissioners for Her Majesty's Revenue and Customs may make regulations requiring a person to use electronic means in making specified payments under legislation relating to a tax (or duty) for which the Commissioners are responsible.2The regulations may provide for exceptions.3In subsection (5)(b), for “the Inland Revenue” substitute “ Her Majesty's Revenue and Customs ”.4In subsection (6)(a), for “the Inland Revenue” substitute “ Her Majesty's Revenue and Customs ”.5In subsection (8)—ain paragraph (a), for “a contravention of, or any failure to comply with,” substitute “ a contravention by a large employer of, or any failure by a large employer to comply with, ”, andbin paragraph (b), for “taxation matter within the care and management of the Commissioners” substitute “ matter relating to a tax (or duty) for which the Commissioners are responsible ”.6In subsection (12)—afor the definition of “the Inland Revenue” substitute—Her Majesty's Revenue and Customs” includes a person acting under the authority of the Commissioners in relation to payment by electronic means;, andbafter that definition insert—large employer” means a person paying PAYE income to 250 or more recipients (and regulations under this section may make provision as to the date or period by reference to which this is to be determined and the circumstances in which a person is to be treated as paying PAYE income to a recipient);.7The heading accordingly becomes Mandatory electronic payment.8In section 205(1) of FA 2003 (application of section 204 for other purposes)—aafter “taxation” insert “ (or duty) ”, andbfor “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”.Payment by cheque951The Commissioners may make regulations providing for a payment to HMRC made by cheque to be treated as made when the cheque clears, as defined in the regulations.2Section 70A of TMA 1970 (payment by cheque treated as made on receipt by HMRC) is subject to regulations under subsection (1).3Regulations under subsection (1)—amay make provision generally or only for specified purposes,bmay make different provision for different purposes, andcmay include incidental, consequential or transitional provision.4Regulations under subsection (1)—ashall be made by statutory instrument, andbshall be subject to annulment in pursuance of a resolution of the House of Commons.5In this section—athe Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, andbHMRC” means Her Majesty's Revenue and Customs.6In section 204 of FA 2003 (electronic payment), insert at the end—13Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under this section to be treated as made when the cheque clears, as defined in the regulations under that section.7In section 70A of TMA 1970 (payments by cheque), insert at the end—3This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).8In VATA 1994, after section 58A insert—Payment by cheque58BRegulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under section 25(1) above to be treated as made when the cheque clears, as defined in the regulations under section 95(1) of that Act.Enquiry into returns961In section 9A(2)(a) of TMA 1970 (period during which HMRC can open enquiry into return), for “after the filing date;” substitute “ after the day on which the return was delivered; ”.2In section 12AC(2)(a) of TMA 1970 (period during which HMRC can open enquiry into partnership return), for “after the filing date;” substitute “ after the day on which the return was delivered; ”.3In paragraph 24(2) of Schedule 18 to FA 1998 (period during which HMRC can open enquiry into company tax return), for “from the filing date.” substitute “ from the day on which the return was delivered (subject to sub-paragraph (6)). ”4In paragraph 24 of that Schedule, insert at the end—6In the case of a company which is a member of a group other than a small group, the 12-month period in sub-paragraph (2) shall start not from the day on which the return was delivered but from the filing date.7In sub-paragraph (6) “group” and “small group” have the same meaning as in sections 383(2) and 474(1) of the Companies Act 2006 (or, until their commencement, as in the provisions that they replicate).5The amendments made by subsections (1) and (2) apply to returns which relate to the tax year 2007-08 or a later tax year.6The amendments made by subsections (3) and (4) apply to returns which relate to accounting periods ending after 31st March 2008.Penalties for errors971Schedule 24 contains provisions imposing penalties on taxpayers who—amake errors in certain documents sent to HMRC, orbunreasonably fail to report errors in assessments by HMRC.2That Schedule comes into force in accordance with provision made by the Treasury by order.3An order—amay commence a provision generally or only for specified purposes,bmay make different provision for different purposes, andcmay include incidental, consequential or transitional provision.4The power to make an order is exercisable by statutory instrument.S. 82 in force at 8.11.2007 by S.I. 2007/3166, art. 2(a)S. 83 in force at 8.11.2007 by S.I. 2007/3166, art. 2(b)S. 84(1)-(3) (5) (6) in force at 8.11.2007 by S.I. 2007/3166, art. 2(c)S. 84(4) in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)S. 91(4) omitted (with effect in accordance with Sch. 22 para. 2(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 22 para. 2(2)(b)Word in s. 84(3) substituted (6.4.2009) by Employment Act 2008 (c. 24), ss. 12(1), 22(1)(c); S.I. 2009/603, art. 2 (with art. 3, Sch.)
