Протидія відмиванню «брудного» майна: європейські стандарти та Кримінальний кодекс України (монографія)

Schedule 24 to FA 2007 (penalties for errors) is amended as follows. Digital services tax DST return under paragraph 2 of Schedule 8 to FA 2020.

In section 70 (charge to carbon emission tax), at the end insert—

10B Carbon emissions tax Amount payable under section 70(3) of FA 2019 The date determined by or under regulations under section 75 of FA 2019 as the date by which the amount must be paid

This paragraph applies where HMRC are required to undertake a review under paragraph 11. The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. HMRC must, in particular, have regard to steps taken before the beginning of the review— The review must take account of any representations made by the individual at a stage which gives HMRC a reasonable opportunity to consider them. But it is not open to the individual to challenge the existence or amount of any tax liability of a company to which the joint liability notice in question relates. At the conclusion of the review— HMRC must give the individual notice of the conclusions of the review and their reasoning— In sub-paragraph (7) “relevant date” means— Where HMRC do not give notice of the conclusions within the time period specified in sub-paragraph (7)— Where a joint liability notice is set aside under sub-paragraph (6)(a)(ii), the setting aside of the notice does not give the individual a right to recover any amount that the individual has already paid to HMRC in response to the notice.

Where— the individual is entitled to be a party to the proceedings, and may continue the appeal if the company is unable or unwilling to do so. Where— an appeal in respect of that liability may be made in the name of the individual. An appeal made under sub-paragraph (2) may be commenced within the period of 30 days beginning with the day on which the joint liability notice is given (even if a time limit for the company to appeal has expired).

This paragraph has effect for the purposes of this Schedule as it applies in relation to a limited liability partnership. A reference to a director or shadow director of a company, or a participator in it, is to be read as a reference to a member or shadow member of the limited liability partnership. A reference in paragraph 8 to the Insolvency Act 1986 or the Insolvency (Northern Ireland) Order 1989 is to that Act or Order as applied or incorporated by regulations under section 14 of the Limited Liability Partnerships Act 2000. A reference in paragraph 8 to the Companies Act 2006 is to that Act as applied or incorporated by regulations under section 15 of the Limited Liability Partnerships Act 2000.

An authorised HMRC officer may give a notice under this sub-paragraph to an individual if it appears to the officer that conditions A to E are met. Condition A is that a company has— Condition B is that— Condition C is that— For the purposes of sub-paragraph (4)(a)(ii)— Condition D is that there is, or is likely to be, a tax liability referable to the tax-avoidance arrangements or to the tax-evasive conduct (“the relevant tax liability”). Condition E is that there is a serious possibility that some or all of the relevant tax liability will not be paid. A notice under sub-paragraph (1) must— It must also— Once the existence and amount of the relevant tax liability have been established in a case to which sub-paragraph (9)(b) applies, an authorised HMRC officer must give a further notice specifying that amount. A notice under sub-paragraph (10) must— An individual who is given a notice under sub-paragraph (1) is jointly and severally liable with the company (and with any other individual who is given such a notice) for the relevant tax liability. This is subject to paragraph 9 (interaction with penalties). The amount of the individual’s liability under sub-paragraph (12) is taken to be the amount specified under sub-paragraph (9)(a) or (10). For provision under which the amount so specified may be varied, see—

In this Schedule “tax-avoidance arrangements” means— For the purposes of sub-paragraph (1)(e) and (f) a relevant tribunal order is made in relation to arrangements if the tribunal— Section 307 of FA 2004 (meaning of “promoter”) applies for the purposes of sub-paragraph (1)(f)(ii). In that section as it so applies—

The amount for which an individual is jointly and severally liable under paragraph 2 or 3 in respect of a company’s tax liability is reduced by the amount of any penalty that the individual has paid in relation to that liability under any of the following provisions—

In section 209 (counteracting the tax advantage), for subsection (6) substitute—

The amendments made by paragraph 1 have effect in relation to disposals made on or after 11 March 2020.

