F1SCHEDULE 7
1
(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(2)
In subparagraph (6) (assessment on failure to prove availability or loss or destruction of goods) after the words “supplied by him” there shall be inserted “or have been exported from the United Kingdom otherwise than by way of supply”.
(3)
“(6A)
In any case where,—
(a)
as a result of a person’s failure to make a return for a prescribed accounting period, the Commissioners have made an assessment under subparagraph (1) above for that period, and
(b)
the tax assessed has been paid but no proper return has been made for the period to which the assessment related, and
(c)
as a result of a failure to make a return for a later prescribed accounting period, being a failure by the person referred to in paragraph (a) above or a person acting in a representative capacity in relation to him, as mentioned in subparagraph (4) above, the Commissioners find it necessary to make another assessment under subparagraph (1) above,
then, if the Commissioners think fit, having regard to the failure referred to in paragraph (a) above, they may specify in the assessment referred to in paragraph (c) above an amount of tax greater than that which they would otherwise have considered to be appropriate.”
2
In paragraph 7(2) (records to be preserved for a period not exceeding three years) for “three” there shall be substituted “six”.
3
(1)
“(2)
Every person who is concerned (in whatever capacity) in the supply of goods or services in the course or furtherance of a business or to whom such a supply is made and every person who is concerned (in whatever capacity) in the importation of goods in the course or furtherance of a business shall—
(a)
furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or services or to the supply or importation as the Commissioners may reasonably specify; and
(b)
upon demand made by an authorised person, produce or cause to be produced for inspection by that person,—
(i)
at the principal place of business of the person upon whom the demand is made or at such other place as the authorised person may reasonably require, and
(ii)
at such time as the authorised person may reasonably require,
any documents relating to the goods or services or to the supply or importation.
(3)
Where, by virtue of subparagraph (2) above, an authorised person has power to require the production of any documents from any such person as is referred to in that subparagraph, he shall have the like power to require production of the documents concerned from any other person who appears to the authorised person to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.”
(2)
In subparagraph (4) of that paragraph for the words from “goods” to “services” there shall be substituted “goods or services or the importation of goods”.
(3)
“(4A)
An authorised person may take copies of, or make extracts from, any document produced under subparagraph (2) or subparagraph (3) above.
(4B)
If it appears to him to be necessary to do so, an authorised person may, at a reasonable time and for a reasonable period, remove any document produced under subparagraph (2) or subparagraph (3) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subparagraph (3) above, the removal of the document under this subparagraph shall not be regarded as breaking the lien.
(4C)
Where a document removed by an authorised person under subparagraph (4B) above is reasonably required for the proper conduct of a business he shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.”
4
“9A Power to require opening of gaming machines
An authorised person may at any reasonable time require a person making such a supply as is referred to in subsection (1) of section 13 of this Act or any person acting on his behalf—
(a)
to open any gaming machine, within the meaning of that section; and
(b)
to carry out any other operation which may be necessary to enable the authorised person to ascertain the amount which, in accordance with subsection (2) of that section, is to be taken as the value of supplies made in the circumstances mentioned in subsection (1) of that section in any period.”
5
(1)
In paragraph 10 (entry and search of premises and persons) in subparagraph (3) (search warrants)—
(a)
for the words “an offence in connection with the tax” there shall be substituted “a fraud offence which appears to be of a serious nature”;
(b)
after the word “authorising” there shall be inserted “subject to subparagraphs (5) and (6) below”;
(c)
in paragraph (b) for the words “such an offence” there shall substituted “a fraud offence which appears to him to be of a serious nature”; and
(d)
in paragraph (c) the words “to have committed or to be about to commit such an offence or” shall be omitted.
(2)
“(4)
In subparagraph (3) above ”a fraud offence’ means an offence under any provision of subsections (1) to (3) of section 39 of this Act.
(5)
The powers conferred by a warrant under this paragraph shall not be exercisable—
(a)
by more than such number of authorised persons as may be specified in the warrant; nor
(b)
outside such times of day as may be so specified; nor
(c)
if the warrant so provides, otherwise than in the presence of a constable in uniform.
(6)
An authorised person seeking to exercise the powers conferred by a warrant under this paragraph or, if there is more than one such authorised person, that one of them who is in charge of the search shall provide a copy of the warrant endorsed with his name as follows:—
(a)
if the occupier of the premises concerned is present at the time the search is to begin, the copy shall be supplied to the occupier;
(b)
if at that time the occupier is not present but a person who appears to the authorised person to be in charge of the premises is present, the copy shall be supplied to that person; and
(c)
if neither paragraph (a) nor paragraph (b) above applies, the copy shall be left in a prominent place on the premises.”
6
“ Order for access to recorded information, etc.
10A
(1)
Where, on an application by an authorised person, a justice of the peace or, in Scotland, a justice (within the meaning of section 462 of the Criminal Procedure (Scotland) Act 1975) is satisfied that there are reasonable grounds for believing—
(a)
that an offence in connection with the tax is being, has been or is about to be committed, and
(b)
that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,
he may make an order under this paragraph.
(2)
An order under this paragraph is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—
(a)
give an authorised person access to it, and
(b)
permit an authorised person to remove and take away any of it which he reasonably considers necessary,
not later than the end of the period of seven days beginning on the date of the order or the end of such longer period as the order may specify.
(3)
The reference in subparagraph (2)(a) above to giving an authorised person access to the recorded information to which the application relates includes a reference to permitting the authorised person to take copies of it or to make extracts from it.
(4)
Where the recorded information consists of information contained in a computer, an order under this paragraph shall have effect as an order to produce the information in a form in which it is visible and legible and, if the authorised person wishes to remove it, in a form in which it can be removed.
(5)
This paragraph is without prejudice to paragraphs 8 and 10 above.
Procedure where documents etc. are removed
10B
(1)
An authorised person who removes anything in the exercise of a power conferred by or under paragraph 10 or 10A above shall, if so requested by a person showing himself—
(a)
to be the occupier of premises from which it was removed, or
(b)
to have had custody or control of it immediately before the removal,
provide that person with a record of what he removed.
(2)
The authorised person shall provide the record within a reasonable time from the making of the request for it.
(3)
Subject to subparagraph (7) below, if a request for permission to be granted access to anything which—
(a)
has been removed by an authorised person, and
(b)
is retained by the Commissioners for the purpose of investigating an offence,
is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an authorised person.
(4)
Subject to subparagraph (7) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—
(a)
allow the person who made the request access to it under the supervision of an authorised person for the purpose of photographing it or copying it; or
(b)
photograph or copy it, or cause it to be photographed or copied.
(5)
Where anything is photographed or copied under subparagraph (4)(b) above the photograph or copy shall be supplied to the person who made the request.
(6)
The photograph or copy shall be supplied within a reasonable time from the making of the request.
(7)
There is no duty under this paragraph to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—
(a)
that investigation;
(b)
the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or
(c)
any criminal proceedings which may be brought as a result of—
(i)
the investigation of which he is in charge, or
(ii)
any such investigation as is mentioned in paragraph (b) above.
(8)
Any reference in this paragraph to the officer in overall charge of the investigation is a reference to the person whose name and address are endorsed on the warrant or order concerned as being the officer so in charge.
10C
(1)
Where, on an application made as mentioned in subparagraph (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by paragraph 10B above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.
(2)
An application under subparagraph (1) above shall be made,—
(a)
in the case of a failure to comply with any of the requirements imposed by subparagraphs (1) and (2) of paragraph 10B above, by the occupier of the premises from which the thing in question was removed or by the person who had custody or control of it immediately before it was so removed, and
(b)
in any other case, by the person who had such custody or control.
(3)
In this paragraph “the appropriate judicial authority” means—
(a)
in England and Wales, a magistrates’ court;
(b)
in Scotland, the sheriff; and
(c)
in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the Magistrates’ Courts (Northern Ireland) Order 1981.
(4)
In England and Wales and Northern Ireland, an application for an order under this paragraph shall be made by way of complaint; and sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph.”