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<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2007-12-01" title="2007-12-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2008-07-21" title="2008-07-21"/>
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<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2011-07-15" title="2011-07-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2017-01-31" title="2017-01-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2017-04-27" title="2017-04-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2017-06-27" title="2017-06-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2018-01-25" title="2018-01-25"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2018-03-01" title="2018-03-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/11/part/6" title="current"/>
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<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/part/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/part/6" NumberOfProvisions="19" RestrictEndDate="2010-04-01" id="part-6" RestrictStartDate="2009-04-06">
<Number>
<Strong>Part 6</Strong>
</Number>
<Title>
Investigation, administration
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/part/6/crossheading/investigation-etc/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/part/6/crossheading/investigation-etc" NumberOfProvisions="8" RestrictEndDate="2011-07-15" id="part-6-crossheading-investigation-etc" RestrictStartDate="2009-04-06">
<Title>
<Emphasis>Investigation etc</Emphasis>
</Title>
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<Title>Criminal investigations: powers of Revenue and Customs</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82" id="section-82">
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82
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/1" id="section-82-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (application of Act to customs and excise) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/2" id="section-82-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In paragraph (a) of subsection (2)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/2/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/2/a" id="section-82-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
for “investigations conducted by officers of Customs and Excise of offences which relate to assigned matters, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute
<InlineAmendment>“ investigations conducted by officers of Revenue and Customs ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/2/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/2/b" id="section-82-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
for “persons detained by officers of Customs and Excise;” substitute
<InlineAmendment>“ persons detained by officers of Revenue and Customs; ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/3" id="section-82-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In the opening words of paragraph (b) of that subsection, for “investigations of offences conducted by officers of Customs and Excise” substitute
<InlineAmendment>“ investigations of offences conducted by officers of Revenue and Customs ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/4" id="section-82-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In sub-paragraph (i) of that paragraph, for “section” substitute
<InlineAmendment>“ sections ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/5" id="section-82-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In the section 14A deemed to be inserted by that sub-paragraph—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/5/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/5/a" id="section-82-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
for “and which relates to an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute
<InlineAmendment>“ and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, ”</InlineAmendment>
and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/5/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/5/b" id="section-82-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in the heading, for “
<Strong>Customs and Excise</Strong>
” substitute
<InlineAmendment>
<Strong>Revenue and Customs</Strong>
</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/6" id="section-82-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>After that section insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title>Revenue and Customs: restriction on other powers to apply for production of documents</Title>
<P1>
<Pnumber PuncAfter="">14B</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in subsection (3) only if the condition in subsection (2) is satisfied.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.</Text>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>The provisions are—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>
paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (
<Acronym Expansion="Value Added Tax">VAT</Acronym>
);
</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);</Text>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);</Text>
</P3para>
</P3>
<P3>
<Pnumber>e</Pnumber>
<P3para>
<Text>paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);</Text>
</P3para>
</P3>
<P3>
<Pnumber>f</Pnumber>
<P3para>
<Text>paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);</Text>
</P3para>
</P3>
<P3>
<Pnumber>g</Pnumber>
<P3para>
<Text>Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/7/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/7" id="section-82-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In paragraph (c) of subsection (2)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/7/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/7/a" id="section-82-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
for “customs detention” substitute
<InlineAmendment>“ Revenue and Customs detention ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/7/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/7/b" id="section-82-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
for “an officer of Customs and Excise” substitute
<InlineAmendment>“ an officer of Revenue and Customs ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/8/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/8" id="section-82-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>After that paragraph insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>that where an officer of Revenue and Customs searches premises in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by an order under this subsection) the officer shall have the power to search persons found on the premises—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>in such cases and circumstances as are specified in the order, and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>subject to any conditions specified in the order; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>e</Pnumber>
<P3para>
<Text>that powers and functions conferred by a provision of this Act (as applied by an order under this subsection) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/9/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/9" id="section-82-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>After that subsection insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>A certificate of the Commissioners that an officer of Revenue and Customs had authority under subsection (2)(e) to exercise a power or function conferred by a provision of this Act shall be conclusive evidence of that fact.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/10/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/10" id="section-82-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>For subsection (3) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>An order under subsection (2)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>may make provision that applies generally or only in specified cases or circumstances,</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>may make different provision for different cases or circumstances,</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>may, in modifying a provision, in particular impose conditions on the exercise of a function, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/82/11/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/11" id="section-82-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>
The heading of section 114 accordingly becomes
<InlineAmendment>
<Strong>Application of Act to Revenue and Customs</Strong>
</InlineAmendment>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-11-08">
<Title>Northern Ireland criminal investigations</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83" id="section-83">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-6c772139063f5aa065dad1509df9022a"/>
83
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/1" id="section-83-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (
<Acronym Expansion="Statutory Instrument">S.I.</Acronym>
1989/1341 (N.I. 12)) (application of Order to customs and excise) is amended as follows.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/2" id="section-83-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In sub-paragraph (a) of paragraph (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/2/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/2/a" id="section-83-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
