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Finance Act 2003
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- 2003 c. 14
- SCHEDULE 14
- Penalty proceedings before the court
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- specified purposes Appointed Day(s) by S.I. 2003/2899 art. 2 (Day appointed for purposes of stamp duty land tax)
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act modified by S.I. 2009/317 art. 3 Sch.
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 33A-33F inserted by S.I. 2009/56 Sch. 1 para. 364
- s. 44A inserted by 2004 c. 12 Sch. 39 para. 4(1)
- s. 45A inserted by 2004 c. 12 Sch. 39 para. 5(5)
- s. 45A(10) words substituted by 2010 c. 4 Sch. 1 para. 403
- s. 55A inserted by 2012 c. 14 Sch. 35 para. 3
- s. 57A inserted by 2004 c. 12 Sch. 39 para. 16
- s. 57A inserted by S.I. 2003/2760 Sch. para. 2
- s. 57A inserted by S.I. 2003/2816 Sch. para. 2
- s. 57A(3)(d)(e) inserted by 2004 c. 12 Sch. 39 para. 6(3)
- s. 57A(3)(aa)(b) substituted for s. 57A(3)(b) by 2004 c. 12 Sch. 39 para. 6(2)
- s. 57A(4) omitted by 2004 c. 12 Sch. 39 para. 6(4)
- s. 57AA inserted by 2010 c. 13 s. 6(2)
- s. 57AA(2)(b) words inserted by 2012 c. 11 Sch. 3 para. 6(a)
- s. 57AA(2)(c) words omitted by 2012 c. 11 Sch. 3 para. 6(b)
- s. 58A substituted for s. 58 59 by 2004 c. 12 Sch. 39 para. 17(1)
- s. 58A substituted for s. 58 59 by S.I. 2003/2816 Sch. para. 3(1)
- s. 58A substituted for ss. 58 59 by S.I. 2003/2760 Sch. para. 3(1)
- s. 58B 58C inserted by 2007 c. 11 s. 19(1)
- s. 58B(2) substituted by 2008 c. 9 s. 93(2)
- s. 58C(1) word substituted by 2008 c. 9 s. 93(4)
- s. 58C(2)(d) inserted by 2008 c. 9 s. 93(5)
- s. 58C(3) words substituted by 2008 c. 9 s. 93(6)(a)
- s. 58C(3) words substituted by 2008 c. 9 s. 93(6)(b)
- s. 58D inserted by 2011 c. 11 Sch. 22 para. 2
- s. 64A inserted by 2004 c. 12 Sch. 39 para. 18
- s. 64A inserted by S.I. 2003/2760 Sch. para. 4
- s. 64A inserted by S.I. 2003/2816 Sch. para. 4
- s. 64A repealed by 2006 c. 25 s. 166(2) Sch. 26 Pt. 7(3)
- s. 67A inserted by 2012 c. 14 s. 216(1)
- s. 71A inserted by 2005 c. 7 Sch. 8 para. 2
- s. 71A-73 word substituted by 2006 c. 25 s. 168(1)
- s. 71A-73 words substituted by 2006 c. 25 s. 168(1)
- s. 71A(6) ceased to have effect by 2006 c. 25 s. 168(2)
- s. 71A(8) omitted by 2011 c. 11 Sch. 21 para. 3(1)
- s. 71A(8) substituted by 2007 c. 11 s. 75(3)
- s. 71A(8) words substituted by 2010 c. 8 Sch. 8 para. 206
- s. 71A(10) words omitted by 2012 c. 11 Sch. 3 para. 9
- s. 72A inserted by 2005 c. 7 Sch. 8 para. 4
- s. 72A words omitted by 2012 c. 11 Sch. 3 para. 10
- s. 72A(6) ceased to have effect by 2006 c. 25 s. 168(2)
- s. 72A(8) omitted by 2011 c. 11 Sch. 21 para. 3(1)
- s. 72A(8) substituted by 2007 c. 11 s. 75(3)
- s. 72A(8) words substituted by 2010 c. 8 Sch. 8 para. 208
- s. 73A inserted by 2006 c. 25 s. 168(4)
