http://www.legislation.gov.uk/ukpga/2016/24/section/164Finance Act 2016An 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 Database2024-06-06Expert Participation2024-04-06 PART 10 Tax avoidance and evasion<Emphasis>Offshore activities</Emphasis>Offshore tax errors <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>: publishing details of deliberate tax defaulters1641Section 94 of FA 2009 (publishing details of deliberate tax defaulters) is amended as follows.2After subsection (4), insert—4ASubsection (4B) applies where a person who is a body corporate or a partnership has incurred—aa penalty under paragraph 1 of Schedule 24 to FA 2007 in respect of a deliberate inaccuracy which involves an offshore matter or an offshore transfer (within the meaning of paragraph 4A of that Schedule), orba penalty under paragraph 1 of Schedule 41 to FA 2008 in respect of a deliberate failure which involves an offshore matter or an offshore transfer (within the meaning of paragraph 6A of that Schedule).4BThe Commissioners may publish the information mentioned in subsection (4) in respect of any individual who—acontrols the body corporate or the partnership (within the meaning of section 1124 of CTA 2010), andbhas obtained a tax advantage as a result of the inaccuracy or failure.4CSubsection (4D) applies where one or more trustees of a settlement have incurred—aa penalty under paragraph 1 of Schedule 24 to FA 2007 in respect of a deliberate inaccuracy which involves an offshore matter or an offshore transfer (within the meaning of paragraph 4A of that Schedule), orba penalty under paragraph 1 of Schedule 41 to FA 2008 in respect of a deliberate failure which involves an offshore matter or an offshore transfer (within the meaning of paragraph 6A of that Schedule).4DThe Commissioners may publish the information mentioned in subsection (4) in respect of any trustee who is an individual and who has obtained a tax advantage as a result of the inaccuracy or failure.3In subsection (6), after “information” insert “ about a person under subsection (1), ”.4After subsection (6), insert—6ABefore publishing any information about an individual under subsection (4B) or (4D), the Commissioners—amust inform the individual that they are considering doing so, andbafford the individual reasonable opportunity to make representations about whether it should be published.5In subsection (10)—aomit the word “or” at the end of paragraph (a), and after that paragraph insert—aaparagraph 10A of that Schedule to the full extent permitted following an unprompted disclosure,;bafter paragraph (b) insert, or cparagraph 13A of that Schedule to the full extent permitted following an unprompted disclosure.6For subsection (16) substitute—16In this section—the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;tax advantage” has the meaning given by section 208 of FA 2013.7The amendments made by this section come into force on such day as the Treasury may by regulations made by statutory instrument appoint.S. 164 in force at 1.4.2017 for the purposes of the amendments made by that section by S.I. 2017/261, reg. 2
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<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-16-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/16/2">reg. 16(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
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<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
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<ukm:AffectedProvisions>
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<ukm:Section Ref="schedule-4-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/9/2">para. 9(2)</ukm:Section>
-
<ukm:Section Ref="schedule-4-paragraph-9-2B" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/9/2B" FoundRef="schedule-4-paragraph-9">(2B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-16-3-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/16/3/b">reg. 16(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
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<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
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<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
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</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2016/24/pdfs/ukpgacs_20160024_en.pdf" Date="2017-09-01" Title="Correction Slip" Size="10094"/>
</ukm:CorrectionSlips>
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<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2016/24/pdfs/ukpga_20160024_en.pdf" Date="2016-09-16" Size="4975245"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1267"/>
<ukm:BodyParagraphs Value="510"/>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/body" NumberOfProvisions="510" RestrictStartDate="2024-04-06">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/part/10" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/part/10" NumberOfProvisions="107" id="part-10" RestrictStartDate="2017-10-07">
<Number>
<Strong>PART 10</Strong>
</Number>
<Title>Tax avoidance and evasion</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/part/10/crossheading/offshore-activities" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/part/10/crossheading/offshore-activities" NumberOfProvisions="12" id="part-10-crossheading-offshore-activities" RestrictStartDate="2017-10-07">
<Title>
<Emphasis>Offshore activities</Emphasis>
</Title>
<P1group ConfersPower="true" RestrictStartDate="2017-04-01">
<Title>
Offshore tax errors
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
: publishing details of deliberate tax defaulters
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164" id="section-164">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-ddda59e23638853725da8706a1e36f38"/>
164
