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Finance Act 2008
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- 2008 c. 9
- SCHEDULE 44
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- Act modified by S.I. 2009/317 art. 3 Sch.
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
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Commencement Orders bringing provisions within this Act into force:
- S.I. 2008/1925 art. 2 commences (2008 c. 9)
- S.I. 2008/1928 art. 2 commences (2008 c. 9)
- S.I. 2008/1929 art. 2 commences (2008 c. 9)
- S.I. 2008/1930 art. 2 commences (2008 c. 9)
- S.I. 2008/1933 art. 2 commences (2008 c. 9)
- S.I. 2008/1935 art. 2(1) commences (2008 c. 9)
- S.I. 2009/402 art. 2 commences (2008 c. 9)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/404 art. 2 commences (2008 c. 9)
- S.I. 2009/405 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2010/409 art. 2 commences (2008 c. 9)
- S.I. 2011/23 art. 2 commences (2008 c. 9)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2010/867 art. 2 commences (2009 c. 10)
- S.I. 2011/975 art. 2 commences (2010 c. 13)
Section 138
SCHEDULE 44E+W+S+N.I.Certificates of debt: consequential provision
TMA 1970E+W+S+N.I.
1In section 70 of TMA 1970 (evidence), omit subsections (1) and (2).E+W+S+N.I.
OTA 1975E+W+S+N.I.
2In the table in paragraph 2(1) of Schedule 2 to OTA 1975 (management and collection of petroleum revenue tax), omit the entries in respect of section 70(1) and (2) of TMA 1970.E+W+S+N.I.
IHTA 1984E+W+S+N.I.
3In section 254 of IHTA 1984 (evidence), omit subsection (2).E+W+S+N.I.
Social Security Administration Act 1992 (c. 5)E+W+S+N.I.
4In section 118 of the Social Security Administration Act 1992 (evidence of non-payment), omit subsections (1), (3) and (7).E+W+S+N.I.
FA 1994E+W+S+N.I.
5In Schedule 7 to FA 1994 (insurance premium tax), in paragraph 29(1) (evidence by certificate)—E+W+S+N.I.
(a)in paragraph (a), after “Act,” insert “ or ”, and
(b)omit paragraph (c) (and the “or” before it).
VATA 1994E+W+S+N.I.
6In Schedule 11 to VATA 1994 (administration, collection and enforcement of VAT), in paragraph 14(1) (evidence by certificate), omit paragraph (d) (and the “or” before it).E+W+S+N.I.
FA 1996E+W+S+N.I.
7In Schedule 5 to FA 1996 (landfill tax), in paragraph 37(1) (evidence by certificate)—E+W+S+N.I.
(a)in paragraph (a), after “Act,” insert “ or ”, and
(b)omit paragraph (c) (and the “or” before it).
FA 2000E+W+S+N.I.
8In Schedule 6 to FA 2000 (climate change levy), in paragraph 135(1) (evidence by certificate)—E+W+S+N.I.
(a)in paragraph (a), after “levy,” insert “ or ”, and
(b)omit paragraphs (c) and (d).
FA 2001E+W+S+N.I.
9In Schedule 7 to FA 2001 (aggregates levy: information and evidence etc), in paragraph 12(1)—E+W+S+N.I.
(a)in paragraph (a), after “registered,” insert “ or ”, and
(b)omit paragraphs (c) and (d).
FA 2003E+W+S+N.I.
10In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery of tax), omit paragraph 7 (evidence of unpaid debt) and the heading before it.E+W+S+N.I.
Other repealsE+W+S+N.I.
11In consequence of the preceding provisions of this Schedule, omit—E+W+S+N.I.
(a)paragraph 21 of Schedule 19 to FA 1994,
(b)section 62(1) of the Social Security Act 1998 (c. 14),
(c)paragraph 32 of Schedule 19 to FA 1998,
(d)paragraph 7(2) and (6) of Schedule 5 to the Social Security (Transfer of Functions, etc.) Act 1999 (c. 2),
(e)section 89(3) of FA 2001, and
(f)paragraph 135(2) of Schedule 6 to ITEPA 2003.
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