- Latest available (Revised)
- Original (As enacted)
Finance Act 2007, Part 2 is up to date with all changes known to be in force on or before 16 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
3U.K.The provisions listed below are omitted.
Commencement Information
I1Sch. 22 para. 3 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
4U.K.In TMA 1970—
(a)sections 20C and 20CC (search warrants), and
(b)in the definition of “tax” in section 118 the word “, 20C”.
Commencement Information
I2Sch. 22 para. 4 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
5U.K.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).
Commencement Information
I3Sch. 22 para. 5 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
6U.K.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).
Commencement Information
I4Sch. 22 para. 6 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
7U.K.Section 148(4) of FA 1989 (definition of “business” for purposes of section 20C of TMA 1970).
Commencement Information
I5Sch. 22 para. 7 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
8U.K.In VATA 1994—
(a)section 72(9) (powers of arrest), and
(b)paragraph 10(3) to (6) of Schedule 11 (search warrants).
Commencement Information
I6Sch. 22 para. 8 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
9U.K.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).
Commencement Information
I7Sch. 22 para. 9 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
10U.K.In Schedule 5 to FA 1996 (landfill tax)—
(a)paragraph 5 (search warrants), and
(b)paragraph 6 (power of arrest).
Commencement Information
I8Sch. 22 para. 10 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
11U.K.In Schedule 6 to FA 2000 (climate change levy)—
(a)paragraph 97 (power of arrest), and
(b)paragraph 130 (search warrants).
Commencement Information
I9Sch. 22 para. 11 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
12U.K.In FA 2001 (aggregates levy)—
(a)paragraph 6 of Schedule 6 (power of arrest), and
(b)paragraph 7 of Schedule 7 (search warrants).
Commencement Information
I10Sch. 22 para. 12 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
13(1)In the Criminal Justice and Police Act 2001—U.K.
(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).
Commencement Information
I11Sch. 22 para. 13 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
14U.K.Section 36(2) and (3) of the Tax Credits Act 2002 (c. 21) (search warrants).
Commencement Information
I12Sch. 22 para. 14 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
15U.K.Section 323(3)(e) and (f) of the Proceeds of Crime Act 2002 (c. 29) (approval of applications under section 20C of TMA 1970).
Commencement Information
I13Sch. 22 para. 15 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
16U.K.Part 7 of Schedule 13 to FA 2003 (stamp duty land tax: search warrants).
Commencement Information
I14Sch. 22 para. 16 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
17U.K.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).
Commencement Information
I15Sch. 22 para. 17 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
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?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
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?
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?
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.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: