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Finance Bill
Schedule 12 — Stamp duty land tax: collection and recovery of tax
Part 1 — General

    212

 

issue a warrant in writing authorising a collector to break open, in the

daytime, any house or premises, calling to his assistance any constable.

                   Every such constable shall, when so required, assist the collector in the

execution of the warrant and in levying such distress in the house or

premises.

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          (3)      A levy or warrant to break open must be executed by, or under the direction

of, and in the presence of, the collector.

          (4)      A distress levied by the collector shall be kept for five days, at the costs and

charges of the person in default.

          (5)      If the person in default does not pay the sum due, together with the costs and

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charges, the distress shall be appraised by one or more independent persons

appointed by the collector, and shall be sold by public auction by the

collector for payment of the sum due and all costs and charges.

                   Any surplus resulting from the distress, after the deduction of the costs and

charges and of the sum due, shall be restored to the owner of the goods

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distrained.

          (6)      The Treasury may by regulations make provision with respect to—

              (a)             the fees chargeable on or in connection with the levying of distress,

and

              (b)             the costs and charges recoverable where distress has been levied.

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Recovery of tax by diligence in Scotland

  3       (1)      In Scotland, where any tax is due and has not been paid, the sheriff, on an

application by the collector accompanied by a certificate by the collector—

              (a)             stating that none of the persons specified in the application has paid

the tax to him,

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              (b)             stating that the collector has demanded payment under paragraph 1

from each such person of the amount due by him,

              (c)             stating that 14 days have elapsed since the date of such demand

without payment of that amount, and

              (d)             specifying the amount due and unpaid by each such person,

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                   shall grant a summary warrant in a form prescribed by Act of Sederunt

authorising the recovery, by any of the diligences mentioned in sub-

paragraph (2), of the amount remaining due and unpaid.

          (2)      The diligences referred to in sub-paragraph (1) are—

              (a)             an attachment;

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              (b)             an earnings arrestment;

              (c)             an arrestment and action of furthcoming or sale.

          (3)      Subject to sub-paragraph (4), the sheriff officer’s fees, together with the

outlays necessarily incurred by him, in connection with the execution of a

summary warrant are chargeable against the debtor.

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          (4)      No fee is chargeable by the sheriff officer against the debtor for collecting,

and accounting to the collector for, sums paid to him by the debtor in respect

of the amount owing.

 

 

Finance Bill
Schedule 12 — Stamp duty land tax: collection and recovery of tax
Part 2 — Court proceedings

    213

 

Part 2

Court proceedings

Civil proceedings in magistrates’ court or court of summary jurisdiction

  4       (1)      An amount not exceeding £2,000 due and payable by way of tax is in

England and Wales or Northern Ireland recoverable summarily as a civil

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debt in proceedings brought in the name of the collector.

          (2)      All or any of the sums recoverable under this paragraph that are—

              (a)             due from any one person, and

              (b)             payable to any one collector,

                   may be included in the same complaint, summons or other document

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required to be laid before or issued by justices.

                   Each such document shall, as respects each such sum, be construed as a

separate document and its invalidity as respects any one such sum does not

affect its validity as respects any other such sum.

          (3)      Proceedings under this paragraph in England and Wales may be brought at

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any time within one year from the time when the matter complained of

arose.

          (4)      In sub-paragraph (1) the expression “recoverable summarily as a civil debt”

in relation to proceedings in Northern Ireland means recoverable by

proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland)

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Order 1981 (S.I. 1981/1675 (N.I. 26)).

          (5)      The Treasury may by order increase the sum specified in sub-paragraph (1).

Proceedings in county court or sheriff court

  5       (1)      Tax due and payable may be sued for and recovered from the person

charged as a debt due to the Crown by proceedings brought in the name of

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a collector—

              (a)             in a county court, or

              (b)             in a sheriff court.

          (2)      An officer of the Board who is authorised by the Board to do so may address

the court in any proceedings under this paragraph in England and Wales or

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Scotland.

          (3)      In Northern Ireland—

              (a)             the reference in sub-paragraph (1) to a county court is to a county

court held for a division under the County Courts (Northern Ireland)

Order 1980 (S.I. 1980/397 (N.I. 3));

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              (b)             proceedings may not be brought under this paragraph if the amount

exceeds the limit specified in Article 10(1) of that Order;

              (c)             Part III of that Order (general civil jurisdiction) applies for the

purposes of this paragraph; and

              (d)             sections 21 and 42(2) of the Interpretation Act (Northern Ireland)

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1954 (c. 33 (N.I.)) apply as if any reference in those provisions to an

enactment included this paragraph.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 1 — Power of authorised officer to call for documents or information from taxpayer

    214

 

Proceedings in High Court or Court of Session

  6        Tax may be sued for and recovered from the person charged—

              (a)             as a debt due to the Crown, or

              (b)             by any other means by which a debt of record or otherwise due to the

Crown may be sued for and recovered,

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           by proceedings in the High Court or, in Scotland, in the Court of Session

sitting as the Court of Exchequer.

Evidence of unpaid tax

  7       (1)      A certificate of an officer of the Board—

              (a)             that tax is due and payable, and

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              (b)             that to the best of his knowledge and belief payment of the tax has

not been made,

                   is sufficient evidence that the sum mentioned in the certificate is unpaid and

is due to the Crown.

          (2)      A document purporting to be such a certificate shall be deemed to be such a

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certificate unless the contrary is proved.

Schedule 13

Section 93

 

Stamp duty land tax: information powers

Part 1

Power of authorised officer to call for documents or information from

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taxpayer

Notice requiring taxpayer to deliver documents or provide information

  1       (1)      An authorised officer of the Board may by notice in writing require a

person—

              (a)             to deliver to him such documents as are in that person’s possession

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or power and (in the officer’s reasonable opinion) contain, or may

contain, information relevant to—

                    (i)                   any tax liability to which that person is or may be subject, or

                    (ii)                  the amount of any such liability, or

              (b)             to provide him with such information as he may reasonably require

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as being relevant to, or to the amount of, any such liability.

          (2)      An “authorised officer of the Board” means an officer of the Board

authorised for the purposes of this Part of this Schedule.

          (3)      Before a person is given a notice under this paragraph he must be given a

reasonable opportunity to deliver the documents or provide the information

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in question.

                   No application for consent under paragraph 2 shall be made unless he has

been given that opportunity.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 1 — Power of authorised officer to call for documents or information from taxpayer

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Requirement of consent of General or Special Commissioner

  2       (1)      The consent of a General or Special Commissioner is required for the giving

of a notice under paragraph 1.

          (2)      Consent shall not be given unless the Commissioner is satisfied that in all the

circumstances the officer is justified in proceeding under that paragraph.

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          (3)      A Commissioner who has given such consent shall not take part in, or be

present at, any proceedings on, or related to, any appeal brought by the

person to whom the notice applies if the Commissioner has reason to believe

that any of the required information is likely to be adduced in evidence in

those proceedings.

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                   The “required information” means any document or information that was

the subject of the notice with respect to which the Commissioner gave his

consent.

Contents of notice under this Part

  3       (1)      A notice under paragraph 1 must—

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              (a)             specify or describe the documents or information to which it relates,

and

              (b)             require the documents to be delivered, or the information to be

provided, within such time as may be specified in the notice.

          (2)      The period specified for complying with the notice must not be less than 30

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days after the date of the notice.

Summary of reasons to be given

  4       (1)      An officer who gives a notice under paragraph 1 must also give to the person

to whom the notice applies a written summary of his reasons for applying

for consent to the notice.

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          (2)      This does not require the disclosure of any information—

              (a)             that would, or might, identify any person who has provided the

officer with any information which he took into account in deciding

whether to apply for consent, or

              (b)             that the General or Special Commissioner giving consent under

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paragraph 2 directs need not be disclosed.

          (3)      A Commissioner shall not give any such direction unless he is satisfied that

the officer has reasonable grounds for believing that disclosure of the

information in question would prejudice the assessment or collection of tax.

Power to take copies of documents etc

35

  5        The person to whom documents are delivered, or to whom information is

provided, in pursuance of a notice under paragraph 1 may take copies of

them or of extracts from them.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 2 — Power of authorised officer to call for documents from third party

    216

 

Part 2

Power of authorised officer to call for documents from third party

Notice requiring documents to be delivered or made available

  6       (1)      An authorised officer of the Board may for the purpose of enquiring into the

tax liability of any person (“the taxpayer”) by notice in writing require any

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other person—

              (a)             to deliver to the officer, or

              (b)             if the person to whom the notice is given so elects, to make available

for inspection by a named officer of the Board,

                   such documents as are in that person’s possession or power and (in the

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officer’s reasonable opinion) contain, or may contain, information relevant

to any tax liability to which the taxpayer is or may be, or may have been,

subject, or the amount of any such liability.

          (2)      An “authorised officer of the Board” means an officer of the Board

authorised for the purposes of this Part of this Schedule.

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          (3)      Before a person is given a notice under this paragraph he must be given a

reasonable opportunity to deliver or make available the documents in

question.

                   No application for consent under paragraph 7 shall be made unless he has

been given that opportunity.

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          (4)      The persons who may be treated as “the taxpayer” for the purposes of this

paragraph include a company that has ceased to exist and an individual who

has died.

                   But a notice in relation to a taxpayer who has died may not be given more

than six years after his death.

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Requirement of consent of General or Special Commissioner

  7       (1)      The consent of a General or Special Commissioner is required for the giving

of a notice under paragraph 6.

          (2)      Consent shall not be given unless the Commissioner is satisfied that in all the

circumstances the officer is justified in proceeding under that paragraph.