This paragraph applies where— The condition in this sub-paragraph is that— The condition in this sub-paragraph is that— In sub-paragraph (3)— For the purposes of sub-paragraph (2)(a), connected persons are to be treated as the same person. Where an election in respect of the exchange is made under section 169Q of TCGA 1992 (reorganisations: disapplication of section 127) on or after 11 March 2020, the disposal of the original shares is to be treated for the purposes of paragraph 2 as taking place at the time of the election and not at the time of the exchange. Where, before the exchange, the Commissioners for Her Majesty's Revenue and Customs have issued a notification in respect of it under section 138(1) of TCGA 1992 (advance clearance procedure)—

This sub-paragraph applies if— If sub-paragraph (1) applies, the deductions made by the company for the accounting period under section 2A(1)(b) of TCGA 1992 may not exceed 50% of the company's qualifying chargeable gains for the period. So far as necessary for the purposes of this paragraph, Part 7ZA of CTA 2010 is treated as having come into force on the same day as this paragraph. This paragraph is treated as having come into force on 29 October 2018. Where a company has a straddling period, the pre-commencement period and the post-commencement period are treated for the purposes of this paragraph as separate accounting periods. In this paragraph—

An officer of Revenue and Customs or the responsible member may withdraw a notice of referral under paragraph 10.

An enquiry is completed when an officer of Revenue and Customs by notice (a “closure notice”) informs the responsible member that the enquiry is complete and states the conclusions reached in the enquiry. A closure notice must either— A closure notice takes effect when it is issued.

An HMRC determination has effect for enforcement purposes as if it were a self-assessment (within the meaning of paragraph 2(2)). In sub-paragraph (1) “for enforcement purposes” means for the purposes of provisions providing for— Nothing in this paragraph affects any liability to a penalty for failure to deliver a return.

If a DST return has been delivered in respect of the accounting period, the power to make a discovery assessment— The first case is where the situation mentioned in paragraph 19(1) was brought about carelessly or deliberately on the part of— The second case is where an officer of Revenue and Customs, at the time the officer— could not have been reasonably expected, on the basis of the information made available to the officer before that time, to be aware of the situation mentioned in paragraph 19(1). For this purpose information is regarded as made available to the officer of Revenue and Customs if— No discovery assessment may be made if—

This paragraph applies where— The responsible member is liable to the tax due, subject as follows. The responsible member may make a request to an officer of Revenue and Customs for one or more other relevant persons to be liable to the tax due (or any part of it). The request must be made within 30 days of the date of issue of the notice of assessment. Within 30 days of receiving the request, the officer must— An officer may not agree to the request unless satisfied it is reasonable in all the circumstances. A request or notification under this paragraph must be in writing.

If at a time when an enquiry is in progress into a DST return an officer of Revenue and Customs forms the opinion— the officer may by notice in writing to the responsible member amend the assessment to make good the deficiency. In the case of an enquiry that under paragraph 7(2) is limited to matters arising from an amendment of the return, sub-paragraph (1) applies only so far as the deficiency is attributable to the amendment. For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—

For the purposes of the recovery from the recipient of any unpaid digital services tax, penalty or interest (including interest accruing after the date of the payment notice) the recipient is treated as if— Nothing in this paragraph gives the recipient a right to appeal against any assessment, determination or other decision giving rise to a relevant liability (or against the deemed liability).

Section 75 (power to make further provision about carbon emissions tax) is amended in accordance with this paragraph. In subsection (1)(d) (enforcement) after “tax” insert “(including provision for the imposition of civil penalties for failure to comply with a requirement of regulations under this Part)”. In subsection (2)(d) (review and appeal), omit “of a regulator”. In subsection (3) (regulations), for paragraph (b) substitute—

After section 209 insert—

In section 76 (consequential provision), in subsection (5), for the words from “amend” to the end substitute modify—

After section 209AA (as inserted by paragraph 3) insert—

Section 78 (regulations) is amended in accordance with this paragraph. In subsection (1)— For subsection (3) (procedure) substitute— After subsection (5) insert—

After section 209AB (as inserted by paragraph 4) insert—

Omit sections 209A to 209F (provisional counteraction notices).

In section 214(1) (interpretation of Part 5 of FA 2013), omit—

After section 269ZY of CTA 2010 insert—

Section 19 of F(No.2)A 2017 (losses: counteraction of avoidance arrangements) is amended in accordance with this paragraph. In subsection (8), before paragraph (a) insert—. At the end insert—

Paragraph 9 comes into force on such day as the Treasury may by regulations made by statutory instrument appoint.

Section 77 (interpretation) is amended in accordance with this paragraph. In subsection (1)— For subsection (4) substitute—

This paragraph applies where, in relation to a group, an amount has been paid by way of tax for an accounting period which was not tax due. The responsible member may make a claim to the Commissioners for repayment of the amount. The Commissioners must give effect to such a claim; but this is subject to— Except as provided for by or under this Part of this Act, the Commissioners are not liable to repay any amount paid by way of tax by reason of the fact it was not tax due. This paragraph is to be read with paragraph 25.

An officer of Revenue and Customs may enquire into a claim under paragraph 24 if the officer gives notice to the responsible member of the officer’s intention to do within the time allowed. The time allowed is the period ending with the quarter day next following the first anniversary of the day on which the claim was made. The quarter days are 31 January, 30 April, 31 July and 31 October. A claim enquired into under sub-paragraph (1) may not be the subject of a further notice under that sub-paragraph.

This paragraph applies where a DST return has been delivered. The responsible member may amend the DST return by notice to HMRC. The notice must— In this paragraph “specified” means specified in a notice published by HMRC. No amendment may be made under this paragraph more than 12 months after the filing date.

This paragraph applies where— The Commissioners may—

This paragraph applies in a case where— Notice may be given after the relevant time limit if— HMRC must agree to notice being given after the relevant time limit if the appellant has requested in writing that HMRC do so and HMRC are satisfied— If a request of the kind mentioned in sub-paragraph (3) is made, HMRC must notify the appellant whether or not HMRC agree to the request. In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice must be given (disregarding this paragraph).

Sub-paragraphs (2) to (5) apply if HMRC notify the appellant of an offer to review the matter in question. The notification must include a statement of HMRC’s view of the matter in question. If the appellant notifies HMRC within the acceptance period that it accepts the offer, HMRC must review the matter in question in accordance with paragraph 39. If the appellant does not accept the offer in accordance with sub-paragraph (3)— Sub-paragraph (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 42. HMRC may not take the action mentioned in sub-paragraph (1) at any time if before that time— In this paragraph “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.

Where HMRC have notified an appellant under paragraph 37(1)(a) of their view of a matter to which an appeal under paragraph 33 relates, the appellant— Except where sub-paragraph (3) applies, the post-review period is the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 39(6). If the period specified in paragraph 39(6) ends without HMRC having given notice of the conclusions of the review, the post-review period is the period that—

In relation to an appeal of which notice has been given under paragraph 34, “settlement agreement” means an agreement in writing between the appellant and an officer of Revenue and Customs that is— Where a settlement agreement is entered into in relation to an appeal, the consequences are to be the same (for all purposes) as if, at the time the agreement was entered into, the tribunal had decided the appeal and had upheld the decision without variation, varied it in that manner or discharged or cancelled it, as the case may be. Sub-paragraph (2) does not apply if, within 30 days beginning with the date on which the settlement agreement was entered into, the appellant gives notice in writing to HMRC that it wishes to withdraw from the agreement. Sub-paragraph (5) applies where notice of an appeal has been given under paragraph 34 and— Sub-paragraphs (1) to (3) have effect as if, at the date of the appellant’s notification, the appellant and an officer of Revenue and Customs had agreed that the decision under appeal should be upheld without variation.

If the appellant and HMRC agree that payment of an amount of tax should be postponed pending the determination of the appeal, the consequences are to be the same (for all purposes) as if the tribunal had, at the time when the agreement was entered into, made a direction to the same effect as the agreement. This is without prejudice to the making of a further agreement or further direction. Where the agreement is not in writing— References in this paragraph to an agreement being entered into with an appellant, and to the giving of notice to or by the appellant, include references to an agreement being entered into, or notice being given to or by, a person acting on behalf of the appellant in relation to the appeal.

Where a party to an appeal to the tribunal under paragraph 33 makes a further appeal, tax is to be payable or repayable in accordance with the determination of the tribunal or court (as the case may be), even though the further appeal is pending. But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court, then—

A person who is required to file a DST return for an accounting period and fails to do so within 18 months from the end of that period is liable to a penalty under this paragraph. This is in addition to any penalty under paragraph 52 (flat-rate penalty). The penalty is— The “unpaid tax” means the total amount of tax payable by members of the group for the accounting period which remains unpaid on the date when the liability to the penalty under this paragraph arises.

If a person is liable to a penalty under this Part of this Schedule, HMRC must— The assessment of a penalty— A supplementary assessment may be made in respect of a penalty if an earlier assessment is based on an amount of tax due and payable that is found by HMRC to be an underestimate or insufficient. Sub-paragraph (5) applies if— HMRC may by notice amend the assessment so it is based on the correct amount. An amendment under sub-paragraph (5)— An assessment of a penalty must be made before the end of the period of 12 months beginning with— In sub-paragraph (7) “appeal period” means the period during which— A penalty must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.

Part 8 of this Schedule (apart from paragraphs 33, 45 to 47, and 49) applies in relation to an appeal under paragraph 58 as it applies in relation to an appeal under paragraph 33. On an appeal under paragraph 58, payment of the penalty is postponed pending determination of the appeal. On an appeal under paragraph 58(a) that is notified to the tribunal, the tribunal may confirm or cancel the decision. On an appeal under paragraph 58(b) that is notified to the tribunal, the tribunal may— If the tribunal substitutes its decision for HMRC’s, the tribunal may rely on paragraph 57— In sub-paragraph (5)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review. On determination of an appeal under paragraph 58, where a penalty is payable it is to be paid before the end of 30 days beginning with the day on which the determination was issued.

Section 178(2) of FA 1989 (setting of interest rates) is amended as follows. Omit the “and” at the end of paragraph (u). After paragraph (v) insert—

The Treasury may by regulations— Regulations under this paragraph may contain savings and transitional provisions. Regulations under this paragraph are to be made by statutory instrument. A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.

The recipient may appeal against the notice, within the period of 30 days beginning with the date on which it is given, on the ground that the person is not a relevant person. Where an appeal is made, anything required by the notice to be paid is due and payable as if there had been no appeal.

In section 169N of TCGA 1992 (entrepreneurs' relief: amount of relief)—

This paragraph applies where— In sub-paragraph (1) “the relevant individual” means— Where an election in respect of the reorganisation is made under section 169Q of TCGA 1992 (reorganisations: disapplication of section 127) on or after 11 March 2020, the disposal of the original shares is to be treated for the purposes of paragraph 2 as taking place at the time of the election and not at the time of the reorganisation. References in this paragraph to a reorganisation do not include an exchange of shares or securities which is treated as a reorganisation by virtue of section 135 or 136 of TCGA 1992 (but see paragraph 5).

Section 210A of TCGA 1992 (insurance: ring-fencing of losses) is amended as follows. In subsection (2), after “to the company”, in the first place it occurs, insert “ as permitted by subsection (2A) ”. After subsection (2) insert— In subsection (6)(a)— In subsection (8), in the words before paragraph (a)— In subsection (8)(b), after “deduction” insert “ , under step 2 of section 75(1) of FA 2012, ”. For subsection (9) substitute— In subsection (13)—

Schedule 7A to TCGA 1992 (restriction on set-off of pre-entry losses) is amended in accordance with this paragraph. In paragraph 6(1)(b), after “from that gain” insert “ (subject to sub-paragraphs (1A) to (1C)) ”. In paragraph 6(1)(c), after “section 2A(1)” insert “ (subject to sub-paragraphs (1A) to (1C)) ”. After sub-paragraph (1) insert—

Part 7ZA of CTA 2010 is amended as follows.

In section 210A of TCGA 1992, in subsection (10C), for the words from “In determining” to “an accounting period” substitute “ For the purposes of subsections (10A) and (10B) ”.

