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The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009

S.I. 2009/3054 · Made 19 November 2009

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Revenue And Customs

Made 19th November 2009

Laid before the House of Commons 20th November 2009

Coming into force 1st April 2010

The Treasury make the following Order in exercise of the powers conferred by section 96(3) to (6) of the Finance Act 2009f1:

Annotations to the whole text

Footnotes

f1

2009 c. 10.

Contents

  1. 1Citation and commencement
  2. 2Appointed day
  3. 3Consequential amendments
  4. 4Savings
  5. 5Savings
  6. 6Savings
  7. 7Savings
  8. 8Savings
  9. Signature
  10. Schedule
  11. 1Taxes Management Act 1970
  12. 2Inheritance Tax Act 1984
  13. 3Social Security Administration Act 1992
  14. 4Social Security Administration (Northern Ireland) Act 1992
  15. 5Finance Act 1993
  16. 6Finance Act 1994
  17. 7Finance Act 1996
  18. 8Finance Act 2000
  19. 9Finance Act 2001
  20. 10Income Tax (Earnings and Pensions) Act 2003
  21. 11Finance Act 2003
  22. 12Child Trust Funds Act 2004
  23. 13Finance Act 2004
  24. 14Income Tax (Trading and Other Income) Act 2005
  25. 15Finance Act 2008
  26. 16Consequential repeals
  27. Explanatory note

1Citation and commencement

This Order may be cited as the Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 and comes into force on 1st April 2010.

2Appointed day

The day appointed as the day on which the amendments made by section 96 of and Schedule 48 to the Finance Act 2009 (extension of information and inspection powers to further taxes) come into force is 1st April 2010.

3Consequential amendments

The Schedule to this Order contains amendments of enactments in consequence of section 96(1) of and Schedule 48 to the Finance Act 2009.

4Savings

In the Inheritance Tax Act 1984f1, in relation to a notice given under section 219 or 219A of that Act (powers to require information and call for documents etc) before 1st April 2010—

(a)

section 219B (appeal against requirement to produce documents etc) continues to have effect on and after that day despite its repeal by the Schedule to this Order, and

(b)

section 245A (failure to provide information etc) applies on and after that day disregarding the amendments made by that Schedule.

5Savings

In section 187 of the Finance Act 1993f1 (petroleum revenue tax: provision of information etc), in relation to a notice given under that section before 1st April 2010, the following provisions continue to have effect on and after that day despite their repeal by the Schedule to this Order—

(a)

subsection (6) (right to object to notice), and

(b)

subsection (8) (penalty for failure to comply with notice).

6Savings

Despite their repeal by the Schedule to this Order, the following provisions continue to have effect on and after 1st April 2010 where Her Majesty’s Revenue and Customs requested information or documents before that day—

(a)

paragraph 17(1)(b) of Schedule 7 to the Finance Act 1994f1 (insurance premium tax: penalty for failure to furnish information or produce documents),

(b)

paragraph 22(1)(a) of Schedule 5 to the Finance Act 1996f2 (landfill tax: penalty for failure to furnish information or produce documents),

(c)

paragraphs 124(3) to (6) and 127(4) to (7) of Schedule 6 to the Finance Act 2000f3 (climate change levy: penalties for failure to provide information or produce documents), and

(d)

paragraphs 1(3) to (6) and 4(4) to (7) of Schedule 7 to the Finance Act 2001f4 (aggregates levy: penalty for failure to provide information or produce documents).

7Savings

(1)

The following savings are made in Part 4 of the Finance Act 2003f1 (stamp duty land tax).

(2)

In relation to a notice given under paragraph 14 of Schedule 10 to that Act before 1st April 2010, the following paragraphs of that Schedule continue to have effect on and after that day despite their repeal by the Schedule to this Order—

(a)

paragraph 15f2 (appeal against notice requiring documents etc), and

(b)

paragraph 16 (penalty for failure to produce documents etc).

(3)

In relation to a notice given under paragraph 8 of Schedule 11A to that Act before 1st April 2010, the following paragraphs of that Schedule continue to have effect on and after that day despite their repeal by the Schedule to this Order—

(a)

paragraph 9f3 (appeal against notice requiring documents etc), and

(b)

paragraph 10 (penalty for failure to produce documents).

(4)

In relation to a notice given under Part 1 or 2 of Schedule 13 to that Act before 1st April 2010, subsections (3) and (6) of section 93 (penalty for failure to deliver a document or provide information) apply on and after that day disregarding the amendments made by the Schedule to this Order.

(5)

In relation to an inspection made before 1st April 2010, section 94(2) (power to inspect premises: penalty for obstruction) continues to have effect on and after that day despite its repeal by the Schedule to this Order.

8Savings

In Part 4 of the Finance Act 2004f1 (pension schemes), in relation to a notice given under section 252 of that Act before 1st April 2010, the following provisions continue to have effect on and after that day despite their repeal by the Schedule to this Order—

(a)

section 253f2 (appeal against notice requiring documents or particulars), and

(b)

section 259 (penalty for failure to produce documents).

Signature

Bob Blizzard

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

19th November 2009

1Taxes Management Act 1970

Omit sections 110 and 111 of the Taxes Management Act 1970f1 (valuation: powers to enter and inspect).

2Inheritance Tax Act 1984

(1)

The Inheritance Tax Act 1984f1 is amended as follows.

(2)

Omit sections 219, 219A and 219B (powers to require information and documents).

(3)

Omit section 220 (power to inspect property).

(4)

In section 245A (failure to provide information etc)—

(a)

omit subsections (2) and (3),

(b)

in subsection (4)—

(i)

for “, (1A)(b), (2)(b) or (3)(b)” substitute “or (1A)(b)”,

(ii)

at the end of paragraph (a) insert “or”, and

(iii)

omit paragraphs (b) and (c), and

(c)

in subsection (5)—

(i)

for “, to comply with the requirements of section 218A or to comply with a notice” substitute “or to comply with the requirements of section 218A”, and

(ii)

for “, to comply with the requirements of section 218A or to comply with the notice” substitute “or to comply with those requirements”.

3Social Security Administration Act 1992

In section 110ZA of the Social Security Administration Act 1992f1 (Class 1, 1A, 1B or 2 contributions: power to call for documents etc), in subsection (2)(d),—

(a)

after “21” insert “, 21A”, and

(b)

after “37(2)” insert “and (2A)”.

4Social Security Administration (Northern Ireland) Act 1992

In section 104ZA of the Social Security Administration (Northern Ireland) Act 1992f1 (Class 1, 1A, 1B or 2 contributions: power to call for documents etc), in subsection (2)(d)—

(a)

after “21” insert “, 21A”, and

(b)

after “37(2)” insert “and (2A)”.

5Finance Act 1993

In the Finance Act 1993f1, omit—

(a)

section 187(2) to (8) (petroleum revenue tax: return and information), and

(b)

Schedule 21 (supplementary provisions about information).

6Finance Act 1994

In Schedule 7 to the Finance 1994f1 (insurance premium tax), omit—

(a)

paragraphs 2, 3 and 4(1), and

(b)

paragraph 17(1)(b) (but not the “or” after it).

7Finance Act 1996

In Schedule 5 to the Finance Act 1996f1 (landfill tax), omit—

(a)

paragraphs 1, 3 and 4, and

(b)

paragraph 22(1)(a) (and the “or” after it).

8Finance Act 2000

In Schedule 6 to the Finance Act 2000f1 (climate change levy), omit paragraphs 124, 127, 128 and 129.

9Finance Act 2001

In Schedule 7 to the Finance Act 2001f1 (aggregates levy: information and evidence), omit paragraphs 1, 4, 5 and 6.

10Income Tax (Earnings and Pensions) Act 2003

In section 715 of the Income Tax (Earnings and Pensions) Act 2003f1 (regulations relating to payroll giving), omit subsection (3)(a)(i).

11Finance Act 2003

(1)

Part 4 of the Finance Act 2003f1 (stamp duty land tax) is amended as follows.

(2)

In section 93 (information powers)—

(a)

in subsection (2)—

(i)

omit the entries relating to all Parts of Schedule 13 apart from Parts 3, 4, 6 and 8, and

(ii)

in the entry relating to Part 4 for “Parts 1 to 3” substitute “Part 3”,

(b)

in subsection (3), omit “1, 2 or”, and

(c)

in subsection (6), omit “1, 2 or”.

(3)

Omit section 94 (power to inspect premises).

(4)

In Schedule 10 (returns, enquiries etc), omit paragraphs 14 to 16.

(5)

In Schedule 11Af2 (claims not included in returns), omit paragraphs 8 to 10.

(6)

In Schedule 13 (information powers)—

(a)

omit paragraphs 1 to 13, 24 and 26 to 31,

(b)

in paragraph 19, for “Parts 1 to” substitute “Part”,

(c)

in paragraph 20(1), for “Parts 1 to 3 of this Schedule do” substitute “Part 3 of this Schedule does”,

(d)

in paragraph 21, omit sub-paragraphs (1) and (2),

(e)

in paragraph 22(1), omit “2 or”,

(f)

in paragraph 22(2), for “those Parts” substitute “that Part”,

(g)

in paragraph 23(1)—

(i)

omit “1 or”, and

(ii)

omit “, and as an alternative to delivering documents to comply with a notice under Part 2 of this Schedule,”,

(h)

in paragraph 25(1), omit “2 or”,

(i)

in paragraph 53(2)(a), for “1, 2, 3, or 5” substitute “3”,

(j)

in paragraph 53(2)(b), omit “1(3), 6(3), 11(3) or”, and

(k)

in paragraph 53(3), omit paragraph (b) (but not the “or” after it).

12Child Trust Funds Act 2004

(1)

Section 15 of the Child Trust Funds Act 2004f1 (information from account providers etc) is amended as follows.

(2)

In subsection (1)—

(a)

omit “, or authorise officers of the Inland Revenue to require,”,

(b)

for “relevant person” substitute “person who is or has been the account provider in relation to a child trust fund”, and

(c)

for “a child trust fund” substitute “the child trust fund”.

(3)

Omit subsection (2).

13Finance Act 2004

In Part 4 of the Finance Act 2004f1 (pension schemes etc), omit sections 252, 253 and 259 (notices requiring documents or particulars).

14Income Tax (Trading and Other Income) Act 2005

Omit section 700 of the Income Tax (Trading and Other Income) Act 2005f1 (power to obtain information from managers of individual investment plans).

15Finance Act 2008

In Part 2 of Schedule 36 to the Finance Act 2008f1, in the heading, for “BUSINESSES ETC” substitute “PREMISES AND OTHER PROPERTY”.

16Consequential repeals

In consequence of the amendments made by this Schedule, omit—

(a)

section 124 of the Finance Act 1990f1;

(b)

paragraph 7 of Schedule 5 to the Finance Act 1995f2;

(c)

paragraph 18 of Schedule 1 to the Civil Evidence Act 1995f3;

(d)

section 106 of the Finance Act 1999f4;

(e)

paragraph 132(3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005f5;

(f)

paragraph 108 of Schedule 21 to the Legal Services Act 2007f6.

Explanatory note

(This note is not part of the Order)

This Order is made in exercise of the powers conferred by section 96(3) to (6) of the Finance Act 2009. Article 2 of this Order appoints 1st April 2010 as the day on which section 96 of and Schedule 48 to the Finance Act 2009 come into force. That Schedule contains provisions applying the information and inspection powers in Schedule 36 to the Finance Act 2008 to 8 taxes administered by Her Majesty’s Revenue and Customs. Those taxes are insurance premium tax, inheritance tax, stamp duty land tax, stamp duty reserve tax, petroleum revenue tax, aggregates levy, climate change levy and landfill tax.

Article 3 introduces the Schedule to the Order which repeals or amends the main information and inspection powers that currently apply to those taxes.

Articles 4 to 8 contain savings for the purposes of requests for information made, and inspections carried out, before 1st April 2010. The effect of the savings is to keep in force the provisions about appeals and penalties that are repealed or amended by the Schedule to this Order.

A full Impact Assessment has not been prepared in respect of this instrument as no impact on the private or voluntary sectors is foreseen.