Office of Public Sector Information
SCHEDULE 36 continued PART 10 continued
84 In section 110ZA of the Social Security Administration Act 1992 (Class 1, 1A, 1B or 2 contributions: powers to call for documents etc), for subsections (1) and (2) substitute—
“(1) Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person’s position as regards relevant contributions as it applies for the purpose of checking a person’s tax position, subject to the modifications in subsection (2).
(2) That Schedule applies as if—
(a) references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act relating to relevant contributions,
(b) references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,
(c) the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and
(d) paragraphs 21, 35(4)(b), 36 and 37(2) of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.”
85 In section 104ZA of the Social Security Administration (Northern Ireland) Act 1992 (Class 1, 1A, 1B or 2 contributions: powers to call for documents etc), for subsections (1) and (2) substitute—
“(1) Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person’s position as regards relevant contributions as it applies for the purpose of checking a person’s tax position, subject to the modifications in subsection (2).
(2) That Schedule applies as if—
(a) references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act relating to relevant contributions,
(b) references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,
(c) the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and
(d) paragraphs 21, 35(4)(b), 36 and 37(2) of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.”
86 Omit section 28(1) to (3) (powers of inspection).
87 (1) Schedule 11 to VATA 1994 is amended as follows.
(2) In paragraph 7 (furnishing information and producing documents), omit sub-paragraphs (2) to (9).
(3) In paragraph 10 (entry and search of premises and persons), omit sub-paragraphs (1) to (2A).
88 In Schedule 18 to FA 1998 (company tax returns), omit paragraphs 27, 28 and 29 (notice to produce documents etc. for purposes of enquiry into company tax return, power to appeal against such notices and penalty for failure to produce documents etc).
89 In section 13(5) (gold), omit paragraph (c).
90 In section 25 of the Tax Credits Act 2002 (payments of working tax credit by employers), omit subsections (3) and (4).
91 Omit section 174 of FA 2006 (international tax enforcement arrangements: information powers).
92 In consequence of the preceding provisions of this Part of this Schedule, omit the following—
(a) section 126 of FA 1988,
(b) sections 142(2), (3), (4), (6)(a), (7), (8) and (9) and 144(3), (5) and (7) of FA 1989,
(c) sections 187 and 255 of, and paragraph 29 of Schedule 19 to, FA 1994,
(d) paragraph 6 of Schedule 1 to the Civil Evidence Act 1995 (c. 38),
(e) paragraph 17 of Schedule 3, paragraph 3 of Schedule 19 and paragraph 2 of Schedule 22 to FA 1996,
(f) section 115 of, and paragraphs 36 and 42(6) and (7) of Schedule 19 to, FA 1998,
(g) section 15(3) of FA 1999,
(h) paragraphs 21 and 38(4) of Schedule 29 to FA 2001,
(i) section 20 of FA 2006, and
(j) paragraph 350 of Schedule 1 to ITA 2007.
Finance Act 2008