Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2008

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Part 1Consequential 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)

2In 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

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

FA 1996

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

FA 1997

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

FA 2000

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

FA 2001

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

FA 2003

9In 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

11In 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).

Yn ôl i’r brig

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