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2(1)Paragraph 1 (error in taxpayer's document) is amended as follows.U.K.
(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).”
Commencement Information
I1Sch. 40 para. 2 in force at 1.4.2009 by S.I. 2009/571, art. 2 (with arts. 3-5)