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Finance Act 2008

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This is the original version (as it was originally enacted).

2(1)Paragraph 1 (error in taxpayer’s document) is amended as follows.

(2)In sub-paragraph (2)—

(a)for “P's” substitute “a”, and

(b)omit “by P”.

(3)In sub-paragraph (3), for “careless or deliberate (within the meaning of paragraph 3)” substitute “careless (within the meaning of paragraph 3) or deliberate on P’s part”.

(4)In the Table, after the entry relating to income tax and capital gains tax: accounts in connection with a partnership return insert—

Income taxReturn under section 254 of FA 2004.

(5)In the Table, after the entries relating to VAT insert—

Insurance premium taxReturn under regulations under section 54 of FA 1994.
Insurance premium taxReturn, statement or declaration in connection with a claim.
Inheritance taxAccount under section 216 or 217 of IHTA 1984.
Inheritance taxInformation or document under regulations under section 256 of IHTA 1984.
Inheritance taxStatement or declaration in connection with a deduction, exemption or relief.
Stamp duty land taxReturn under section 76 of FA 2003.
Stamp duty reserve taxReturn under regulations under section 98 of FA 1986.
Petroleum revenue taxReturn under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975.
Petroleum revenue taxStatement or declaration in connection with a claim under Schedule 5, 6, 7 or 8 to the Oil Taxation Act 1975.
Petroleum revenue taxStatement under section 1(1)(a) of the Petroleum Revenue Tax Act 1980.
Aggregates levyReturn under regulations under section 25 of FA 2001.
Climate change levyReturn under regulations under paragraph 41 of Schedule 6 to FA 2000.
Landfill taxReturn under regulations under section 49 of FA 1996.
Air passenger dutyReturn under section 38 of FA 1994.
Alcoholic liquor dutiesReturn under regulations under section 13, 49, 56 or 62 of the Alcoholic Liquor Duties Act 1979.
Alcoholic liquor dutiesStatement or declaration in connection with a claim for repayment of duty under section 4(4) of FA 1995.
Tobacco products dutyReturn under regulations under section 7 of the Tobacco Products Duties Act 1979.
Hydrocarbon oil dutiesReturn under regulations under section 21 of the Hydrocarbon Oil Duties Act 1979.
Excise dutiesReturn under regulations under section 93 of CEMA 1979.
Excise dutiesReturn under regulations under section 100G or 100H of CEMA 1979.
Excise dutiesStatement or declaration in connection with a claim.
General betting dutyReturn under regulations under paragraph 2 of Schedule 1 to BGDA 1981.
Pool betting dutyReturn under regulations under paragraph 2A of Schedule 1 to BGDA 1981.
Bingo dutyReturn under regulations under paragraph 9 of Schedule 3 to BGDA 1981.
Lottery dutyReturn under regulations under section 28(2) of FA 1993.
Gaming dutyReturn under directions under paragraph 10 of Schedule 1 to FA 1997.
Remote gaming dutyReturn under regulations under section 26K of BGDA 1981.

(6)In the Table, in the last entry, in column 1, for “Income tax, capital gains tax, corporation tax or VAT” substitute “Any of the taxes mentioned above”.

(7)Insert at the end—

(5)In relation to a return under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975, references in this Schedule to P include any person who, after the giving of the return for a taxable field (within the meaning of that Act), becomes the responsible person for the field (within the meaning of that Act).

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