SCHEDULE
Taxes Management Act 19701
Omit sections 110 and 111 of the Taxes Management Act 197013 (valuation: powers to enter and inspect).
Inheritance Tax Act 19842
1
The Inheritance Tax Act 198414 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”.
Social Security Administration Act 19923
In section 110ZA of the Social Security Administration Act 199215 (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)”.
Social Security Administration (Northern Ireland) Act 19924
In section 104ZA of the Social Security Administration (Northern Ireland) Act 199216 (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)”.
Finance Act 19935
In the Finance Act 199317, omit—
a
section 187(2) to (8) (petroleum revenue tax: return and information), and
b
Schedule 21 (supplementary provisions about information).
Finance Act 19946
In Schedule 7 to the Finance 199418 (insurance premium tax), omit—
a
paragraphs 2, 3 and 4(1), and
b
paragraph 17(1)(b) (but not the “or” after it).
Finance Act 19967
In Schedule 5 to the Finance Act 199619 (landfill tax), omit—
a
paragraphs 1, 3 and 4, and
b
paragraph 22(1)(a) (and the “or” after it).
Finance Act 20008
In Schedule 6 to the Finance Act 200020 (climate change levy), omit paragraphs 124, 127, 128 and 129.
Finance Act 20019
In Schedule 7 to the Finance Act 200121 (aggregates levy: information and evidence), omit paragraphs 1, 4, 5 and 6.
Income Tax (Earnings and Pensions) Act 200310
In section 715 of the Income Tax (Earnings and Pensions) Act 200322 (regulations relating to payroll giving), omit subsection (3)(a)(i).
Finance Act 200311
1
Part 4 of the Finance Act 200323 (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 11A24 (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).
Child Trust Funds Act 200412
1
Section 15 of the Child Trust Funds Act 200425 (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).
Finance Act 200413
In Part 4 of the Finance Act 200426 (pension schemes etc), omit sections 252, 253 and 259 (notices requiring documents or particulars).
Income Tax (Trading and Other Income) Act 200514
Omit section 700 of the Income Tax (Trading and Other Income) Act 200527 (power to obtain information from managers of individual investment plans).
Finance Act 200815
In Part 2 of Schedule 36 to the Finance Act 200828, in the heading, for “BUSINESSES ETC” substitute “PREMISES AND OTHER PROPERTY”.
Consequential repeals16
In consequence of the amendments made by this Schedule, omit—
a
section 124 of the Finance Act 199029;
b
paragraph 7 of Schedule 5 to the Finance Act 199530;
c
paragraph 18 of Schedule 1 to the Civil Evidence Act 199531;
d
section 106 of the Finance Act 199932;
e
paragraph 132(3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 200533;
f
paragraph 108 of Schedule 21 to the Legal Services Act 200734.