Finance Act 2009 (c. 10)

Part 7 U.K. Administration

Miscellaneous U.K.

110 Recovery of debts using PAYE regulations U.K.

Schedule 58 contains provision about the recovery of debts by means of deductions from PAYE income in accordance with PAYE regulations.

F1 111 Managed payment plans U.K.

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Textual Amendments

F1 S. 111 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 84, 10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)

112 Customs and excise enforcement: movements between member States U.K.

(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 ”.