for “investigations conducted by officers of Customs and Excise of offences which relate to assigned matters, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute
<InlineAmendment>“ investigations conducted by officers of Revenue and Customs ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/2/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/2/b" id="section-83-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
for “persons detained by officers of Customs and Excise;” substitute
<InlineAmendment>“ persons detained by officers of Revenue and Customs; ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/3" id="section-83-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In the opening words of sub-paragraph (b) of that paragraph, for “investigations of offences conducted by officers of Customs and Excise” substitute
<InlineAmendment>“ investigations of offences conducted by officers of Revenue and Customs ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/4" id="section-83-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In paragraph (i) of that sub-paragraph, for “Article” substitute
<InlineAmendment>“ Articles ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/5" id="section-83-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In the Article 16A deemed to be inserted by that paragraph—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/5/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/5/a" id="section-83-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
for “and which relates to an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute
<InlineAmendment>“ and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, ”</InlineAmendment>
and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/5/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/5/b" id="section-83-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in the heading, for “
<Strong>Customs and Excise</Strong>
” substitute
<InlineAmendment>
<Strong>Revenue and Customs</Strong>
</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/6" id="section-83-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>After that Article insert—</Text>
<BlockAmendment TargetClass="secondary" TargetSubClass="order" Context="main" Format="default">
<P1group>
<Title>Revenue and Customs: restriction on other powers to apply for production of documents</Title>
<P1>
<Pnumber PuncAfter="">16B</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in paragraph (3) only if the condition in paragraph (2) is satisfied.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.</Text>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>The provisions are—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);</Text>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);</Text>
</P3para>
</P3>
<P3>
<Pnumber>e</Pnumber>
<P3para>
<Text>paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);</Text>
</P3para>
</P3>
<P3>
<Pnumber>f</Pnumber>
<P3para>
<Text>paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);</Text>
</P3para>
</P3>
<P3>
<Pnumber>g</Pnumber>
<P3para>
<Text>Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/7/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/7" id="section-83-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>After sub-paragraph (b) of paragraph (1) insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>that where an officer of Revenue and Customs searches premises in reliance on a warrant under Article 10 of, or paragraph 9 of Schedule 1 to, this Order (as applied by an order under this paragraph) the officer shall have the power to search persons found on the premises—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>in such cases and circumstances as are specified in the order, and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>subject to any conditions specified in the order; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>that powers and functions conferred by a provision of this Order (as applied by an order under this paragraph) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/8/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/8" id="section-83-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>After that paragraph insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>A certificate of the Commissioners that an officer of Revenue and Customs had authority under paragraph (1)(d) to exercise a power or function conferred by a provision of this Order shall be conclusive evidence of that fact.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/9/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/9" id="section-83-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>For paragraph (2) substitute—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>An order under paragraph (1)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>may, in modifying a provision, in particular impose conditions on the exercise of a function, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/83/10/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83/10" id="section-83-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>
The heading of Article 85 accordingly becomes
<InlineAmendment>
<Strong>Application of Order to Revenue and Customs</Strong>
</InlineAmendment>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2017-04-27" ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-06">
<Title>Sections 82 and 83: supplementary</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84" id="section-84">
<Pnumber PuncAfter="">84</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/1" id="section-84-1" RestrictStartDate="2007-11-08">
<Pnumber>
<CommentaryRef Ref="key-012a75a0c481ae94108a22ac13896cb2"/>
1
</Pnumber>
<P2para>
<Text>
In Schedule 2 to
<Acronym Expansion="Commissioners for Revenue and Customs Act">CRCA</Acronym>
2005 (restrictions on the exercise of functions), omit—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/1/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/1/a" id="section-84-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>paragraph 7 (Police and Criminal Evidence Act 1984 (c. 60)), and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/1/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/1/b" id="section-84-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>paragraph 9 (Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/2" id="section-84-2" RestrictStartDate="2007-11-08">
<Pnumber>
<CommentaryRef Ref="key-012a75a0c481ae94108a22ac13896cb2"/>
2
</Pnumber>
<P2para>
<Text>Nothing in section 6 or 7 of CRCA 2005 (initial functions) restricts the functions in connection with which officers of Revenue and Customs may exercise a power under—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/2/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/2/a" id="section-84-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Police and Criminal Evidence Act 1984 by virtue of section 114 of that Act (as amended by section 82 above), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/2/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/2/b" id="section-84-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the Police and Criminal Evidence (Northern Ireland) Order 1989 by virtue of Article 85 of that Order (as amended by section 83 above).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/3" RestrictEndDate="2017-06-27" id="section-84-3" RestrictStartDate="2007-11-08">
<Pnumber>
<CommentaryRef Ref="key-012a75a0c481ae94108a22ac13896cb2"/>
3
</Pnumber>
<P2para>
<Text>
But neither an order under section 114 of the Police and Criminal Evidence Act 1984 nor an order under Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 has effect in relation to a matter specified in section 54(4)(b) or (f) of, or in paragraphs 3, 7, 10,
<Substitution ChangeId="key-9bfd061167e3bbd8b9d67ce6ea454678-1518639025721" CommentaryRef="key-9bfd061167e3bbd8b9d67ce6ea454678">14,</Substitution>
15, 19 or 24 to 29 of Schedule 1 to, CRCA 2005 (former Inland Revenue matters).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/4" id="section-84-4" RestrictStartDate="2007-12-01">
<Pnumber>
<CommentaryRef Ref="key-ebd7e5444c204fc27036c68c1c9ea0a5"/>
4
</Pnumber>
<P2para>
<Text>Schedule 22 contains amendments and repeals consequential on extension of police powers to Revenue and Customs.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5" id="section-84-5" RestrictStartDate="2007-11-08">
<Pnumber>
<CommentaryRef Ref="key-012a75a0c481ae94108a22ac13896cb2"/>
5
</Pnumber>
<P2para>
<Text>Sections 82 and 83 and this section come into force in accordance with provision made by the Treasury by order.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/84/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/6" id="section-84-6" RestrictStartDate="2007-11-08">
<Pnumber>
<CommentaryRef Ref="key-012a75a0c481ae94108a22ac13896cb2"/>
6
</Pnumber>
<P2para>
<Text>The power to make an order under subsection (5) is exercisable by statutory instrument.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19">
<Title>Criminal investigations: Scotland</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/85/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/85" id="section-85">
<Pnumber PuncAfter="">85</Pnumber>
<P1para>
<Text>Schedule 23 contains provision for Scotland about the investigation of offences by Her Majesty's Revenue and Customs.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19">
<Title>Search warrants</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/86/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/86" id="section-86">
<Pnumber PuncAfter="">86</Pnumber>
<P1para>
<Text>In section 8 of the Police and Criminal Evidence Act 1984, after subsection (6) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>7</Pnumber>
<P2para>
<Text>Section 4 of the Summary Jurisdiction (Process) Act 1881 (execution of process of English courts in Scotland) shall apply to a warrant issued on the application of an officer of Revenue and Customs under this section by virtue of section 114 below.</Text>
</P2para>
</P2>
</BlockAmendment>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2011-07-15" RestrictStartDate="2007-07-19">
<Title>Cross-border exercise of powers</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87" id="section-87">
<Pnumber PuncAfter="">87</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/1" id="section-87-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section relates to the Criminal Justice and Public Order Act 1994 (c. 33).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/2" id="section-87-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Sections 136 to 139 (execution of warrants and powers of arrest and search) shall apply to an officer of Revenue and Customs as they apply to a constable; and for that purpose—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/2/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/2/a" id="section-87-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a reference to a constable (including a reference to a constable of a police force in England and Wales, a constable of a police force in Scotland or a constable of a police force in Northern Ireland) shall be treated as a reference to an officer of Revenue and Customs, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/2/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/2/b" id="section-87-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a reference to a police station, or a designated police station, includes a reference to an office of Revenue and Customs or (in England and Wales and Northern Ireland) a designated office of Revenue and Customs.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3" id="section-87-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In the application of section 138 to an officer of Revenue and Customs—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/a" id="section-87-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/a/i/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/a/i" id="section-87-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>
the reference to subsections (2) to (8) of section 14 of the Criminal Procedure (Scotland) Act 1995 (c. 46) (“
<Term id="term-the-1995-procedure-act">the 1995 Procedure Act</Term>
”) shall be treated as a reference to subsections (2) to (7) of section 24 of the Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) (“
<Term id="term-the-1995-consolidation-act">the 1995 Consolidation Act</Term>
”), and
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/a/ii/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/a/ii" id="section-87-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the reference to subsections (1), (2) and (4) to (6) of section 15 of the 1995 Procedure Act shall be treated as a reference to subsections (1) to (4) of section 25 of the 1995 Consolidation Act, and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/b" id="section-87-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (6)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/b/i/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/b/i" id="section-87-3-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the references to section 14 of the 1995 Procedure Act shall be treated as references to section 24 of the 1995 Consolidation Act,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/b/ii/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/b/ii" id="section-87-3-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the references to section 15 of the 1995 Procedure Act shall be treated as references to section 25 of the 1995 Consolidation Act,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/b/iii/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/b/iii" id="section-87-3-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>in paragraph (a), sub-paragraph (ii) shall not apply, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/3/b/iv/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/3/b/iv" id="section-87-3-b-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>paragraph (b) shall not apply.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/4" RestrictEndDate="2018-03-01" id="section-87-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>An officer of Revenue and Customs may exercise a power under sections 136 to 139 only in the exercise of a function relating to tax (including duties and tax credits).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/5" id="section-87-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In subsection (2)—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-office-of-revenue-and-customs">office of Revenue and Customs</Term>
” means premises wholly or partly occupied by Her Majesty's Revenue and Customs, and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-designated-office-of-revenue-and-customs">designated office of Revenue and Customs</Term>
” has the meaning given by an order under section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (power to extend provisions to
<Acronym Expansion="Her Majesty's Revenue and Customs">HMRC</Acronym>
) or, in Northern Ireland, by an order under Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)) (power to extend Order to HMRC).
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/87/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/87/6" id="section-87-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In section 136, after subsection (8) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>9</Pnumber>
<P2para>
<Text>Powers under this section and sections 137 to 139 may be exercised by an officer of Revenue and Customs in accordance with section 87 of the Finance Act 2007.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/part/6/crossheading/filing-dates/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/part/6/crossheading/filing-dates" NumberOfProvisions="5" RestrictEndDate="2010-04-01" id="part-6-crossheading-filing-dates" RestrictStartDate="2008-07-21">
<Title>
<Emphasis>Filing dates</Emphasis>
</Title>
<P1group RestrictStartDate="2007-07-19">
<Title>Personal tax returns</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/88/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/88" id="section-88">
<Pnumber PuncAfter="">88</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/88/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/88/1" id="section-88-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Section 8 of
<Acronym Expansion="Taxes Management Act">TMA</Acronym>
1970 (personal tax return) is amended as follows.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/88/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/88/2" id="section-88-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/88/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/88/3" id="section-88-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Omit subsection (1A).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/88/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/88/4" id="section-88-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>After subsection (1C) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1D</Pnumber>
<P2para>
<Text>A return under this section for a year of assessment (Year 1) must be delivered—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of a non-electronic return, on or before 31st October in Year 2, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of an electronic return, on or before 31st January in Year 2.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>1E</Pnumber>
<P2para>
<Text>But subsection (1D) is subject to the following two exceptions.</Text>
</P2para>
</P2>
<P2>
<Pnumber>1F</Pnumber>
<P2para>
<Text>Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>during the period of 3 months beginning with the date of the notice (for a non-electronic return), or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>on or before 31st January (for an electronic return).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>1G</Pnumber>
<P2para>
<Text>Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.</Text>
</P2para>
</P2>
<P2>
<Pnumber>1H</Pnumber>
<P2para>
<Text>The Commissioners—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>shall prescribe what constitutes an electronic return, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>may make different provision for different cases or circumstances.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19">
<Title>Trustee's tax return</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/89/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/89" id="section-89">
<Pnumber PuncAfter="">89</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/89/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/89/1" id="section-89-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 8A of TMA 1970 (trustee's tax return) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/89/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/89/2" id="section-89-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/89/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/89/3" id="section-89-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Omit subsection (1A).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/89/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/89/4" id="section-89-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>After subsection (1AA) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1B</Pnumber>
<P2para>
<Text>A return under this section for a year of assessment (Year 1) must be delivered—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of a non-electronic return, on or before 31st October in Year 2, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of an electronic return, on or before 31st January in Year 2.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>1C</Pnumber>
<P2para>
<Text>But subsection (1B) is subject to the following two exceptions.</Text>
</P2para>
</P2>
<P2>
<Pnumber>1D</Pnumber>
<P2para>
<Text>Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>during the period of 3 months beginning with the date of the notice (for a non-electronic return), or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>on or before 31st January (for an electronic return).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>1E</Pnumber>
<P2para>
<Text>Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.</Text>
</P2para>
</P2>
<P2>
<Pnumber>1F</Pnumber>
<P2para>
<Text>The Commissioners—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>shall prescribe what constitutes an electronic return, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>may make different provision for different cases or circumstances.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19">
<Title>Partnership tax returns</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/90/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/90" id="section-90">
<Pnumber PuncAfter="">90</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/90/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/90/1" id="section-90-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 12AA of TMA 1970, for subsection (4) (partnership return: filing date) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>In the case of a partnership which includes one or more individuals, a notice under subsection (2) or (3) above may specify different days depending on whether a return in respect of a year of assessment (Year 1) is electronic or non-electronic.</Text>
</P2para>
</P2>
<P2>
<Pnumber>4A</Pnumber>
<P2para>
<Text>The day specified for a non-electronic return must not be earlier than 31st October of Year 2.</Text>
</P2para>
</P2>
<P2>
<Pnumber>4B</Pnumber>
<P2para>
<Text>The day specified for an electronic return must not be earlier than 31st January of Year 2.</Text>
</P2para>
</P2>
<P2>
<Pnumber>4C</Pnumber>
<P2para>
<Text>But subsections (4A) and (4B) are subject to the following two exceptions.</Text>
</P2para>
</P2>
<P2>
<Pnumber>4D</Pnumber>
<P2para>
<Text>Exception 1 is that if the notice is given after 31st July in Year 2 (but on or before 31st October)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the day specified for a non-electronic return must be after the end of the period of three months beginning with the date of the notice, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the day specified for an electronic return must not be earlier than 31st January.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4E</Pnumber>
<P2para>
<Text>Exception 2 is that if the notice is given after 31st October in Year 2, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/90/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/90/2" id="section-90-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For subsection (5) of that section (partnership return where a company is a partner: filing date) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>5</Pnumber>
<P2para>
<Text>In the case of a partnership which includes one or more companies, a notice may specify different dates depending on whether a notice in respect of a relevant period is electronic or non-electronic.</Text>
</P2para>
</P2>
<P2>
<Pnumber>5A</Pnumber>
<P2para>
<Text>The day specified for a non-electronic return must not be earlier than the end of the period of nine months beginning at the end of the relevant period.</Text>
</P2para>
</P2>
<P2>
<Pnumber>5B</Pnumber>
<P2para>
<Text>The day specified for an electronic return must not be earlier than the first anniversary of the end of the relevant period.</Text>
</P2para>
</P2>
<P2>
<Pnumber>5C</Pnumber>
<P2para>
<Text>But where the notice is given more than nine months after the end of the relevant period, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.</Text>
</P2para>
</P2>
<P2>
<Pnumber>5D</Pnumber>
<P2para>
<Text>
For the purposes of this section “
<Term>relevant period</Term>
” means the period in respect of which the return is required.
</Text>
</P2para>
</P2>
<P2>
<Pnumber>5E</Pnumber>
<P2para>
<Text>The Commissioners—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>shall prescribe what constitutes an electronic return for the purposes of this section, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>may make different provision for different cases or circumstances.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2010-04-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-07-21">
<Title>Consequential amendments</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91" id="section-91">
<Pnumber PuncAfter="">91</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/1" id="section-91-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 9(2) of TMA 1970 (returns to include self-assessment)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/1/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/1/a" id="section-91-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in paragraph (a), for “30th September” substitute
<InlineAmendment>“ 31st October ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/1/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/1/b" id="section-91-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (b), for “31st July” substitute
<InlineAmendment>“ 31st August ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/2" id="section-91-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In section 9ZA of TMA 1970 (amendment of personal or trustee return), for subsection (3) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>31st January of Year 2, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>if the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/3" id="section-91-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In section 9A(6) of TMA 1970 (notice of enquiry: “the filing date”), for the words from “means” to the end substitute
<InlineAmendment>“ means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A. ”</InlineAmendment>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/4" id="section-91-4">
<Pnumber>
<CommentaryRef Ref="key-3c7b8af29b071f550bb652283faa2e9b"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/5" id="section-91-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In section 28C of TMA 1970 (determination of tax where no return delivered), for subsection (6) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>6</Pnumber>
<P2para>
<Text>In this section “the filing date” in respect of a return for a year of assessment (Year 1) means either—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>31st January of Year 2, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>if the notice under section 8 or 8A was given after 31st October of Year 2, the last day of the period of three months beginning with the day on which the notice is given.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/6" id="section-91-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In section 33A of TMA 1970 (error in partnership return)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/6/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/6/a" id="section-91-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (1), insert at the end
<InlineAmendment>“ for a year of assessment (Year 1), or for a relevant period which ends in Year 1 ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/6/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/6/b" id="section-91-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in subsection (2), for “five years after the filing date” substitute
<InlineAmendment>“ 31st January of Year 6 ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/6/c/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/6/c" id="section-91-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (9), omit the definition of “filing date”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/6/d/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/6/d" id="section-91-6-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in that subsection, after the definition of “relevant partner” insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3para>
<Text>
<Term>relevant period</Term>
” means a period in respect of which a return is required.
</Text>
</P3para>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/7/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/7" id="section-91-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In section 93(10) of TMA 1970 (penalty for failure to make individual or trustee return), for the definition of “filing date” substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3para>
<Text>“the filing date” in respect of a return for a year of assessment (Year 1) means—</Text>
<P4>
<Pnumber>a</Pnumber>
<P4para>
<Text>31st January of Year 2, or</Text>
</P4para>
</P4>
<P4>
<Pnumber>b</Pnumber>
<P4para>
<Text>if the notice under section 8 or 8A was given after 31st October of Year 2, the last day of the period of three months beginning with the day on which the notice is given.</Text>
</P4para>
</P4>
</P3para>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/8/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/8" id="section-91-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In section 93A of TMA 1970 (failure to make partnership return), after subsection (7) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>7A</Pnumber>
<P2para>
<Text>For the purposes of this section the filing date for a year of assessment (Year 1) in the case of a partnership which includes one or more individuals is—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>31st January of Year 2, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>if the notice under section 12AA was given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>7B</Pnumber>
<P2para>
<Text>For the purposes of this section the filing date for a year of assessment (Year 1) in the case of a partnership which includes one or more companies is—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the first anniversary of the period for which the return is required, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>where the notice is given more than nine months after the end of the period for which the return is required, the last day of the period of three months beginning with the date of the notice.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/9/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/9" id="section-91-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>In subsection (8) of section 93A, omit the definition of “the filing date”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/10/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/10" id="section-91-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>In paragraph 4 of Schedule 15 to FA 2006 (accountancy change: spreading of adjustment)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/10/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/10/a" id="section-91-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in sub-paragraph (1), after “a tax year” insert
<InlineAmendment>“ (Year 1) ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/91/10/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/10/b" id="section-91-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in sub-paragraph (2), for “normal self-assessment filing date for the tax year.” substitute
<InlineAmendment>“ 31st January of Year 2. ”</InlineAmendment>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19">
<Title>Commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/92/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/92" id="section-92">
<Pnumber PuncAfter="">92</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/92/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/92/1" id="section-92-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Sections 88 to 91 have effect—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/92/1/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/92/1/a" id="section-92-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in relation to a return under section 8 or 8A of TMA 1970, or a return under section 12AA of that Act for a partnership which includes one or more individuals, in respect of a return for a year of assessment beginning on or after 6th April 2007, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/92/1/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/92/1/b" id="section-92-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in relation to a return under section 12AA of that Act for a partnership which includes one or more companies, in respect of a return for a relevant period beginning on or after 6th April 2007.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/92/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/92/2" id="section-92-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In subsection (1)(b) “
<Term id="term-relevant-period">relevant period</Term>
” means a period in respect of which a return is required.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/part/6/crossheading/other-administration/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/part/6/crossheading/other-administration" NumberOfProvisions="6" RestrictStartDate="2007-07-19" id="part-6-crossheading-other-administration">
<Title>
<Emphasis>Other administration</Emphasis>
</Title>
<P1group RestrictStartDate="2007-07-19">
<Title>Mandatory electronic filing of returns</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93" id="section-93">
<Pnumber PuncAfter="">93</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/1" id="section-93-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 135 of FA 2002 (mandatory electronic filing) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/2" id="section-93-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (7), after paragraph (b) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>ba</Pnumber>
<P3para>
<Text>to specify other consequences of contravention of, or failure to comply with, the regulations (which may include disregarding a return delivered otherwise than by the use of electronic communications);</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/3" id="section-93-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In subsection (10), for the definition of “taxation matter” substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3para>
<Text>
<Term>taxation matter</Term>
” means any matter relating to a tax (or duty) for which the Commissioners are responsible.
</Text>
</P3para>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/4" id="section-93-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Section 76 of
<Acronym Expansion="Value Added Tax Act">VATA</Acronym>
1994 (assessment) is amended as follows.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/5" id="section-93-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In subsection (1), after paragraph (c) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<Text>or </Text>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/6" id="section-93-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In that subsection, before “may have ceased” insert
<InlineAmendment>“ or the regulations ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/7/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/7" id="section-93-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In subsection (3), insert at the end—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<Text>; and </Text>
<P3>
<Pnumber>f</Pnumber>
<P3para>
<Text>in the case of a penalty under regulations made under section 135 of the Finance Act 2002, the relevant period is the prescribed accounting period in respect of which the contravention of, or failure to comply with, the regulations occurred.</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/8/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/8" id="section-93-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In section 83 of VATA 1994 (appeals), after paragraph (zb) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>zc</Pnumber>
<P3para>
<Text>a decision of the Commissioners about the application of regulations under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT (including, in particular, a decision as to whether a requirement of the regulations applies and a decision to impose a penalty);</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/93/9/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/93/9" id="section-93-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>In section 84 of VATA 1994 (appeals), after subsection (6A) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>6B</Pnumber>
<P2para>
<Text>Nothing in section 83(zc) shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under regulations made under section 135 of the Finance Act 2002.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19">
<Title>Mandatory electronic payment</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94" id="section-94">
<Pnumber PuncAfter="">94</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/1" id="section-94-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 204 of FA 2003 (mandatory electronic payment by large employers) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/2" id="section-94-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For subsections (1) and (2) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners for Her Majesty's Revenue and Customs may make regulations requiring a person to use electronic means in making specified payments under legislation relating to a tax (or duty) for which the Commissioners are responsible.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The regulations may provide for exceptions.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/3" id="section-94-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In subsection (5)(b), for “the Inland Revenue” substitute
<InlineAmendment>“ Her Majesty's Revenue and Customs ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/4" id="section-94-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In subsection (6)(a), for “the Inland Revenue” substitute
<InlineAmendment>“ Her Majesty's Revenue and Customs ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/5" id="section-94-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In subsection (8)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/5/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/5/a" id="section-94-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in paragraph (a), for “a contravention of, or any failure to comply with,” substitute
<InlineAmendment>“ a contravention by a large employer of, or any failure by a large employer to comply with, ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/5/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/5/b" id="section-94-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (b), for “taxation matter within the care and management of the Commissioners” substitute
<InlineAmendment>“ matter relating to a tax (or duty) for which the Commissioners are responsible ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/6" id="section-94-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In subsection (12)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/6/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/6/a" id="section-94-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for the definition of “the Inland Revenue” substitute—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3para>
<Text>
<Term>Her Majesty's Revenue and Customs</Term>
” includes a person acting under the authority of the Commissioners in relation to payment by electronic means;
</Text>
</P3para>
</BlockAmendment>
<AppendText>, and</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/6/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/6/b" id="section-94-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after that definition insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term>large employer</Term>
” means a person paying
<Acronym Expansion="Pay As You Earn">PAYE</Acronym>
income to 250 or more recipients (and regulations under this section may make provision as to the date or period by reference to which this is to be determined and the circumstances in which a person is to be treated as paying PAYE income to a recipient);
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/7/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/7" id="section-94-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
The heading accordingly becomes
<InlineAmendment>
<Strong>Mandatory electronic payment</Strong>
</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/8/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/8" id="section-94-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In section 205(1) of FA 2003 (application of section 204 for other purposes)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/8/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/8/a" id="section-94-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
after “taxation” insert
<InlineAmendment>“ (or duty) ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/94/8/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/94/8/b" id="section-94-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
for “the Commissioners of Inland Revenue” substitute
<InlineAmendment>“ the Commissioners for Her Majesty's Revenue and Customs ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19" ConfersPower="true">
<Title>Payment by cheque</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95" id="section-95">
<Pnumber PuncAfter="">95</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/1" id="section-95-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners may make regulations providing for a payment to HMRC made by cheque to be treated as made when the cheque clears, as defined in the regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/2" id="section-95-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Section 70A of TMA 1970 (payment by cheque treated as made on receipt by HMRC) is subject to regulations under subsection (1).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/3" id="section-95-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations under subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/3/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/3/a" id="section-95-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may make provision generally or only for specified purposes,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/3/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/3/b" id="section-95-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may make different provision for different purposes, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/3/c/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/3/c" id="section-95-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>may include incidental, consequential or transitional provision.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/4" id="section-95-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Regulations under subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/4/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/4/a" id="section-95-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>shall be made by statutory instrument, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/4/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/4/b" id="section-95-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall be subject to annulment in pursuance of a resolution of the House of Commons.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/5" id="section-95-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/5/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/5/a" id="section-95-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term id="term-the-commissioners">the Commissioners</Term>
” means the Commissioners for Her Majesty's Revenue and Customs, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/5/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/5/b" id="section-95-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Term id="term-hmrc">HMRC</Term>
” means Her Majesty's Revenue and Customs.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/6" id="section-95-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In section 204 of FA 2003 (electronic payment), insert at the end—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>13</Pnumber>
<P2para>
<Text>Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under this section to be treated as made when the cheque clears, as defined in the regulations under that section.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/7/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/7" id="section-95-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In section 70A of TMA 1970 (payments by cheque), insert at the end—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/95/8/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/95/8" id="section-95-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In VATA 1994, after section 58A insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title>Payment by cheque</Title>
<P1>
<Pnumber PuncAfter="">58B</Pnumber>
<P1para>
<Text>Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under section 25(1) above to be treated as made when the cheque clears, as defined in the regulations under section 95(1) of that Act.</Text>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19">
<Title>Enquiry into returns</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/96/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96" id="section-96">
<Pnumber PuncAfter="">96</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/96/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/1" id="section-96-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
In section 9A(2)(a) of TMA 1970 (period during which HMRC can open enquiry into return), for “after the filing date;” substitute
<InlineAmendment>“ after the day on which the return was delivered; ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/96/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/2" id="section-96-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In section 12AC(2)(a) of TMA 1970 (period during which HMRC can open enquiry into partnership return), for “after the filing date;” substitute
<InlineAmendment>“ after the day on which the return was delivered; ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/96/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/3" id="section-96-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In paragraph 24(2) of Schedule 18 to FA 1998 (period during which HMRC can open enquiry into company tax return), for “from the filing date.” substitute
<InlineAmendment>“ from the day on which the return was delivered (subject to sub-paragraph (6)). ”</InlineAmendment>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/96/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/4" id="section-96-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In paragraph 24 of that Schedule, insert at the end—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default">
<P2>
<Pnumber>6</Pnumber>
<P2para>
<Text>In the case of a company which is a member of a group other than a small group, the 12-month period in sub-paragraph (2) shall start not from the day on which the return was delivered but from the filing date.</Text>
</P2para>
</P2>
<P2>
<Pnumber>7</Pnumber>
<P2para>
<Text>
In sub-paragraph (6) “
<Term>group</Term>
” and “
<Term>small group</Term>
” have the same meaning as in sections 383(2) and 474(1) of the Companies Act 2006 (or, until their commencement, as in the provisions that they replicate).
</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/96/5/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/5" id="section-96-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The amendments made by subsections (1) and (2) apply to returns which relate to the tax year 2007-08 or a later tax year.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/96/6/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/6" id="section-96-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The amendments made by subsections (3) and (4) apply to returns which relate to accounting periods ending after 31st March 2008.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-07-19" ConfersPower="true">
<Title>Penalties for errors</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97" id="section-97">
<Pnumber PuncAfter="">97</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/1/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/1" id="section-97-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Schedule 24 contains provisions imposing penalties on taxpayers who—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/1/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/1/a" id="section-97-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>make errors in certain documents sent to HMRC, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/1/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/1/b" id="section-97-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>unreasonably fail to report errors in assessments by HMRC.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/2/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/2" id="section-97-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>That Schedule comes into force in accordance with provision made by the Treasury by order.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/3/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/3" id="section-97-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An order—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/3/a/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/3/a" id="section-97-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may commence a provision generally or only for specified purposes,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/3/b/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/3/b" id="section-97-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may make different provision for different purposes, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/3/c/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/3/c" id="section-97-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>may include incidental, consequential or transitional provision.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/11/section/97/4/2009-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/97/4" id="section-97-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The power to make an order is exercisable by statutory instrument.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-5c5b2472f952653db5403a0fa65e7c01" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-82" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82" id="ckbeg2ll2-00007">S. 82</CitationSubRef>
in force at 8.11.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3166" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3166" Title="Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement) Order 2007" id="ckbeg2ll2-00008">S.I. 2007/3166</Citation>
,
<CitationSubRef SectionRef="article-2-a" URI="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/a" CitationRef="ckbeg2ll2-00008" Operative="true" id="ckbeg2ll2-00009">art. 2(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6c772139063f5aa065dad1509df9022a" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-83" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/83" id="ckbeg2ll2-00016">S. 83</CitationSubRef>
in force at 8.11.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3166" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3166" Title="Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement) Order 2007" id="ckbeg2ll2-00017">S.I. 2007/3166</Citation>
,
<CitationSubRef SectionRef="article-2-b" URI="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/b" CitationRef="ckbeg2ll2-00017" Operative="true" id="ckbeg2ll2-00018">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-012a75a0c481ae94108a22ac13896cb2" Type="I">
<Para>
<Text>
S. 84(1)-(3) (5) (6) in force at 8.11.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3166" id="ckbeg2ll2-00032" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3166" Title="Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement) Order 2007">S.I. 2007/3166</Citation>
,
<CitationSubRef id="ckbeg2ll2-00033" CitationRef="ckbeg2ll2-00032" URI="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ebd7e5444c204fc27036c68c1c9ea0a5" Type="I">
<Para>
<Text>
S. 84(4) in force at 1.12.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3166" id="ckdsfzre2-00008" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3166" Title="Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement) Order 2007">S.I. 2007/3166</Citation>
,
<CitationSubRef id="ckdsfzre2-00009" CitationRef="ckdsfzre2-00008" URI="http://www.legislation.gov.uk/id/uksi/2007/3166/article/3/a" SectionRef="article-3-a" Operative="true">art. 3(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3c7b8af29b071f550bb652283faa2e9b" Type="F">
<Para>
<Text>
<CitationSubRef id="ckidilac2-00004" SectionRef="section-91-4" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/4">S. 91(4)</CitationSubRef>
omitted (with effect in accordance with Sch. 22 para. 2(3) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="ckidilac2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="ckidilac2-00006" CitationRef="ckidilac2-00005" SectionRef="schedule-22-paragraph-2-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/22/paragraph/2/2/b" Operative="true">Sch. 22 para. 2(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9bfd061167e3bbd8b9d67ce6ea454678" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cv9rhz6w2-00006" SectionRef="section-84-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/3">s. 84(3)</CitationSubRef>
substituted (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/24" id="cv9rhz6w2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="24" Title="Employment Act 2008">Employment Act 2008 (c. 24)</Citation>
,
<CitationSubRef id="cv9rhz6w2-00008" CitationRef="cv9rhz6w2-00007" SectionRef="section-12-1" URI="http://www.legislation.gov.uk/id/ukpga/2008/24/section/12/1" Operative="true">ss. 12(1)</CitationSubRef>
,
<CitationSubRef id="cv9rhz6w2-00009" CitationRef="cv9rhz6w2-00007" SectionRef="section-22-1-c" URI="http://www.legislation.gov.uk/id/ukpga/2008/24/section/22/1/c">22(1)(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/603" id="cv9rhz6w2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="603" Title="The Employment Act 2008 (Commencement No. 2, Transitional Provisions and Savings) Order 2009">S.I. 2009/603</Citation>
,
<CitationSubRef id="cv9rhz6w2-00011" CitationRef="cv9rhz6w2-00010" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2009/603/article/2">art. 2</CitationSubRef>
(with
<CitationSubRef id="cv9rhz6w2-00012" CitationRef="cv9rhz6w2-00010" SectionRef="article-3" URI="http://www.legislation.gov.uk/id/uksi/2009/603/article/3">art. 3</CitationSubRef>
,
<CitationSubRef id="cv9rhz6w2-00013" CitationRef="cv9rhz6w2-00010" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2009/603/schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>