Point in time view as at 17/07/2013.
Finance Act 2009, Cross Heading: Miscellaneous is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Schedule 58 contains provision about the recovery of debts by means of deductions from PAYE income in accordance with PAYE regulations.
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Textual Amendments
F1S. 111 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 84, 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
(1)Section 4 of F(No.2)A 1992 (cases in which customs and excise enforcement powers can be used in relation to movement of persons or things between member States) is amended as follows.
(2)In subsection (1), after “subsection” insert “ (1A) or ”.
(3)After that subsection insert—
“(1A)The first case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where it is necessary to exercise the power in order to ascertain whether the movement in question is or is not in fact between different member States.”
(4)In subsection (2), for the words from the beginning to “or that” substitute “ The second case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where ”.
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