Search Legislation

Advanced Search

The Police and Criminal Evidence (Application to Revenue and Customs) Order (Northern Ireland) 2007

Help about what version

What Version

Help about advanced features

Advanced Features

Changes over time for: Section 7

Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Police and Criminal Evidence (Application to Revenue and Customs) Order (Northern Ireland) 2007, Section 7. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Restriction on other powers to apply for production of documentsN.I.

7.  In its application by virtue of Article 3 above the 1989 Order shall have effect as if the following Article were inserted after Article 16A—

“Revenue and Customs: restriction on other powers to apply for production of documents

16B.—(1) An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in paragraph (3) only if the condition in paragraph (2) is satisfied.

(2) The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.

(3) The provisions are—

(a)section 20BA and Schedule 1AA of the Taxes Management Act 1970 (serious tax fraud)(1);

(b)paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT)(2);

(c)paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax)(3);

(d)paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax)(4);

(e)paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy)(5);

(f)paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy)(6);

(g)Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax)(7).”.

Commencement Information

I1Art. 7 in force at 1.12.2007, see art. 1

(1)

1970 c.9. Section 20BA and Schedule 1AA were inserted by section 149 of the Finance Act 2000 (c.17).

(2)

1994 c.23. Paragraph 11 is derived from Schedule 7 to the Value Added Tax Act 1983 (c.55).

(3)

1994 c.9. Paragraph 4A was inserted by section 34 of, and paragraph 8(1) of Schedule 5 to, the Finance Act 1995 (c.4). Paragraph 4A was amended by section 70 of, and paragraphs 13(1)(a), (1)(b) and (2)(g) of Part 2 of Schedule 2 to, the Criminal Justice and Police Act 2001 (c.16).

(4)

1996 c.8. Paragraph 7 was amended by section 70 of, and paragraphs 13(1)(a), (1)(b) and (2)(h) of Part 2 of Schedule 2 to, the Criminal Justice and Police Act 2001 (c.16).

(5)

2000 c.17. Paragraph 131 was amended by section 70 of, and paragraphs 13(1)(a), (1)(b) and (2)(i) of Part 2 of Schedule 2 to, the Criminal Justice and Police Act 2001 (c. 16).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources