Article 4 Transitional provisions

Article 2 of this Order does not have effect in relation to Schedule 41 to the Finance Act 2008 in relation to—

(a)

any relevant obligation^f1 arising under—

(i)

section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax)^f2,

(ii)

paragraph 2 of Schedule 18 to the Finance Act 1998 (duty to give notice of chargeability)^f3, and

(iii)

paragraphs 5, 6, and 14(2) and (3) of Schedule 1 (registration in respect of taxable supplies), paragraph 3 of Schedule 3 (registration in respect of acquisitions from other member states), and paragraphs 4 and 7(2) and (3) of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed), to the Value Added Tax Act 1994^f4,

in relation to a tax period commencing on or before 5th April 2011;

(b)

all other relevant obligations arising on or before 5th April 2011;

(c)

any unauthorised issue of an invoice^f5 taking place on or before 5th April 2011;

(d)

any act which enables HMRC to assess an amount as duty under a relevant excise provision^f6 and which is done on or before 5th April 2011; and

(e)

any act giving rise to a penalty under paragraph 4 of Schedule 41 to the Finance Act 2008 (handling goods subject to excise duty) which is done on or before 5th April 2011.

Annotations

Footnotes

f1: See paragraph 1 of Schedule 41 to the Finance Act 2008 for the meaning of the expression “relevant obligation”.
f2: 1970 c. 9. Section 7 was substituted by section 196 of, and paragraph 1 of Schedule 19 to, the Finance Act 1994 (c. 9). It was amended by sections 103(1), (2) and (7), and 115(1) of the Finance Act 1995 (c. 4); section 34 of, and paragraph 1 of Schedule 4 to, the Finance (No. 2) Act 1997 (c. 58); section 86 of, paragraph 5 of Schedule 14 to, the Finance Act 1998 (c. 36); section 722 of, and paragraphs 123 and 124 of Schedule 6 to, the Income Tax (Employment and Pensions) Act 2003 (c. 1); section 882(1) of, and paragraphs 357 and 358 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005 (c. 5); and sections 5(7) and 123(1) of, and paragraphs 37 and 38 to Schedule 1, and paragraph 25(a) of Schedule 41, to, the Finance Act 2008.
f3: 1998 c. 36.
f4: 1994 c. 23. Schedule 3A was inserted by section 136(8) of, and Schedule 36 to, the Finance Act 2000 (c. 17).
f5: See paragraph 2(2) of Schedule 41 to the Finance Act 2008 for the meaning of the expression “unauthorised issue of an invoice”.
f6: See paragraph 3(1) of Schedule 41 to the Finance Act 2008 for the meaning of the expression “relevant excise provision”.