the contract is arranged through a person falling within sub-paragraph (2) below, or

the insurer under the contract is a person falling within that sub-paragraph,

he is a supplier of motor cars or motor cycles;

he is connected with a supplier of motor cars or motor cycles; or

in respect of the taxable insurance contract, or

at or about the time when the taxable insurance contract is made and in connection with that contract, in respect of any insurance-related service,

the contract is arranged through a person falling within sub-paragraph (2) below, or

the insurer under the contract is a person falling within that sub-paragraph,

he is a supplier of relevant goods;

he is connected with a supplier of relevant goods; or

in respect of the taxable insurance contract, or

at or about the time when the taxable insurance contract is made and in connection with that contract, in respect of any insurance-related service,

the insurance to be provided under the contract is provided by a divided company, and

any division of that company would, if it were a separate company, be a person connected with a supplier of motor cars or motor cycles.

the insurance to be provided under the contract is provided by a divided company, and

any division of that company would, if it were a separate company, be a person connected with a supplier of relevant goods.

a “division” of such a company means an identifiable part of it (by whatever name known) that carries on distinct business activities and to which particular assets and liabilities of the company are primarily or wholly attributable.

a contract of insurance provides cover against both travel risks and risks other than travel risks,

the premium attributable to the cover against travel risks does not exceed 10 per cent. of the total premium payable under the contract, and

the contract does not provide cover for a person travelling against travel risks falling within two or more of the paragraphs of sub-paragraph (3) below,

liability in respect of cancellation of travel or of accommodation arranged in connection with travel;

delayed or missed departure;

curtailment of travel or of the use of accommodation arranged in connection with travel;

loss or delayed arrival of baggage;

personal injury or illness or expenses of repatriation.

fully comprehensive,

third party, fire and theft,

third party, or

roadside assistance,

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

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

in civil proceedings in Scotland, except in accordance with sections 5 and 6 of the M25Civil Evidence (Scotland) Act 1988;

in criminal proceedings in Scotland, except in accordance with F69Schedule 8 to the Criminal Procedure (Scotland) Act 1995;

in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the M26Civil Evidence Act (Northern Ireland) 1971;

F70in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the M27Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the M28Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.

is concerned in a business that is not F71an insurance business, and

has been involved in the entry into any F71contract of insurance providing cover for any matter associated with the business,

is concerned in a business that is not F72an insurance business, and

has been involved in the entry into any F72contract of insurance providing cover for any matter associated with the business,

at the principal place of business of the person on whom the demand is made or at such other place as the authorised person may reasonably require, and

at such time as the authorised person may reasonably require.

a justice of the peace is satisfied on information on oath that there is reasonable ground for suspecting that a fraud offence which appears to be of a serious nature is being, has been or is about to be committed on any premises or that evidence of the commission of such an offence is to be found there, or

in Scotland a justice, within the meaning of F73section 308 of the Criminal Procedure (Scotland) Act 1995, is satisfied by evidence on oath as mentioned in paragraph (a) above,

take with him such other persons as appear to him to be necessary;

seize and remove any documents or other things whatsoever found on the premises which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of a fraud offence which appears to him to be of a serious nature;

search or cause to be searched any person found on the premises whom he has reasonable cause to believe to be in possession of any such documents or other things;

by more than such number of authorised persons as may be specified in the warrant,

outside such times of day as may be so specified, or

if the warrant so provides, otherwise than in the presence of a constable in uniform.

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;

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;

if neither paragraph (a) nor paragraph (b) above applies, the copy shall be left in a prominent place on the premises.

that an offence in connection with tax is being, has been or is about to be committed, and

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,

give an authorised person access to it, and

permit an authorised person to remove and take away any of it which he reasonably considers necessary,

to be the occupier of premises from which it was removed, or

to have had custody or control of it immediately before the removal,

has been removed by an authorised person, and

is retained by the Commissioners for the purposes of investigating an offence,

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

photograph or copy it, or cause it to be photographed or copied.

that investigation,

the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed, or

any criminal proceedings which may be brought as a result of the investigation of which he is in charge or any such investigation as is mentioned in paragraph (b) above.

in the case of a failure to comply with any of the requirements imposed by sub-paragraphs (1) and (2) of paragraph 5 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

in any other case, by the person who had such custody or control.

in England and Wales, a magistrates’ court;

in Scotland, the sheriff;

in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the M30Magistrates’ Court (Northern Ireland) Order 1981.

being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or another registrable person, or

not being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by a registrable person.

he produces, furnishes or sends, or causes to be produced, furnished or sent, for the purposes of this Part of this Act any document which is false in a material particular, or

he otherwise makes use for those purposes of such a document;

he enters into a taxable insurance contract, or

he makes arrangements for other persons to enter into a taxable insurance contract,

on summary conviction, to a penalty of the statutory maximum or of three times the amount of the tax, whichever is the greater, or to imprisonment for a term not exceeding six months or to both;

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.

the amount (if any) falsely claimed by way of credit, and

the amount (if any) by which the gross amount of tax was falsely understated.

on summary conviction, to a penalty of the statutory maximum or, where sub-paragraph (4) below applies, to the alternative penalty there specified if it is greater, or to imprisonment for a term not exceeding six months or to both;

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.

the document referred to in paragraph 9(3) above is a return required under this Part of this Act, or

the information referred to in paragraph 9(4) above is contained in or otherwise relevant to such a return,

on summary conviction, to a penalty of the statutory maximum or (if greater) three times the amount of any tax that was or was intended to be evaded by his conduct, or to imprisonment for a term not exceeding six months or to both;

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both;

“credit” means credit for which provision is made by regulations under section 55 of this Act;

“the gross amount of tax” means the total amount of tax due before taking into account any deduction for which provision is made by regulations under section 55(3) of this Act.

for the purpose of evading tax, a registrable person does any act or omits to take any action, and

his conduct involves dishonesty (whether or not it is such as to give rise to criminal liability),

the amount (if any) falsely claimed by way of credit, and

the amount (if any) by which the gross amount of tax was falsely understated.

“credit” means credit for which provision is made by regulations under section 55 of this Act;

“the gross amount of tax” means the total amount of tax due before taking into account any deduction for which provision is made by regulations under section 55(3) of this Act.

that, in relation to tax, the Commissioners may assess an amount due by way of a civil penalty instead of instituting criminal proceedings and, though no undertaking can be given as to whether the Commissioners will make such an assessment in the case of any person, it is their practice to be influenced by the fact that a person has made a full confession of any dishonest conduct to which he has been a party and has given full facilities for investigation, and

that the Commissioners or, on appeal, an appeal tribunal have power under paragraph 13 below to reduce a penalty under this paragraph,

any criminal proceedings against the person concerned in respect of any offence in connection with or in relation to tax, and

any proceedings against him for the recovery of any sum due from him in connection with or in relation to tax.

the insufficiency of the funds available to any person for paying any tax due or for paying the amount of the penalty;

the fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of tax.

begins on the date with effect from which he is, in accordance with section 53 F84or, as the case may be, section 53AA of this Act, required to be registered, and

ends on the date on which the Commissioners received notification of his liability to be registered.

a person is convicted of an offence (whether under this Part of this Act or otherwise), or

a person is assessed to a penalty under paragraph 12 above,

a requirement imposed by regulations made under section 54 of this Act to pay the tax due in respect of any period within the time required by the regulations, or

a requirement imposed by regulations made under that section to furnish a return in respect of any period within the time required by the regulations;

shall be liable, in addition to an initial penalty under sub-paragraph (2) above, to a penalty of £20 for every relevant day when he fails to pay the tax or furnish the return, but

shall not in respect of the continuation of the failure be liable to further penalties under sub-paragraph (2) above;

shall, if the person concerned has furnished a return, be taken to be the tax shown in the return as that for which he is accountable in respect of the period in question, and

shall, in any other case, be taken to be such tax as has been assessed for that period and notified to him under section 56(1) of this Act.

a person is convicted of an offence (whether under this Part of this Act or otherwise), or

a person is assessed to a penalty under paragraph 12 above,

by virtue of regulations made under section 65 of this Act a liability notice (within the meaning of that section) is served on an insured person,

by virtue of such regulations that person is liable to pay an amount of tax which has been assessed in accordance with the regulations, and

that tax is not paid within the time required by the regulations;

shall be liable, in addition to an initial penalty under sub-paragraph (2) above, to a penalty of £20 for every relevant day when the tax is unpaid, but

shall not in respect of the continuation of the non-payment of the tax be liable to further penalties under sub-paragraph (2) above;

section 53(3) of this Act,

any provision of paragraph 2 or 3 above, or

a requirement imposed by any regulations made under this Part of this Act, other than a requirement falling within sub-paragraph (2) below,

a requirement imposed by regulations made under section 54 of this Act to pay the tax due in respect of any period within the time required by the regulations,

a requirement imposed by regulations made under that section to furnish a return in respect of any period within the time required by the regulations,

a requirement imposed by regulations made under section 65 of this Act to pay tax within the time required by the regulations, or

a requirement specified for the purposes of this sub-paragraph by regulations.

a person is convicted of an offence (whether under this Part of this Act or otherwise), or

a person is assessed to a penalty under paragraph 12 above,

by virtue of subsection (3), (7) or (9) of section 57 of this Act becomes subject to a duty to take action as mentioned in subsection (4) of that section, and

fails to take action as so mentioned,

in accordance with regulations under F85section 51 of the Finance Act 1997 (enforcement by distress) a distress is authorised to be levied on the goods and chattels of a person (a person in default) who has refused or neglected to pay any tax due from him or any amount recoverable as if it were tax due from him, and

the person levying the distress and the person in default have entered into a walking possession agreement.

acknowledges that the property specified in the agreement is under distraint and held in walking possession, and

undertakes that, except with the consent of the Commissioners and subject to such conditions as they may impose, he will not remove or allow the removal of any of the specified property from the premises named in the agreement.

that the assessment relates to an accounting period in respect of which either a return has previously been made, or an earlier assessment has already been notified to the person concerned;

that the assessment relates to an accounting period which exceeds three months and begins on the date with effect from which the person was, or was required to be, registered under this Part of this Act.

the circumstances are such that a relevant assessment could have been made, but

before such an assessment was made the tax due or other amount concerned was paid (so that no such assessment was necessary),

where the amount assessed or paid is such an amount as is referred to in subsection (2) of section 56 of this Act, the reckonable date is the seventh day after the day on which a written instruction was issued by the Commissioners directing the making of the payment of the amount which ought not to have been paid to the person concerned;

in all other cases the reckonable date is the latest date on which (in accordance with regulations under this Part of this Act) a return is required to be made for the accounting period to which the amount assessed or paid relates;

has paid to them by way of tax an amount which was not tax due and which they are in consequence liable to repay to him,

has failed to claim payment of an amount to the payment of which he was entitled in pursuance of provision made under section 55(3)(c), (d) or (f) of this Act, or

has suffered delay in receiving payment of an amount due to him from them in connection with tax,

the reference in paragraph (a) to an amount which the Commissioners are liable to repay in consequence of the making of a payment that was not due is a reference to only so much of that amount as is the subject of a claim that the Commissioners are required to satisfy or have satisfied; and

the amounts referred to in paragraph (c) do not include any amount payable under this paragraph.

beginning with the date on which the payment is received by the Commissioners, and

ending with the date on which they authorise payment of the amount on which the interest is payable.

beginning with the date on which, apart from the error, the Commissioners might reasonably have been expected to authorise payment of the amount on which the interest is payable, and

ending with the date on which they in fact authorise payment of that amount.

any unreasonable delay in the making of the claim for interest or in the making of any claim for the payment or repayment of the amount on which interest is claimed;

begins with the date on which the Commissioners require that person to provide information which they reasonably consider relevant to the matter to be determined; and

any interest is payable by the Commissioners to a person on a sum due to him under this Part of this Act, and

he is a person to whom regulations under section 55 of this Act apply,

to a penalty under any of paragraphs 12 to 19 above, or

for interest under paragraph 21 above,

in the case of a penalty under paragraph 12 above relating to the evasion of tax, the relevant period is the accounting period for which the tax evaded was due;

in the case of a penalty under paragraph 12 above relating to the obtaining of a payment under regulations under section 55(3)(c) or (d) or (f) of this Act, the relevant period is the accounting period in respect of which the payment was obtained;

in the case of interest under paragraph 21 above, the relevant period is the accounting period in respect of which the tax (or amount assessed as tax) was due.

an amount due by way of penalty under paragraph 15 or 16 above;

an amount due by way of interest under paragraph 21 above.

a notice of assessment under this paragraph shall specify a date, being not later than the date of the notice, to which the aggregate amount of the penalty or, as the case may be, the amount of interest which is assessed is calculated, and

if the penalty or interest continues to accrue after that date, a further assessment or further assessments may be made under this paragraph in respect of amounts which so accrue.

a failure falling within paragraph 15(3) above is remedied,

the tax referred to in paragraph 16(1) above is paid, or

the amount referred to in paragraph 21(1) above is paid,

any provision of section 56 of this Act, or

paragraph 25 above,

an amount due by way of any penalty referred to in sub-paragraph (2) of that paragraph, or

an amount due by way of interest,

as a result of conduct falling within paragraph 12(1) above or for which a person has been convicted of fraud, or

in circumstances giving rise to liability to a penalty under paragraph 14 above,

to the Secretary of State, or

to an authorised officer of the Secretary of State,

the Secretary of State, or

an authorised officer of the Secretary of State,

to another person to whom (instead of him) disclosure could by virtue of this paragraph have been made, or

for the purpose of any proceedings connected with the operation of any provision of, or made under, any enactment in relation to insurance or to tax.

to the Treasury, or

to an authorised officer of the Treasury,

the Treasury, or

an authorised officer of the Treasury,

to another person to whom (instead of him) disclosure could by virtue of this paragraph have been made, or

for the purpose of any proceedings connected with the operation of any provision of, or made under, any enactment in relation to insurance or to tax.

that a person was or was not at any time registered under section 53 of this Act,

that any return required by regulations under section 54 of this Act has not been made or had not been made at any time, or

that any tax shown as due in a return made in pursuance of regulations made under section 54 of this Act, or in an assessment made under section 56 of this Act, has not been paid,

by virtue of a resolution having effect under the Provisional Collection of Taxes Act 1968 tax has been paid at a rate specified in the resolution, and

by virtue of section 1(6) or (7) or 5(3) of that Act any of that tax is repayable in consequence of the restoration in relation to the premium concerned of a lower rate,

by virtue of a resolution having effect under the M37Provisional Collection of Taxes Act 1968 tax is chargeable at a rate specified in the resolution, but

before the tax is paid it ceases to be chargeable at that rate in consequence of the restoration in relation to the premium concerned of a lower rate,

the tax chargeable had the change not been made, and

the tax in fact chargeable.

the contract includes cover for risks relating to accident or sickness;

the contract contains related and subsidiary provisions such that it might also be regarded as a contract of general insurance, but is treated as a contract of long-term insurance for the purposes of any relevant order made under section 22 of the Financial Services and Markets Act 2000; and

the contract was not entered into after 30th November 1993,

medical, dental or optical, consultation, diagnosis or treatment;

alternative or complementary medical treatment or therapy;

convalescent care;

goods or services related to any of the above;

payment or reimbursement of, or a grant towards, the whole or part of the cost of any of the above;

payment of a specified sum for optical, dental or medical appointments;

payment of a specified sum for each specified period of treatment as a hospital in-patient;

payment of a specified sum for each specified period of convalescent care; or

payment of a specified sum, except one to which sub-paragraph (6) below applies, when a person is diagnosed as requiring or has undergone a specified medical procedure.

to be suffering from a disability which so impairs his ability to carry out normal activities of daily living that he requires long term care, supervision or assistance; and

to have been suffering from the disability for a continuous period of not less than 4 weeks.

the vehicle is used, or intended for use, by a handicapped person in receipt of a disability living allowance by virtue of entitlement to the mobility component or of a mobility supplement;

the insured lets such vehicles on hire to such persons in the course of a business consisting predominantly of the provision of motor vehicles to such persons; and

the insured does not in the course of the business let such vehicles on hire to such persons on terms other than qualifying terms.

the Department for Work and Pensions;

the Department of Health and Social Services for Northern Ireland; or

the Ministry of Defence,

“handicapped” means chronically sick or disabled;

“disability living allowance” means a disability living allowance within the meaning of section 71 of the Social Security Contributions and Benefits Act 1992 M38 or section 71 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 M39;

“mobility supplement” means a mobility supplement within the meaning of article 26A of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 M40, article 25A of the Personal Injuries (Civilians) Scheme 1983 M41, article 3 of the Motor Vehicles (Exemption from Vehicles Excise Duty) Order 1985 M42 or article 3 of the Motor Vehicles (Exemption from Vehicles Excise Duty) (Northern Ireland) Order 1985 M43.

accidents,

ships, or

liabilities of ships,

of a gross tonnage of 15 tons or more; and

not designed or adapted for use for recreation or pleasure.

accidents,

ships, or

liabilities of ships,

“lifeboat” has the meaning given by paragraph 5(3) above; and

“lifeboat equipment” means anything used or to be used solely in connection with a lifeboat.

accidents,

aircraft, or

aircraft liability,

of a weight of 8,000 kilogrammes or more; and

not designed or adapted for use for recreation or pleasure.

railway rolling stock, or

general liability to third parties,

fire or natural forces,

damage to property, or

general liability to third parties,

the tunnels described in section 1(7)(a) of the Channel Tunnel Act 1987;

the control towers situated in the terminal areas described in section 1(7)(b) of that Act; and

the shuttle crossovers, wherever situated.

fire or natural forces,

damage to property, or

general liability to third parties,

any ventilation, cooling or electrical plant used or to be used in connection with any such operation; and

any safety, signalling and control equipment which is or is to be so used.

roads, bridges, platforms, ticket offices and other facilities for the use of passengers or motor vehicles;

administrative buildings and maintenance facilities; and

railway track or signalling equipment which is not situated in any part of the Channel tunnel system,

begins and ends outside the United Kingdom;

begins outside but ends in the United Kingdom; or

ends outside but begins in the United Kingdom.

a contract to make a relevant supply of goods, or a supply of services, or both, to an overseas customer;

a contract to supply to a person who is to export goods services consisting of the valuation or testing of, or other work carried out on, those goods where the condition mentioned in sub-paragraph (3) below is satisfied;

a contract to supply services to a person in order that he may comply with a legally binding obligation to make a supply of services to an overseas customer.

“export” means export from the United Kingdom and cognate expressions shall be construed accordingly; and

any reference to a person who is to export goods shall be taken as including a reference to a person at whose direction the insured is to export them and the reference in sub-paragraph (3) above to the person exporting goods shall be construed accordingly.

credit of the description in sub-paragraph (1) above; and

loss resulting from the insured or any third party being required to pay the amount of any bond or guarantee against non-performance by the insured of the contract which involves him making the supply,

it relates only to loss resulting from a change in the rate at which the price for a supply which is or may be made by the insured may be exchanged for another currency; and

the conditions mentioned in sub-paragraph (2) below are satisfied.

the insured is a person carrying on business in the United Kingdom;

the contract of insurance concerns a contract to make a relevant supply of goods, or a supply of services, or both, to an overseas customer (whether or not the contract to make the supply is one into which the insured has entered, or one for which he has tendered or intends to tender); and

the period of cover for the risk expires no later than the date by which the whole of the price for the supply is to be paid or, where the contract has not been entered into, would be required to be paid.

loss of the description in sub-paragraph (1)(a) above; and

loss relating from a change in the rate at which the price of goods which the insured imports into the United Kingdom for the purpose of enabling him to make the supply concerned may be exchanged for another currency,

the person to whom the relevant financial facility is provided is an overseas customer;

it is provided in order that he may comply with a legally binding obligation to receive a relevant supply of goods, or a supply of services, or both, from a person carrying on business F116. . .; and

the making of an advance;

the issue of a letter of credit or acceptance of a bill of exchange;

the giving of a guarantee or bond; or

any other similar transaction entered into in order to provide a customer with the means to pay, or a supplier with the right to call upon a third party for, the consideration for goods or services.