Taxes Management Act 1970 (c. 9)

PART III U.K. OTHER RETURNS AND INFORMATION

F1 13 Persons in receipt of taxable income belonging to others. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 13 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F2 14 Return of lodgers and inmates. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 14 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F3 15 Return of employees' earnings etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 S. 15 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F4 15A Non-resident's staff are UK client's employees for section 15 purposes U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 S. 15A omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(d), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F5 16 Fees, commissions, etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 S. 16 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(e), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F6 16A Agency workers. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 S. 16A omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(f), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F7 17 Interest paid or credited by banks, building societies, etc. without deduction of income tax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 S. 17 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(g), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F8 18 Interest paid without deduction of income tax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F8 S. 18 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(h), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F9 18A Other payments and licences etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9 S. 18A omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(i), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[F10 18B Savings income: regulations about European and international aspects U.K.

(1) The Treasury may make regulations for implementing and for dealing with matters arising out of or related to—

(a) any EU obligation created with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the laws of the other member States, and

(b) any arrangements made with a territory other than a member State with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the law of the other territory.

(2) In this section “savings income” means—

(a) interest, apart from interest of a prescribed description, or

(b) other sums of a prescribed description.

(3) The power to make regulations under this section is exercisable by statutory instrument.

(4) A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

Textual Amendments

F10 Ss. 18B-18E inserted (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. 103 (with Sch. 9 paras. 1-9, 22)

18C Regulations under section 18B: provision about “paying agents” U.K.

(1) Regulations under section 18B may, in particular, require paying agents—

(a) to obtain and verify prescribed descriptions of information about the identity and residence of relevant payees to whom they make savings income payments, and

(b) to provide to the Commissioners for Her Majesty's Revenue and Customs, or an officer of Revenue and Customs, prescribed descriptions of information about relevant payees to whom they make savings income payments and about the savings income payments which they make to them.

(2) Regulations under section 18B may include provision for the inspection on behalf of the Commissioners of books, documents and other records of persons who are, or appear to an officer to be, paying agents.

(3) In this section “paying agents” means persons of a prescribed description who make savings income payments to other persons.

(4) In this section “relevant payees” means—

(a) persons of a prescribed description who are resident (within the meaning of regulations under section 18B) in a prescribed territory, and

(b) persons of any such other description as may be prescribed.

(5) For the purposes of this section, a person makes savings income payments to another person if the person—

(a) makes payments of savings income to the other person, or

(b) secures the payment of savings income for the other person.

(6) In this section “savings income” has the same meaning as in section 18B.

(7) The descriptions of persons who may be prescribed under subsection (3) include, in particular, public officers and government departments.

(8) The only territories which may be prescribed under subsection (4)(a) are—

(a) the other member States, and

(b) territories with which arrangements such as are mentioned in section 18B(1)(b) have been made.

Textual Amendments

F10 Ss. 18B-18E inserted (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. 103 (with Sch. 9 paras. 1-9, 22)

18D Content of regulations under section 18B: supplementary provision U.K.

(1) Regulations under section 18B may include provision for notices under such regulations to be combined with notices under [F11 paragraph 1 of Schedule 23 to the Finance Act 2011 (data-gathering powers)].

(2) Regulations under section 18B may include provision about the time at or within which, and the manner in which, any requirement imposed by such regulations is to be complied with.

(3) Regulations under section 18B may include provision for penalties for failure to comply with requirements imposed by such regulations, including provision applying any provision of this Act about the determination of penalties or any other matter relating to penalties.

(4) Regulations under section 18B—

(a) may make different provision for different cases or descriptions of case, and

(b) may include incidental, supplemental, consequential and transitional provision and savings.

Textual Amendments

F10 Ss. 18B-18E inserted (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. 103 (with Sch. 9 paras. 1-9, 22)

F11 Words in s. 18D(1) substituted (retrospective to 1.4.2012) by Finance Act 2012 (c. 14), s. 224(6)

18E Interpretation of sections 18B to 18D: “prescribed” etc U.K.

(1) In sections 18B to 18D “prescribed” means prescribed by regulations under section 18B.

(2) The following provisions do not apply for the purposes of sections 18B to 18D—

(a) section 118 of this Act (interpretation), and

(b) section 18 of ITA 2007 (meaning of “savings income” in the Income Tax Acts).]

Textual Amendments

F10 Ss. 18B-18E inserted (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. 103 (with Sch. 9 paras. 1-9, 22)

F12 19 Information for purposes of charge on profits of UK property businesses or under Schedule A. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 S. 19 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(j), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

Production of accounts, books and other information U.K.

F13 19A Power to call for documents for purposes of certain enquiries. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13 S. 19A omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 66 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 3)

F14 20 Power to call for documents of taxpayer and others. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14 S. 20 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 67 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

[F15 20A Power to call for papers of tax accountant. U.K.

(1) Where after the passing of the Finance Act 1976 a person—

(a) is convicted of an offence in relation to tax (whenever committed) by or before any court in the United Kingdom; or

(b) has [F16 a penalty imposed on ] him (whether before or after the passing of that Act) under section 99 of this Act,

and he has stood in relation to others as tax accountant, an inspector authorised by the Board for the purpose of this section may by notice in writing require the person to deliver to him such documents as are in his possession or power and as (in the inspector’s reasonable opinion) contain information relevant to any tax liability to which any client of his is or has been, or may be or have been, subject, or to the amount of any such liability.

F17 [(1A) The reference to documents in subsection (1) above does not include—

(a) personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or

(b) journalistic material (as defined in section 13 of that Act).

(1B) Subject to subsection (1A) above, the reference to documents in subsection (1) above is to those specified or described in the notice in question; and—

(a) the notice shall require documents to be delivered within such time (which shall not be less than thirty days after the date of the notice) as may be specified in the notice; and

(b) the inspector may take copies of them or of extracts from them.]

(2) Subsection (1) above does not have effect in relation to a person convicted or penalised as there mentioned for so long as an appeal is pending against the conviction or [F18 penalty]; and—

(a) for this purpose an appeal is to be treated as pending (where one is competent but has not been brought) until the expiration of the time for bringing it or, in the case of a conviction in Scotland, until the expiration of 28 days from the date of conviction; and

(b) references here to appeal include further appeal but, in relation to the [F18 imposition] of a penalty, do not include appeal against the amount of the penalty.

(3) A notice is not to be given to any person under this section unless with the consent of the appropriate judicial authority; and that authority is to give his consent only on being satisfied that in all the circumstances the inspector is justified in so proceeding.

(4) The power to give a notice under this section, by reference to a person’s conviction or the [F19 imposition on] him of a penalty, ceases at the expiration of the period of 12 months beginning with the date on which it was first exercisable in his case by virtue of that conviction or [F19 penalty].

(5) To the extent specified in section 20B below, the above provisions are subject to the restrictions of that section.]

Textual Amendments

F15 Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.

F16 Finance Act 1989 s. 168(2)(a). Previously “awarded against him a penalty incurred by”.

F17 Finance Act 1989 s. 143 with respect to notices given on or after 27 July 1989. Previously “for this purpose section 20(8) above applies, substituting “the client” for “the taxpayer”.”

F18 Finance Act 1989 s. 168(2)(b). Previously “award”.

F19 Finance Act 1989 s. 168(2)(c). Previously “award against” and “award”.

Modifications etc. (not altering text)

C1 S. 20A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)

C2 S. 20A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(1) (with reg. 1(4)(6)) (as substituted (6.4.2012) by S.I. 2012/836, regs. 1, 4)

[F15 20B Restrictions on powers under [F20 section] 20A. U.K.

(1) Before a notice is given to a person by an inspector F21 ... under section 20A, the person must have been given a reasonable opportunity to deliver F22 ... the documents in question F23 ... ; and the inspector must not apply for consent under F24 ... section 20A(3), until the person has been given that opportunity.

F25 (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F26 (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) F27 ... A notice under section 20A does not oblige a person to deliver documents relating to the conduct of a pending appeal by the client.

“Appeal” means appeal relating to tax.

(3) An inspector cannot F28 ... under section 20A(1), give notice to a [F29 relevant lawyer], but the notice must in any such case be given (if at all) by the Board; and accordingly in relation to a [F29 relevant lawyer] for references in F30 ... section 20A to the inspector there are substituted references to the Board.

