http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25Finance Act 2008An 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 Database2024-06-11Expert Participation2024-05-24 SCHEDULESSCHEDULE 41Penalties: failure to notify and certain <Acronym Expansion="Value Added Tax">VAT</Acronym> and excise wrongdoing<Emphasis>Consequential repeals</Emphasis>25In consequence of this Schedule the following provisions are omitted—ain TMA 1970—isection 7(8), andiiin the table in section 98, in the second column, the entry relating to section 55 of FA 2004,bsection 170A of CEMA 1979,cin ALDA 1979—iin section 47(5), “which shall be calculated by reference to the amount of duty charged on the beer produced”,iiin section 54(5), “which shall be calculated by reference to the amount of duty charged on the wine produced”,iiiin section 55(6), “which shall be calculated by reference to the amount of duty charged on the made-wine produced”, andivin section 62(4), “which shall be calculated by reference to the amount of duty charged on the cider made”,din HODA 1979—isection 13AD(4)(a) and (b), andiisection 14F(4)(a) and (b),ein FA 1994—isection 33(6),iiparagraph 13 of Schedule 4, andiiiparagraph 14 of Schedule 7,fsection 67 of VATA 1994,gsection 32 of FA 1995,hin FA 1996—isection 37, andiiparagraph 21(1), (2) and (4) of Schedule 5,isection 27(11) of FA 1997,jparagraph 2(3) and (4) of Schedule 18 to FA 1998,kin FA 2000—isection 136(2), andiiparagraph 55(2) to (6) of Schedule 6, andlparagraph 1(2) to (6) of Schedule 4 to FA 2001.Sch. 41 para. 25 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2 (with art. 4)Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))
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SCHEDULE 41
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Penalties: failure to notify and certain
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and excise wrongdoing
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25
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<Text>In consequence of this Schedule the following provisions are omitted—</Text>
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in
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section 170A of
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<Text>in section 47(5), “which shall be calculated by reference to the amount of duty charged on the beer produced”,</Text>
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<Text>in section 54(5), “which shall be calculated by reference to the amount of duty charged on the wine produced”,</Text>
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<Text>in section 55(6), “which shall be calculated by reference to the amount of duty charged on the made-wine produced”, and</Text>
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<Text>in section 62(4), “which shall be calculated by reference to the amount of duty charged on the cider made”,</Text>
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in
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<Text>section 13AD(4)(a) and (b), and</Text>
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<Text>in FA 1994—</Text>
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<Text>
section 67 of
<Acronym Expansion="Value Added Tax Act">VATA</Acronym>
1994,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/g" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/g" id="schedule-41-paragraph-25-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>section 32 of FA 1995,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/h" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/h" id="schedule-41-paragraph-25-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>in FA 1996—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/h/i" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/h/i" id="schedule-41-paragraph-25-h-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>section 37, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/h/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/h/ii" id="schedule-41-paragraph-25-h-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>paragraph 21(1), (2) and (4) of Schedule 5,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/i" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/i" id="schedule-41-paragraph-25-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>section 27(11) of FA 1997,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/j" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/j" id="schedule-41-paragraph-25-j">
<Pnumber>j</Pnumber>
<P3para>
<Text>paragraph 2(3) and (4) of Schedule 18 to FA 1998,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/k" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/k" id="schedule-41-paragraph-25-k">
<Pnumber>k</Pnumber>
<P3para>
<Text>in FA 2000—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/k/i" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/k/i" id="schedule-41-paragraph-25-k-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>section 136(2), and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/k/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/k/ii" id="schedule-41-paragraph-25-k-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>paragraph 55(2) to (6) of Schedule 6, and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/l" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/l" id="schedule-41-paragraph-25-l">
<Pnumber>l</Pnumber>
<P3para>
<Text>paragraph 1(2) to (6) of Schedule 4 to FA 2001.</Text>
</P3para>
</P3>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-29af6e984c87a006680c307564696d27" Type="I">
<Para>
<Text>
<CitationSubRef id="cgrldcoq4-01081" SectionRef="schedule-41-paragraph-25" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25">Sch. 41 para. 25</CitationSubRef>
in force at 1.4.2010 with effect in accordance with art. 3 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/511" id="cgrldcoq4-01082" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="511" Title="The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009">S.I. 2009/511</Citation>
,
<CitationSubRef CitationRef="cgrldcoq4-01082" id="cgrldcoq4-01083" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/2" Operative="true">art. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="cgrldcoq4-01082" id="cgrldcoq4-01084" SectionRef="article-4" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-35144d6210126e1bf9734964e7e173d4" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-41" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41" id="cjl9m4g84-00054">Sch. 41</CitationSubRef>
applied (with modifications) (22.7.2020) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/14" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="14" Title="Finance Act 2020" id="cjl9m4g84-00055">Finance Act 2020 (c. 14)</Citation>
,
<CitationSubRef SectionRef="schedule-16-paragraph-13" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/16/paragraph/13" CitationRef="cjl9m4g84-00055" Operative="true" id="cjl9m4g84-00056">Sch. 16 para. 13</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f1a253825e6b5e22eb3036b82cfee290" Type="C">
<Para>
<Text>
<CitationSubRef id="cjl6y9io4-00006" SectionRef="schedule-41" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41">Sch. 41</CitationSubRef>
modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="cjl6y9io4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cjl6y9io4-00007" id="cjl6y9io4-00008" SectionRef="schedule-12-paragraph-33" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/33" Operative="true">Sch. 12 paras. 33</CitationSubRef>
,
<CitationSubRef CitationRef="cjl6y9io4-00007" id="cjl6y9io4-00009" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f1b37eb4d40086a1b41b430dda6fcf8d" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-41" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41" id="cjl9m4g84-00045">Sch. 41</CitationSubRef>
applied (with modifications) (22.7.2020) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/14" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="14" Title="Finance Act 2020" id="cjl9m4g84-00046">Finance Act 2020 (c. 14)</Citation>
,
<CitationSubRef SectionRef="schedule-16-paragraph-11-6" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/16/paragraph/11/6" CitationRef="cjl9m4g84-00046" Operative="true" id="cjl9m4g84-00047">Sch. 16 para. 11(6)</CitationSubRef>
(with
<CitationSubRef SectionRef="schedule-16-paragraph-11-7" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/16/paragraph/11/7" CitationRef="cjl9m4g84-00046" id="cjl9m4g84-00048">Sch. 16 para. 11(7)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>