Transitional provisions4.

Paragraph 25 (consequential repeals), paragraph 29 of Schedule 24 to the Finance Act 20072 and paragraph 21 of Schedule 40 to the Finance Act 2008 repeal the following provisions only in so far as those provisions relate to conduct involving dishonesty which gives rise to a penalty under Schedule 41 to the Finance Act 2008—

(a)

in the Value Added Tax Act 19943—

(i)

sections 60 and 61 (VAT evasion), and

(ii)

section 67(1)(b) (failure to notify);

(b)

in the Finance Act 19944—

(i)

section 8 (penalty for evasion of excise duty), and

(ii)

paragraphs 12 and 13 of Schedule 7 (insurance premium tax: civil penalties);

(c)

paragraphs 18 and 19 of Schedule 5 to the Finance Act 19965 (landfill tax: civil penalties: evasion and misdeclaration or neglect);

(d)

paragraphs 98 and 99 of Schedule 6 to the Finance Act 20006 (climate change levy: civil penalties: evasion, liability of directors and misdeclaration or neglect);

(e)

in Schedule 6 to the Finance Act 20017—

(i)

paragraphs 7 and 8 (aggregates levy: civil penalties: evasion, liability of directors and misdeclaration or neglect); and

(ii)

paragraph 9A(5)(b) (penalty under paragraph 7 above); and

(f)

section 133(2) to (4) of the Finance Act 20028 (aggregates levy: amendments to provisions about civil penalties).