After section 269ZW insert—

In section 301 of CTA 2009 (calculation of non-trading profits and deficits from loan relationships), for the subsection (1A) inserted into that section by paragraph 15(3) of Schedule 5 to FA 2019 substitute—

Schedule 5 to FA 2019 has effect as if the amendments made by paragraphs 1 to 7 had at all times been incorporated into the provision made by that Schedule.

While proceedings on a referral under paragraph 10 are in progress in relation to an enquiry— For the purposes of this paragraph proceedings on a referral are in progress where— For the purposes of sub-paragraph (2)(c) a question referred is finally determined when—

The responsible member may apply to the tribunal for a direction that an officer of Revenue and Customs give a closure notice under paragraph 14 within a specified period. The tribunal hearing the application must give a direction unless satisfied that HMRC have reasonable grounds for not giving an enquiry closure notice within a specified period. Paragraphs 44 (settling of appeals by agreement) and 51 (tribunal determinations) apply to an application under sub-paragraph (1) as they apply to an appeal under paragraph 33, subject to any necessary modifications.

A person who is required to file a DST return and fails to do so by the filing date is liable to a penalty under this paragraph. The person may also be liable to a penalty under paragraph 53 (tax-related penalties). The penalty is— The amounts are increased to £500 and £1,000 (respectively) for a third successive failure. For this purpose, a “third successive failure” occurs where—

A person who fails to comply with paragraph 4 in relation to an accounting period is liable to a penalty not exceeding £3,000, subject to the following exception. No penalty is incurred if HMRC are satisfied that any facts which they reasonably require to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to HMRC.

A person may appeal against—

An officer of Revenue and Customs may enquire into a DST return if, within the time allowed, the officer gives notice to the responsible member of the officer’s intention to do so. The time allowed is— The quarter days are 31 January, 30 April, 31 July and 31 October. A return that has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under paragraph 3. A notice under this paragraph is referred to as a “notice of enquiry”.

This paragraph applies if a DST return is amended under paragraph 3 at a time when an enquiry is in progress into the return. The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry. While the enquiry is in progress, so far as the amendment affects the amount stated in the self-assessment as the amount of tax payable, the amendment does not take effect in relation to any matter to which it relates or which is affected by it. An amendment whose effect is deferred under sub-paragraph (3) takes effect as follows— For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—

After section 269ZFB of CTA 2010 insert—

Section 269ZB (restriction on deductions from trading profits) is amended in accordance with this paragraph. In subsection (8), for paragraph (b) substitute— Omit subsection (9) (meaning of a company's “deductions allowance”).

In section 93 of FA 2012 (minimum profits test), at the end insert—

In section 269ZZ (company tax return to specify amount of deductions allowance), in subsection (1), after paragraph (a) (but before the “and”) insert—.

The amendments made by paragraphs 8 and 9 have effect in relation to disposals made on or after 6 April 2019.

In section 574 of CTA 2009 (derivative contracts: non-trading credits and debits to be brought into account), for the subsection (2A) inserted into that section by paragraph 18 of Schedule 5 to FA 2019 substitute—

Part 7ZA of CTA 2010 is amended in accordance with this paragraph. In section 269ZD(2)(b)— In section 269ZFB(2), at the end of paragraph (b) insert “and provided that no deductions of non-BLAGAB allowable losses from the shareholders' share of BLAGAB chargeable gains are to be made under section 2A(1)(b) of TCGA 1992, as permitted by section 210A(2A)(b) of that Act.”

In section 269ZC (restriction on deductions from non-trading profits) omit subsection (7) (meaning of a company's “deductions allowance”).

In section 95 of FA 2012 (use of non-BLAGAB allowable losses to reduce I-E profit) for “in accordance with section 210A(2) of TCGA 1992” substitute “ under section 2A(1) of TCGA 1992, as permitted by section 210A(2) and (2A) of that Act, ”.

In section 269ZD (restriction on deductions from total profits) omit subsection (6) (meaning of a company's “deductions allowance”).

