Finance Act 2007

Section 84

SCHEDULE 22 Amendments and repeals consequential on extension of HMRC powers

Part 1 Amendments

1 In section 20D(1) of TMA 1970, for “sections 20A, 20BA and 20C” substitute “sections 20A and 20BA”.

2 In section 67 of the Criminal Justice and Police Act 2001 (c. 16) and the heading of that section, for “customs officers” substitute “officers of Revenue and Customs”.

Part 2 Repeals

3 The provisions listed below are omitted.

4 In TMA 1970—

(a) sections 20C and 20CC (search warrants), and

(b) in the definition of “tax” in section 118 the word “, 20C”.

5 In CEMA 1979—

(a) section 118C(3)(c) (gaming duty), and

(b) the references to “a gaming duty offence” in section 118C(4)(b) and (5).

6 In BGDA 1981—

(a) paragraph 16 of Schedule 1 (general betting duty: search warrants),

(b) paragraph 17 of Schedule 3 (bingo duty: search warrants), and

(c) paragraph 17 of Schedule 4 (amusement machine licence duty: search warrants).

7 Section 148(4) of FA 1989 (definition of “business” for purposes of section 20C of TMA 1970).

8 In VATA 1994—

(a) section 72(9) (powers of arrest), and

(b) paragraph 10(3) to (6) of Schedule 11 (search warrants).

9 In Schedule 7 to FA 1994 (insurance premium tax)—

(a) paragraph 4(2) to (5) (search warrants), and

(b) paragraph 4(6) and (7) (power of arrest).

10 In Schedule 5 to FA 1996 (landfill tax)—

(a) paragraph 5 (search warrants), and

(b) paragraph 6 (power of arrest).

11 In Schedule 6 to FA 2000 (climate change levy)—

(a) paragraph 97 (power of arrest), and

(b) paragraph 130 (search warrants).

12 In FA 2001 (aggregates levy)—

(a) paragraph 6 of Schedule 6 (power of arrest), and

(b) paragraph 7 of Schedule 7 (search warrants).

13 (1) In the Criminal Justice and Police Act 2001—

(a) section 57(1)(c) (section 20CC of TMA 1970),

(b) section 63(2)(e) (section 20C of TMA 1970), and

(c) section 65(3) (section 20C of TMA 1970).

(2) In Schedule 1 to that Act—

(a) paragraph 13 (section 20C of TMA 1970),

(b) paragraph 28 (paragraph 17(2) of Schedule 3 to BGDA 1981),

(c) paragraph 29 (paragraph 17(2) of Schedule 4 to BDGA 1981),

(d) paragraph 57 (paragraph 4(3) of Schedule 7 to FA 1994),

(e) paragraph 58 (paragraph 10(3) of Schedule 11 to VATA 1994),

(f) paragraph 61 (paragraph 5(2) of Schedule 5 to FA 1996), and

(g) paragraph 72 (paragraph 130(2) of Schedule 6 to FA 2000).

14 Section 36(2) and (3) of the Tax Credits Act 2002 (c. 21) (search warrants).

15 Section 323(3)(e) and (f) of the Proceeds of Crime Act 2002 (c. 29) (approval of applications under section 20C of TMA 1970).

16 Part 7 of Schedule 13 to FA 2003 (stamp duty land tax: search warrants).

17 In CRCA 2005—

(a) section 13(3)(b) and (c) (Commissioners' functions not delegable to officers), and

(b) section 14(2)(b) and (c) (non-delegable functions of Commissioners).