{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-5",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-5.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/27/part/5",
  "kind": "part",
  "number": "5",
  "heading": "Investigation, administration etc",
  "text": "(1) Criminal investigations\nThese repeals have effect in accordance with section 84(5) of this Act.\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nSections 20C and 20CC.\nIn section 118(1), in the definition of “tax”, the word “, 20C”.\nCustoms and Excise Management Act 1979 (c. 2)\nIn section 118C—\n(a)in subsection (3), paragraph (c) and the word “or” before it,\n(b)in subsection (4)(b), the words “or in respect of a gaming duty offence”, and\n(c)in subsection (5), the words from “and “a gaming duty offence”” to the end.\nBetting and Gaming Duties Act 1981 (c. 63)\nIn Schedule 1, paragraph 16.\nIn Schedule 3, paragraph 17.\nIn Schedule 4, paragraph 17.\nFinance Act 1984 (c. 43)\nIn Schedule 3, paragraph 7(12).\nPolice and Criminal Evidence Act 1984 (c. 60)\nIn Schedule 6, paragraph 39(b) to (d).\nFinance Act 1989 (c. 26)\nSection 146 and 147.\nSection 148(4).\nFinance Act 1994 (c. 9)\nIn Schedule 7, paragraph 4(2) to (7).\nValue Added Tax Act 1994 (c. 23)\nSection 72(9).\nIn Schedule 11, paragraph 10(3) to (6).\nFinance Act 1995 (c. 4)\nIn Schedule 3, paragraph 11(10).\nCriminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40)\nIn Schedule 4, paragraph 91(a).\nFinance Act 1996 (c. 8)\nIn Schedule 5, paragraphs 5 and 6.\nFinance Act 1997 (c. 16)\nIn Schedule 2, paragraph 4(3) to (5).\nFinance Act 2000 (c. 17)\nSection 149(4).\nSection 150.\nIn Schedule 6, paragraphs 97 and 130.\nFinance Act 2001 (c. 9)\nIn Schedule 6, paragraph 6.\nIn Schedule 7, paragraph 7.\nCriminal Justice and Police Act 2001 (c. 16)\nSection 57(1)(c).\nSection 63(2)(e).\nSection 65(3).\nIn Schedule 1, paragraphs 13, 28, 29, 57, 58, 61 and 72.\nIn Schedule 2, paragraph 13(2)(d).\nTax Credits Act 2002 (c. 21)\nSection 36(2) and (3).\nProceeds of Crime Act 2002 (c. 29)\nSection 323(3)(e) and (f).\nFinance Act 2003 (c. 14)\nPart 7 of Schedule 13.\nCommissioners for Revenue and Customs Act 2005 (c. 11)\nSection 13(3)(b) and (c).\nSection 14(2)(b) and (c).\nIn Schedule 2, paragraphs 7 and 9.\n(2) Criminal investigations: Scotland\nThis repeal has effect in accordance with Schedule 23 to this Act.\nShort title and chapter\nExtent of repeal\nCriminal Law (Consolidation) (Scotland) Act 1995 (c. 39)\nSection 24(9).\n(3) Filing dates for returns\nThese repeals have effect in accordance with section 92 of this Act.\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nIn section 8—\n(a)in subsection (1)(a), the words “, on or before the day mentioned in subsection (1A) below”, and\n(b)subsection (1A).\nIn section 8A—\n(a)in subsection (1)(a) the words “, on or before the day mentioned in subsection (1A) below”, and\n(b)subsection (1A).\nIn section 33A(9), the definition of “filing date”.\nIn section 93A(8), the definition of “the filing date”.\nFinance Act 1996 (c. 8)\nSection 125(3).\n(4) Mandatory electronic filing of returns\nShort title and chapter\nExtent of repeal\nValue Added Tax Act 1994 (c. 23)\nIn section 76(3), the word “and” at the end of paragraph (d).\nCommissioners for Revenue and Customs Act 2005 (c. 11)\nIn Schedule 2, paragraph 12.\nIn Schedule 4, paragraph 95(2).\n(5) Penalties for errors\nThese repeals have effect in accordance with section 97 of this Act.\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nSection 95.\nSection 95A.\nSection 97.\nSection 98A(4).\nSection 100A(1).\nSection 103(2).\nFinance Act 1989 (c. 26)\nSection 163(1)(a).\nFinance Act 1994 (c. 9)\nIn Schedule 19, paragraphs 27(1), 28 and 32.\nValue Added Tax Act 1994 (c. 23)\nSections 60 and 61.\nSections 63 and 64.\nFinance Act 1996 (c. 8)\nSection 36.\nSection 123(12) and (13).\nFinance Act 1998 (c. 36)\nIn Schedule 18, paragraphs 20 and 89.\nFinance Act 2001 (c. 9)\nSection 98(3).\nIn Schedule 29, paragraph 32.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/5",
    "retrieved_at": "2026-10-29T09:12:51.142391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}