Finance Act 2021

• (b) for “section 212A(1)(c)” substitute “ section 212A(1)(d) or as result of the counteraction mentioned in 212B(1)(b) (as the case may be) ”, and

• (c) in sub-paragraph (5), for “the”, in the second place it occurs, substitute “ a ”.

• (5) In paragraph 3(1) omit “mentioned in section 212A(1)(b) (“the tax advantage”)”.

• (6) In paragraph 4(1), after “212A” insert “ or 212B (as the case may be) ”.

• (7) In paragraph 5—

• (a) in sub-paragraph (1), after “212A” insert “ or 212B (as the case may be) ”, and

• (b) in sub-paragraph (2), for paragraph (a) substitute—

(a) notify— (i) where the penalty is under section 212A, the person who is liable for it; (ii) where the penalty is under section 212B, the person who is liable for it and the responsible partner.

, and

• (c) in sub-paragraph (5), after “section 212A(1)(d)” insert “ or section 212B(1)(b) (as the case may be) ”.

• (8) In paragraph 8—

• (a) in sub-paragraph (1)(b), after “212A” insert “ or 212B (as the case may be) ”, and

• (b) in sub-paragraph (4), after “212A” insert “ or 212B ”.

• (9) In paragraph 9—

• (a) in sub-paragraph (1)(a), after “212A” insert “ or 212B ”, and

• (b) after sub-paragraph (1) insert—

(1A) Where the penalty is under section 212B, an appeal against it must be brought by the responsible partner.

• (10) In paragraph 10(1), after section 212A insert “ or 212B ”.

SCHEDULE 33

Meaning of “authorisation”, “authorised activity” and “licensing authority” etc

1

• (1) In this Schedule—

• (a) “authorisation” means an authorisation mentioned in the first column of the table in sub-paragraph (2);

• (b) “authorised activity” means the activity authorised by an authorisation (described, for ease of reference, in the second column of the table);

• (c) “licensing authority” means the person who grants an authorisation (described, for ease of reference, in the third column of the table);

• (d) references to the “category” of an authorisation or authorised activity are to the category assigned to it in the fourth column of the table.

• (2) Here is the table—

Authorisation	Authorised activity	Licensing authority	Category
A licence under section 46 of TPCA 1847	Driving a hackney carriage (England and Wales)	The Commissioners (within the meaning of TPCA 1847)	1
A licence under section 8 of MPCA 1869	Driving a hackney carriage (London)	Transport for London	1
A licence under section 9 of PCCA 1975	Driving a private hire vehicle (Plymouth)	Plymouth City Council	1
A licence under section 51 of LG(MP)A 1976	Driving a private hire vehicle (England and Wales)	A district council (within the meaning of Part 2 of LG(MP)A 1976)	1
A taxi driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982	Driving a taxi (Scotland)	A licensing authority (within the meaning of CG(S)A 1982)	1
A private hire car driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982	Driving a private hire car (Scotland)	A licensing authority (within the meaning of CG(S)A 1982)	1
A licence under section 13 of PHV(L)A 1998	Driving a private hire vehicle (London)	The licensing authority (within the meaning of PHV(L)A 1998)	1
A licence under section 23 of TA(NI) 2008	Driving a taxi (Northern Ireland)	The Department for Infrastructure in Northern Ireland	1
A licence under section 13 of PCCA 1975	Operating a private hire vehicle (Plymouth)	Plymouth City Council	2
A licence under section 55 of LG(MP)A 1976	Operating a private hire vehicle (England and Wales)	A district council (within the meaning of Part 2 of LG(MP)A 1976)	2
A licence (including a temporary licence) under Part 1 of CG(S)A 1982 for the activity specified in article 2(2) of LBOO 2009	Use of premises as booking office for taxis or private hire cars (Scotland)	A licensing authority (within the meaning of CG(S)A 1982)	2
A licence under section 3 of PHV(L)A 1998	Operating a private hire vehicle (London)	The licensing authority (within the meaning of PHV(L)A 1998)	2
A metal dealer’s licence (including a temporary licence) under section 28 of CG(S)A 1982	Carrying on business as a metal dealer (Scotland)	A licensing authority (within the meaning of CG(S)A 1982)	3
A site licence under SMDA 2013 (see section 2 of that Act)	Carrying on business as a scrap metal dealer at a site (England and Wales)	A local authority (within the meaning of SMDA 2013)	3
An itinerant metal dealer’s licence (including a temporary licence) under section 32 of CG(S)A 1982	Carrying on business as an itinerant metal dealer (Scotland)	A licensing authority (within the meaning of CG(S)A 1982)	4
A collector's licence under SMDA 2013 (see section 2 of that Act)	Carrying on business as a scrap metal dealer as a mobile collector (England and Wales)	A local authority (within the meaning of SMDA 2013)	4

• (3) In the table—

• “CG(S)A 1982” means the Civic Government (Scotland) Act 1982;

• “LBOO 2009” means the Civic Government (Scotland) Act 1982 (Licensing of Booking Offices) Order 2009 (S.S.I. 2009/145);

• “LG(MP)A 1976” means the Local Government (Miscellaneous Provisions) Act 1976;

• “MPCA 1869” means the Metropolitan Public Carriage Act 1869;

• “PCCA 1975” means the Plymouth City Council Act 1975;

• “PHV(L)A 1998” means the Private Hire Vehicles (London) Act 1998;

• “SMDA 2013” means the Scrap Metal Dealers Act 2013;

• “TA(NI) 2008” means the Taxis Act (Northern Ireland) 2008 (c. 4 (N.I.));

• “TPCA 1847” means the Town Police Clauses Act 1847.

First-time application: licensing authority required to give information about tax compliance

2

• (1) Sub-paragraph (2) applies where—

• (a) an individual or company applies to a licensing authority for an authorisation, and

• (b) the application is a first-time application.

• (2) The licensing authority may not consider the application until it has—

• (a) drawn the applicant's attention to such guidance relating to tax compliance as is for the time being specified for the purposes of this paragraph by the HMRC Commissioners,

• (b) obtained confirmation from the applicant that the applicant is aware of the contents of that guidance, and

• (c) drawn the applicant's attention to the powers of officers of HMRC to obtain information from the licensing authority about the applicant arising under—

• (i) Schedule 36 to FA 2008 (information and inspection powers), and

• (ii) Schedule 23 to FA 2011 (data-gathering powers).

• (3) For the purposes of this Schedule an application for an authorisation is a “first-time” application if the applicant—

• (a) has not previously been granted a relevant authorisation, or

• (b) has previously been granted a relevant authorisation, but no relevant authorisation has been in effect in relation to the person for a period of one year ending with the date on which the application is made.

• (4) For the purposes of sub-paragraph (3) an authorisation is “relevant” if—

• (a) it is the authorisation to which the application in question relates, or

• (b) it is in the same category as that authorisation.

Renewed application: licensing authority required to obtain confirmation of tax check

3

• (1) Sub-paragraph (2) applies where—

• (a) an individual or company applies to a licensing authority for an authorisation, and

• (b) the application is not a first-time application.

• (2) The licensing authority may not consider the application unless it has—

• (a) requested confirmation from HMRC that the applicant has, within the required period, completed a tax check in relation to the authorised activity in question, and

• (b) obtained that confirmation from HMRC.

• (3) Sub-paragraph (2) is subject to paragraph 6 (no requirement to confirm completion of tax check where HMRC in default).

• (4) For the purposes of this Schedule “the required period”, in relation to an application, means the period of 120 days ending with the day on which the request under sub-paragraph (2)(a) is made in relation to the application.

HMRC required to make arrangements in connection with tax checks

4

• (1) HMRC must make arrangements (whether by means of a website or otherwise) for—

• (a) enabling tax checks to be undertaken by persons who have applied, or who propose to apply, for an authorisation, and

• (b) enabling licensing authorities to make, and HMRC to respond to, requests under paragraph 3(2)(a) (requests for confirmation of completed tax check).

• (2) HMRC must make arrangements (whether by means of a website or otherwise) for enabling licensing authorities to confirm the availability during any period of arrangements made pursuant to sub-paragraph (1)(a).

Tax checks

5

• (1) For the purposes of this Schedule a person undertakes a “tax check” in relation to an authorised activity by doing the following in accordance with arrangements made pursuant to paragraph 4(1)(a)—

• (a) giving HMRC such information as HMRC may reasonably request in order to be satisfied that the person has complied with any obligation of the person to give a notice of liability in respect of the relevant period,

• (b) if the person has delivered a tax return to HMRC in respect of the relevant period, confirming to HMRC whether or not the return included information relating to relevant authorised activity income, and

• (c) giving HMRC such information as HMRC may reasonably request in order to assess the effectiveness of this Schedule in improving the tax compliance of persons carrying on authorised activities.

• (2) The information that HMRC may request a person to give under sub-paragraph (1)(a) and (c) includes, in particular—

• (a) the person's name and other information enabling the person to be identified (such as an individual's or company's Unique Taxpayer Reference, an individual's date of birth or national insurance number, or a company's registered number);

• (b) the authorised activity in respect of which the person has applied, or proposes to apply, for authorisation (“the authorised activity”);

• (c) information about the person's existing or previous authorisations in respect of the authorised activity or authorised activities in the same category as that activity (such as length or date of expiry).

• (3) A tax check undertaken by a person in relation to an authorised activity—

• (a) is “initiated” on the earlier of—

• (i) the first day on which HMRC receive any information in response to a request under sub-paragraph (1)(a) and (c), and

• (ii) in a case in which the person is required to give the confirmation mentioned in sub-paragraph (1)(b), the day on which HMRC receive that confirmation;

• (b) is “completed” on the day on which HMRC indicates to the person that they are satisfied that they have received—

• (i) all of the information requested under sub-paragraph (1)(a) and (c), and

• (ii) in a case in which the person is required to give the confirmation mentioned in sub-paragraph (1)(b), that confirmation.

• (4) In this paragraph—

• “notice of liability” means—a notice under section 7 of TMA 1970 (notice of liability to income tax), ora notice under paragraph 2 of Schedule 18 to FA 1998 (duty to give notice of chargeability to corporation tax);

• “relevant authorised activity income” means income that arose from the authorised activity or an authorised activity in the same category as that activity;

• “the relevant period” means—in relation to a notice of liability or tax return under TMA 1970, the most recent tax year to have ended 6 months or more before the day on which the tax check is initiated;in relation to a notice of liability or tax return under Schedule 18 to FA 1998, the most recent accounting period of the company to have ended 12 months or more before the day on which the tax check is initiated;

• “tax return” means—a return required to be made under section 8 of TMA 1970 (personal return), ora return required to be made under paragraph 3 of Schedule 18 to FA 1998 (company tax return).

Requirement to confirm completion of tax check ceases to apply if HMRC in default

6

• (1) Paragraph 3(2) (requirement of licensing authority to request and receive confirmation that applicant has completed tax check before considering application) ceases to apply in relation to an application if either of the following conditions is met.

• (2) The first condition is that—

• (a) at any time after the application is made, the licensing authority requests the applicant to give it further information for the purpose of enabling it to make a request, or make a further request, under paragraph 3(2)(a) (request for confirmation of completed tax check) in relation to the application,

• (b) the applicant notifies the licensing authority that arrangements made pursuant to paragraph 4(1)(a) (HMRC arrangements for enabling tax checks to be undertaken) were unavailable throughout—

• (i) the period of 5 days beginning with the day on which the request under paragraph (a) was made, or

• (ii) such later period of 5 days as the applicant specifies, and

• (c) the licensing authority verifies, in accordance with arrangements made pursuant to paragraph 4(2), the information notified to the licensing authority under paragraph (b).

• (3) The second condition is that—

• (a) arrangements made pursuant to paragraph 4(1)(b) (HMRC arrangements for confirming tax check status) are unavailable throughout—

• (i) the period of 5 days beginning with the day on which the licensing authority first attempts to make use of them for the purposes of the application, or

• (ii) any later period of 5 days, and

• (b) as a result, the licensing authority is prevented from making a request under paragraph 3(2)(a) (request for confirmation of completed tax check) in relation to the application that it would otherwise have made in that period.

Disclosure of information

7

• (1) HMRC (or anyone acting on their behalf) may, for the purpose mentioned in sub-paragraph (2), disclose to a licensing authority (or anyone acting on their behalf) any confirmation or other information given to HMRC in the course of a tax check.

• (2) The purpose is to enable or assist the licensing authority or HMRC to comply with this Schedule.

• (3) A person who receives information as a result of this paragraph—

• (a) may use it only for the purpose of complying with this Schedule, and

• (b) may not further disclose it without the consent of the HMRC Commissioners (which may be general or specific).

• (4) If—

• (a) a person discloses information in contravention of sub-paragraph (3)(b), and

• (b) the information relates to a person whose identity is specified in, or can be deduced from, the disclosure,

section 19 of CRCA 2005 (offence of wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

• (5) Nothing in this paragraph authorises a disclosure of information if the disclosure would contravene the data protection legislation or is prohibited by the investigatory powers legislation (but in determining whether a disclosure would do either of those things, the power conferred by sub-paragraph (1) is to be taken into account).

• (6) In sub-paragraph (5)—

• “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

• “the investigatory powers legislation” means Parts 1 to 7 and Chapter 1 of Part 9 of the Investigatory Powers Act 2016.

• (7) Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of CRCA 2005 or under any other enactment or rule of law.

Regulations

8

• (1) The HMRC Commissioners may by regulations make provision about—

• (a) the form or manner in which any information may or must be requested, or given, for the purposes of this Schedule;

• (b) when any information is to be regarded for the purposes of this Schedule as having been requested, given or obtained;

• (c) the retention or copying of any information obtained by a licensing authority (or anyone acting on its behalf) under this Schedule.

• (2) References in sub-paragraph (1) to information include—

• (a) the confirmation mentioned in paragraph 2(2)(b), 3(2) or 5(1)(b), and

• (b) the indication mentioned in paragraph 5(3).

• (3) Regulations under sub-paragraph (1) may—

• (a) make provision which applies generally or only for specified cases or purposes;

• (b) make different provision for different cases or purposes;

• (c) include incidental, consequential, transitional or transitory provision;

• (d) confer a discretion on HMRC.

• (4) The HMRC Commissioners may by regulations amend any of the following provisions by substituting a different number of days for that for the time being specified in it—

• (a) paragraph 3(4) (length of period after which tax check expires);

• (b) sub-paragraphs (i) and (ii) of paragraph 6(2)(b) (length of period throughout which HMRC systems must be unavailable to applicant for waiver of requirement for tax check);

• (c) sub-paragraphs (i) and (ii) of paragraph 6(3)(a) (length of period throughout which HMRC systems must be unavailable to licensing authority for waiver of requirement for tax check).

• (5) Regulations under this paragraph are to be made by statutory instrument.

• (6) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.

Interpretation

9

In this Schedule—

• “authorisation” has the meaning given by paragraph 1;

• “authorised activity” has the meaning given by paragraph 1;

• “category”, in relation to an authorisation or authorised activity, has the meaning given by paragraph 1;

• “company” has the same meaning as in the Corporation Tax Acts (see section 1121 of CTA 2010);

• “completed”, in relation to a tax check, has the meaning given by paragraph 5(3);

• “first-time”, in relation to an application for an authorisation, has the meaning given by paragraph 2(3);

• “HMRC” means Her Majesty's Revenue and Customs;

• “HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “initiated”, in relation to a tax check, has the meaning given by paragraph 5(3);

• “licensing authority” has the meaning given by paragraph 1;

• “the required period”, in relation to an application for an authorisation, has the meaning given by paragraph 3(4);

• “tax check” has the meaning given by paragraph 5(1);

• “tax compliance” means compliance with obligations under the Tax Acts.

Partnerships

10

• (1) A reference in this Schedule to an individual or company applying for an authorisation includes a reference to that individual or company applying, in their capacity as a partner in a partnership, for an authorisation of the partnership.

• (2) In relation to an application for an authorisation of the kind mentioned in sub-paragraph (1)—

• (a) the reference to the applicant in paragraph 2(3) (meaning of “first- time” application) is to the partnership;

• (b) any other reference in this Schedule to the applicant is to the individual or company who makes the application.

• (3) In this paragraph—

• (a) “partnership” includes a limited liability partnership that is carrying on a business with a view to profit, and

• (b) “partner” includes a member of such a body.

Consequential amendments

11

• (1) In the Transport Act 1985, section 17 (London taxi driver licensing: appeals) is amended in accordance with sub-paragraphs (2) and (3).

• (2) In subsection (7) after “shall” insert “ (subject to subsections (12) to (14)) ”.

• (3) After subsection (11) insert—

(12) Subsection (13) applies where— (a) the application mentioned in subsection (7) is an application for a licence under section 8 of the Metropolitan Public Carriage Act 1869 (taxi driver licences), (b) at any time after the application is made, the licensing authority requests the applicant to give it further information for the purpose of enabling it to make a request, or make a further request, under paragraph 3(2)(a) of Schedule 33 to the Finance Act 2021 (request for confirmation of completed tax check) in relation to the application, and (c) at the end of the relevant period, the licensing authority continues to be prevented from considering the application by virtue of paragraph 3(2) of that Schedule to that Act. (13) The existing licence mentioned in subsection (7) expires at the end of the relevant period. (14) In subsections (12) and (13) “the relevant period” means— (a) the period of 28 days beginning with the day on which the request under subsection (12)(b) is made, or (b) if the final day of that period is earlier than the day on which (disregarding subsections (7) and (13)) the existing licence mentioned in subsection (7) expires, the period ending with that later day.

• (4) In the Scrap Metal Dealers Act 2013, in Schedule 1 (further provision about licences), paragraph 1 (term of licence) is amended in accordance with sub-paragraphs (5) and (6).

• (5) In sub-paragraph (2), after paragraph (a) insert—

(aa) if— (i) at any time after the application is made, the local authority requests the applicant to give it further information for the purpose of enabling it to make a request, or make a further request, under paragraph 3(2)(a) of Schedule 33 to the Finance Act 2021 (request for confirmation of completed tax check) in relation to the application, and (ii) at the end of the relevant period, the local authority continues to be prevented from considering the application by virtue of paragraph 3(2) of that Schedule to that Act, the licence expires at the end of that period;

.

• (6) After sub-paragraph (2) insert—

(2A) In sub-paragraph (2)(aa) “the relevant period” means— (a) the period of 28 days beginning with the day on which the request under sub-paragraph (2)(aa)(i) is made, or (b) if the final day of that period is earlier than the day on which (disregarding sub-paragraph (2)) the licence expires, the period ending with that later day.

SCHEDULE 34

1

Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

Disclosure of third party or financial institution notice

2

After paragraph 51 insert—

(51A) (1) This paragraph applies if— (a) a person (“P”) is given a third party notice or financial institution notice (“the notice”), and (b) the tribunal has disapplied the requirement in paragraph 4(1) or 4A(7)(a) (as the case may be) to give a copy of the notice to the taxpayer to whom it relates. (2) The notice may include a requirement that P must not disclose the notice, or anything relating to it, to— (a) the taxpayer to whom the notice relates, or (b) any other person, except for a purpose relating to compliance with the notice. (3) A requirement imposed under sub-paragraph (2) has effect for a period of 12 months beginning with the day on which P is given the notice unless, before the end of that period— (a) the requirement is withdrawn in accordance with sub-paragraph (4), or (b) the period is extended in accordance with sub-paragraph (5). (4) An officer of Revenue and Customs may, by notice in writing to P, withdraw a requirement imposed under sub-paragraph (2). (5) An officer of Revenue and Customs may— (a) by notice in writing to P, extend the period for which a requirement imposed under sub-paragraph (2) has effect for a further period of 12 months (beginning with the day after the last day of the previous period), and (b) do so on one or more occasions. (6) An officer of Revenue and Customs may act under sub-paragraph (4) or (5) only if— (a) the officer is an authorised officer of Revenue and Customs, or (b) an authorised officer of Revenue and Customs has agreed to the withdrawal of the requirement or the extension of the period (as the case may be). (7) An authorised officer of Revenue and Customs may only extend, or agree to the extension of, a period under sub-paragraph (5) if that officer has reasonable grounds for believing that not doing so might prejudice the assessment or collection of tax. (51B) (1) A person who breaches a requirement imposed under paragraph 51A (not to disclose a notice or anything relating to it) is liable to a penalty of £1,000. (2) If a person becomes liable for a penalty under sub-paragraph (1)— (a) HMRC may assess the penalty, and (b) if they do so, they must notify the person. (3) The assessment must be made within the period of 12 months beginning with the date on which the breach of the requirement first came to the attention of an officer of Revenue and Customs. (4) Paragraph 41 applies in relation to the sum specified in sub-paragraph (1) above as it applies in relation to the sums mentioned in paragraph 41(1) but as if— (a) the reference in paragraph 41(2)(a) to this Act were to FA 2021, and (b) paragraph 41(3) prevented the regulations from applying to any breach committed before the date on which the regulations come into force. (51C) (1) A person may appeal a decision of an officer of Revenue and Customs that a penalty is payable by the person under paragraph 51B. (2) Paragraph 48 (procedure on appeal against penalty) applies in relation to an appeal under this paragraph as it applies in relation to an appeal under paragraph 47(1)(a) but as if the reference to the notification under paragraph 46 were to the notification under paragraph 51B(2)(b). (3) Paragraph 49 (enforcement of penalty) applies in relation to a penalty under paragraph 51B as it applies in relation to a penalty under paragraph 39 but as if the reference to the notification under paragraph 46 were to the notification under paragraph 51B(2)(b).

