- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2. In this Order—
“HMRC” means Her Majesty’s Revenue and Customs;
“self-assessment amount” means any tax or other amount in relation to which, for any tax year—
a return falls to be made under—
an assessment is made under section 29 of that Act (assessment where loss of tax discovered)(4),
and includes any penalties assessed in relation to that tax or amount.
1970 c. 9. Section 8, together with sections 8A and 9, was subsituted for sections 8 and 9 by section 90(1) of the Finance Act 1990 (c. 29) and relevantly amended by section 178(1) of the Finance Act 1994 (c. 9); section 121(1) of the Finance Act 1996 (c. 8); and sections 88(1) and (2) and 114 of, and Part 5(3) of Schedule 27 to, the Finance Act 2007 (c. 11).
Section 8A(1) was subsituted by section 178(2) of the Finance Act 1994 and amended by section 103(3) of the Finance Act 1995 (c. 4); section 121(1) of the Finance Act 1996; and sections 89(1) and (2) and 114 of, and Part 5(3) of Schedule 27 to, the Finance Act 2007.
Section 12AA was inserted by section 184 of the Finance Act 1994 and relevantly amended by section 123(1) and (2) of the Finance Act 1996.
Section 29 was subsituted by section 191 of the Finance Act 1994 and amended by section 117(3) of, and paragraph 12 of Schedule 19 to, the Finance Act 1998 (c. 36); section 88 of, and paragraph 22 of Schedule 29 to, the Finance Act 2001(c. 9); section 88(2) of the Finance Act 2005 (c. 7); sections 113 and 118 of, and paragraphs 65 and 71 of Schedule 36, and paragraphs 1 and 3 of Schedule 39, to, the Finance Act 2008 (c. 9); and section 374 of, and paragraphs 1 and 5 of Schedule 8 to the Taxation (International and Other Provisions) Act 2010 (c. 8).
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.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
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: