Search Legislation

Finance Act 2000

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: SCHEDULE 38

 Help about opening options

Status:

Point in time view as at 15/09/2016.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2000, SCHEDULE 38. Help about Changes to Legislation

Close

Changes to Legislation

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 143(1).

SCHEDULE 38U.K. Regulations for providing incentives for electronic communications

IntroductionU.K.

1(1)Regulations may be made in accordance with this Schedule for providing incentives to use electronic communications—U.K.

(a)for the purposes mentioned in section 132(1) of the M1Finance Act 1999 (power to provide for use of electronic communications for delivery of information and making of payments), or

(b)for any other communications with the tax authorities or in connection with taxation matters.

(2)The power to make regulations under this Schedule is conferred—

(a)on the Commissioners of Inland Revenue in relation to matters which are under their care and management, and

(b)on the Commissioners of Customs and Excise in relation to matters which are under their care and management.

Marginal Citations

Kinds of incentiveU.K.

2(1)The incentives shall be of such description as may be provided for in the regulations.U.K.

(2)They may, in particular, take the form of—

(a)discounts;

(b)the allowing of additional time to comply with any obligations under tax legislation (including obligations relating to the payment of tax or other amounts); or

(c)the facility to deliver information or make payments at more convenient intervals.

Conditions of entitlementU.K.

3(1)The regulations may make provision as to the conditions of entitlement to an incentive.U.K.

(2)They may, in particular, make entitlement conditional—

(a)on the use of electronic communications for all communications or payments (or all communications and payments of a specified description) with, to or from the tax authority concerned, and

(b)on the use of specified means of electronic communication or payment acceptable to the tax authority concerned.

(3)The regulations may make provision for an appeal against a decision that the conditions of entitlement are not met.

Withdrawal of entitlementU.K.

4(1)The regulations may make provision for the withdrawal of an incentive in specified circumstances.U.K.

(2)If they do, they may make provision—

(a)for giving notice of the withdrawal,

(b)for an appeal, and

(c)for the recovery of an amount not exceeding the value of the incentive.

(3)The regulations may provide that specified enactments relating to assessments, [F1reviews,] appeals and recovery of tax are to apply, with such adaptations as may be specified, in relation to the withdrawal of an incentive.

Power to authorise provision by directionsU.K.

5U.K.The regulations may authorise the making of any such provision as is mentioned in paragraph 3 or 4 by means of a specific or general direction given by the Commissioners of Inland Revenue or the Commissioners of Customs and Excise.

Power to provide for penaltiesU.K.

6(1)The regulations may provide for contravention of, or failure to comply with, a specified provision of any such regulations to attract a penalty of a specified amount not exceeding £1,000.U.K.

(2)If they do, they may provide that specified enactments relating to penalties imposed in relation to any taxation matter (including enactments relating to assessments, review and appeals) are to apply, with or without modifications, in relation to penalties under the regulations.

General supplementary provisionsU.K.

7(1)Power to make provision by regulations under this Schedule includes power—U.K.

(a)to make different provision for different cases; and

(b)to make such incidental, supplemental, consequential and transitional provision in connection with any provision contained in any such regulations as the persons exercising the power think fit.

(2)The power to make regulations under this Schedule is exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

InterpretationU.K.

8(1)In this Schedule—U.K.

  • discount” includes payment;

  • electronic communications” includes any communications by means of [F2an electronic communications service];

  • legislation” means any enactment, [F3EU] legislation or subordinate legislation;

  • payment” includes a repayment;

  • subordinate legislation” has the same meaning as in the M2Interpretation Act 1978;

  • taxation matter” means any of the matters under the care and management of the Commissioners of Inland Revenue or the Commissioners of Customs and Excise;

  • tax authorities” means—

    (a)

    the Commissioners of Inland Revenue or the Commissioners of Customs and Excise,

    (b)

    any officer of either body of Commissioners; or

    (c)

    any other person who for the purposes of electronic communications is acting under the authority of either body of Commissioners;

  • tax legislation” means legislation relating to any taxation matter.

(2)References in this Schedule to the delivery of information have the same meaning as in section 132 of the M3Finance Act 1999.

Textual Amendments

F2Words in Sch. 38 para. 8 substituted (25.7.2003 for specified purposes, 29.12.2003 for remaining purposes) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 160 (with Sch. 18); S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3)) S.I. 2003/3142, art. 3(2)

Marginal Citations

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

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?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

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?

You have chosen to open Schedules only

The Schedules 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?

Close

Legislation is available in different versions:

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.

Point in Time: 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.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: 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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

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.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources