Office of Public Sector Information
SCHEDULE 29 continued PART 5 continued
(3) In subsection (11) for “a return in pursuance of a notice under subsection (2) or (3) above” substitute “a partnership return”.
19 In section 12AB(1) of the Taxes Management Act 1970 (partnership return to include partnership statement), for “return under section 12AA of this Act” substitute “partnership return”.
20 (1) Section 12B of the Taxes Management Act 1970 (preservation of records) is amended as follows.
(2) In subsection (1)(b)(i)—
(a) omit “or any amendment of the return”,
(b) for “28A(5) or 28B(5)” substitute “28A(1) or 28B(1)”, and
(c) omit “treated as”.
(3) In subsection (1)(b)(ii) omit “or any amendment of the return”.
21 (1) Section 19A of the Taxes Management Act 1970 (c. 9) (power to call for documents for purposes of certain enquiries) is amended as follows.
(2) For subsection (1) substitute—
“(1) This section applies where an officer of the Board gives notice of enquiry under section 9A(1) or 12AC(1) of this Act to a person (“the taxpayer”).”.
(3) In subsection (2)—
(a) for “enquiring into the return or amendment” substitute “the enquiry”, and
(b) in paragraph (a), for “the return is incorrect or incomplete or the amendment is incorrect, and” substitute— “—
(i) the return is incorrect or incomplete, or
(ii) in the case of an enquiry which is limited under section 9A(5) or 12AC(5) of this Act, the amendment to which the enquiry relates is incorrect, and”.
(4) In subsection (2A)(a) for “28A(7A)(d) or 28B(6A)(d)” substitute “9D(1)(c) or 12AE(1)(c)”.
(5) In subsection (5) for “any pending appeal by him” substitute— “—
(i) any pending appeal by him, or
(ii) any pending referral to the Special Commissioners under section 28ZA of this Act to which he is a party.”.
22 In section 29(7)(a)(ii) of the Taxes Management Act 1970 (assessment where loss of tax discovered), for “any return with respect to the partnership under section 12AA of this Act” substitute “any partnership return with respect to the partnership”.
23 (1) Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows.
(2) In subsection (5)(b)—
(a) omit “, or an amendment of such a return,”,
(b) for “28A(5)” substitute “28A(1)”, and
(c) for “the officer’s enquiries are treated as” substitute “the enquiry is”.
24 (1) Section 30B of the Taxes Management Act 1970 (amendment of partnership statement where loss of tax discovered) is amended as follows.
(2) In subsection (1) for “amend the statement” substitute “amend the partnership return”.
(3) For subsection (2) substitute—
“(2) Where a partnership return is amended under subsection (1) above, the officer shall by notice to each of the relevant partners amend—
(a) the partner’s return under section 8 or 8A of this Act, or
(b) the partner’s company tax return,
so as to give effect to the amendments of the partnership return.”.
(4) In subsections (6)(a) and (7)(b) for “return under section 12AA of this Act” substitute “partnership return”.
25 (1) Section 33A of the Taxes Management Act 1970 (c. 9) (error or mistake in partnership statement) is amended as follows.
(2) In the sidenote and in subsections (1), (3), (5) and (9) for “partnership statement” substitute “partnership return”.
(3) For subsection (4) substitute—
“(4) Where a partnership return is amended under subsection (3) above, the Board shall by notice to each of the relevant partners amend—
(a) the partner’s return under section 8 or 8A of this Act, or
(b) the partner’s company tax return,
so as to give effect to the amendments of the partnership return.”.
26 In section 42(6)(a) of the Taxes Management Act 1970 (procedure for making claims, etc.), for “return under section 12AA of this Act” substitute “partnership return”.
27 (1) Section 46B(2) of the Taxes Management Act 1970 (questions to be determined by Special Commissioners: appeals to which the section applies) is amended as follows.
(2) For paragraphs (a), (b) and (c) substitute—
“(a) an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(aa) an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;
(b) an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(c) an appeal against an amendment of a partnership return under section 30B(1) of this Act;”.
(3) In paragraph (e), for “an amendment under paragraph 7(3) of Schedule 1A to this Act of” substitute “a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to”.
(4) In paragraph (f), for “notice under paragraph 7(3A)” substitute “closure notice under paragraph 7(3)”.
28 (1) Section 46C of the Taxes Management Act 1970 (jurisdiction of Special Commissioners over certain claims) is amended as follows.
(2) In subsection (2) for paragraphs (a) and (b) substitute—
“(a) an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(b) an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;
(c) an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(d) an appeal against an amendment of a partnership return under section 30B(1) of this Act.”.
29 (1) Section 46D(2) of the Taxes Management Act 1970 (c. 9) (questions to be determined by Lands Tribunal: appeals to which the section applies) is amended as follows.
(2) For paragraphs (a), (b) and (c) substitute—
“(a) an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(aa) an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;
(b) an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(c) an appeal against an amendment of a partnership return under section 30B(1) of this Act;”.
(3) In paragraph (e), for “an amendment under paragraph 7(3) of Schedule 1A to this Act of” substitute “a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to”.
(4) In paragraph (f), for “notice under paragraph 7(3A)” insert “closure notice under paragraph 7(3)”.
30 (1) Section 50 of the Taxes Management Act 1970 (procedure on appeals) is amended as follows.
(2) In subsection (6)—
(a) in paragraph (a), omit the words from “by reason of” to “Finance Act 1998”, and
(b) in paragraph (b), omit the words from “by reason of” to “this Act”.
(3) In subsection (7)—
(a) in paragraph (a), omit the words from “which has been amended” to the end of the paragraph, and
(b) in paragraph (b), omit the words from “which has been amended” to “this Act”.
(4) In subsection (7A) for “specified in a notice under section 28A(4A)” substitute “which was the subject of a decision contained in a closure notice under section 28A”.
(5) In subsection (9) for paragraph (a) substitute—
“(a) the partner’s return under section 8 or 8A of this Act, or”.
31 (1) Section 55 of the Taxes Management Act 1970 (recovery of tax) is amended as follows.
(2) For subsection (1)(a) substitute—
“(a) an amendment of a self-assessment—
(i) under section 9C of this Act, or
(ii) under paragraph 30 or 34(2) of Schedule 18 to the Finance Act 1998,
(aa) a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,”.
(3) In subsection (2) for “by the amendment or assessment” substitute— “—
(a) by the amendment or assessment, or
(b) where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,”.
(4) In subsection (3)—
(a) after “or assessment” insert “, or as a result of the conclusion stated in the closure notice,”, and
(b) for “the date of the issue of the notice of amendment or assessment” substitute “the specified date”.
(5) In subsection (3A)—
(a) for “the date of the issue of the notice of amendment or assessment” substitute “the specified date”, and
(b) after “the amendment or assessment” insert “, or as a result of the conclusion stated in the closure notice”.
(6) In subsection (9)(a) after “the amendment or assessment” insert “, or as a result of the conclusion stated in the closure notice,”.
(7) For subsection (10) substitute—
“(10) In subsection (3) above, “inspector” means the inspector or other officer of the Board—
(a) by whom the notice of amendment or assessment was issued, or
(b) in the case of an appeal against a conclusion stated or amendment made by a closure notice, by whom the closure notice was issued.
(10A) In this section “the specified date” means the date of—
(a) the issue of the notice of amendment or assessment, or
(b) in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.
(10B) References in this section to an agreement being come to with an appellant, and to the giving of notice to or by an appellant, include references to an agreement being come to with, and the giving of notice to or by, a person acting on behalf of the appellant in relation to the appeal.”.
32 In section 95A(1)(a) of the Taxes Management Act 1970 (c. 9) (incorrect partnership return or accounts)—
(a) in sub-paragraph (i), for “incorrect return of a kind mentioned in section 12AA of this Act” substitute “incorrect partnership return”; and
(b) in sub-paragraph (ii), for “return of such a kind” substitute “partnership return”.
33 (1) Section 118(1) of the Taxes Management Act 1970 (interpretation) is amended as follows.
(2) At the appropriate place insert—
““partnership return” has the meaning given by section 12AA(10A) of this Act,”.
(3) In the definition of “successor” for “a return under section 12AA of this Act” substitute “a partnership return”.
34 (1) Schedule 1A to the Taxes Management Act 1970 (claims etc. not included in returns) is amended as follows.
(2) In paragraph 2A(2)(a) (keeping and preserving records until enquiries completed)—
(a) for “7(4)” substitute “7(1)”, and
(b) omit “treated as”.
(3) In paragraph 4(3)(a) (giving effect to claims and amendments where there is an enquiry)—
(a) for “7(4)” substitute “7(1)”, and
(b) for “the officer’s enquiries are treated as” substitute “the enquiry is”.
(4) In paragraph 8(1) (giving effect to amendments of non-partnership claim) for “of a claim other than a partnership claim being amended under paragraph 7(2) or (3)” substitute “after the date of issue of a closure notice amending a claim other than a partnership claim under paragraph 7(2)”.
(5) In paragraph 8(2) (giving effect to amendments of partnership claim) for “of a claim being amended under paragraph 7(2) or (3)” substitute “after the date of issue of a closure notice amending a partnership claim under paragraph 7(2)”.
