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Part 5 Investigation, administration etc

(1) Criminal investigations

These repeals have effect in accordance with section 84(5) of this Act.

Short title and chapterExtent of repeal
Taxes Management Act 1970 (c. 9)

Sections 20C and 20CC.

In section 118(1), in the definition of “tax”, the word “, 20C”.

Customs and Excise Management Act 1979 (c. 2)

In section 118C—

  1. (a)

    in subsection (3), paragraph (c) and the word “or” before it,

  2. (b)

    in subsection (4)(b), the words “or in respect of a gaming duty offence”, and

  3. (c)

    in subsection (5), the words from “and “a gaming duty offence”” to the end.

Betting and Gaming Duties Act 1981 (c. 63)

In Schedule 1, paragraph 16.

In Schedule 3, paragraph 17.

In Schedule 4, paragraph 17.

Finance Act 1984 (c. 43)In Schedule 3, paragraph 7(12).
Police and Criminal Evidence Act 1984 (c. 60)In Schedule 6, paragraph 39(b) to (d).
Finance Act 1989 (c. 26)

Section 146 and 147.

Section 148(4).

Finance Act 1994 (c. 9)In Schedule 7, paragraph 4(2) to (7).
Value Added Tax Act 1994 (c. 23)

Section 72(9).

In Schedule 11, paragraph 10(3) to (6).

Finance Act 1995 (c. 4)In Schedule 3, paragraph 11(10).
Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40)In Schedule 4, paragraph 91(a).
Finance Act 1996 (c. 8)In Schedule 5, paragraphs 5 and 6.
Finance Act 1997 (c. 16)In Schedule 2, paragraph 4(3) to (5).
Finance Act 2000 (c. 17)

Section 149(4).

Section 150.

In Schedule 6, paragraphs 97 and 130.

Finance Act 2001 (c. 9)

In Schedule 6, paragraph 6.

In Schedule 7, paragraph 7.

Criminal Justice and Police Act 2001 (c. 16)

Section 57(1)(c).

Section 63(2)(e).

Section 65(3).

In Schedule 1, paragraphs 13, 28, 29, 57, 58, 61 and 72.

In Schedule 2, paragraph 13(2)(d).

Tax Credits Act 2002 (c. 21)Section 36(2) and (3).
Proceeds of Crime Act 2002 (c. 29)Section 323(3)(e) and (f).
Finance Act 2003 (c. 14)Part 7 of Schedule 13.
Commissioners for Revenue and Customs Act 2005 (c. 11)

Section 13(3)(b) and (c).

Section 14(2)(b) and (c).

In Schedule 2, paragraphs 7 and 9.

(2) Criminal investigations: Scotland

This repeal has effect in accordance with Schedule 23 to this Act.

Short title and chapterExtent of repeal
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)Section 24(9).

(3) Filing dates for returns

These repeals have effect in accordance with section 92 of this Act.

Short title and chapterExtent of repeal
Taxes Management Act 1970 (c. 9)

In section 8—

  1. (a)

    in subsection (1)(a), the words “, on or before the day mentioned in subsection (1A) below”, and

  2. (b)

    subsection (1A).

In section 8A—

  1. (a)

    in subsection (1)(a) the words “, on or before the day mentioned in subsection (1A) below”, and

  2. (b)

    subsection (1A).

In section 33A(9), the definition of “filing date”.

In section 93A(8), the definition of “the filing date”.

Finance Act 1996 (c. 8)Section 125(3).

(4) Mandatory electronic filing of returns

Short title and chapterExtent of repeal
Value Added Tax Act 1994 (c. 23)In section 76(3), the word “and” at the end of paragraph (d).
Commissioners for Revenue and Customs Act 2005 (c. 11)

In Schedule 2, paragraph 12.

In Schedule 4, paragraph 95(2).

(5) Penalties for errors

These repeals have effect in accordance with section 97 of this Act.

Short title and chapterExtent of repeal
Taxes Management Act 1970 (c. 9)

Section 95.

Section 95A.

Section 97.

Section 98A(4).

Section 100A(1).

Section 103(2).

Finance Act 1989 (c. 26)Section 163(1)(a).
Finance Act 1994 (c. 9)In Schedule 19, paragraphs 27(1), 28 and 32.
Value Added Tax Act 1994 (c. 23)

Sections 60 and 61.

Sections 63 and 64.

Finance Act 1996 (c. 8)

Section 36.

Section 123(12) and (13).

Finance Act 1998 (c. 36)In Schedule 18, paragraphs 20 and 89.
Finance Act 2001 (c. 9)

Section 98(3).

In Schedule 29, paragraph 32.