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/1" id="section-164-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 94 of FA 2009 (publishing details of deliberate tax defaulters) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/2" id="section-164-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>After subsection (4), insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>4A</Pnumber>
<P2para>
<Text>Subsection (4B) applies where a person who is a body corporate or a partnership has incurred—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>a penalty under paragraph 1 of Schedule 24 to FA 2007 in respect of a deliberate inaccuracy which involves an offshore matter or an offshore transfer (within the meaning of paragraph 4A of that Schedule), or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>a penalty under paragraph 1 of Schedule 41 to FA 2008 in respect of a deliberate failure which involves an offshore matter or an offshore transfer (within the meaning of paragraph 6A of that Schedule).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4B</Pnumber>
<P2para>
<Text>The Commissioners may publish the information mentioned in subsection (4) in respect of any individual who—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>controls the body corporate or the partnership (within the meaning of section 1124 of CTA 2010), and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>has obtained a tax advantage as a result of the inaccuracy or failure.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4C</Pnumber>
<P2para>
<Text>Subsection (4D) applies where one or more trustees of a settlement have incurred—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>a penalty under paragraph 1 of Schedule 24 to FA 2007 in respect of a deliberate inaccuracy which involves an offshore matter or an offshore transfer (within the meaning of paragraph 4A of that Schedule), or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>a penalty under paragraph 1 of Schedule 41 to FA 2008 in respect of a deliberate failure which involves an offshore matter or an offshore transfer (within the meaning of paragraph 6A of that Schedule).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4D</Pnumber>
<P2para>
<Text>The Commissioners may publish the information mentioned in subsection (4) in respect of any trustee who is an individual and who has obtained a tax advantage as a result of the inaccuracy or failure.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/3" id="section-164-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In subsection (6), after “information” insert
<InlineAmendment>“ about a person under subsection (1), ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/4" id="section-164-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>After subsection (6), insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>6A</Pnumber>
<P2para>
<Text>Before publishing any information about an individual under subsection (4B) or (4D), the Commissioners—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>must inform the individual that they are considering doing so, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>afford the individual reasonable opportunity to make representations about whether it should be published.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/5" id="section-164-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In subsection (10)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/5/a" id="section-164-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>omit the word “or” at the end of paragraph (a), and after that paragraph insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>paragraph 10A of that Schedule to the full extent permitted following an unprompted disclosure,</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/5/b" id="section-164-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after paragraph (b) insert</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<Text>, or </Text>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>paragraph 13A of that Schedule to the full extent permitted following an unprompted disclosure.</Text>
</P3para>
</P3>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/6" id="section-164-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>For subsection (16) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>16</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term>the Commissioners</Term>
” means the Commissioners for Her Majesty's Revenue and Customs;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term>tax advantage</Term>
” has the meaning given by section 208 of FA 2013.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/section/164/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164/7" id="section-164-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>The amendments made by this section come into force on such day as the Treasury may by regulations made by statutory instrument appoint.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
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<Commentary id="key-ddda59e23638853725da8706a1e36f38" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-164" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/164" id="cu3z14yq2-00133">S. 164</CitationSubRef>
in force at 1.4.2017 for the purposes of the amendments made by that section by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2017/261" Class="UnitedKingdomStatutoryInstrument" Year="2017" Number="261" Title="The Finance Act 2016, Section 164 (Appointed Day) Regulations 2017" id="cu3z14yq2-00134">S.I. 2017/261</Citation>
,
<CitationSubRef SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2017/261/regulation/2" CitationRef="cu3z14yq2-00134" Operative="true" id="cu3z14yq2-00135">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>