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          (3)      A Commissioner who has given such consent shall not take part in, or be

present at, any proceedings on, or related to, any appeal brought by the

taxpayer concerned if the Commissioner has reason to believe that any of the

documents that were the subject of the notice is likely to be adduced in

evidence in those proceedings.

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Contents of notice under paragraph 6

  8       (1)      A notice under paragraph 6 must—

              (a)             specify or describe the documents to which it relates, and

              (b)             require the documents to be delivered or made available within such

time as may be specified in the notice.

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          (2)      The period specified for complying with the notice must not be less than 30

days after the date of the notice.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 2 — Power of authorised officer to call for documents from third party

    217

 

          (3)      Subject to paragraph 11 (power to give notice in respect of unnamed

taxpayer or taxpayers), a notice under this paragraph must name the

taxpayer to whom it relates.

Copy of notice to be given to taxpayer

  9       (1)      Where a notice is given to a person under this paragraph, the officer shall

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give a copy of the notice to the taxpayer to whom it relates.

          (2)      This paragraph does not apply if, on application by the officer, a General or

Special Commissioner directs that it shall not apply.

          (3)      Such a direction shall only be given if the Commissioner is satisfied that the

officer has reasonable grounds for suspecting the taxpayer of fraud.

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Summary of reasons to be given

  10      (1)      An officer who gives a notice under paragraph 6 must also give to the

taxpayer concerned a written summary of his reasons for applying for

consent to the notice.

          (2)      This does not require the disclosure of any information—

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              (a)             that would, or might, identify any person who has provided the

officer with any information which he took into account in deciding

whether to apply for consent, or

              (b)             that the General or Special Commissioner giving consent under

paragraph 7 directs need not be disclosed.

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          (3)      A Commissioner shall not give such a direction unless he is satisfied that the

officer has reasonable grounds for believing that disclosure of the

information in question would prejudice the assessment or collection of tax.

          (4)      This paragraph does not apply if under paragraph 9(2) a copy of the notice

need not be given to the taxpayer.

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Power to give notice relating to unnamed taxpayer or taxpayers

  11      (1)      If, on an application made by an officer of the Board and authorised by an

order of the Board, a Special Commissioner gives his consent, the officer

may give such a notice as is mentioned in paragraph 6 without naming the

taxpayer to whom the notice relates.

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          (2)      Consent shall not be given unless the Commissioner is satisfied—

              (a)             that the notice relates—

                    (i)                   to a taxpayer whose identity is not known to the officer, or

                    (ii)                  to a class of taxpayers whose individual identities are not so

known,

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              (b)             that there are reasonable grounds for believing that the taxpayer, or

any of the class of taxpayers, to whom the notice relates may have

failed or may fail to comply with any provision of this Part of this

Act,

              (c)             that any such failure is likely to have led or to lead to serious

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prejudice to the proper assessment or collection of tax, and

              (d)             that the information that is likely to be contained in the documents

to which the notice relates is not readily available from another

source.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 3 — Power to call for papers of tax accountant

    218

 

          (3)      Before a person is given a notice under this paragraph he must be given a

reasonable opportunity to deliver or make available the documents in

question.

                   No application for consent under sub-paragraph (1) shall be made unless he

has been given that opportunity.

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          (4)      A person to whom there is given a notice under this paragraph may, by

notice in writing given to the officer within 30 days after the date of the

notice, object to it on the ground that it would be onerous for him to comply

with it.

          (5)      If the matter is not resolved by agreement it shall be referred to the Special

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Commissioners who may confirm, vary or cancel the notice.

Contents of notice under paragraph 11

  12      (1)      A notice under paragraph 11 must—

              (a)             specify or describe the documents to which it relates, and

              (b)             require the documents to be delivered or made available within such

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time as may be specified in the notice.

          (2)      The period specified for complying with the notice must not be less than 30

days after the date of the notice.

Power to take copies of documents etc

  13       The person to whom documents are delivered or made available in

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pursuance of a notice under this Part of this Schedule may take copies of

them or of extracts from them.

Part 3

Power to call for papers of tax accountant

Power to call for papers of tax accountant

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  14      (1)      Where a person who has stood in relation to others as a tax accountant—

              (a)             is convicted of an offence in relation to tax by or before a court in the

United Kingdom, or

              (b)             has a penalty imposed on him under section 96 (assisting in

preparation of incorrect return etc),

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                   an authorised officer of the Board may by notice in writing require that

person to deliver to him such documents as are in his possession or power

and (in the officer’s reasonable opinion) contain information relevant to any

tax liability to which any client of his is or has been, or may be or have been,

subject, or to the amount of any such liability.

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          (2)      An “authorised officer of the Board” means an officer of the Board

authorised for the purposes of this Part of this Schedule.

          (3)      Before a person is given a notice under this paragraph he must be given a

reasonable opportunity to deliver the documents in question.

                   No application for consent under paragraph 16 shall be made unless he has

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been given that opportunity.

 

 

 
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