(4) To comply with a notice under F31 ... section 20A(1) F32 ... copies of documents may be delivered instead of the originals; but—

(a) the copies must be photographic or otherwise by way of facsimile; and

(b) if so required by the inspector (or, as the case may be, the Board) in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board (failure to comply with this requirement counting as failure to comply with the notice).

F33 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F34 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) A notice under F36 ... section 20A(1) does not oblige a [F37 relevant lawyer] to deliver or make available, without his client’s consent, any document with respect to which a claim to professional privilege could be maintained.

F38 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38 (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38 (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38 (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38 (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F39 (15) In this section “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege.]]

Textual Amendments

F15 Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.

F20 Word in s. 20B heading substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F21 Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F22 Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F23 Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(c) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F24 Words in s. 20B(1) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(3)(d) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F25 S. 20B(1A) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F26 S. 20B(1B) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F27 Words in s. 20B(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(5) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F28 Words in s. 20B(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(6)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F29 Words in s. 20B(3) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 25(a) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)

F30 Words in s. 20B(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(6)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F31 Words in s. 20B(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(7)(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F32 Words in s. 20B(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(7)(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F33 S. 20B(5) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F34 S. 20B(6) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F35 S. 20B(7) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(8) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F36 Words in s. 20B(8) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(9) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F37 Words in s. 20B(8) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 25(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)

F38 S. 20B(9)-(14) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 68(10) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F39 S. 20B(15) inserted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 25(c) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)

Modifications etc. (not altering text)

C3 S. 20B applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)

C4 Ss. 20B, 20BB applied (with modifications) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 25(3)(4), 61; S.I. 2002/1727, art. 2

C5 S. 20B applied (with modifications) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), s. 104ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 8, 13; S.I. 2004/1943, art. 4(b))

C6 S. 20B applied (with modifications) by Social Security Administration Act 1992 (c. 5), s. 110ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 7, 13; S.I. 2004/1943, art. 4(a))

C7 S. 20B(3) amended (E.W.) (1.1.1992) by S.I. 1991/2684, arts. 2, 4, Sch.1

C8 S. 20B(4) applied by Income and Corporation Taxes Act 1988 (c. 1), s. 767C(8)(a) (as inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(1))

C9 S. 20B(8)-(14) applied by Income and Corporation Taxes Act 1988 (c. 1), s. 767C(8)(b) (as inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(1))

[F40 20BA Orders for the delivery of documents. U.K.

(1) The appropriate judicial authority may make an order under this section if satisfied on information on oath given by an authorised officer of the Board—

(a) that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, tax is being, has been or is about to be committed, and

(b) that documents which may be required as evidence for the purposes of any proceedings in respect of such an offence are or may be in the power or possession of any person.

(2) An order under this section is an order requiring the person who appears to the authority to have in his possession or power the documents specified or described in the order to deliver them to an officer of the Board within—

(a) ten working days after the day on which notice of the order is served on him, or

(b) such shorter or longer period as may be specified in the order.

For this purpose a “working day” means any day other than a Saturday, Sunday or public holiday.

(3) Where in Scotland the information mentioned in subsection (1) above relates to persons residing or having places of business at addresses situated in different sheriffdoms—

(a) an application for an order may be made to the sheriff for the sheriffdom in which any of the addresses is situated, and

(b) where the sheriff makes an order in respect of a person residing or having a place of business in his own sheriffdom, he may also make orders in respect of all or any of the other persons to whom the information relates (whether or not they have an address within the sheriffdom).

(4) Schedule 1AA to this Act contains provisions supplementing this section.]

Textual Amendments

F40 S. 20BA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(1)

Modifications etc. (not altering text)

C10 S. 20BA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

C11 Ss. 20BA, 20BB applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)

C12 S. 20BA applied (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(1) (with reg. 1(4)(6)) (as substituted (6.4.2012) by S.I. 2012/836, regs. 1, 4)

[F41 20BB Falsification etc. of documents. U.K.

(1) Subject to subsections (2) to (4) below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, a document which—

(a) he has been required by a notice under section F42 ... 20A above [F43 or an order under section 20BA above], or

(b) he has been given an opportunity in accordance with section 20B(1) above,

to deliver, or to deliver or make available for inspection.

(2) A person does not commit an offence under subsection (1) above if he acts—

(a) with the written permission of [F44 the tribunal], the inspector or an officer of the Board,

(b) after the document has been delivered F45 ... , or

(c) after a copy has been delivered in accordance with section 20B(4) or (14) above and the original has been inspected.

(3) A person does not commit an offence under subsection (1)(a) above if he acts after the end of the period of two years beginning with the date on which the notice is given [F46 or the order is made], unless before the end of that period the inspector or an officer of the Board has notified the person in writing that the notice [F47 or order] has not been complied with to his satisfaction.

(4) A person does not commit an offence under subsection (1)(b) above if he acts—

(a) after the date of the period of six months beginning with the date on which an opportunity to deliver the document was given, or

(b) after an application for consent to a notice being given in relation to the document has been refused.

(5) A person guilty of an offence under subsection (1) above shall be liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum;

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.]

Textual Amendments

F41 S. 20BB inserted by Finance Act 1989 s. 145(1)(2) in relation to any falsification, concealment, destruction or disposal of a document occurring on or after 27 July 1989.

F42 Words in s. 20BB(1)(a) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 69(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F43 Words in s. 20BB(1)(a) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(a)

F44 Words in s. 20BB(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 11

F45 Words in s. 20BB(2)(b) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 69(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F46 Words in s. 20BB(3) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(b)

F47 Words in s. 20BB(3) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(c)

Modifications etc. (not altering text)

C4 Ss. 20B, 20BB applied (with modifications) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 25(3)(4), 61; S.I. 2002/1727, art. 2

C11 Ss. 20BA, 20BB applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)

C13 S. 20BB applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)

C14 S. 20BB applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 44(3)

C15 S. 20BB applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

C16 S. 20BB applied (with modifications) by Social Security Administration Act 1992 (c. 5), s. 110ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 7, 13; S.I. 2004/1943, art. 4(a))

C17 S. 20BB applied (with modifications) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), s. 104ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 8, 13; S.I. 2004/1943, art. 4(b))

C18 S. 20BB applied (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(1) (with reg. 1(4)(6)) (as substituted (6.4.2012) by S.I. 2012/836, regs. 1, 4)

F48 20C Entry with warrant to obtain documents. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48 Ss. 20C, 20CC repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 4(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

F48 20CC Procedure where documents etc. are removed. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48 Ss. 20C, 20CC repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 4(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[F15 20D Interpretation of ss.20 to 20C. U.K.

(1) For the purposes of [F49 sections 20A and 20BA] above, “the appropriate judicial authority” is—

(a) in England and Wales, a Circuit judge [F50 or a District Judge (Magistrates' Courts)];

(b) in Scotland, a sheriff; and

(c) in Northern Ireland, a county court judge.

(2) For the purposes of [F51 section] 20A, a person stands in relation to another as tax accountant at any time when he assists the other in the preparation [F52 or delivery of any information, return, accounts or other document which he knows will be, or is or are likely to be, used] for any purpose of tax; and his clients are all those to whom he stands or has stood in that relationship.

F53 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F15 Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.

F49 Words in s. 20D(1) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 1; S.I. 2007/3166, art. 3(a)

F50 Words in s. 20D(1)(a) inserted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 4 para. 2(a); S.I. 2005/910, art. 3(u)

F51 Word in s. 20D(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 70(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F52 Finance Act 1989 (c. 26), s. 148(2).

F53 S. 20D(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 70(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F54 21 Stock jobbers’ transactions. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F54 S. 21 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(k), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

Surtax U.K.

F55 22 Additional particulars for surtax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F55 S. 22 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 5

F56 23 Power to obtain copies of registers of securities. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F56 S. 23 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(l), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F57 24 Power to obtain information as to income from securities. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F57 S. 24 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(m), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

Chargeable gains U.K.

F58 25 Issuing houses, stockbrokers, auctioneers, etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F58 S. 25 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(n), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F59 26 Nominee shareholders. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F59 S. 26 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(o), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F60 27 Settled property. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F60 S. 27 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(p), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F61 28 Non-resident companies and trusts. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F61 S. 28 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 6