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)

S. 91(6)(b) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(e); S.I. 2009/403, art. 2(2) (with art. 10)

S. 84(3) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(5), 58(4)(6)

S. 87(2E) inserted (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(d), 19(3)(a) (with art. 19(2))

S. 87(3) repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(d), 19(3)(b) (with art. 19(2))

Words in s. 87(4) substituted (31.1.2017 for specified purposes, 1.3.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), ss. 118, 183(1)(5)(e); S.I. 2018/227, art. 2(f)

S. 87(2A)-(2D) inserted (31.1.2017 for specified purposes, 1.3.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 17 para. 9(2); S.I. 2018/227, art. 2(g)

http://www.legislation.gov.uk/ukpga/2007/11/part/6Finance 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 Participation2024-04-06Part 6Investigation, administration etcInvestigation etc
82Criminal investigations: powers of Revenue and Customs1

Section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (application of Act to customs and excise) is amended as follows.

2

In paragraph (a) of subsection (2)—

a

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 “ investigations conducted by officers of Revenue and Customs ”, and

b

for “persons detained by officers of Customs and Excise;” substitute “ persons detained by officers of Revenue and Customs; ”.

3

In 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 ”.

4

In sub-paragraph (i) of that paragraph, for “section” substitute “ sections ”.

5

In the section 14A deemed to be inserted by that sub-paragraph—

a

for “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, ” and

b

in the heading, for “Customs and Excise” substitute Revenue and Customs.

6

After that section insert—

14BRevenue and Customs: restriction on other powers to apply for production of documents1

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.

2

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.

3

The provisions are—

a

section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);

b

paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);

c

paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);

d

paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);

e

paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);

f

paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);

g

Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).

7

In paragraph (c) of subsection (2)—

a

for “customs detention” substitute “ Revenue and Customs detention ”, and

b

for “an officer of Customs and Excise” substitute “ an officer of Revenue and Customs ”.

8

After that paragraph insert—

d

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—

i

in such cases and circumstances as are specified in the order, and

ii

subject to any conditions specified in the order; and

e

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.

9

After that subsection insert—

2A

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.

10

For subsection (3) substitute—

3

An order under subsection (2)—

a

may make provision that applies generally or only in specified cases or circumstances,

b

may make different provision for different cases or circumstances,

c

may, in modifying a provision, in particular impose conditions on the exercise of a function, and

d

shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.

11

The heading of section 114 accordingly becomes Application of Act to Revenue and Customs.

83Northern Ireland criminal investigations1

Article 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.

2

In sub-paragraph (a) of paragraph (1)—

a

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 “ investigations conducted by officers of Revenue and Customs ”, and

b

for “persons detained by officers of Customs and Excise;” substitute “ persons detained by officers of Revenue and Customs; ”.

3

In 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 ”.

4

In paragraph (i) of that sub-paragraph, for “Article” substitute “ Articles ”.

5

In the Article 16A deemed to be inserted by that paragraph—

a

for “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, ” and

b

in the heading, for “Customs and Excise” substitute Revenue and Customs.

6

After that Article insert—

16BRevenue and Customs: restriction on other powers to apply for production of documents1

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.

2

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.

3

The provisions are—

a

section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);

b

paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);

c

paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);

d

paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);

e

paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);

f

paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);

g

Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).

7

After sub-paragraph (b) of paragraph (1) insert—

c

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—

i

in such cases and circumstances as are specified in the order, and

ii

subject to any conditions specified in the order; and

d

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.

8

After that paragraph insert—

1A

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.

9

For paragraph (2) substitute—

2

An order under paragraph (1)—

a

may, in modifying a provision, in particular impose conditions on the exercise of a function, and

b

shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.

10

The heading of Article 85 accordingly becomes Application of Order to Revenue and Customs.

84Sections 82 and 83: supplementary1

In Schedule 2 to CRCA 2005 (restrictions on the exercise of functions), omit—

a

paragraph 7 (Police and Criminal Evidence Act 1984 (c. 60)), and

b

paragraph 9 (Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))).

2

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—

a

the Police and Criminal Evidence Act 1984 by virtue of section 114 of that Act (as amended by section 82 above), or

b

the Police and Criminal Evidence (Northern Ireland) Order 1989 by virtue of Article 85 of that Order (as amended by section 83 above).

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Schedule 22 contains amendments and repeals consequential on extension of police powers to Revenue and Customs.

5

Sections 82 and 83 and this section come into force in accordance with provision made by the Treasury by order.

6

The power to make an order under subsection (5) is exercisable by statutory instrument.

85Criminal investigations: Scotland

Schedule 23 contains provision for Scotland about the investigation of offences by Her Majesty's Revenue and Customs.

86Search warrants

In section 8 of the Police and Criminal Evidence Act 1984, after subsection (6) insert—

7

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.

87Cross-border exercise of powers1

This section relates to the Criminal Justice and Public Order Act 1994 (c. 33).

2

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—

a

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

b

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.

2A

In the application of section 137C where a person is arrested under section 137A by an officer of Revenue and Customs in respect of a specified offence that is being investigated by an officer of Revenue and Customs—

a

subsection (2)(b) is to be read as if (instead of requiring the detention to be authorised by both an officer of at least the rank of inspector in the arresting force and an officer of at least the rank of inspector in the investigating force) it required the detention to be authorised by an officer of Revenue and Customs of at least the grade equivalent to the rank of inspector;

b

subsection (2)(c) is to be read as if (instead of requiring the detention to be authorised by both an officer of a rank above that of inspector in the arresting force and an officer of a rank above that of inspector in the investigating force) it required the detention to be authorised by an officer of Revenue and Customs of a grade above that equivalent to the rank of inspector;

c

subsection (3) is omitted;

d

in subsections (4) and (5), the reference to an officer of the investigating force is to be read as a reference to an officer of Revenue and Customs;

e

in subsection (6), the reference to an appropriate officer in the investigating force is to be read as a reference to an appropriate officer of Revenue and Customs (as defined by subsection (7));

f

subsection (6)(a) is omitted;

g

in subsection (7)(b), the reference to an officer of at least the rank of inspector is to be read as a reference to an officer of Revenue and Customs of at least the equivalent grade;

h

in subsection (7)(c), the reference to an officer of a rank above that of inspector is to be read as a reference to an officer of Revenue and Customs of above the equivalent grade;

i

subsections (8) to (10) are omitted.

2B

Where section 137C applies in accordance with subsection (2A), Schedule 7B applies with the following modifications—

a

any reference to a constable in the arresting force is to be read as a reference to an officer of Revenue and Customs;

b

any reference to an officer of at least, or above, a particular rank in the investigating force is to be read as a reference to an officer of Revenue and Customs of at least, or above, the equivalent grade;

c

any reference to the arresting force or to the investigating force (otherwise than in relation to a description of officer in the force) is to be read as a reference to officers of Revenue and Customs;

d

instead of the modification made by paragraph 9, section 42 of the Criminal Justice (Scotland) Act 2016 is to be read as if the references in subsections (1)(c)(ii) and (3)(b) to the police were references to officers of Revenue and Customs;

e

the Schedule is to be read as if it also provided for references in the provisions applied by section 137D(2)(d), (3)(d) and (4)(d) to a police station to include references to an office of Revenue and Customs.

2C

In the application of section 137C where a person is arrested under section 137A by an officer of Revenue and Customs in respect of a specified offence other than one that is being investigated by an officer of Revenue and Customs—

a

any reference to an officer of at least, or above, the rank of inspector in the arresting force is to be read as a reference to an officer of Revenue and Customs of at least, or above, the equivalent grade;

b

the reference in subsection (6)(a) to the arresting force is to be read as a reference to any officer of Revenue and Customs.

2D

Where section 137C applies in accordance with subsection (2C), Schedule 7B applies with the following modifications—

a

any reference to a constable in the arresting force is to be read as a reference to an officer of Revenue and Customs;

b

any reference to the arresting force (otherwise than in relation to a description of officer in the force) is to be read as a reference to officers of Revenue and Customs;

c

instead of the modification made by paragraph 9, section 42 of the Criminal Justice (Scotland) Act 2016 is to be read as if the references in subsections (1)(c)(ii) and (3)(b) to the police were references to officers of Revenue and Customs;

d

the Schedule is to be read as if it also provided for references in the provisions applied by section 137D(2)(d), (3)(d) and (4)(d) to a police station to include references to an office of Revenue and Customs.

2E

In the application of those sections to an officer of Revenue and Customs—

a

sections 136(4B) and 137(7B) apply with the omission of the words from “and, if the constable” to the end;

b

section 137ZA applies with the omission of subsection (6).

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

An officer of Revenue and Customs may exercise a power under sections 136 to 139 in the exercise of any function of the Commissioners for Her Majesty's Revenue and Customs or of officers of Revenue and Customs, within the meaning of the Commissioners for Revenue and Customs Act 2005 (see section 51(2) to (2B) of that Act) .

5

In subsection (2)—

office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs, and

designated 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).

6

In section 136, after subsection (8) insert—

9

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.

Filing dates
88Personal tax returns1

Section 8 of TMA 1970 (personal tax return) is amended as follows.

2

In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.

3

Omit subsection (1A).

4

After subsection (1C) insert—

1D

A return under this section for a year of assessment (Year 1) must be delivered—

a

in the case of a non-electronic return, on or before 31st October in Year 2, and

b

in the case of an electronic return, on or before 31st January in Year 2.

1E

But subsection (1D) is subject to the following two exceptions.

1F

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—

a

during the period of 3 months beginning with the date of the notice (for a non-electronic return), or

b

on or before 31st January (for an electronic return).

1G

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.

1H

The Commissioners—

a

shall prescribe what constitutes an electronic return, and

b

may make different provision for different cases or circumstances.

89Trustee's tax return1

Section 8A of TMA 1970 (trustee's tax return) is amended as follows.

2

In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.

3

Omit subsection (1A).

4

After subsection (1AA) insert—

1B

A return under this section for a year of assessment (Year 1) must be delivered—

a

in the case of a non-electronic return, on or before 31st October in Year 2, and

b

in the case of an electronic return, on or before 31st January in Year 2.

1C

But subsection (1B) is subject to the following two exceptions.

1D

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—

a

during the period of 3 months beginning with the date of the notice (for a non-electronic return), or

b

on or before 31st January (for an electronic return).

1E

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.

1F

The Commissioners—

a

shall prescribe what constitutes an electronic return, and

b

may make different provision for different cases or circumstances.

90Partnership tax returns1

In section 12AA of TMA 1970, for subsection (4) (partnership return: filing date) substitute—

4

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.

4A

The day specified for a non-electronic return must not be earlier than 31st October of Year 2.

4B

The day specified for an electronic return must not be earlier than 31st January of Year 2.

4C

But subsections (4A) and (4B) are subject to the following two exceptions.

4D

Exception 1 is that if the notice is given after 31st July in Year 2 (but on or before 31st October)—

a

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

b

the day specified for an electronic return must not be earlier than 31st January.

4E

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.

2

For subsection (5) of that section (partnership return where a company is a partner: filing date) substitute—

5

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.

5A

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.

5B

The day specified for an electronic return must not be earlier than the first anniversary of the end of the relevant period.

5C

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.

5D

For the purposes of this section “relevant period” means the period in respect of which the return is required.

5E

The Commissioners—

a

shall prescribe what constitutes an electronic return for the purposes of this section, and

b

may make different provision for different cases or circumstances.

91Consequential amendments1

In section 9(2) of TMA 1970 (returns to include self-assessment)—

a

in paragraph (a), for “30th September” substitute “ 31st October ”, and

b

in paragraph (b), for “31st July” substitute “ 31st August ”.

2

In section 9ZA of TMA 1970 (amendment of personal or trustee return), for subsection (3) substitute—

3

In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—

a

31st January of Year 2, or

b

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.

3

In 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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

In section 28C of TMA 1970 (determination of tax where no return delivered), for subsection (6) substitute—

6

In this section “the filing date” in respect of a return for a year of assessment (Year 1) means either—

a

31st January of Year 2, or

b

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.

6

In section 33A of TMA 1970 (error in partnership return)—

a

in subsection (1), insert at the end “ for a year of assessment (Year 1), or for a relevant period which ends in Year 1 ”,

b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

in subsection (9), omit the definition of “filing date”, and

d

in that subsection, after the definition of “relevant partner” insert—

relevant period” means a period in respect of which a return is required.

7

In 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—

a

31st January of Year 2, or

b

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.

8

In section 93A of TMA 1970 (failure to make partnership return), after subsection (7) insert—

7A

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—

a

31st January of Year 2, or

b

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.

7B

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—

a

the first anniversary of the period for which the return is required, or

b

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.

9

In subsection (8) of section 93A, omit the definition of “the filing date”.

10

In paragraph 4 of Schedule 15 to FA 2006 (accountancy change: spreading of adjustment)—

a

in sub-paragraph (1), after “a tax year” insert “ (Year 1) ”, and

b

in sub-paragraph (2), for “normal self-assessment filing date for the tax year.” substitute “ 31st January of Year 2. ”

92Commencement1

Sections 88 to 91 have effect—

a

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

b

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.

2

In subsection (1)(b) “relevant period” means a period in respect of which a return is required.

Other administration
93Mandatory electronic filing of returns1

Section 135 of FA 2002 (mandatory electronic filing) is amended as follows.

2

In subsection (7), after paragraph (b) insert—

ba

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);

.

3

In 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.

4

Section 76 of VATA 1994 (assessment) is amended as follows.

5

In subsection (1), after paragraph (c) insert—

or

d

a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,

.

6

In that subsection, before “may have ceased” insert “ or the regulations ”.

7

In subsection (3), insert at the end—

; and

f

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.

8

In section 83 of VATA 1994 (appeals), after paragraph (zb) insert—

zc

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);

.

9

In section 84 of VATA 1994 (appeals), after subsection (6A) insert—

6B

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.

94Mandatory electronic payment1

Section 204 of FA 2003 (mandatory electronic payment by large employers) is amended as follows.

2

For subsections (1) and (2) substitute—

1

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.

2

The regulations may provide for exceptions.

3

In subsection (5)(b), for “the Inland Revenue” substitute “ Her Majesty's Revenue and Customs ”.

4

In subsection (6)(a), for “the Inland Revenue” substitute “ Her Majesty's Revenue and Customs ”.

5

In subsection (8)—

a

in 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, ”, and

b

in 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 ”.

6

In subsection (12)—

a

for 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;

, and

b

after 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);

.

7

The heading accordingly becomes Mandatory electronic payment.

8

In section 205(1) of FA 2003 (application of section 204 for other purposes)—

a

after “taxation” insert “ (or duty) ”, and

b

for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”.

95Payment by cheque1

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.

2

Section 70A of TMA 1970 (payment by cheque treated as made on receipt by HMRC) is subject to regulations under subsection (1).

3

Regulations under subsection (1)—

a

may make provision generally or only for specified purposes,

b

may make different provision for different purposes, and

c

may include incidental, consequential or transitional provision.

4

Regulations under subsection (1)—

a

shall be made by statutory instrument, and

b

shall be subject to annulment in pursuance of a resolution of the House of Commons.

5

In this section—

a

the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, and

b

HMRC” means Her Majesty's Revenue and Customs.

6

In section 204 of FA 2003 (electronic payment), insert at the end—

13

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.

7

In section 70A of TMA 1970 (payments by cheque), insert at the end—

3

This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).

8

In VATA 1994, after section 58A insert—

58BPayment by cheque

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.

96Enquiry into returns1

In 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; ”.

2

In 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; ”.

3

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 “ from the day on which the return was delivered (subject to sub-paragraph (6)). ”

4

In paragraph 24 of that Schedule, insert at the end—

6

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.

7

In 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).

5

The amendments made by subsections (1) and (2) apply to returns which relate to the tax year 2007-08 or a later tax year.

6

The amendments made by subsections (3) and (4) apply to returns which relate to accounting periods ending after 31st March 2008.

97Penalties for errors1

Schedule 24 contains provisions imposing penalties on taxpayers who—

a

make errors in certain documents sent to HMRC, or

b

unreasonably fail to report errors in assessments by HMRC.

2

That Schedule comes into force in accordance with provision made by the Treasury by order.

3

An order—

a

may commence a provision generally or only for specified purposes,

b

may make different provision for different purposes, and

c

may include incidental, consequential or transitional provision.

4

The power to make an order is exercisable by statutory instrument.

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<note class="commentary I" eId="key-5c5b2472f952653db5403a0fa65e7c01">
<p>
S. 82 in force at 8.11.2007 by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/a">art. 2(a)</ref>
</p>
</note>
<note class="commentary I" eId="key-6c772139063f5aa065dad1509df9022a">
<p>
S. 83 in force at 8.11.2007 by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary I" eId="key-012a75a0c481ae94108a22ac13896cb2">
<p>
S. 84(1)-(3) (5) (6) in force at 8.11.2007 by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary I" eId="key-ebd7e5444c204fc27036c68c1c9ea0a5">
<p>
S. 84(4) in force at 1.12.2007 by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/3/a">art. 3(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-3c7b8af29b071f550bb652283faa2e9b">
<p>
S. 91(4) omitted (with effect in accordance with Sch. 22 para. 2(3) of the amending Act) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/22/paragraph/2/2/b">Sch. 22 para. 2(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-f422f1b771e4ba68ed2bf7260d9616a1">
<p>
S. 91(6)(b) omitted (1.4.2010) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/118/2">s. 118(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/39/paragraph/65/e">Sch. 39 para. 65(e)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/403">S.I. 2009/403</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/403/article/2/2">art. 2(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2009/403/article/10">art. 10</ref>
)
</p>
</note>
<note class="commentary F" eId="key-fdd70924b9df02b8d80ea1e6f0377b75">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/3">S. 84(3)</ref>
omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/22">Criminal Finances Act 2017 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/22/section/18/5">ss. 18(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/22/section/58/4">58(4)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/22/section/58/6">(6)</ref>
</p>
</note>
<note class="commentary F" eId="key-a3aa7be4986dd8f463b82018bb107743">
<p>
S. 87(2E) inserted (25.1.2018) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46">The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46/article/2/2/d">arts. 2(2)(d)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46/article/19/3/a">19(3)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46/article/19/2">art. 19(2)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-a3d7360546009f441eb12b12d2d71e7e">
<p>
S. 87(3) repealed (25.1.2018) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46">The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46/article/2/2/d">arts. 2(2)(d)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46/article/19/3/b">19(3)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2018/46/article/19/2">art. 19(2)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-4f1aa2ec579ed47ce870faa382a46547">
<p>
Words in s. 87(4) substituted (31.1.2017 for specified purposes, 1.3.2018 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3">Policing and Crime Act 2017 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3/section/118">ss. 118</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3/section/183/1">183(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3/section/183/5/e">(5)(e)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2018/227">S.I. 2018/227</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/227/article/2/f">art. 2(f)</ref>
</p>
</note>
<note class="commentary F" eId="key-898b8a909f1262f76aea278706f89e4e">
<p>
S. 87(2A)-(2D) inserted (31.1.2017 for specified purposes, 1.3.2018 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3">Policing and Crime Act 2017 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3/section/183/1">s. 183(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3/section/183/5/e">(5)(e)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/3/schedule/17/paragraph/9/2">Sch. 17 para. 9(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2018/227">S.I. 2018/227</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/227/article/2/g">art. 2(g)</ref>
</p>
</note>
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<portionBody eId="body" period="#period7">
<part eId="part-6" period="#period6">
<num>
<strong>Part 6</strong>
</num>
<heading>
Investigation, administration
<abbr title="Et cetera" xml:lang="la">etc</abbr>
</heading>
<hcontainer name="crossheading" eId="part-6-crossheading-investigation-etc" period="#period6">
<heading>
<em>
Investigation
<abbr title="Et cetera" xml:lang="la">etc</abbr>
</em>
</heading>
<section eId="section-82" period="#period2">
<num>
<noteRef href="#key-5c5b2472f952653db5403a0fa65e7c01" marker="I1" class="commentary I"/>
82
</num>
<heading>Criminal investigations: powers of Revenue and Customs</heading>
<subsection eId="section-82-1">
<num>1</num>
<content>
<p>Section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (application of Act to customs and excise) is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-82-2">
<num>2</num>
<intro>
<p>In paragraph (a) of subsection (2)—</p>
</intro>
<paragraph eId="section-82-2-a">
<num>a</num>
<content>
<p>
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
<mod>
<quotedText>“ investigations conducted by officers of Revenue and Customs ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="section-82-2-b">
<num>b</num>
<content>
<p>
for “persons detained by officers of Customs and Excise;” substitute
<mod>
<quotedText>“ persons detained by officers of Revenue and Customs; ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-82-3">
<num>3</num>
<content>
<p>
In the opening words of paragraph (b) of that subsection, for “investigations of offences conducted by officers of Customs and Excise” substitute
<mod>
<quotedText>“ investigations of offences conducted by officers of Revenue and Customs ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-82-4">
<num>4</num>
<content>
<p>
In sub-paragraph (i) of that paragraph, for “section” substitute
<mod>
<quotedText>“ sections ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-82-5">
<num>5</num>
<intro>
<p>In the section 14A deemed to be inserted by that sub-paragraph—</p>
</intro>
<paragraph eId="section-82-5-a">
<num>a</num>
<content>
<p>
for “and which relates to an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute
<mod>
<quotedText>“ and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, ”</quotedText>
</mod>
and
</p>
</content>
</paragraph>
<paragraph eId="section-82-5-b">
<num>b</num>
<content>
<p>
in the heading, for “
<strong>Customs and Excise</strong>
” substitute
<mod>
<quotedText>
<strong>Revenue and Customs</strong>
</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-82-6">
<num>6</num>
<content>
<p>After that section insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<section eId="d4e268">
<num>14B</num>
<heading>Revenue and Customs: restriction on other powers to apply for production of documents</heading>
<subsection eId="d4e272">
<num>1</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e278">
<num>2</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e284">
<num>3</num>
<intro>
<p>The provisions are—</p>
</intro>
<paragraph eId="d4e290">
<num>a</num>
<content>
<p>section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);</p>
</content>
</paragraph>
<paragraph eId="d4e296">
<num>b</num>
<content>
<p>
paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (
<abbr class="Acronym" title="Value Added Tax">VAT</abbr>
);
</p>
</content>
</paragraph>
<paragraph eId="d4e305">
<num>c</num>
<content>
<p>paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);</p>
</content>
</paragraph>
<paragraph eId="d4e311">
<num>d</num>
<content>
<p>paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);</p>
</content>
</paragraph>
<paragraph eId="d4e317">
<num>e</num>
<content>
<p>paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);</p>
</content>
</paragraph>
<paragraph eId="d4e323">
<num>f</num>
<content>
<p>paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);</p>
</content>
</paragraph>
<paragraph eId="d4e329">
<num>g</num>
<content>
<p>Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).</p>
</content>
</paragraph>
</subsection>
</section>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-82-7">
<num>7</num>
<intro>
<p>In paragraph (c) of subsection (2)—</p>
</intro>
<paragraph eId="section-82-7-a">
<num>a</num>
<content>
<p>
for “customs detention” substitute
<mod>
<quotedText>“ Revenue and Customs detention ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="section-82-7-b">
<num>b</num>
<content>
<p>
for “an officer of Customs and Excise” substitute
<mod>
<quotedText>“ an officer of Revenue and Customs ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-82-8">
<num>8</num>
<content>
<p>After that paragraph insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<paragraph eId="d4e366">
<num>d</num>
<intro>
<p>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—</p>
</intro>
<subparagraph eId="d4e372">
<num>i</num>
<content>
<p>in such cases and circumstances as are specified in the order, and</p>
</content>
</subparagraph>
<subparagraph eId="d4e378">
<num>ii</num>
<content>
<p>subject to any conditions specified in the order; and</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="d4e384">
<num>e</num>
<content>
<p>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.</p>
</content>
</paragraph>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-82-9">
<num>9</num>
<content>
<p>After that subsection insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e397">
<num>2A</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-82-10">
<num>10</num>
<content>
<p>For subsection (3) substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e410">
<num>3</num>
<intro>
<p>An order under subsection (2)—</p>
</intro>
<paragraph eId="d4e416">
<num>a</num>
<content>
<p>may make provision that applies generally or only in specified cases or circumstances,</p>
</content>
</paragraph>
<paragraph eId="d4e422">
<num>b</num>
<content>
<p>may make different provision for different cases or circumstances,</p>
</content>
</paragraph>
<paragraph eId="d4e428">
<num>c</num>
<content>
<p>may, in modifying a provision, in particular impose conditions on the exercise of a function, and</p>
</content>
</paragraph>
<paragraph eId="d4e434">
<num>d</num>
<content>
<p>shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-82-11">
<num>11</num>
<content>
<p>
The heading of section 114 accordingly becomes
<mod>
<quotedText>
<strong>Application of Act to Revenue and Customs</strong>
</quotedText>
</mod>
.
</p>
</content>
</subsection>
</section>
<section eId="section-83" period="#period2">
<num>
<noteRef href="#key-6c772139063f5aa065dad1509df9022a" marker="I2" class="commentary I"/>
83
</num>
<heading>Northern Ireland criminal investigations</heading>
<subsection eId="section-83-1">
<num>1</num>
<content>
<p>
Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (
<abbr class="Acronym" title="Statutory Instrument">S.I.</abbr>
1989/1341 (N.I. 12)) (application of Order to customs and excise) is amended as follows.
</p>
</content>
</subsection>
<subsection eId="section-83-2">
<num>2</num>
<intro>
<p>In sub-paragraph (a) of paragraph (1)—</p>
</intro>
<paragraph eId="section-83-2-a">
<num>a</num>
<content>
<p>
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
<mod>
<quotedText>“ investigations conducted by officers of Revenue and Customs ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="section-83-2-b">
<num>b</num>
<content>
<p>
for “persons detained by officers of Customs and Excise;” substitute
<mod>
<quotedText>“ persons detained by officers of Revenue and Customs; ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-83-3">
<num>3</num>
<content>
<p>
In the opening words of sub-paragraph (b) of that paragraph, for “investigations of offences conducted by officers of Customs and Excise” substitute
<mod>
<quotedText>“ investigations of offences conducted by officers of Revenue and Customs ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-83-4">
<num>4</num>
<content>
<p>
In paragraph (i) of that sub-paragraph, for “Article” substitute
<mod>
<quotedText>“ Articles ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-83-5">
<num>5</num>
<intro>
<p>In the Article 16A deemed to be inserted by that paragraph—</p>
</intro>
<paragraph eId="section-83-5-a">
<num>a</num>
<content>
<p>
for “and which relates to an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute
<mod>
<quotedText>“ and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, ”</quotedText>
</mod>
and
</p>
</content>
</paragraph>
<paragraph eId="section-83-5-b">
<num>b</num>
<content>
<p>
in the heading, for “
<strong>Customs and Excise</strong>
” substitute
<mod>
<quotedText>
<strong>Revenue and Customs</strong>
</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-83-6">
<num>6</num>
<content>
<p>After that Article insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="secondary order main default" startQuote="" endQuote="">
<article eId="d4e551">
<num>16B</num>
<heading>Revenue and Customs: restriction on other powers to apply for production of documents</heading>
<paragraph eId="d4e555">
<num>1</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="d4e561">
<num>2</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="d4e567">
<num>3</num>
<intro>
<p>The provisions are—</p>
</intro>
<subparagraph eId="d4e573">
<num>a</num>
<content>
<p>section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);</p>
</content>
</subparagraph>
<subparagraph eId="d4e579">
<num>b</num>
<content>
<p>
paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (
<abbr class="Acronym" title="Value Added Tax">VAT</abbr>
);
</p>
</content>
</subparagraph>
<subparagraph eId="d4e588">
<num>c</num>
<content>
<p>paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);</p>
</content>
</subparagraph>
<subparagraph eId="d4e594">
<num>d</num>
<content>
<p>paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);</p>
</content>
</subparagraph>
<subparagraph eId="d4e600">
<num>e</num>
<content>
<p>paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);</p>
</content>
</subparagraph>
<subparagraph eId="d4e606">
<num>f</num>
<content>
<p>paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);</p>
</content>
</subparagraph>
<subparagraph eId="d4e612">
<num>g</num>
<content>
<p>Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).</p>
</content>
</subparagraph>
</paragraph>
</article>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-83-7">
<num>7</num>
<content>
<p>After sub-paragraph (b) of paragraph (1) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<paragraph eId="d4e625">
<num>c</num>
<intro>
<p>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—</p>
</intro>
<subparagraph eId="d4e631">
<num>i</num>
<content>
<p>in such cases and circumstances as are specified in the order, and</p>
</content>
</subparagraph>
<subparagraph eId="d4e637">
<num>ii</num>
<content>
<p>subject to any conditions specified in the order; and</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="d4e643">
<num>d</num>
<content>
<p>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.</p>
</content>
</paragraph>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-83-8">
<num>8</num>
<content>
<p>After that paragraph insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<subsection eId="d4e656">
<num>1A</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-83-9">
<num>9</num>
<content>
<p>For paragraph (2) substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<subsection eId="d4e669">
<num>2</num>
<intro>
<p>An order under paragraph (1)—</p>
</intro>
<paragraph eId="d4e675">
<num>a</num>
<content>
<p>may, in modifying a provision, in particular impose conditions on the exercise of a function, and</p>
</content>
</paragraph>
<paragraph eId="d4e681">
<num>b</num>
<content>
<p>shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-83-10">
<num>10</num>
<content>
<p>
The heading of Article 85 accordingly becomes
<mod>
<quotedText>
<strong>Application of Order to Revenue and Customs</strong>
</quotedText>
</mod>
.
</p>
</content>
</subsection>
</section>
<section eId="section-84" period="#period5">
<num>84</num>
<heading>Sections 82 and 83: supplementary</heading>
<subsection eId="section-84-1" period="#period2">
<num>
<noteRef href="#key-012a75a0c481ae94108a22ac13896cb2" marker="I3" class="commentary I"/>
1
</num>
<intro>
<p>
In Schedule 2 to
<abbr class="Acronym" title="Commissioners for Revenue and Customs Act">CRCA</abbr>
2005 (restrictions on the exercise of functions), omit—
</p>
</intro>
<paragraph eId="section-84-1-a">
<num>a</num>
<content>
<p>paragraph 7 (Police and Criminal Evidence Act 1984 (c. 60)), and</p>
</content>
</paragraph>
<paragraph eId="section-84-1-b">
<num>b</num>
<content>
<p>
paragraph 9 (Police and Criminal Evidence (Northern Ireland) Order 1989 (
<abbr class="Acronym" title="Statutory Instrument">S.I.</abbr>
1989/1341 (N.I. 12))).
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-84-2" period="#period2">
<num>
<noteRef href="#key-012a75a0c481ae94108a22ac13896cb2" marker="I3" class="commentary I"/>
2
</num>
<intro>
<p>
Nothing in section 6 or 7 of
<abbr class="Acronym" title="Commissioners for Revenue and Customs Act">CRCA</abbr>
2005 (initial functions) restricts the functions in connection with which officers of Revenue and Customs may exercise a power under—
</p>
</intro>
<paragraph eId="section-84-2-a">
<num>a</num>
<content>
<p>the Police and Criminal Evidence Act 1984 by virtue of section 114 of that Act (as amended by section 82 above), or</p>
</content>
</paragraph>
<paragraph eId="section-84-2-b">
<num>b</num>
<content>
<p>the Police and Criminal Evidence (Northern Ireland) Order 1989 by virtue of Article 85 of that Order (as amended by section 83 above).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-84-3" period="#period5">
<num>
<noteRef href="#key-fdd70924b9df02b8d80ea1e6f0377b75" marker="F3" class="commentary F"/>
<noteRef href="#key-012a75a0c481ae94108a22ac13896cb2" marker="I3" class="commentary I"/>
3
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-84-4" period="#period3">
<num>
<noteRef href="#key-ebd7e5444c204fc27036c68c1c9ea0a5" marker="I4" class="commentary I"/>
4
</num>
<content>
<p>Schedule 22 contains amendments and repeals consequential on extension of police powers to Revenue and Customs.</p>
</content>
</subsection>
<subsection eId="section-84-5" period="#period2">
<num>
<noteRef href="#key-012a75a0c481ae94108a22ac13896cb2" marker="I3" class="commentary I"/>
5
</num>
<content>
<p>Sections 82 and 83 and this section come into force in accordance with provision made by the Treasury by order.</p>
</content>
</subsection>
<subsection eId="section-84-6" period="#period2">
<num>
<noteRef href="#key-012a75a0c481ae94108a22ac13896cb2" marker="I3" class="commentary I"/>
6
</num>
<content>
<p>The power to make an order under subsection (5) is exercisable by statutory instrument.</p>
</content>
</subsection>
</section>
<section eId="section-85" period="#period1">
<num>85</num>
<heading>Criminal investigations: Scotland</heading>
<content>
<p>Schedule 23 contains provision for Scotland about the investigation of offences by Her Majesty's Revenue and Customs.</p>
</content>
</section>
<section eId="section-86" period="#period1">
<num>86</num>
<heading>Search warrants</heading>
<content>
<p>In section 8 of the Police and Criminal Evidence Act 1984, after subsection (6) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e801">
<num>7</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</section>
<section eId="section-87" period="#period6">
<num>87</num>
<heading>Cross-border exercise of powers</heading>
<subsection eId="section-87-1">
<num>1</num>
<content>
<p>This section relates to the Criminal Justice and Public Order Act 1994 (c. 33).</p>
</content>
</subsection>
<subsection eId="section-87-2">
<num>2</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="section-87-2-a">
<num>a</num>
<content>
<p>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</p>
</content>
</paragraph>
<paragraph eId="section-87-2-b">
<num>b</num>
<content>
<p>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.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-87-2A" period="#period6">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772 first">
<noteRef href="#key-898b8a909f1262f76aea278706f89e4e" marker="F7" class="commentary attribute F"/>
2A
</ins>
</num>
<intro>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">In the application of section 137C where a person is arrested under section 137A by an officer of Revenue and Customs in respect of a specified offence that is being investigated by an officer of Revenue and Customs—</ins>
</p>
</intro>
<paragraph eId="section-87-2A-a">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">a</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">subsection (2)(b) is to be read as if (instead of requiring the detention to be authorised by both an officer of at least the rank of inspector in the arresting force and an officer of at least the rank of inspector in the investigating force) it required the detention to be authorised by an officer of Revenue and Customs of at least the grade equivalent to the rank of inspector;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-b">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">b</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">subsection (2)(c) is to be read as if (instead of requiring the detention to be authorised by both an officer of a rank above that of inspector in the arresting force and an officer of a rank above that of inspector in the investigating force) it required the detention to be authorised by an officer of Revenue and Customs of a grade above that equivalent to the rank of inspector;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-c">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">c</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">subsection (3) is omitted;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-d">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">d</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">in subsections (4) and (5), the reference to an officer of the investigating force is to be read as a reference to an officer of Revenue and Customs;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-e">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">e</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">in subsection (6), the reference to an appropriate officer in the investigating force is to be read as a reference to an appropriate officer of Revenue and Customs (as defined by subsection (7));</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-f">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">f</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">subsection (6)(a) is omitted;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-g">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">g</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">in subsection (7)(b), the reference to an officer of at least the rank of inspector is to be read as a reference to an officer of Revenue and Customs of at least the equivalent grade;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-h">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">h</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">in subsection (7)(c), the reference to an officer of a rank above that of inspector is to be read as a reference to an officer of Revenue and Customs of above the equivalent grade;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2A-i">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">i</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">subsections (8) to (10) are omitted.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-87-2B" period="#period6">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">2B</ins>
</num>
<intro>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">Where section 137C applies in accordance with subsection (2A), Schedule 7B applies with the following modifications—</ins>
</p>
</intro>
<paragraph eId="section-87-2B-a">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">a</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">any reference to a constable in the arresting force is to be read as a reference to an officer of Revenue and Customs;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2B-b">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">b</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">any reference to an officer of at least, or above, a particular rank in the investigating force is to be read as a reference to an officer of Revenue and Customs of at least, or above, the equivalent grade;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2B-c">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">c</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">any reference to the arresting force or to the investigating force (otherwise than in relation to a description of officer in the force) is to be read as a reference to officers of Revenue and Customs;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2B-d">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">d</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">instead of the modification made by paragraph 9, section 42 of the Criminal Justice (Scotland) Act 2016 is to be read as if the references in subsections (1)(c)(ii) and (3)(b) to the police were references to officers of Revenue and Customs;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2B-e">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">e</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">the Schedule is to be read as if it also provided for references in the provisions applied by section 137D(2)(d), (3)(d) and (4)(d) to a police station to include references to an office of Revenue and Customs.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-87-2C" period="#period6">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">2C</ins>
</num>
<intro>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">In the application of section 137C where a person is arrested under section 137A by an officer of Revenue and Customs in respect of a specified offence other than one that is being investigated by an officer of Revenue and Customs—</ins>
</p>
</intro>
<paragraph eId="section-87-2C-a">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">a</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">any reference to an officer of at least, or above, the rank of inspector in the arresting force is to be read as a reference to an officer of Revenue and Customs of at least, or above, the equivalent grade;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2C-b">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">b</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">the reference in subsection (6)(a) to the arresting force is to be read as a reference to any officer of Revenue and Customs.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-87-2D" period="#period6">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">2D</ins>
</num>
<intro>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">Where section 137C applies in accordance with subsection (2C), Schedule 7B applies with the following modifications—</ins>
</p>
</intro>
<paragraph eId="section-87-2D-a">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">a</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">any reference to a constable in the arresting force is to be read as a reference to an officer of Revenue and Customs;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2D-b">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">b</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">any reference to the arresting force (otherwise than in relation to a description of officer in the force) is to be read as a reference to officers of Revenue and Customs;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2D-c">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">c</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">instead of the modification made by paragraph 9, section 42 of the Criminal Justice (Scotland) Act 2016 is to be read as if the references in subsections (1)(c)(ii) and (3)(b) to the police were references to officers of Revenue and Customs;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2D-d">
<num>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772">d</ins>
</num>
<content>
<p>
<ins class="key-898b8a909f1262f76aea278706f89e4e-1531388864772 last">the Schedule is to be read as if it also provided for references in the provisions applied by section 137D(2)(d), (3)(d) and (4)(d) to a police station to include references to an office of Revenue and Customs.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-87-2E">
<num>
<ins class="key-a3aa7be4986dd8f463b82018bb107743-1531406398612 first">
<noteRef href="#key-a3aa7be4986dd8f463b82018bb107743" marker="F4" class="commentary attribute F"/>
2E
</ins>
</num>
<intro>
<p>
<ins class="key-a3aa7be4986dd8f463b82018bb107743-1531406398612">In the application of those sections to an officer of Revenue and Customs—</ins>
</p>
</intro>
<paragraph eId="section-87-2E-a">
<num>
<ins class="key-a3aa7be4986dd8f463b82018bb107743-1531406398612">a</ins>
</num>
<content>
<p>
<ins class="key-a3aa7be4986dd8f463b82018bb107743-1531406398612">sections 136(4B) and 137(7B) apply with the omission of the words from “and, if the constable” to the end;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-87-2E-b">
<num>
<ins class="key-a3aa7be4986dd8f463b82018bb107743-1531406398612">b</ins>
</num>
<content>
<p>
<ins class="key-a3aa7be4986dd8f463b82018bb107743-1531406398612 last">section 137ZA applies with the omission of subsection (6).</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-87-3">
<num>
<noteRef href="#key-a3d7360546009f441eb12b12d2d71e7e" marker="F5" class="commentary F"/>
3
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-87-4" period="#period6">
<num>4</num>
<content>
<p>
An officer of Revenue and Customs may exercise a power under sections 136 to 139
<ins class="substitution key-4f1aa2ec579ed47ce870faa382a46547-1531390129780 first last">
<noteRef href="#key-4f1aa2ec579ed47ce870faa382a46547" marker="F6" class="commentary attribute F"/>
in the exercise of any function of the Commissioners for Her Majesty's Revenue and Customs or of officers of Revenue and Customs, within the meaning of the Commissioners for Revenue and Customs Act 2005 (see section 51(2) to (2B) of that Act)
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-87-5">
<num>5</num>
<content>
<p>In subsection (2)—</p>
<blockList class="unordered">
<item>
<p>
<term refersTo="#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
</p>
</item>
<item>
<p>
<term refersTo="#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
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
) or, in Northern Ireland, by an order under Article 85 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (
<abbr class="Acronym" title="Statutory Instrument">S.I.</abbr>
1989/1341 (N.I. 12)) (power to extend Order to
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
).
</p>
</item>
</blockList>
</content>
</subsection>
<subsection eId="section-87-6">
<num>6</num>
<content>
<p>In section 136, after subsection (8) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1107">
<num>9</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-6-crossheading-filing-dates" period="#period4">
<heading>
<em>Filing dates</em>
</heading>
<section eId="section-88" period="#period1">
<num>88</num>
<heading>Personal tax returns</heading>
<subsection eId="section-88-1">
<num>1</num>
<content>
<p>
Section 8 of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (personal tax return) is amended as follows.
</p>
</content>
</subsection>
<subsection eId="section-88-2">
<num>2</num>
<content>
<p>In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.</p>
</content>
</subsection>
<subsection eId="section-88-3">
<num>3</num>
<content>
<p>Omit subsection (1A).</p>
</content>
</subsection>
<subsection eId="section-88-4">
<num>4</num>
<content>
<p>After subsection (1C) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1152">
<num>1D</num>
<intro>
<p>A return under this section for a year of assessment (Year 1) must be delivered—</p>
</intro>
<paragraph eId="d4e1158">
<num>a</num>
<content>
<p>in the case of a non-electronic return, on or before 31st October in Year 2, and</p>
</content>
</paragraph>
<paragraph eId="d4e1164">
<num>b</num>
<content>
<p>in the case of an electronic return, on or before 31st January in Year 2.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e1170">
<num>1E</num>
<content>
<p>But subsection (1D) is subject to the following two exceptions.</p>
</content>
</subsection>
<subsection eId="d4e1176">
<num>1F</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="d4e1182">
<num>a</num>
<content>
<p>during the period of 3 months beginning with the date of the notice (for a non-electronic return), or</p>
</content>
</paragraph>
<paragraph eId="d4e1188">
<num>b</num>
<content>
<p>on or before 31st January (for an electronic return).</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e1194">
<num>1G</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e1200">
<num>1H</num>
<intro>
<p>The Commissioners—</p>
</intro>
<paragraph eId="d4e1206">
<num>a</num>
<content>
<p>shall prescribe what constitutes an electronic return, and</p>
</content>
</paragraph>
<paragraph eId="d4e1212">
<num>b</num>
<content>
<p>may make different provision for different cases or circumstances.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
</section>
<section eId="section-89" period="#period1">
<num>89</num>
<heading>Trustee's tax return</heading>
<subsection eId="section-89-1">
<num>1</num>
<content>
<p>
Section 8A of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (trustee's tax return) is amended as follows.
</p>
</content>
</subsection>
<subsection eId="section-89-2">
<num>2</num>
<content>
<p>In subsection (1)(a), omit “, on or before the day mentioned in subsection (1A) below”.</p>
</content>
</subsection>
<subsection eId="section-89-3">
<num>3</num>
<content>
<p>Omit subsection (1A).</p>
</content>
</subsection>
<subsection eId="section-89-4">
<num>4</num>
<content>
<p>After subsection (1AA) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1253">
<num>1B</num>
<intro>
<p>A return under this section for a year of assessment (Year 1) must be delivered—</p>
</intro>
<paragraph eId="d4e1259">
<num>a</num>
<content>
<p>in the case of a non-electronic return, on or before 31st October in Year 2, and</p>
</content>
</paragraph>
<paragraph eId="d4e1265">
<num>b</num>
<content>
<p>in the case of an electronic return, on or before 31st January in Year 2.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e1271">
<num>1C</num>
<content>
<p>But subsection (1B) is subject to the following two exceptions.</p>
</content>
</subsection>
<subsection eId="d4e1277">
<num>1D</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="d4e1283">
<num>a</num>
<content>
<p>during the period of 3 months beginning with the date of the notice (for a non-electronic return), or</p>
</content>
</paragraph>
<paragraph eId="d4e1289">
<num>b</num>
<content>
<p>on or before 31st January (for an electronic return).</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e1295">
<num>1E</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e1301">
<num>1F</num>
<intro>
<p>The Commissioners—</p>
</intro>
<paragraph eId="d4e1307">
<num>a</num>
<content>
<p>shall prescribe what constitutes an electronic return, and</p>
</content>
</paragraph>
<paragraph eId="d4e1313">
<num>b</num>
<content>
<p>may make different provision for different cases or circumstances.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
</section>
<section eId="section-90" period="#period1">
<num>90</num>
<heading>Partnership tax returns</heading>
<subsection eId="section-90-1">
<num>1</num>
<content>
<p>
In section 12AA of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970, for subsection (4) (partnership return: filing date) substitute—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1336">
<num>4</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e1342">
<num>4A</num>
<content>
<p>The day specified for a non-electronic return must not be earlier than 31st October of Year 2.</p>
</content>
</subsection>
<subsection eId="d4e1348">
<num>4B</num>
<content>
<p>The day specified for an electronic return must not be earlier than 31st January of Year 2.</p>
</content>
</subsection>
<subsection eId="d4e1354">
<num>4C</num>
<content>
<p>But subsections (4A) and (4B) are subject to the following two exceptions.</p>
</content>
</subsection>
<subsection eId="d4e1360">
<num>4D</num>
<intro>
<p>Exception 1 is that if the notice is given after 31st July in Year 2 (but on or before 31st October)—</p>
</intro>
<paragraph eId="d4e1366">
<num>a</num>
<content>
<p>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</p>
</content>
</paragraph>
<paragraph eId="d4e1372">
<num>b</num>
<content>
<p>the day specified for an electronic return must not be earlier than 31st January.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e1378">
<num>4E</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-90-2">
<num>2</num>
<content>
<p>For subsection (5) of that section (partnership return where a company is a partner: filing date) substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1391">
<num>5</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e1397">
<num>5A</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e1403">
<num>5B</num>
<content>
<p>The day specified for an electronic return must not be earlier than the first anniversary of the end of the relevant period.</p>
</content>
</subsection>
<subsection eId="d4e1409">
<num>5C</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e1415">
<num>5D</num>
<content>
<p>
For the purposes of this section “
<term refersTo="#term-relevant-period">relevant period</term>
” means the period in respect of which the return is required.
</p>
</content>
</subsection>
<subsection eId="d4e1424">
<num>5E</num>
<intro>
<p>The Commissioners—</p>
</intro>
<paragraph eId="d4e1430">
<num>a</num>
<content>
<p>shall prescribe what constitutes an electronic return for the purposes of this section, and</p>
</content>
</paragraph>
<paragraph eId="d4e1436">
<num>b</num>
<content>
<p>may make different provision for different cases or circumstances.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
</section>
<section eId="section-91" period="#period4">
<num>91</num>
<heading>Consequential amendments</heading>
<subsection eId="section-91-1">
<num>1</num>
<intro>
<p>
In section 9(2) of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (returns to include self-assessment)—
</p>
</intro>
<paragraph eId="section-91-1-a">
<num>a</num>
<content>
<p>
in paragraph (a), for “30th September” substitute
<mod>
<quotedText>“ 31st October ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="section-91-1-b">
<num>b</num>
<content>
<p>
in paragraph (b), for “31st July” substitute
<mod>
<quotedText>“ 31st August ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-91-2">
<num>2</num>
<content>
<p>
In section 9ZA of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (amendment of personal or trustee return), for subsection (3) substitute—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1486">
<num>3</num>
<intro>
<p>In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—</p>
</intro>
<paragraph eId="d4e1492">
<num>a</num>
<content>
<p>31st January of Year 2, or</p>
</content>
</paragraph>
<paragraph eId="d4e1498">
<num>b</num>
<content>
<p>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.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-91-3">
<num>3</num>
<content>
<p>
In section 9A(6) of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (notice of enquiry: “the filing date”), for the words from “means” to the end substitute
<mod>
<quotedText>“ means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A. ”</quotedText>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-91-4">
<num>
<noteRef href="#key-3c7b8af29b071f550bb652283faa2e9b" marker="F1" class="commentary F"/>
4
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-91-5">
<num>5</num>
<content>
<p>
In section 28C of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (determination of tax where no return delivered), for subsection (6) substitute—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1532">
<num>6</num>
<intro>
<p>In this section “the filing date” in respect of a return for a year of assessment (Year 1) means either—</p>
</intro>
<paragraph eId="d4e1538">
<num>a</num>
<content>
<p>31st January of Year 2, or</p>
</content>
</paragraph>
<paragraph eId="d4e1544">
<num>b</num>
<content>
<p>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.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-91-6">
<num>6</num>
<intro>
<p>
In section 33A of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (error in partnership return)—
</p>
</intro>
<paragraph eId="section-91-6-a">
<num>a</num>
<content>
<p>
in subsection (1), insert at the end
<mod>
<quotedText>“ for a year of assessment (Year 1), or for a relevant period which ends in Year 1 ”</quotedText>
</mod>
,
</p>
</content>
</paragraph>
<paragraph eId="section-91-6-b">
<num>
<noteRef href="#key-f422f1b771e4ba68ed2bf7260d9616a1" marker="F2" class="commentary F"/>
b
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="section-91-6-c">
<num>c</num>
<content>
<p>in subsection (9), omit the definition of “filing date”, and</p>
</content>
</paragraph>
<paragraph eId="section-91-6-d">
<num>d</num>
<content>
<p>in that subsection, after the definition of “relevant partner” insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<p>
<term refersTo="#term-relevant-period">relevant period</term>
” means a period in respect of which a return is required.
</p>
</quotedStructure>
</mod>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-91-7">
<num>7</num>
<content>
<p>
In section 93(10) of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (penalty for failure to make individual or trustee return), for the definition of “filing date” substitute—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<p>“the filing date” in respect of a return for a year of assessment (Year 1) means—</p>
<subparagraph eId="d4e1607">
<num>a</num>
<content>
<p>31st January of Year 2, or</p>
</content>
</subparagraph>
<subparagraph eId="d4e1613">
<num>b</num>
<content>
<p>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.</p>
</content>
</subparagraph>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-91-8">
<num>8</num>
<content>
<p>
In section 93A of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (failure to make partnership return), after subsection (7) insert—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1629">
<num>7A</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="d4e1635">
<num>a</num>
<content>
<p>31st January of Year 2, or</p>
</content>
</paragraph>
<paragraph eId="d4e1641">
<num>b</num>
<content>
<p>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.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e1647">
<num>7B</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="d4e1653">
<num>a</num>
<content>
<p>the first anniversary of the period for which the return is required, or</p>
</content>
</paragraph>
<paragraph eId="d4e1659">
<num>b</num>
<content>
<p>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.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-91-9">
<num>9</num>
<content>
<p>In subsection (8) of section 93A, omit the definition of “the filing date”.</p>
</content>
</subsection>
<subsection eId="section-91-10">
<num>10</num>
<intro>
<p>In paragraph 4 of Schedule 15 to FA 2006 (accountancy change: spreading of adjustment)—</p>
</intro>
<paragraph eId="section-91-10-a">
<num>a</num>
<content>
<p>
in sub-paragraph (1), after “a tax year” insert
<mod>
<quotedText>“ (Year 1) ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="section-91-10-b">
<num>b</num>
<content>
<p>
in sub-paragraph (2), for “normal self-assessment filing date for the tax year.” substitute
<mod>
<quotedText>“ 31st January of Year 2. ”</quotedText>
</mod>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-92" period="#period1">
<num>92</num>
<heading>Commencement</heading>
<subsection eId="section-92-1">
<num>1</num>
<intro>
<p>Sections 88 to 91 have effect—</p>
</intro>
<paragraph eId="section-92-1-a">
<num>a</num>
<content>
<p>
in relation to a return under section 8 or 8A of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
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
</p>
</content>
</paragraph>
<paragraph eId="section-92-1-b">
<num>b</num>
<content>
<p>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.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-92-2">
<num>2</num>
<content>
<p>
In subsection (1)(b) “
<term refersTo="#term-relevant-period">relevant period</term>
” means a period in respect of which a return is required.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-6-crossheading-other-administration" period="#period1">
<heading>
<em>Other administration</em>
</heading>
<section eId="section-93" period="#period1">
<num>93</num>
<heading>Mandatory electronic filing of returns</heading>
<subsection eId="section-93-1">
<num>1</num>
<content>
<p>Section 135 of FA 2002 (mandatory electronic filing) is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-93-2">
<num>2</num>
<content>
<p>In subsection (7), after paragraph (b) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<paragraph eId="d4e1755">
<num>ba</num>
<content>
<p>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);</p>
</content>
</paragraph>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</subsection>
<subsection eId="section-93-3">
<num>3</num>
<content>
<p>In subsection (10), for the definition of “taxation matter” substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<p>
<term refersTo="#term-taxation-matter">taxation matter</term>
” means any matter relating to a tax (or duty) for which the Commissioners are responsible.
</p>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-93-4">
<num>4</num>
<content>
<p>
Section 76 of
<abbr class="Acronym" title="Value Added Tax Act">VATA</abbr>
1994 (assessment) is amended as follows.
</p>
</content>
</subsection>
<subsection eId="section-93-5">
<num>5</num>
<content>
<p>In subsection (1), after paragraph (c) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<p class="run-on">or </p>
<paragraph eId="d4e1794">
<num>d</num>
<content>
<p>
a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with
<abbr class="Acronym" title="Value Added Tax">VAT</abbr>
,
</p>
</content>
</paragraph>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</subsection>
<subsection eId="section-93-6">
<num>6</num>
<content>
<p>
In that subsection, before “may have ceased” insert
<mod>
<quotedText>“ or the regulations ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-93-7">
<num>7</num>
<content>
<p>In subsection (3), insert at the end—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<p class="run-on">; and </p>
<paragraph eId="d4e1823">
<num>f</num>
<content>
<p>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.</p>
</content>
</paragraph>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-93-8">
<num>8</num>
<content>
<p>
In section 83 of
<abbr class="Acronym" title="Value Added Tax Act">VATA</abbr>
1994 (appeals), after paragraph (zb) insert—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<paragraph eId="d4e1839">
<num>zc</num>
<content>
<p>
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
<abbr class="Acronym" title="Value Added Tax">VAT</abbr>
(including, in particular, a decision as to whether a requirement of the regulations applies and a decision to impose a penalty);
</p>
</content>
</paragraph>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</subsection>
<subsection eId="section-93-9">
<num>9</num>
<content>
<p>
In section 84 of
<abbr class="Acronym" title="Value Added Tax Act">VATA</abbr>
1994 (appeals), after subsection (6A) insert—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1860">
<num>6B</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
</section>
<section eId="section-94" period="#period1">
<num>94</num>
<heading>Mandatory electronic payment</heading>
<subsection eId="section-94-1">
<num>1</num>
<content>
<p>Section 204 of FA 2003 (mandatory electronic payment by large employers) is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-94-2">
<num>2</num>
<content>
<p>For subsections (1) and (2) substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e1886">
<num>1</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e1892">
<num>2</num>
<content>
<p>The regulations may provide for exceptions.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-94-3">
<num>3</num>
<content>
<p>
In subsection (5)(b), for “the Inland Revenue” substitute
<mod>
<quotedText>“ Her Majesty's Revenue and Customs ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-94-4">
<num>4</num>
<content>
<p>
In subsection (6)(a), for “the Inland Revenue” substitute
<mod>
<quotedText>“ Her Majesty's Revenue and Customs ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-94-5">
<num>5</num>
<intro>
<p>In subsection (8)—</p>
</intro>
<paragraph eId="section-94-5-a">
<num>a</num>
<content>
<p>
in paragraph (a), for “a contravention of, or any failure to comply with,” substitute
<mod>
<quotedText>“ a contravention by a large employer of, or any failure by a large employer to comply with, ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="section-94-5-b">
<num>b</num>
<content>
<p>
in paragraph (b), for “taxation matter within the care and management of the Commissioners” substitute
<mod>
<quotedText>“ matter relating to a tax (or duty) for which the Commissioners are responsible ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-94-6">
<num>6</num>
<intro>
<p>In subsection (12)—</p>
</intro>
<paragraph eId="section-94-6-a">
<num>a</num>
<content>
<p>for the definition of “the Inland Revenue” substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<p>
<term refersTo="#term-her-majesty's-revenue-and-customs">Her Majesty's Revenue and Customs</term>
” includes a person acting under the authority of the Commissioners in relation to payment by electronic means;
</p>
</quotedStructure>
</mod>
<inline name="AppendText">, and</inline>
</p>
</content>
</paragraph>
<paragraph eId="section-94-6-b">
<num>b</num>
<content>
<p>after that definition insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-large-employer">large employer</term>
” means a person paying
<abbr class="Acronym" title="Pay As You Earn">PAYE</abbr>
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
<abbr class="Acronym" title="Pay As You Earn">PAYE</abbr>
income to a recipient);
</p>
</item>
</blockList>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-94-7">
<num>7</num>
<content>
<p>
The heading accordingly becomes
<mod>
<quotedText>
<strong>Mandatory electronic payment</strong>
</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-94-8">
<num>8</num>
<intro>
<p>In section 205(1) of FA 2003 (application of section 204 for other purposes)—</p>
</intro>
<paragraph eId="section-94-8-a">
<num>a</num>
<content>
<p>
after “taxation” insert
<mod>
<quotedText>“ (or duty) ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="section-94-8-b">
<num>b</num>
<content>
<p>
for “the Commissioners of Inland Revenue” substitute
<mod>
<quotedText>“ the Commissioners for Her Majesty's Revenue and Customs ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-95" period="#period1">
<num>95</num>
<heading>Payment by cheque</heading>
<subsection eId="section-95-1">
<num>1</num>
<content>
<p>
The Commissioners may make regulations providing for a payment to
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
made by cheque to be treated as made when the cheque clears, as defined in the regulations.
</p>
</content>
</subsection>
<subsection eId="section-95-2">
<num>2</num>
<content>
<p>
Section 70A of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (payment by cheque treated as made on receipt by
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
) is subject to regulations under subsection (1).
</p>
</content>
</subsection>
<subsection eId="section-95-3">
<num>3</num>
<intro>
<p>Regulations under subsection (1)—</p>
</intro>
<paragraph eId="section-95-3-a">
<num>a</num>
<content>
<p>may make provision generally or only for specified purposes,</p>
</content>
</paragraph>
<paragraph eId="section-95-3-b">
<num>b</num>
<content>
<p>may make different provision for different purposes, and</p>
</content>
</paragraph>
<paragraph eId="section-95-3-c">
<num>c</num>
<content>
<p>may include incidental, consequential or transitional provision.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-95-4">
<num>4</num>
<intro>
<p>Regulations under subsection (1)—</p>
</intro>
<paragraph eId="section-95-4-a">
<num>a</num>
<content>
<p>shall be made by statutory instrument, and</p>
</content>
</paragraph>
<paragraph eId="section-95-4-b">
<num>b</num>
<content>
<p>shall be subject to annulment in pursuance of a resolution of the House of Commons.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-95-5">
<num>5</num>
<intro>
<p>In this section—</p>
</intro>
<paragraph eId="section-95-5-a">
<num>a</num>
<content>
<p>
<term refersTo="#term-the-commissioners">the Commissioners</term>
” means the Commissioners for Her Majesty's Revenue and Customs, and
</p>
</content>
</paragraph>
<paragraph eId="section-95-5-b">
<num>b</num>
<content>
<p>
<term refersTo="#term-hmrc">
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
</term>
” means Her Majesty's Revenue and Customs.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-95-6">
<num>6</num>
<content>
<p>In section 204 of FA 2003 (electronic payment), insert at the end—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e2122">
<num>13</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-95-7">
<num>7</num>
<content>
<p>
In section 70A of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (payments by cheque), insert at the end—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e2138">
<num>3</num>
<content>
<p>This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-95-8">
<num>8</num>
<content>
<p>
In
<abbr class="Acronym" title="Value Added Tax Act">VATA</abbr>
1994, after section 58A insert—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<section eId="d4e2157">
<num>58B</num>
<heading>Payment by cheque</heading>
<content>
<p>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.</p>
</content>
</section>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
</section>
<section eId="section-96" period="#period1">
<num>96</num>
<heading>Enquiry into returns</heading>
<subsection eId="section-96-1">
<num>1</num>
<content>
<p>
In section 9A(2)(a) of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (period during which
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
can open enquiry into return), for “after the filing date;” substitute
<mod>
<quotedText>“ after the day on which the return was delivered; ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-96-2">
<num>2</num>
<content>
<p>
In section 12AC(2)(a) of
<abbr class="Acronym" title="Taxes Management Act">TMA</abbr>
1970 (period during which
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
can open enquiry into partnership return), for “after the filing date;” substitute
<mod>
<quotedText>“ after the day on which the return was delivered; ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-96-3">
<num>3</num>
<content>
<p>
In paragraph 24(2) of Schedule 18 to FA 1998 (period during which
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
can open enquiry into company tax return), for “from the filing date.” substitute
<mod>
<quotedText>“ from the day on which the return was delivered (subject to sub-paragraph (6)). ”</quotedText>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-96-4">
<num>4</num>
<content>
<p>In paragraph 24 of that Schedule, insert at the end—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown schedule default" startQuote="" endQuote="">
<subparagraph eId="d4e2218">
<num>6</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="d4e2224">
<num>7</num>
<content>
<p>
In sub-paragraph (6) “
<term refersTo="#term-group">group</term>
” and “
<term refersTo="#term-small-group">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).
</p>
</content>
</subparagraph>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-96-5">
<num>5</num>
<content>
<p>The amendments made by subsections (1) and (2) apply to returns which relate to the tax year 2007-08 or a later tax year.</p>
</content>
</subsection>
<subsection eId="section-96-6">
<num>6</num>
<content>
<p>The amendments made by subsections (3) and (4) apply to returns which relate to accounting periods ending after 31st March 2008.</p>
</content>
</subsection>
</section>
<section eId="section-97" period="#period1">
<num>97</num>
<heading>Penalties for errors</heading>
<subsection eId="section-97-1">
<num>1</num>
<intro>
<p>Schedule 24 contains provisions imposing penalties on taxpayers who—</p>
</intro>
<paragraph eId="section-97-1-a">
<num>a</num>
<content>
<p>
make errors in certain documents sent to
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
, or
</p>
</content>
</paragraph>
<paragraph eId="section-97-1-b">
<num>b</num>
<content>
<p>unreasonably fail to report errors in assessments by HMRC.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-97-2">
<num>2</num>
<content>
<p>That Schedule comes into force in accordance with provision made by the Treasury by order.</p>
</content>
</subsection>
<subsection eId="section-97-3">
<num>3</num>
<intro>
<p>An order—</p>
</intro>
<paragraph eId="section-97-3-a">
<num>a</num>
<content>
<p>may commence a provision generally or only for specified purposes,</p>
</content>
</paragraph>
<paragraph eId="section-97-3-b">
<num>b</num>
<content>
<p>may make different provision for different purposes, and</p>
</content>
</paragraph>
<paragraph eId="section-97-3-c">
<num>c</num>
<content>
<p>may include incidental, consequential or transitional provision.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-97-4">
<num>4</num>
<content>
<p>The power to make an order is exercisable by statutory instrument.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>