35 (1) The Taxes Act 1988 is amended as follows.
(2) In section 379A(3) (Schedule A losses: claim for relief) for “self-assessment previously made by the claimant under section 9” substitute “return made by the claimant under section 8 or 8A”.
(3) In Schedule 28AA (provision not at arm’s length) in paragraph 6(7), in the definition of “relevant notice”—
(a) for paragraph (a) substitute—
“(a) a closure notice under section 28A(1) or 28B(1) of the Management Act in relation to an enquiry into a return under section 8 or 8A of that Act or into a partnership return;”;
(b) in paragraph (e) for “partnership statement” substitute “partnership return”.
(4) In paragraph 6(7) of that Schedule, in the definition of “voluntary amendment” for the words from “any amendment” to the end substitute— “—
(a) an amendment under section 9ZA or 12ABA of the Management Act (amendment of personal, trustee or partnership return by taxpayer), or
(b) an amendment under Schedule 18 to the Finance Act 1998 other than one made in response to the giving of a relevant notice.”.
36 (1) Schedule 19 to the Finance Act 1993 (c. 34) (Lloyd’s underwriters: assessment and collection of tax) is amended as follows.
(2) In paragraph 4(3) (application of section 31(5) to (5E) of the 1970 Act to appeal against a determination of a syndicate’s profit or loss)—
(a) for “(5) to (5E) of section 31” substitute “(5) and (6) of section 31A and subsections (2) to (7) of section 31D”, and
(b) for “(4) of that section” substitute “(1) of section 31D of that Act”.
(3) In paragraph 7(2)(a) (application of section 31 of the 1970 Act) for “section 31” substitute “section 31A”.
37 (1) In Schedule 22 to the Finance Act 1995 (c. 4) (prevention of exploitation of self-assessment transitional provisions), Part 3 (procedural and other provisions) is amended as follows.
(2) In paragraph 11(2) for “partnership statement” substitute “partnership return”.
(3) In paragraph 11(3)—
(a) in paragraph (a)—
(i) for “an assessment under section 9 of the Management Act” substitute “a return under section 8 or 8A of the Management Act (personal or trustee return)”;
(ii) for “partnership statement under section 12AB of that Act” substitute “partnership return”; and
(iii) for “assessment or statement” substitute “return”; and
(b) for paragraph (b) substitute—
“(b) no such return has been so made.”.
(4) In paragraph 12(1) for “an assessment made under section 9 of the Management Act (returns to include self-assessment)” substitute “a return under section 8 or 8A of the Management Act (personal or trustee return)”.
(5) In paragraph 12(2)—
(a) in paragraph (a)—
(i) for “an assessment under section 9 of the Management Act” substitute “a return under section 8 or 8A of the Management Act (personal or trustee return)”; and
(ii) for “that assessment” substitute “that return”; and
(b) for paragraph (b) substitute—
“(b) no such return has been so made.”.
38 (1) The Finance Act 1998 (c. 36) is amended as follows.
(2) In section 110 (determinations requiring the sanction of the Board)—
(a) in subsection (1)(b) for “partnership statement” substitute “partnership return”, and
(b) in subsection (9), for paragraph (a) of the definition of “closure notice” substitute—
“(a) a closure notice under section 28A(1) or 28B(1) of the Taxes Management Act 1970 in relation to an enquiry into a return under section 8 or 8A of that Act or into a partnership return; or”.
(3) In section 111(6) (notice to potential claimants)—
(a) for paragraph (a) substitute—
“(a) a closure notice under section 28A(1) or 28B(1) of the Taxes Management Act 1970 in relation to an enquiry into a return under section 8 or 8A of that Act or into a partnership return;”, and
(b) in paragraph (e) for “partnership statement” substitute “partnership return”.
(4) In paragraph 27 of Schedule 18 (notice to produce documents for purposes of enquiry into company return), in sub-paragraph (5) for “any pending appeal by the company” substitute— “—
(a) any pending appeal by the company, or
(b) any pending referral to the Special Commissioners under paragraph 31A to which the company is a party.”.
39 In section 12(5) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (application of section 31(5A) to (5E) of the 1970 Act in relation to elections under section 12(4))—
(a) for “(5A) to (5E) of section 31” substitute “(2) to (7) of section 31D”, and
(b) for “subsection (4) of that section” substitute “subsection (1) of that section”.
40 In Article 11(5) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (application of section 31(5A) to (5E) of the 1970 Act in relation to elections under Article 11(4))—
(a) for “(5A) to (5E) of section 31” substitute “(2) to (7) of section 31D”, and
(b) for “subsection (4) of that section” substitute “subsection (1) of that section”.
Finance Act 2001