- Latest available (Revised)
- Original (As enacted)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
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.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
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:
Commencement Orders bringing legislation that affects this Act into force:
1(1)This Schedule applies where—E+W+S+N.I.
(a)a sum is payable by a person (“the debtor”) to the Commissioners under or by virtue of an enactment or under a contract settlement,
(b)an officer of Revenue and Customs reasonably requires contact details for the debtor for the purpose of collecting that sum,
(c)the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and
(d)the condition in sub-paragraph (2) is met.
(2)That condition is that—
(a)the third party is a company, a local authority or a local authority association, or
(b)the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.
(3)This Schedule does not apply if—
(a)the third party is a charity and obtained the details in the course of providing services free of charge, or
(b)the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.
2(1)An officer of Revenue and Customs may by notice in writing require the third party to provide the details.E+W+S+N.I.
(2)The notice must name the debtor.
3If a notice is given to the third party under this Schedule, the third party must provide the details—E+W+S+N.I.
(a)within such period, and
(b)at such time, by such means and in such form (if any),
as is reasonably specified or described in the notice.
4(1)The third party may appeal against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.E+W+S+N.I.
(2)Paragraph 32 of Schedule 36 to FA 2008 (procedure on appeal to tribunal) applies to an appeal under this paragraph as it applies to an appeal relating to a notice under that Schedule.
5(1)This paragraph applies if the third party fails to comply with the notice.E+W+S+N.I.
(2)The third party is liable to a penalty of £300.
(3)Paragraphs 44 to 49 and 52 of Schedule 36 to FA 2008 (assessment and enforcement of penalties etc) apply in relation to a penalty under this paragraph as they apply in relation to a penalty under paragraph 39(1)(a) of that Schedule (and references in those provisions to an information notice include a notice under this Schedule).
6(1)If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sum for the time being specified in paragraph 5 such other sum as appears to them to be justified by the change.E+W+S+N.I.
(2)In sub-paragraph (1) “relevant date” means—
(a)the date on which this Act is passed, and
(b)each date on which the power conferred by that sub-paragraph has been exercised.
(3)Regulations under this paragraph do not apply to any failure which began before the date on which they come into force.
(4)Regulations made by the Treasury under this paragraph are to be made by statutory instrument.
(5)A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.
7Subject to the provisions of this Schedule, the following provisions of TMA 1970 apply for the purposes of this Schedule as they apply for the purposes of the Taxes Acts—E+W+S+N.I.
(a)section 108 (responsibility of company officers),
(b)section 114 (want of form), and
(c)section 115 (delivery and service of documents).
8In this Schedule—E+W+S+N.I.
a profession, and
a property business;
“charity” means a company, body of persons or trust established for charitable purposes only;
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted;
“contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment;
“enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978);
“” has the meaning given in section 999 of ITA 2007;
“” has the meaning given in section 1000 of that Act;
“property business” has the same meaning as in ITTOIA 2005 (see section 263(6) of that Act).
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: