Finance Act 2008

Section 129

SCHEDULE 43 Taking control of goods etc: consequential provision

Part 1 Consequential provision: taking control of goods

TMA 1970

1 (1) Section 61 of TMA 1970 (distraint by collection) is amended as follows.

(2) In subsection (1), omit the words from “(a) in England and Wales” to “in Northern Ireland,”.

(3) Omit subsection (1A).

(4) Insert at the end—

“(7) This section extends only to Northern Ireland.”

Social Security Administration Act 1992 (c. 5)

2 In the Social Security Administration Act 1992, omit section 121A (recovery of contributions etc in England and Wales).

FA 1994

3 (1) FA 1994 is amended as follows.

(2) Omit section 10A (breaches of controlled goods agreements).

(3) In Schedule 7 (insurance premium tax), omit paragraph 18A (breaches of controlled goods agreements).

VATA 1994

4 In VATA 1994, omit section 67A (breach of controlled goods agreement).

FA 1996

5 In Schedule 5 to FA 1996 (landfill tax), omit paragraph 23A (controlled goods agreements).

FA 1997

6 In section 51 of FA 1997 (enforcement by distress), omit subsection (A1).

FA 2000

7 In Schedule 6 to FA 2000 (climate change levy), omit paragraph 89A (controlled goods agreements).

FA 2001

8 In Schedule 5 to FA 2001 (aggregates levy: recovery and interest), omit paragraph 14A (controlled goods agreements).

FA 2003

9 In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery), omit paragraph 1A (recovery of tax in England and Wales).

Tribunals, Courts and Enforcement Act 2007 (c. 15)

10 (1) Schedule 12 of the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) is amended as follows.

(2) Omit paragraph 14(5) (relevant premises where enforcement agent acting under section 121A of Social Security Administration Act 1992).

(3) In paragraph 19(2) (powers to use reasonable force), for paragraphs (b) to (e) substitute—

“(b) section 127 of the Finance Act 2008.”

Other repeals

11 In consequence of the preceding provisions of this Schedule, omit—

(a) paragraph 8 of Schedule 5 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2),

(b) paragraph 6 of Schedule 11 to the Welfare Reform and Pensions Act 1999 (c. 30),

(c) section 5(1) of the National Insurance Contributions and Statutory Payments Act 2004 (c. 3), and

(d) paragraphs 33, 104(2), 114, 116(2), 119, 123, 126(2), 136, 140 and 147(2) of Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c. 15).

Part 2 Consequential provision: summary warrant

TMA 1970

12 In TMA 1970 omit—

(a) section 63 (recovery of tax in Scotland), and

(b) section 63A (sheriff officer’s fees and outlays).

Debtors (Scotland) Act 1987 (c. 18)

13 (1) In section 1 (time to pay directions)—

(a) in subsection (5)(d), for “in respect of tax or as if it were tax” substitute “under or by virtue of any enactment or under a contract settlement”,

(b) in subsection (5)(f), omit sub-paragraphs (i), (iii) and (iv), and

(c) after subsection (8) insert—

“(8A) In paragraph (d) of subsection (5) above, “contract settlement” means an agreement made in connection with any person’s liability to make a payment to the Commissioners for Her Majesty’s Revenue and Customs under or by virtue of any enactment.”

(2) In section 5 (time to pay orders)—

(a) in subsection (4)(d), for “in respect of tax or as if it were tax” substitute “under or by virtue of any enactment or under a contract settlement”,

(b) in subsection (4)(f), omit sub-paragraphs (i), (iii) and (iv), and

(c) after subsection (8) insert—

“(8A) In paragraph (d) of subsection (4) above, “contract settlement” means an agreement made in connection with any person’s liability to make a payment to the Commissioners for Her Majesty’s Revenue and Customs under or by virtue of any enactment.”

(3) In section 106 (interpretation), in the definition of “summary warrant”—

(a) omit paragraph (cc),

(b) in paragraph (d), for “any of the enactments” substitute “the enactments (other than the Taxes Management Act 1970)”, and

(c) after that paragraph insert—

“(e) section 128 of the Finance Act 2008.”

Social Security Administration Act 1992 (c. 5)

14 In the Social Security Administration Act 1992, omit section 121B (recovery of contributions etc in Scotland).

FA 1997

15 In FA 1997, omit section 52 (recovery of relevant tax in Scotland).

FA 2003

16 In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery), omit paragraph 3 (recovery of tax in Scotland).