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 tax | Return under section 254 of FA 2004.” |
(5)In the Table, after the entries relating to VAT insert—
| “Insurance premium tax | Return under regulations under section 54 of FA 1994. |
| Insurance premium tax | Return, statement or declaration in connection with a claim. |
| Inheritance tax | Account under section 216 or 217 of IHTA 1984. |
| Inheritance tax | Information or document under regulations under section 256 of IHTA 1984. |
| Inheritance tax | Statement or declaration in connection with a deduction, exemption or relief. |
| Stamp duty land tax | Return under section 76 of FA 2003. |
| Stamp duty reserve tax | Return under regulations under section 98 of FA 1986. |
| Petroleum revenue tax | Return under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975. |
| Petroleum revenue tax | Statement or declaration in connection with a claim under Schedule 5, 6, 7 or 8 to the Oil Taxation Act 1975. |
| Petroleum revenue tax | Statement under section 1(1)(a) of the Petroleum Revenue Tax Act 1980. |
| Aggregates levy | Return under regulations under section 25 of FA 2001. |
| Climate change levy | Return under regulations under paragraph 41 of Schedule 6 to FA 2000. |
| Landfill tax | Return under regulations under section 49 of FA 1996. |
| Air passenger duty | Return under section 38 of FA 1994. |
| Alcoholic liquor duties | Return under regulations under section 13, 49, 56 or 62 of the Alcoholic Liquor Duties Act 1979. |
| Alcoholic liquor duties | Statement or declaration in connection with a claim for repayment of duty under section 4(4) of FA 1995. |
| Tobacco products duty | Return under regulations under section 7 of the Tobacco Products Duties Act 1979. |
| Hydrocarbon oil duties | Return under regulations under section 21 of the Hydrocarbon Oil Duties Act 1979. |
| Excise duties | Return under regulations under section 93 of CEMA 1979. |
| Excise duties | Return under regulations under section 100G or 100H of CEMA 1979. |
| Excise duties | Statement or declaration in connection with a claim. |
| General betting duty | Return under regulations under paragraph 2 of Schedule 1 to BGDA 1981. |
| Pool betting duty | Return under regulations under paragraph 2A of Schedule 1 to BGDA 1981. |
| Bingo duty | Return under regulations under paragraph 9 of Schedule 3 to BGDA 1981. |
| Lottery duty | Return under regulations under section 28(2) of FA 1993. |
| Gaming duty | Return under directions under paragraph 10 of Schedule 1 to FA 1997. |
| Remote gaming duty | Return 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).”