After section 269ZD insert—

Section 269ZF (“relevant trading profits” and “relevant non-trading profits”) is amended in accordance with this paragraph. In subsection (2)— In subsection (3), in the words before step 1, for “and qualifying non-trading profits” substitute “ , qualifying non-trading income profits and qualifying chargeable gains ”. In subsection (3), in paragraph (3) of step 1— In subsection (3), in paragraph (3) of step 2— In the heading, for “and “relevant non-trading profits”” substitute “ , “total relevant non-trading profits” etc ”.

Section 269ZFA (“relevant profits”) is amended as follows. In subsection (1)(b), for “section 269ZD(6)” substitute “ section 269ZDA ”. In subsection (2)—

In section 269ZG (general insurance companies: excluded accounting periods), in subsection (1), for “269ZE” substitute “ 269ZD ”.

In section 269ZR (deductions allowance for company in a group), at the end insert—

In section 269ZW (deductions allowance for company not in a group), at the end insert—

In section 269ZZ (company tax return to specify amount of deductions allowance), in subsection (2)—

Section 269ZZA(1) (excessive specification of deductions allowance: application of section) is amended in accordance with this paragraph. After paragraph (b) insert—. In paragraph (c) for “non-trading profits deductions allowance” substitute “ non-trading income profits deductions allowance ”. After paragraph (d) insert— Omit paragraph (e).

Part 5 of FA 2013 (the general anti-abuse rule) is amended as follows.

The amendment made by paragraph 2 has effect in the case of any sale within subsection (1) of the substituted section 270EC(1) of CAA 2001 that takes place on or after 11 March 2020.

This Schedule applies where a payment notice has been given to a person (“the recipient”). In this Schedule—

If the recipient pays any amount in pursuance of the notice the recipient may recover that amount from the person liable to pay it. In calculating the recipient’s income, profits or losses for any tax purposes— Any amount paid by the recipient in pursuance of the notice is to be taken into account in calculating— Similarly, any payment by the person liable to pay it of any of the amount unpaid is to be taken into account in calculating the amount due by virtue of the payment notice (or by virtue of any other payment notice relating to the amount unpaid).

The amendments made by paragraph 3 have effect in relation to contributions made on or after 11 March 2020.

Part 2A of CAA 2001 has effect, and is to be deemed always to have had effect, with the amendments made by paragraphs 4 to 7.

The amendments made by Part 1 of this Schedule have effect for the tax year 2021-22 and subsequent tax years.

In Schedule 7A to VATA 1994, in Group 1, in Note 1(3) omit paragraph (b) (and the “or” immediately before it).

Section 73 (emissions allowance) is amended in accordance with this paragraph. The existing text becomes subsection (1). After that subsection insert—

Section 79 (commencement and transitional provision) is amended in accordance with this paragraph. For subsection (1) substitute— Omit subsections (3) to (5).

HMRC must withdraw a joint liability notice given to an individual, by giving a further notice to the individual, if— In this Schedule “relevant conditions” means— HMRC must withdraw a notice given to an individual under paragraph 3(1), by giving a further notice to the individual, if— For the purposes of sub-paragraph (3)(a)(ii), the end of a members’ voluntary winding up of a company happens when— HMRC may withdraw a notice given to an individual under this Schedule, by giving a further notice to the individual, if they think it appropriate to do so even though sub-paragraph (1) or (3) does not apply. Where an individual has been given a joint liability notice, HMRC may by further notice to the individual vary an amount specified— if it seems to them that the amount so specified is, or has become, too much or not enough. Subject to sub-paragraph (8), a joint liability notice that is withdrawn under this paragraph is of no effect. Where a joint liability notice is withdrawn under sub-paragraph (1)(b) or (3), the withdrawal of the notice does not give the individual a right to recover any amount that the individual has already paid to HMRC in response to the notice.

An individual who has been given— may appeal against the notice to the First-tier Tribunal. An appeal under this paragraph must be made before— This is subject to sub-paragraphs (3) to (5). Where HMRC are required to undertake a review under paragraph 11 in respect of a notice, any appeal in respect of that notice must be made within the period of 30 days beginning with the date of the notice under paragraph 12(7) communicating the conclusions of the review (“the conclusion date”). Where HMRC are requested to undertake a review in accordance with paragraph 11(4)— Where paragraph 12(9) applies, any appeal must be made— An appeal may be made after the end of the period specified in sub-paragraph (2), (3), (4)(b) or (5)(b) if the tribunal gives permission.

