- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/03/2018)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 31/12/2020
Point in time view as at 15/03/2018.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, SCHEDULE 13.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Section 55
1(1)A penalty is payable by a person (“P”) who—U.K.
(a)carries on a third country goods fulfilment business, and
(b)is not an approved person.
(2)In this Schedule references to a “contravention” are to acting as mentioned in sub-paragraph (1).
Commencement Information
I1Sch. 13 para. 1 in force at Royal Assent for specified purposes, see s. 59
2(1)If the contravention is deliberate and concealed, the amount of the penalty is the maximum amount (see paragraph 10).U.K.
(2)If the contravention is deliberate but not concealed, the amount of the penalty is 70% of the maximum amount.
(3)In any other case, the amount of the penalty is 30% of the maximum amount.
(4)The contravention is—
(a)“deliberate and concealed” if the contravention is deliberate and P makes arrangements to conceal the contravention, and
(b)“deliberate but not concealed” if the contravention is deliberate but P does not make arrangements to conceal the contravention.
Commencement Information
I2Sch. 13 para. 2 in force at Royal Assent for specified purposes, see s. 59
3(1)Paragraph 4 provides for reductions in penalties under this Schedule where P discloses a contravention.U.K.
(2)P discloses a contravention by—
(a)telling the Commissioners about it,
(b)giving the Commissioners reasonable help in identifying any other contraventions of which P is aware, and
(c)allowing the Commissioners access to records for the purpose of identifying such contraventions.
(3)Disclosure of a contravention—
(a)is “unprompted” if made at a time when P has no reason to believe that the Commissioners have discovered or are about to discover the contravention, and
(b)otherwise, is “prompted”.
(4)In relation to disclosure, “quality” includes timing, nature and extent.
Commencement Information
I3Sch. 13 para. 3 in force at Royal Assent for specified purposes, see s. 59
4(1)Where P discloses a contravention, the Commissioners must reduce the penalty to one that reflects the quality of the disclosure.U.K.
(2)If the disclosure is prompted, the penalty may not be reduced below—
(a)in the case of a contravention that is deliberate and concealed, the maximum amount,
(b)in the case of a contravention that is deliberate but not concealed, 35% of the maximum amount, and
(c)in any other case, 20% of the maximum amount.
(3)If the disclosure is unprompted, the penalty may not be reduced below—
(a)in the case of a contravention that is deliberate and concealed, 30% of the maximum amount,
(b)in the case of a contravention that is deliberate but not concealed, 20% of the maximum amount, and
(c)in any other case, 10% of the maximum amount.
Commencement Information
I4Sch. 13 para. 4 in force at Royal Assent for specified purposes, see s. 59
5(1)If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.U.K.
(2)In sub-paragraph (1) “special circumstances” does not include ability to pay.
(3)In sub-paragraph (1) the reference to reducing a penalty includes a reference to—
(a)staying a penalty, and
(b)agreeing a compromise in relation to proceedings for a penalty.
Commencement Information
I5Sch. 13 para. 5 in force at Royal Assent for specified purposes, see s. 59
6(1)Where P becomes liable for a penalty under this Schedule, the Commissioners must—U.K.
(a)assess the penalty,
(b)notify P, and
(c)state in the notice the contravention in respect of which the penalty is assessed.
(2)A penalty under this Schedule must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.
(3)A penalty under this Schedule is recoverable as a debt due to the Crown.
(4)An assessment of a penalty under this Schedule may not be made later than one year after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.
(5)Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty under this Schedule.
Commencement Information
I6Sch. 13 para. 6 in force at Royal Assent for specified purposes, see s. 59
7(1)Liability to a penalty does not arise under this Schedule in respect of a contravention which is not deliberate if P satisfies the Commissioners or (on an appeal made to the appeal tribunal) the tribunal that there is a reasonable excuse for the contravention.U.K.
(2)For the purposes of sub-paragraph (1), where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the contravention.
Commencement Information
I7Sch. 13 para. 7 in force at Royal Assent for specified purposes, see s. 59
8(1)Where a penalty under this Schedule is payable by a company in respect of a contravention which was attributable to an officer of the company, the officer is liable to pay such portion of the penalty (which may be 100%) as the Commissioners may specify by written notice to the officer.U.K.
(2)Sub-paragraph (1) does not allow the Commissioners to recover more than 100% of a penalty.
(3)In the application of sub-paragraph (1) to a body corporate other than a limited liability partnership, “officer” means—
(a)a director (including a shadow director within the meaning of section 251 of the Companies Act 2006),
(b)a manager, and
(c)a secretary.
(4)In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.
(5)In the application of sub-paragraph (1) in any other case, “officer” means—
(a)a director,
(b)a manager,
(c)a secretary, and
(d)any other person managing or purporting to manage any of the company's affairs.
(6)Where the Commissioners have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—
(a)paragraph 5 applies to the specified portion as to a penalty,
(b)the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,
(c)sub-paragraphs (3) to (5) of paragraph 6 apply as if the notice were an assessment of a penalty, and
(d)paragraph 9 applies as if the officer were liable to a penalty.
(7)In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership.
Commencement Information
I8Sch. 13 para. 8 in force at Royal Assent for specified purposes, see s. 59
9U.K.P is not liable to a penalty under this Schedule in respect of a contravention in respect of which P has been convicted of an offence.
Commencement Information
I9Sch. 13 para. 9 in force at Royal Assent for specified purposes, see s. 59
10(1)In this Schedule “the maximum amount” means £10,000.U.K.
(2)If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sum for the time being specified in sub-paragraph (1) such other sum as appears to them to be justified by the change.
(3)In sub-paragraph (2), “relevant date” means—
(a)the date on which this Act is passed, and
(b)each date on which the power conferred by that sub-paragraph has been exercised.
(4)Regulations under this paragraph do not apply to any contravention which occurs wholly before the date on which they come into force.
Commencement Information
I10Sch. 13 para. 10 in force at Royal Assent for specified purposes, see s. 59
11U.K.In this Schedule “appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994.
Commencement Information
I11Sch. 13 para. 11 in force at Royal Assent for specified purposes, see s. 59
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys