Finance Act 1985

Miscellaneous U.K.

28 Penalty for failure to comply with directions etc. of tribunal. U.K.

At the end of paragraph 9 of Schedule 8 to the principal Act (procedural rules for tribunals) there shall be added the following paragraph—

“10 (1) A person who fails to comply with a direction or summons issued by a value added tax tribunal under rules made under paragraph 9 above shall be liable to a penalty not exceeding £1000.

(2) A penalty for which a person is liable by virtue of subparagraph (1) above may be awarded summarily by a tribunal notwithstanding that no proceedings for its recovery have been commenced.

(3) An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, from the award of a penalty under this paragraph, and on such an appeal the court may either confirm or reverse the decision of the tribunal or reduce or increase the sum awarded.

(4) A penalty awarded by virtue of this paragraph shall be recoverable as if it were tax due from the person liable for the penalty.”

29 Enforcement of certain decisions of tribunal. U.K.

(1) If the decision of a value added tax tribunal in England and Wales on an appeal under section 40 of the principal Act is registered by the Commissioners in accordance with rules of court, payment of—

(a) any amount which, as a result of the decision, is, or is recoverable as, tax due from any person, and

(b) any costs awarded to the Commissioners by the decision,

may be enforced by the High Court as if that amount or, as the case may be, the amount of those costs were an amount due to the Commissioners in pursuance of a judgment or order of the High Court.

(2) If the decision of a value added tax tribunal in Scotland on an appeal under section 40 of the principal Act—

(a) confirms or varies an amount which is, or is recoverable as, tax due from any person, or

(b) awards costs to the Commissioners,

the decision may be recorded for execution in the Books of Council and Session and shall be enforceable accordingly.

(3) Subsection (4) below shall apply in relation to the decision of a value added tax tribunal in Northern Ireland on an appeal under section 40 of the principal Act where—

(a) any amount is, or is recoverable as, tax due from any person, as a result of the decision, whether with or without an award of costs to the Commissioners; or

(b) any costs are awarded to the Commissioners by the decision.

(4) Where this subsection applies—

(a) payment of the amount mentioned in paragraph (a) of subsection 3 above or, as the case may be, the amount of the costs mentioned in paragraph (b) of that subsection may be enforced by the Enforcement of Judgments Office; and

(b) a sum equal to any such amount shall be deemed to be payable under a money judgment within the meaning of Article 2(2) of the M1 Judgments Enforcement (Northern Ireland) Order 1981, and the provisions of that order shall apply accordingly.

(5) Any reference in this section to a decision of a value added tax tribunal includes a reference to an order (however described) made by a tribunal for giving effect to a decision.

Modifications etc. (not altering text)

C1 S. 29 amended (1.7.1994) by 1994 c. 9, s. 7(4) (with s. 19(3)); S.I. 1994/1690, art. 2

S. 29 extended (1.10.1994) by 1994 c. 9, ss. 60(10), 61; S.I. 1994/1773, art. 2

Marginal Citations

M1 S.I. 1981/226 (N.I. 6).

30 Appointments to and administration of tribunals. U.K.

(1) Schedule 8 to this Act shall have effect with respect to appointments to and the administration of value added tax tribunals.

(2) This section shall come into operation on such day as the Lord Chancellor may by order made by statutory instrument appoint.

(3) No provision of Schedule 8 to this Act shall affect the appointment of any person who, immediately before that provision comes into operation, holds office as President, or as a chairman or other member of value added tax tribunals.

Modifications etc. (not altering text)

C2 Power of appointment conferred by s. 30(2) fully exercised (1.4.1986): S.I. 1986/365, art. 2

31 Insolvency. U.K.

At the end of subsection (4) of section 31 of the principal Act (power by regulations to make provisions for persons who carry on a business of a taxable person who has become bankrupt or incapacitated etc.) there shall be added the following subsection—

“(5) In relation to a company which is a taxable person, the reference in subsection (4) above to the taxable person having become bankrupt or incapacitated shall be construed as a reference to its being in liquidation or receivership or to an administration order being in force in relation to it.”

32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 32 repealed by Finance Act 1990 (c. 29, SIF 40:2), s. 132, Sch. 19 Pt. III Note 1 and is expressed to be repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), Sch. 15

33 Interpretation and construction of Chapter II. U.K.

(1) In this Chapter “the principal Act” means the M2 Value Added Tax Act 1983.

(2) For the purpose of any provision of this Chapter which refers to a reasonable excuse for any conduct,—

(a) an insufficiency of funds to pay any tax due is not a reasonable excuse; and

(b) where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any dilatoriness or inaccuracy on the part of the person relied upon is a reasonable excuse.

(3) In relation to a prescribed accounting period, any reference in this Chapter to credit for input tax includes a reference to any sum which, in a return for that period, is claimed as a deduction from tax due.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(5) This Chapter shall be construed as one with the principal Act except that—

(a) references in section 39(9) of that Act (application of certain provisions to offences and penalties) to penalties do not include references to penalties under sections 13 to [F3 17A] above; and

(b) section 45 of that Act (orders, rules and regulations) does not apply in relation to orders under any provision of this Chapter.

Textual Amendments

F2 S. 33(4) repealed by Finance Act 1988 (c. 39, SIF 40:2), s. 148, Sch. 14 Pt. III

F3 Words in s. 33(5)(a) substituted (1.12.1992 for certain purposes and 1.1.1993 insofar as not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. II para. 86; S.I. 1992/2979, art.4, Sch. Pt. II and S.I. 1992/3261, art.3, Sch.

Marginal Citations

M2 1983 c. 55.