- s. 73A heading substituted by 2008 c. 9 s. 155(2)
- s. 73B inserted by 2007 c. 11 s. 75(1)
- s. 73B(1) words omitted by 2012 c. 11 Sch. 3 para. 13(2)
- s. 73B(2)(a) words omitted by 2012 c. 11 Sch. 3 para. 13(3)(a)
- s. 73B(2)(b) words omitted by 2012 c. 11 Sch. 3 para. 13(3)(b)
- s. 73C inserted by 2009 c. 10 Sch. 61 para. 25
- s. 73C words substituted by 2010 c. 8 Sch. 8 para. 210
- s. 73AB inserted by 2008 c. 9 s. 155(3)
- s. 73AB heading words substituted by 2012 c. 11 Sch. 3 para. 12(2)
- s. 73AB(1) words omitted by 2012 c. 11 Sch. 3 para. 12(1)(a)
- s. 73AB(3) words omitted by 2012 c. 11 Sch. 3 para. 12(1)(b)
- s. 73AB(4) words substituted by 2010 c. 4 Sch. 1 para. 406
- s. 73AB(4)(b) words omitted by 2012 c. 11 Sch. 3 para. 13(4)
- s. 73BA inserted by 2011 c. 11 Sch. 21 para. 3(2)
- s. 73CA inserted by 2010 c. 13 s. 6(3)
- s. 73CA(1) words omitted by 2012 c. 11 Sch. 3 para. 14
- s. 75A-75C inserted by 2007 c. 11 s. 71(1)
- s. 75A(5)(b) words substituted by 2010 c. 4 Sch. 1 para. 407
- s. 75C(4) words substituted by 2012 c. 11 Sch. 3 para. 16
- s. 75C(8)(b) omitted by 2010 c. 13 s. 55(1)(a)
- s. 75C(8A) inserted by 2010 c. 13 s. 55(1)(b)
- s. 77 77A substituted for s. 77 by 2008 c. 9 s. 94(2)
- s. 77A(1) amendment to earlier affecting provision SI 2008/2338 by 2009 c. 10 s. 10(2)
- s. 77A(1) text amended by S.I. 2008/2338 reg. 2 (This SI is amended by 2009 c. 10 s. 10)
- s. 78A inserted by 2005 c. 22 s. 48(1)
- s. 78A(1)(b) words repealed by 2007 c. 28 Sch. 16 para. 9(2) Sch. 18 Pt. 17
- s. 78A(4) inserted by 2007 c. 28 Sch. 16 para. 9(3)
- s. 81A inserted by 2004 c. 12 Sch. 39 para. 19(1)
- s. 81A inserted by S.I. 2003/2760 Sch. para. 5(1)
- s. 81A inserted by S.I. 2003/2816 Sch. para. 5(1)
- s. 81A(d) substituted by 2007 c. 11 s. 80(5)
- s. 81B inserted by 2004 c. 12 Sch. 39 para. 20
- s. 81B inserted by S.I. 2003/2760 Sch. para. 6
- s. 81B inserted by S.I. 2003/2816 Sch. para. 6
- s. 81B(1) words omitted by 2008 c. 9 Sch. 30 para. 3
- s. 81B(4)(b) and word omitted by 2012 c. 14 s. 222(4)(e)
- s. 82A inserted by 2004 c. 12 s. 299(2)
- Sch. 4A inserted by 2012 c. 14 Sch. 35 para. 4
- Sch. 6A inserted by 2004 c. 12 Sch. 39 para. 17(2)
- Sch. 6A inserted by S.I. 2003/2760 Sch. para. 3(2)
- Sch. 6A inserted by S.I. 2003/2816 Sch. para. 3(2)
- Sch. 6A para. 10 words substituted by 2010 c. 4 Sch. 1 para. 415
- Sch. 6B inserted by 2011 c. 11 Sch. 22 para. 3
- Sch. 6B para. 2(4)(aa) inserted by 2012 c. 14 Sch. 35 para. 8(b)
- Sch. 6B para. 2(4)(a) word omitted by 2012 c. 14 Sch. 35 para. 8(a)
- Sch. 7A para. 18A(5)(b) and word omitted by 2012 c. 14 Sch. 39 para. 8(2)(b)(iii)
- Sch. 11A inserted by 2004 c. 12 Sch. 40
- Sch. 11A para. 3(4A)-(4C) inserted by 2009 c. 10 Sch. 50 para. 13(3)
- Sch. 11A para. 3A and cross-headings inserted by 2009 c. 10 Sch. 50 para. 14
- Sch. 11A para. 3(3)(4) omitted by 2009 c. 10 Sch. 50 para. 13(2)
- Sch. 11A para. 8-10 omitted by S.I. 2009/3054 Sch. para. 11(5)
- Sch. 11A para. 14(4) omitted by S.I. 2009/56 Sch. 1 para. 399(2)
- Sch. 11A para. 15 omitted by S.I. 2009/56 Sch. 1 para. 400
- Sch. 11A para. 9(6) substituted by S.I. 2009/56 Sch. 1 para. 397(5)
- Sch. 11A para. 12(2) substituted by S.I. 2009/56 Sch. 1 para. 398(3)
- Sch. 11A para. 3(4) word substituted by S.I. 2009/56 Sch. 1 para. 396
- Sch. 11A para. 9(5) word substituted by S.I. 2009/56 Sch. 1 para. 397(4)
- Sch. 11A para. 12(1) word substituted by S.I. 2009/56 Sch. 1 para. 398(2)
- Sch. 11A para. 12(3) word substituted by S.I. 2009/56 Sch. 1 para. 398(4)(a)
- Sch. 11A para. 14(6)(7) word substituted by S.I. 2009/56 Sch. 1 para. 399(4)
- Sch. 11A para. 14(5) words omitted by 2010 c. 33 Sch. 12 para. 5(b)
- Sch. 11A para. 9(3) words omitted by S.I. 2009/56 Sch. 1 para. 397(2)
- Sch. 11A para. 9(4) words omitted by S.I. 2009/56 Sch. 1 para. 397(3)(b)
- Sch. 11A para. 12(3) words omitted by S.I. 2009/56 Sch. 1 para. 398(4)(b)
- Sch. 11A para. 14(5) words substituted by 2010 c. 33 Sch. 12 para. 5(a)
- Sch. 11A para. 9(4) words substituted by S.I. 2009/56 Sch. 1 para. 397(3)(a)
- Sch. 11A para. 14(5) words substituted by S.I. 2009/56 Sch. 1 para. 399(3)(a)
- Sch. 11A para. 14(5) words substituted by S.I. 2009/56 Sch. 1 para. 399(3)(b)
- Sch. 17A para. 3(1)(2) applied (with modifications) by S.I. 2006/1958 reg. 7
- Sch. 17A para. 4(1)(2) applied (with modifications) by S.I. 2006/1958 reg. 7
- Sch. 17A para. 4(5) applied (with modifications) by S.I. 2006/1958 reg. 7
- Sch. 17A para. 8(1)(2) applied (with modifications) by S.I. 2006/1958 reg. 8
- Sch. 17A para. 7A and cross-heading inserted by 2004 c. 12 Sch. 39 para. 11(2)
- Sch. 17A para. 9(1)(c) and word inserted by 2004 c. 12 Sch. 39 para. 11(3)
- Sch. 17A para. 12A 12B and cross-heading inserted by 2004 c. 12 Sch. 39 para. 11(4)
- Sch. 17A inserted by 2004 c. 12 Sch. 39 para. 22(2)
- Sch. 17A para. 15A(1A) inserted by 2005 c. 22 Sch. 10 para. 13(a)
- Sch. 17A para. 18A and cross-heading inserted by 2005 c. 22 Sch. 10 para. 14
- Sch. 17A para. 7(4A) inserted by 2006 c. 25 Sch. 25 para. 2(1)
- Sch. 17A para. 9A and cross-heading inserted by 2006 c. 25 Sch. 25 para. 3(1)
- Sch. 17A para. 14(7) inserted by 2006 c. 25 Sch. 25 para. 7(3)
- Sch. 17A inserted by S.I. 2003/2760 Sch. para. 8(2)
- Sch. 17A inserted by S.I. 2003/2816 Sch. para. 8(2)
- Sch. 17A para. 10(1)(f)-(h) inserted by S.I. 2006/875 reg. 4
- Sch. 17A para. 11 modified by S.I. 2010/814 reg. 2
- Sch. 17A para. 7(4A)(c) omitted by 2012 c. 11 Sch. 3 para. 27(4)
- Sch. 17A para. 7(4A)(d) omitted by 2012 c. 11 Sch. 3 para. 27(4)
- Sch. 17A para. 19 omitted by 2012 c. 11 Sch. 3 para. 27(10)
- Sch. 17A para. 11(1) substituted by 2005 c. 22 Sch. 10 para. 12
- Sch. 17A para. 15A heading substituted by 2005 c. 22 Sch. 10 para. 13(b)
- Sch. 17A para. 3(3)(d) substituted by 2007 c. 11 s. 80(8)
- Sch. 17A para. 4(3)(d) substituted by 2007 c. 11 s. 80(8)
- Sch. 17A para. 8(3)(d) substituted by 2007 c. 11 s. 80(8)
- Sch. 17A para. 14(4)-(4B) substituted for Sch. 17A para. 14(4) by 2006 c. 25 Sch. 25 para. 7(2)
- Sch. 17A para. 15 Step 1-3 substituted for Sch. 17A para. 15 Step 1-6 by 2006 c. 25 Sch. 25 para. 8(1)
- Sch. 17A para. 19(2)-(6) substituted for Sch. 17A para. 19(2) by 2004 c. 12 Sch. 39 para. 11(6)
- Sch. 17A para. 18A(5)(a) word substituted by 2008 c. 9 s. 95(12)(a)
- Sch. 17A para. 16 words inserted by 2004 c. 12 Sch. 39 para. 11(5)
- Sch. 17A para. 12A words inserted by 2006 c. 25 Sch. 25 para. 4
- Sch. 17A para. 19(2) words inserted by 2006 c. 25 Sch. 25 para. 5(1)
- Sch. 17A para. 19(4) words inserted by 2006 c. 25 Sch. 25 para. 5(2)
- Sch. 17A para. 13 heading words inserted by 2006 c. 25 Sch. 25 para. 6(1)
- Sch. 17A para. 13(1) words inserted by 2006 c. 25 Sch. 25 para. 6(2)
- Sch. 17A para. 4(5)(b) words omitted by 2012 c. 11 Sch. 3 para. 27(3)
- Sch. 17A para. 10(1)(a) words omitted by 2012 c. 11 Sch. 3 para. 27(5)
- Sch. 17A para. 12A(1) words omitted by 2012 c. 11 Sch. 3 para. 27(6)
- Sch. 17A para. 12B(1) words omitted by 2012 c. 11 Sch. 3 para. 27(7)
- Sch. 17A para. 14(7)(b) words omitted by 2012 c. 11 Sch. 3 para. 27(9)
- Sch. 17A para. 11(5)(a) words substituted by 2005 c. 22 Sch. 10 para. 7
- Sch. 17A para. 13(2) words substituted by 2006 c. 25 Sch. 25 para. 2(2)
- Sch. 17A para. 7(3) words substituted by 2006 c. 25 Sch. 25 para. 3(2)
- Sch. 17A para. 14(1)(a) words substituted by 2006 c. 25 Sch. 25 para. 7(1)
- Sch. 17A para. 18A(5)(a) words substituted by 2008 c. 9 s. 95(12)(b)
- Sch. 17A para. 18A(5)(a) words substituted by 2008 c. 9 s. 95(12)(c)
- Sch. 17A para. 3(2) words substituted by 2008 c. 9 Sch. 30 para. 14
- Sch. 17A para. 3(5) words substituted by 2008 c. 9 Sch. 30 para. 14
- Sch. 17A para. 4(1) words substituted by 2008 c. 9 Sch. 30 para. 14
- Sch. 17A para. 4(4A) words substituted by 2008 c. 9 Sch. 30 para. 14
- Sch. 17A para. 18A(6) words substituted by 2010 c. 4 Sch. 1 para. 419
- Sch. 17A para. 1 words substituted by 2012 c. 11 Sch. 3 para. 27(2)
- Sch. 17A para. 13(2)(b) words substituted by 2012 c. 11 Sch. 3 para. 27(8)
- Sch. 17A para. 10(1)(h) words substituted by S.I. 2012/1667 reg. 3
Commencement Orders yet to be applied to the Finance Act 2003:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing provisions within this Act into force:
- S.I. 2003/1997 art. 2 commences (2003 c. 14)
- S.I. 2003/2497 art. 2 commences (2003 c. 14)
- S.I. 2003/2985 art. 2 commences (2003 c. 14)
- S.I. 2003/3077 art. 2 commences (2003 c. 14)
- S.I. 2004/2823 art. 2 commences (2003 c. 14)
- S.I. 2005/1713 art. 2 commences (2003 c. 14)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2004/1945 art. 2 commences (2004 c. 12)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2006/1014 art. 2(a) Sch. 1 para. 11(x) commences (2005 c. 4)
- S.I. 2008/3068 art. 2-5 commences (2008 c. 17)
- S.I. 2008/3110 art. 2-6 commences (2007 c. 28)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2009/2094 art. 2 commences (2005 c. 22)
- S.I. 2009/3024 art. 3 commences (2008 c. 9)
- S.I. 2009/3250 art. 2(h) commences (2007 c. 29)
- S.I. 2010/815 art. 2 commences (2009 c. 10)
- S.I. 2010/862 art. 2 commences (2008 c. 17)
- S.I. 2010/867 art. 2 commences (2009 c. 10)
- S.I. 2011/462 art. 2 commences (2004 c. 25)
- S.I. 2011/3019 art. 3 Sch. 1 commences (2011 c. 13)
- S.I. 2012/84 art. 2 3 commences (2011 c. 21)
- S.I. 2012/628 art. 2-8 commences (2011 c. 20)
- S.S.I. 2009/369 art. 3 Sch. 1 commences (2007 asp 3)
- S.R. 2007/37 art. 2 commences (S.I. 2006/3337 (N.I.))
Penalty proceedings before the courtE+W+S+N.I.
7(1)Where in the opinion of the Board the liability of a person for a penalty arises by reason of his fraud, or the fraud of another person, proceedings for the penalty may be brought—E+W+S+N.I.
(a)in the High Court, or
(b)in Scotland, in the Court of Session sitting as the Court of Exchequer.
(2)Proceedings under this paragraph in England and Wales shall be brought—
(a)by and in the name of the Board as an authorised department for the purposes of the Crown Proceedings Act 1947 (c. 44), or
(b)in the name of the Attorney General.
Any such proceedings shall be deemed to be civil proceedings by the Crown within the meaning of Part 2 of the Crown Proceedings Act 1947.
(3)Proceedings under this paragraph in Scotland shall be brought in the name of the Advocate General for Scotland.
(4)Proceedings under this paragraph in Northern Ireland shall be brought—
(a)by and in the name of the Board as an authorised department for the purposes of the Crown Proceedings Act 1947 as for the time being in force in Northern Ireland, or
(b)in the name of the Advocate General for Northern Ireland.
Any such proceedings shall be deemed to be civil proceedings within the meaning of Part 2 of the Crown Proceedings Act 1947 as for the time being in force in Northern Ireland.
(5)If in proceedings under this paragraph the court does not find that fraud is proved but considers that the person concerned is nevertheless liable to a penalty, the court may determine a penalty notwithstanding that, but for the opinion of the Board as to fraud, the penalty would not have been a matter for the court.
(6)Paragraph 2 (determination of penalty by officer of the Board) does not apply where proceedings are brought under this paragraph.
(7)In relation to any time before the coming into force of section 2(1) of the Justice (Northern Ireland) Act 2002 (c. 26), the reference in sub-paragraph (4)(b) to the Advocate General for Northern Ireland shall be read as a reference to the Attorney General for Northern Ireland.
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