SCHEDULES
SCHEDULE 22Amendments and repeals consequential on extension of HMRC powers
Part 2Repeals
I13
The provisions listed below are omitted.
I24
In TMA 1970—
a
sections 20C and 20CC (search warrants), and
b
in the definition of “tax” in section 118 the word “, 20C”.
I35
In CEMA 1979—
a
section 118C(3)(c) (gaming duty), and
b
the references to “a gaming duty offence” in section 118C(4)(b) and (5).
I46
In BGDA 1981—
a
paragraph 16 of Schedule 1 (general betting duty: search warrants),
b
paragraph 17 of Schedule 3 (bingo duty: search warrants), and
c
paragraph 17 of Schedule 4 (amusement machine licence duty: search warrants).
I57
Section 148(4) of FA 1989 (definition of “business” for purposes of section 20C of TMA 1970).
I68
In VATA 1994—
a
section 72(9) (powers of arrest), and
b
paragraph 10(3) to (6) of Schedule 11 (search warrants).
I79
In Schedule 7 to FA 1994 (insurance premium tax)—
a
paragraph 4(2) to (5) (search warrants), and
b
paragraph 4(6) and (7) (power of arrest).
I810
In Schedule 5 to FA 1996 (landfill tax)—
a
paragraph 5 (search warrants), and
b
paragraph 6 (power of arrest).
I911
In Schedule 6 to FA 2000 (climate change levy)—
a
paragraph 97 (power of arrest), and
b
paragraph 130 (search warrants).
I1012
In FA 2001 (aggregates levy)—
a
paragraph 6 of Schedule 6 (power of arrest), and
b
paragraph 7 of Schedule 7 (search warrants).
I1113
1
In the Criminal Justice and Police Act 2001—
a
section 57(1)(c) (section 20CC of TMA 1970),
b
section 63(2)(e) (section 20C of TMA 1970), and
c
section 65(3) (section 20C of TMA 1970).
2
In Schedule 1 to that Act—
a
paragraph 13 (section 20C of TMA 1970),
b
paragraph 28 (paragraph 17(2) of Schedule 3 to BGDA 1981),
c
paragraph 29 (paragraph 17(2) of Schedule 4 to BDGA 1981),
d
paragraph 57 (paragraph 4(3) of Schedule 7 to FA 1994),
e
paragraph 58 (paragraph 10(3) of Schedule 11 to VATA 1994),
f
paragraph 61 (paragraph 5(2) of Schedule 5 to FA 1996), and
g
paragraph 72 (paragraph 130(2) of Schedule 6 to FA 2000).
I1214
Section 36(2) and (3) of the Tax Credits Act 2002 (c. 21) (search warrants).
I1315
Section 323(3)(e) and (f) of the Proceeds of Crime Act 2002 (c. 29) (approval of applications under section 20C of TMA 1970).
I1416
Part 7 of Schedule 13 to FA 2003 (stamp duty land tax: search warrants).
I1517
In CRCA 2005—
a
section 13(3)(b) and (c) (Commissioners' functions not delegable to officers), and
b
section 14(2)(b) and (c) (non-delegable functions of Commissioners).