Valid from 01/04/2013
TMA 1970U.K.
44U.K.TMA 1970 is amended as follows.
45U.K.Omit—
(a)section 20A (power to call for papers of tax accountant),
(b)section 20B (restrictions on powers under section 20A), and
(c)section 99 (assisting in preparation of incorrect return etc).
46(1)Section 20BB (falsification etc of documents) is amended as follows.U.K.
(2)In subsection (1)—
(a)for “subsections (2) to (4)” substitute “ subsections (2) and (3) ”,
(b)in paragraph (a), omit “a notice under section 20A above or”,
(c)at the end of that paragraph, omit “or”, and
(d)omit paragraph (b).
(3)In subsection (2)—
(a)in paragraph (a), omit “, the inspector”,
(b)at the end of that paragraph, insert “ or ”,
(c)at the end of paragraph (b), omit “or”, and
(d)omit paragraph (c).
(4)In subsection (3), for the words from “the notice is given” to the end substitute “ the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfaction ”.
(5)Omit subsection (4).
47U.K.In section 20D (interpretation of sections 20 to 20CC)—
(a)in subsection (1), for “sections 20A and 20BA” substitute “ section 20BA ”, and
(b)omit subsection (2).
48U.K.In section 103 (time limits for penalties)—
(a)omit subsection (3), and
(b)in subsection (4), for “neither subsection (1) nor subsection (3) above applies” substitute “ subsection (1) does not apply ”.
49U.K.In section 103ZA (disapplication of sections 100 to 103)—
(a)omit “or” at the end of paragraph (e), and
(b)at the end of paragraph (f) insert “, or
(g)Schedule 38 to FA 2012 (tax agents: dishonest conduct).”
50U.K.In section 118 (interpretation), in the definition of “tax”, omit the words from “except that” to the end.