Increased daily default penalty

3

The existing text of paragraph 47 (right to appeal against penalty) is renumbered as sub-paragraph (1) and after that sub-paragraph as renumbered insert—

(2) But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable as a result of paragraph 49A.

4

In paragraph 48 (procedure on appeal against penalty)—

• (a) in sub-paragraph (3), for “paragraph 47(a)” substitute “ paragraph 47(1)(a) ”, and

• (b) in sub-paragraph (4), for “paragraph 47(b)” substitute “ paragraph 47(1)(b) ”.

5

• (1) Paragraph 49A (increased daily penalty) is amended as follows.

• (2) In sub-paragraph (1)(c), for “imposed” substitute “ assessable ”.

• (3) In sub-paragraph (2), for “imposed” substitute “ assessable ”.

• (4) For sub-paragraphs (3) and (4) substitute—

(3) If the tribunal decides that an increased daily penalty should be assessable— (a) the tribunal must determine the day from which the increased daily penalty is to apply and the maximum amount of that penalty (“the new maximum amount”), and (b) from that day, paragraph 40(2) has effect in the person's case as if the new maximum amount were substituted for the amount for the time being specified there. (4) The new maximum amount may not be more than £1,000.

• (5) In sub-paragraph (5), in the opening words, for “the amount” substitute “ the new maximum amount ”.

• (6) In sub-paragraph (6), at the end insert “ but as if the reference in paragraph 41(2)(a) to this Act were to FA 2021 ”.

6

• (1) Paragraph 49B is amended as follows.

• (2) In sub-paragraph (1), for “a person becomes liable to a penalty” substitute “ the tribunal makes a determination ”.

• (3) In sub-paragraph (2), for the words from “the day” to the end substitute “ the new maximum amount and the day from which it applies ”.

• (4) Omit sub-paragraph (3).

7

Omit paragraph 49C.

Power to give taxpayer notice following land transaction return

8

• (1) Paragraph 21A (taxpayer notices following land transaction return) is amended as follows.

• (2) In sub-paragraph (2), for “A to C” substitute “ A to D ”.

• (3) After sub-paragraph (6) insert—

(7) Condition D is that relief from stamp duty land tax has been given in respect of the transaction and the notice is given for the purpose of checking whether— (a) the relief is withdrawn to any extent under a provision mentioned in section 81 or 81ZA of FA 2003, or (b) paragraph 6 of Schedule 6B to FA 2003 (transfers involving multiple dwellings) applies. (8) Where condition D is met (and not any of conditions A to C), a taxpayer notice may not be given by virtue of this paragraph after the end of the period of 4 years beginning with the effective date of the transaction (but see sub-paragraph (9) in relation to PAIF seeding relief and COACS seeding relief). (9) Where condition D is met because the notice is given for the purpose of checking whether the relief is withdrawn to any extent under a paragraph of Schedule 7A to FA 2003 (PAIF seeding relief and COACS seeding relief), the reference in sub-paragraph (8) to the effective date of the transaction is to be read as a reference to the first day of the control period within the meaning of that Schedule (see paragraph 21 of that Schedule). (10) “Effective date” has the same meaning for the purposes of sub-paragraph (8) as for the purposes of Part 4 of FA 2003 (see section 119 of that Act).

Commencement

9

The amendments made by paragraph 8 have effect whenever the land transaction return under section 76 of FA 2003 was delivered.

Income tax charge for tax year 2021-22

Super-deductions and other temporary first-year allowances

Meaning of “general decommissioning expenditure”

Extensions of plant or machinery leases for reasons related to coronavirus

Workers' services provided through intermediaries

Payments on termination of employment

Cash equivalent benefit of a zero-emissions van

Enterprise management incentives

Cycles and cyclist's safety equipment

Freezing the standard lifetime allowance

Deduction where business rates etc repaid

Payments made to victims of modern slavery etc

Plastic packaging tax

Notification of liability and registration

Fraudulent evasion

Rate bands etc for tax years 2021-22 to 2029-30

Increased rates for non-resident transactions

Repayment to certain housing co-operatives: 2020-21 chargeable period

Temporary 12.5% reduced rate for hospitality and tourism sectors

Extending digital record-keeping for VAT purposes to all businesses

Refunds to S4C

Rates of tobacco products duty

Rebates where higher rate of duty paid

HGV road user levy (extension of suspension)

Rates of air passenger duty from 1 April 2022

Amounts of gross gaming yield charged to gaming duty

Rates of climate change levy from 1 April 2023

Rates of landfill tax

Designation of freeport tax sites

Designation of freeport tax sites

Follower notice penalties

Collection of tax debts

Collection of tax debts

Miscellaneous amendments of Schedule 36 to FA 2008

Replacement of LIBOR with incremental borrowing rate

Tax consequences of reform etc of LIBOR and other reference rates

Interpretation

FA 1998

Corporation Tax (Instalment Payments) Regulations 1998

FA 2000

CAA 2001

CTA 2010

FA 2012

Commencement

Power to make further consequential amendments

Relief for trade losses made in tax year 2020-21

Relief for trade losses made in tax year 2021-22

Further provision about relief under paragraph 1 or 2

Relief for trade losses incurred in accounting periods ending in financial year 2020 or 2021

Cap on claims by company that is not a member of a 2020 group or 2021 group

Non-de minimis claims to be made after end of financial year

Non-de minimis claims to be made in company tax return

Meaning of “de minimis claim” etc

Cap on non-de minimis claims by company that is a member of a 2020 group or 2021 group

Non-de minimis claims by group company to conform with statement

Loss carry-back allocation statements

Anti-avoidance

Interpretation

Power to modify

Introductory

Cap on amount of tax credit

Commencement

Cap on amount of tax credit

Commencement

Introductory

Contractors

Deductions for materials

Grace period

Restrictions on set-off

Penalties

Commencement

Amendments of section 137 of CTA 2010

Amendments of Part 5A of CTA 2010

Amendments of Part 7ZA of CTA 2010

Amendments of Chapter 7 of Part 14 of CTA 2010

Commencement

Transitional provision

Effect of secondary liability and assessment notice

Test for giving a secondary liability and assessment notice

Content of secondary liability and assessment notice

Copy of notice to be given to P

Application to revoke or reduce amount

Limitation on secondary liability

Reduction of amount where P's liability is reduced

No double payment

Effect of joint and several liability notice

Test for giving joint and several liability notice

Content of joint and several liability notice

Copy of notice to be given to P

Revocation

Assessments of liability

Adjustments

Limitation on assessments

No double payment

Interpretation: related businesses

Interpretation: general

Recovery as a debt due

Assessments of amounts of plastic packaging tax due

Supplementary assessments

Further provision about assessments under paragraphs 2 and 4

Time limits for assessments

Repayments of overpaid tax

Supplementary provision about repayment etc

Reimbursement arrangements

Assessment for excessive repayment

Supplementary assessments

Further provision about assessments under paragraphs 11 and 12

Time limit for assessments

Appealable decisions etc

Offer of review

Right to require review

Review by HMRC

Extensions of time for requiring review

Review out of time

Nature of review etc

“Appeal tribunal”