Where an individual is given a notice under paragraph 5(1) in a case where paragraph 5(2)(b) applies (proceedings commenced before First-tier Tribunal for penalty to be imposed on company), the individual is entitled to be a party to the proceedings referred to in that provision.

In this Schedule—

An authorised HMRC officer may give a notice under this sub-paragraph to an individual if it appears to the officer that conditions A to D are met. A notice under sub-paragraph (1) may not be issued after the end of the period of two years beginning with the day on which HMRC first became aware of facts sufficient for them reasonably to conclude that conditions A to D are met. Condition A is that there are at least two companies (“the old companies”) in the case of each of which— Condition B is that another company (“the new company”) is or has been carrying on a trade or activity that is the same as, or is similar to, a trade or activity previously carried on by— Condition C is that the individual has had a relevant connection with the new company at any time during the five-year period. Condition D is that at the time when the notice is given— An individual who is given a notice under sub-paragraph (1) is jointly and severally liable with the new company (and with any other individual who is given such a notice)— If an old company referred to in sub-paragraph (4)(a) or (b) has a tax liability on the day on which an individual is given a notice under sub-paragraph (1), the individual is also jointly and severally liable with that company (and with any other individual who is given such a notice) for that liability. Sub-paragraphs (7) and (8) are subject to paragraph 9 (interaction with penalties). For the purposes of this paragraph— A notice under sub-paragraph (1) must— The amount of the individual’s liability under sub-paragraph (7)(a) or (8) is taken to be the amount specified under sub-paragraph (11)(c). For provision under which the amount so specified may be varied, see—

In this Schedule “tax-evasive conduct” means—

This paragraph applies where an asset is conveyed or transferred on or after 11 March 2020 under a contract made before that date that is not conditional. Despite section 28(1) of TCGA 1992 (disposal under unconditional contract made at time of contract and not at time of later conveyance or transfer), the disposal is to be treated for the purposes of paragraph 2 as taking place at the time the asset is conveyed or transferred, and not at the time the contract is made, unless the condition in sub-paragraph (3) or (4) is met. The condition in this sub-paragraph is that— The condition in this sub-paragraph is that— Section 169M(2) and (3) of TCGA 1992 apply to a claim under sub-paragraph (3)(c) or (4)(d) as if it were a claim under that section.

Paragraphs 2 to 5 are to be construed as if they were contained in Chapter 3 of Part 5 of TCGA 1992, subject to sub-paragraph (2). In those paragraphs—

Section 538A (contributions: buildings and structures) is amended as follows. For subsection (3)(b) substitute— For subsection (4) substitute— After subsection (6) insert—

The amendments made by this Schedule— The condition for entering into a CT payment plan that is specified in paragraph (a) of paragraph 5 of Schedule 3ZC to TMA 1970 is to be treated as met if an application to enter into the plan is made to HMRC on or before 30 June 2020.

At any time when an enquiry is in progress into a DST return any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for determination. Notice of referral must be given to the tribunal, jointly by the responsible member and an officer of Revenue and Customs. More than one notice of referral may be given under this paragraph in relation to an enquiry. For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—

The determination of a question referred to the tribunal under paragraph 10 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal. The determination must be taken into account by an officer of Revenue and Customs— The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in that appeal.

If, after an HMRC determination has been made, a DST return is delivered for the accounting period, the self-assessment included in the return supersedes the determination. Sub-paragraph (1) does not apply to a return delivered— whichever is the later. Where— the proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not been paid. Where— that action may be continued as if it were an action for the recovery of so much of the tax charged by the self-assessment as is due and payable, has not been paid and does not exceed the original amount.

This paragraph applies in relation to a group for an accounting period if the responsible member is required by section 56 to deliver a DST return for that period. The responsible member must— The records must be preserved until the end of the relevant day. In this paragraph “the relevant day” means— In this paragraph “specified” means specified in a notice published by HMRC.

