Finance Act 2008

TMA 1970 U.K.

65 U.K. TMA 1970 is amended as follows.

Commencement Information

I1 Sch. 36 para. 65 in force at 1.4.2009 by S.I. 2009/404, art. 2

66 U.K. Omit section 19A (power to call for documents for purposes of enquiries).

Commencement Information

I2 Sch. 36 para. 66 in force at 1.4.2009 by S.I. 2009/404, art. 2

67 U.K. Omit section 20 (power to call for documents of taxpayer and others).

Commencement Information

I3 Sch. 36 para. 67 in force at 1.4.2009 by S.I. 2009/404, art. 2

68 (1) Section 20B (restrictions on powers to call for documents under ss20 and 20A) is amended as follows. U.K.

(2) In the heading, for “ss 20 and” substitute “ section ”.

(3) In subsection (1)—

(a) omit “under section 20(1), (3) or (8A), or”,

(b) omit “(or, in the case of section 20(3), to deliver or make available)”,

(c) omit “, or to furnish the particulars in question”, and

(d) omit “section 20(7) or (8A) or, as the case may be,”.

(4) Omit subsections (1A) and (1B).

(5) In subsection (2), omit from the beginning to “taxpayer; and”.

(6) In subsection (3)—

(a) omit “under section 20(1) or (3) or”, and

(b) omit “section 20(3) and (4) and”.

(7) In subsection (4)—

(a) omit “section 20(1) or”, and

(b) omit “, and as an alternative to delivering documents to comply with a notice under section 20(3) or (8A)”.

(8) Omit subsections (5), (6) and (7).

(9) In subsection (8), omit “section 20(3) or (8A) or”.

(10) Omit subsections (9) to (14).

Commencement Information

I4 Sch. 36 para. 68 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 4)

69 (1) Section 20BB (falsification etc. of documents) is amended as follows. U.K.

(2) In subsection (1)(a), omit “20 or”.

(3) In subsection (2)(b), omit “or, in a case within section 20(3) or (8A) above, inspected”.

Commencement Information

I5 Sch. 36 para. 69 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 4)

70 (1) Section 20D (interpretation) is amended as follows. U.K.

(2) In subsection (2), for “sections 20 and” substitute “ section ”.

(3) Omit subsection (3).

Commencement Information

I6 Sch. 36 para. 70 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 4)

71 U.K. In section 29(6)(c) (assessment where loss of tax discovered), omit “, whether in pursuance of a notice under section 19A of this Act or otherwise”.

Commencement Information

I7 Sch. 36 para. 71 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 3)

72 U.K. Omit section 97AA (failure to produce documents under section 19A).

Commencement Information

I8 Sch. 36 para. 72 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with arts. 3, 5)

73 U.K. In section 98 (penalties), in the Table—

(a) in the first column, omit the entry for section 767C of ICTA, and

(b) in the second column, omit the entry for section 28(2) of F(No.2)A 1992.

Commencement Information

I9 Sch. 36 para. 73 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 6)

74 U.K. In section 100(2) (exclusions from provisions relating to determination of penalties under the Taxes Acts), insert at the end “or

(g) Schedule 36 to the Finance Act 2008.”

Commencement Information

I10 Sch. 36 para. 74 in force at 1.4.2009 by S.I. 2009/404, art. 2

75 (1) Section 107A (relevant trustees) is amended as follows. U.K.

(2) In subsection (2)(a), for “, 95 or 97AA” substitute “ or 95 ”.

(3) In subsection (3)(a), omit “or 97AA(1)(b)”.

Commencement Information

I11 Sch. 36 para. 75 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with arts. 3, 5)

76 U.K. In section 118 (interpretation), in the definition of “tax”, omit “20,”.

Commencement Information

I12 Sch. 36 para. 76 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 4)

77 U.K. In Schedule 1A (claims etc. not included in returns), omit paragraphs 6 and 6A (power to call for documents for purposes of enquiries and power to appeal against notice to produce documents).

Commencement Information

I13 Sch. 36 para. 77 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 5)