Bringing of appeals

Further provision about appeals

Determinations on appeal

Power to take samples

Disclosure of information

Evidence by certificate

Inducements to provide information

Bodies eligible for group treatment

Application for group treatment

Applications to modify group treatment

Applications relating to group treatment

Termination of group treatment by the Commissioners

Notifications relating to group treatment

Regulations about applications and notifications

Interpretation

Assessment etc of penalty

Further provision about assessments under paragraphs 2 and 3

Assessment etc of daily penalties

Time limits for assessments

Failure to notify etc

Failure to comply with requirements relating to returns

Failure to make payment on time

Errors in documents

Failure to disclose tax avoidance schemes

Modifications

Provisional collection of plastic packaging tax

Isle of Man

HMRC powers to obtain information etc

Interest

Serial tax avoidance

Amendments of FA 2003

Commencement

Amendments to Part 9 of Schedule 9ZA to VATA 1994

Amendments to Part 5 of Schedule 9ZB to VATA 1994

Definitions

Power to agree to further defer payment

No surcharge

Penalty

Amount of penalty

Assessment of penalty

Payment of penalty

Recovery of penalty

Reviews and appeals

Double jeopardy

Notifications etc

Duty on certain steel products imported on or after 3 March 2021

Duty on certain steel products imported before 3 March 2021

Duty on certain steel products removed to Northern Ireland on or after 3 March 2021

Duty on certain steel products removed to Northern Ireland after IP completion day

Interpretation

Power to extend application of the regulations to other goods

TMA 1970

CAA 2001

Introduction

Returns

Interpretation

Application of Schedule to persons with multiple businesses etc

Liability to penalty points

Award of penalty points

Expiry of individual penalty points

Expiry of all penalty points for a group of returns

Penalty points: effect of moving between groups of returns

Penalty points: effect of change of representative member of VAT group

Liability to penalties

Assessments

Time limit for assessments

Power to amend figures by regulations

Reasonable excuse

Double jeopardy

Withdrawal of notice to make a return

Appeals

Partnerships

Settlements

Introduction

Interpretation

Penalty for deliberately withholding information

Categories of information

Power to make changes relating to categories of information by regulations

Offshore transfers

Reductions for disclosure

Special reduction

Interaction with other penalties

Determination of penalty where no return made

Assessments

Supplementary assessments

Time limit for assessments

Double jeopardy

Withdrawal of notice to make a return

Appeals

Partnerships

Regulations: supplementary provision

Introduction

Assessments and determinations in default of return

No penalty if payment in full before end of 15 day period

First penalty: tax remains due at end of 15 day period

Meaning of “15 day time to pay condition” and “30 day time to pay condition”

First penalty: effect of breaking time to pay agreement

Second penalty: tax remains due at end of 30 day period

Second penalty: effect of breaking time to pay agreement

Interpretation of Part 2

Power to amend figures by regulations

Reasonable excuse

Special reduction

Double jeopardy

Interaction with other penalties

Assessments

Time limit for assessments

Appeals

Regulations: supplementary provision

Taxes Management Act 1970

Income and Corporation Taxes Act 1988

Social Security Contributions and Benefits Act 1992

Social Security Contributions and Benefits (Northern Ireland) Act 1992

Value Added Tax Act 1994

Income Tax (Trading and Other Income) Act 2005

Corporation Tax Act 2009

Finance Act 2009

Finance Act 2012

Finance Act 2013

Finance Act 2014

Finance Act 2015

Finance Act 2016

Finance Act 2017

Finance (No. 2) Act 2017

Additional penalty for unreasonable tax appeal

Amount of a section 208 or 208A penalty

Assessment of a section 208A penalty

Aggregate penalties

Alteration of assessment of a section 208 or 208A penalty

Cancellation of a section 208A penalty

Appeal against a section 208A penalty

FA 2014

National Insurance Contributions Act 2015

Conduct notices: transferees

Monitoring notices: transferees

Conduct notices: significance of conditions

Conduct notices: regular provision of information

Conduct notices: withdrawal

Conduct notices: duration

Defeat notices

Monitoring notices: applications to tribunal

Threshold conditions

Meaning of “authorisation”, “authorised activity” and “licensing authority” etc

First-time application: licensing authority required to give information about tax compliance

Renewed application: licensing authority required to obtain confirmation of tax check

HMRC required to make arrangements in connection with tax checks

Tax checks

Requirement to confirm completion of tax check ceases to apply if HMRC in default

Disclosure of information

Regulations

Interpretation

Partnerships

Consequential amendments

Disclosure of third party or financial institution notice

Increased daily default penalty

Power to give taxpayer notice following land transaction return

Commencement

Editorial notes