An enquiry extends to anything contained in the return, or required to be contained in the return, including anything that relates— This is subject to the following exception. If the notice of enquiry is given as a result of an amendment of the return under paragraph 3— the enquiry into the return is limited to matters to which the amendment relates or that are affected by the amendment.

The amendments made by Part 2 of this Schedule have effect in relation to deemed direct payments treated as made on or after 6 April 2021.

HODA 1979 section 14F(8) Rebated heavy oil, biodiesel or bioblend

The Treasury may by regulations made by statutory instrument— A statutory instrument containing regulations under this paragraph—

The amendment made by paragraph 18 of this Schedule has effect for the purposes of determining whether section 61D of ITEPA 2003 applies in a case where the payment or benefit mentioned in subsection (1)(b) of that section is received on or after 6 April 2021.

In Schedule 9 to TCTA 2018, in paragraph 6 omit sub-paragraphs (3) and (4).

The amendment made by paragraph 20 of this Schedule has effect in relation to payments made under a construction contract on or after 6 April 2021.

The amendments made by paragraph 23 of this Schedule have effect in relation to expenditure incurred on or after 6 April 2021.

Sections 101 to 103 of FA 2009 (interest) come into force on 6 April 2021 in relation to amounts payable or paid to Her Majesty's Revenue and Customs under regulations made by virtue of section 688AA of ITEPA 2003 (as inserted by paragraph 19 of this Schedule).

Schedule 11 to F(No.2)A 2017 (employment income provided through third parties: loans etc outstanding on 5 April 2019) is amended as follows.

In section 197 of TCGA 1992 (disposals of interests in oil fields etc: ring fence provisions), after subsection (4) insert—

Part 12 of CTA 2010 (real estate investment trusts) is amended as follows.

In paragraph 2 (meaning of “loan”, “quasi-loan” and “approved repayment date”)—

In section 535B (use of pre-April 2019 residual business losses or deficits) at the end insert—

In paragraph 3(1) (meaning of “outstanding”: loans) for “paragraph 1” substitute “ paragraphs 1 and 1A ”.

In section 550 (attribution of distributions) at the end insert—

In paragraph 4 (when an amount of a loan is outstanding: certain repayments to be disregarded) in sub-paragraph (6) for “the relevant step treated as taken by paragraph 1” substitute “ a relevant step treated as taken by paragraph 1 or 1A ”.

In section 556 (disposal of assets) in subsection (7), for “and 535A” substitute “ , 535A and 535B ”.

In paragraph 5 (meaning of “outstanding”: loans where A or B acquires a right to payment of the loan) in sub-paragraph (2)(b) for “paragraph 1(4)” substitute “ paragraphs 1(4) and 1A(5) ”.

In paragraph 7 (meaning of “outstanding”: loans in currencies other than stirling) in sub-paragraph (3) after “relevant step” insert “ within paragraph 1 ”.

In paragraph 10 (meaning of “outstanding”: loans made in a depreciating currency) in sub-paragraph (1)(b) after “relevant step” insert “ within paragraph 1 ”.

In paragraph 11(1) (meaning of “outstanding”: quasi-loans) for “paragraph 1” substitute “ paragraphs 1 and 1A ”.

In paragraph 12 (certain payments or transfers to be disregarded for the purposes of paragraph 11) in sub-paragraph (5) for “the relevant step treated as taken by paragraph 1” substitute “ a relevant step treated as taken by paragraph 1 or 1A ”.

In paragraph 13 (meaning of “outstanding”: quasi-loans where A or B acquires a right to the payment or transfer of assets) in sub-paragraph (2)(b) for “paragraph 1(4)” substitute “ paragraphs 1(4) and 1A(5) ”.

In paragraph 15 (meaning of “outstanding”: quasi-loans in currencies other than sterling) in sub-paragraph (3) after “relevant step” insert “ within paragraph 1 ”.

In paragraph 18 (meaning of “outstanding”: quasi-loans made in a depreciating currency) in sub-paragraph (1)(b) after “relevant step” insert “ within paragraph 1 ”.

After paragraph 35 insert—