Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 38 U.K. Tax agents: dishonest conduct

Modifications etc. (not altering text)

C1 Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)

C2 Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41

C3 Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)

C4 Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

PART 7 U.K. Consequential provisions

TMA 1970 U.K.

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

Commencement Information

I1 Sch. 38 para. 44 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

45 U.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).

Commencement Information

I2 Sch. 38 para. 45 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

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).

Commencement Information

I3 Sch. 38 para. 46 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

47 U.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).

Commencement Information

I4 Sch. 38 para. 47 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

48 U.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 ”.

Commencement Information

I5 Sch. 38 para. 48 in force at 1.4.2013 by S.I. 2013/279, art. 2

49 U.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).”

Commencement Information

I6 Sch. 38 para. 49 in force at 1.4.2013 by S.I. 2013/279, art. 2

50 U.K. In section 118 (interpretation), in the definition of “tax”, omit the words from “except that” to the end.

Commencement Information

I7 Sch. 38 para. 50 in force at 1.4.2013 by S.I. 2013/279, art. 2