- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
6.—(1) Paragraph 21 (consequential repeals) repeals the provisions listed in paragraph (2) only in so far as those provisions relate to conduct involving dishonesty which relates to—
(a)an inaccuracy in a document, or
(b)a failure to notify HMRC of an under-assessment by HMRC.
(2) The provisions referred to in paragraph (1) are—
(a)in the Finance Act 1994(1)—
(i)section 8 (penalty for evasion of excise duty), and
(ii)paragraphs 12 and 13 of Schedule 7 (insurance premium tax: civil penalties),
(b)paragraphs 18 and 19 of Schedule 5 to the Finance Act 1996(2) (landfill tax: civil penalties: evasion and misdeclaration or neglect),
(c)paragraphs 98 and 99 of Schedule 6 to the Finance Act 2000(3) (climate change levy: civil penalties: evasion, liability of directors and misdeclaration or neglect),
(d)in Schedule 6 to the Finance Act 2001(4)—
(i)paragraphs 7 and 8 (aggregates levy: civil penalties: evasion, liability of directors and misdeclaration or neglect), and
(ii)paragraph 9A(5)(b)(5) (penalty under paragraph 7 above),
(e)section 133(2) to (4) of the Finance Act 2002(6) (aggregates levy: amendments to provisions about civil penalties).
1994 c. 9; section 8 was repealed by paragraph 21(d)(i) of Schedule 40 to the Finance Act 2008 and paragraphs 12 and 13 of Schedule 7 were repealed by paragraph 21(d)(ii) of Schedule 40 to the Finance Act 2008.
1996 c. 8; paragraphs 18 and 19 of Schedule 5 were repealed by paragraph 21(e) of Schedule 40 to the Finance Act 2008.
2001 c. 9; paragraphs 7 and 8 of Schedule 6 were repealed by paragraph 21(i) of Schedule 40 to the Finance Act 2008.
Paragraph 9A of Schedule 6 to the Finance Act 2001 was inserted by section 133(5) and (6) of the Finance Act 2002 (c. 23). Paragraph 9A(5)(b) was repealed by paragraph 21(i) of Schedule 40 to the Finance Act 2008.
2002 c. 23; section 133(2) to (4) of the Finance Act 2002 was repealed by paragraph 21(j) of Schedule 40 to the Finance Act 2008.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: