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Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 6 — Order of judicial authority for the delivery of documents

    226

 

Complying with an order

  37      (1)      The Inland Revenue may make provision by regulations as to how a person

is to comply with an order under paragraph 32.

          (2)      The regulations may, in particular, make provision as to—

              (a)             the officer of the Board to whom the documents are to be produced,

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              (b)             the address to which the documents are to be taken or sent, and

              (c)             the circumstances in which sending documents by post complies

with the order.

          (3)      Where an order relates to a document in electronic or magnetic form, the

order shall be taken to require the person to deliver the information

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recorded in the document in a form in which it is visible and legible.

Document not to be retained if photograph or copy sufficient

  38       Where a document delivered to an officer of the Board under this Part of this

Schedule is of such a nature that a photograph or copy of it would be

sufficient—

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              (a)             for use as evidence at a trial for an offence, or

              (b)             for forensic examination or for investigation in connection with an

offence,

           it shall not be retained longer than is necessary to establish that fact and to

obtain the photograph or copy.

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Access to or supply of photograph or copy of documents delivered

  39      (1)      If a request for permission to be granted access to a document that—

              (a)             has been delivered to an officer of the Board under this Part of this

Schedule, and

              (b)             is retained by the Board for the purposes of investigating an offence,

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                   is made to the officer in overall charge of the investigation by a person who

had custody or control of the document immediately before it was so

delivered, or by someone acting on behalf of any such person, the officer

shall allow the person who made the request access to it under the

supervision of an officer of the Board.

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          (2)      If a request for a photograph or copy of any such document is made to the

officer in overall charge of the investigation by a person who had custody or

control of the document immediately before it was so delivered, or by

someone acting on behalf of any such person, the officer shall—

              (a)             allow the person who made the request access to it under the

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supervision of an officer of the Board for the purpose of

photographing or copying it, or

              (b)             photograph or copy it, or cause it to be photographed or copied.

          (3)      Where a document is photographed or copied under sub-paragraph (2)(b)

the photograph or copy shall be supplied to the person who made the

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request.

          (4)      The photograph or copy shall be supplied within a reasonable time from the

making of the request.

          (5)      There is no duty under this paragraph to grant access to, or to supply a

photograph or copy of, a document if the officer in overall charge of the

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Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 7 — Entry with warrant to obtain evidence of offence

    227

 

investigation for the purposes of which it was delivered has reasonable

grounds for believing that to do so would prejudice—

              (a)             that investigation,

              (b)             the investigation of an offence other than the offence for the purposes

of the investigation of which the document was delivered, or

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              (c)             any criminal proceedings that may be brought as a result of—

                    (i)                   the investigation of which he is in charge, or

                    (ii)                  any such investigation as is mentioned in paragraph (b).

          (6)      The references in this paragraph to the officer in overall charge of the

investigation is to the person whose name and address are endorsed on the

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order concerned as being the officer so in charge.

Sanction for failure to comply with order

  40      (1)      A person who fails to comply with an order under this Part of this Schedule

may be dealt with as if he had committed a contempt of the court.

          (2)      For this purpose “the court” means—

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              (a)             in relation to an order made by a circuit judge, the Crown Court;

              (b)             in relation to an order made by a sheriff, a sheriff court;

              (c)             in relation to an order made by a county court judge in Northern

Ireland, a county court in Northern Ireland.

Notice of order, etc

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  41       The Inland Revenue may make provision by regulations as to the

circumstances in which notice of an order under paragraph 32, or of an

application for such an order, is to be treated as having been given.

General provisions about regulations

  42       Regulations under this Part of this Schedule may contain such incidental,

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supplementary and transitional provision as appears to the Inland Revenue

to be appropriate.

Part 7

Entry with warrant to obtain evidence of offence

Power to issue warrant

30

  43      (1)      The appropriate judicial authority, if satisfied on information on oath given

by an officer of the Board that—

              (a)             there is reasonable ground for suspecting that an offence involving

serious fraud in connection with, or in relation to, tax is being, has

been or is about to be committed and that evidence of it is to be found

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on premises specified in the information, and

              (b)             in applying under this paragraph the officer acts with the approval

of the Board given in relation to the particular case,

                   may issue a warrant in writing authorising an officer of the Board to enter

the premises, if necessary by force, at any time within 14 days from the time

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of issue of the warrant, and search them.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 7 — Entry with warrant to obtain evidence of offence

    228

 

          (2)      The appropriate judicial authority is—

              (a)             in England and Wales, a circuit judge;

              (b)             in Scotland, a sheriff;

              (c)             in Northern Ireland, a county court judge.

          (3)      Where in Scotland the information relates to premises situated in different

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sheriffdoms—

              (a)             petitions for the issue of warrants in respect of all the premises to

which the information relates may be made to the sheriff for a

sheriffdom in which any of the premises is situated, and

              (b)             where the sheriff issues a warrant in respect of premises situated in

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his own sheriffdom, he shall also have jurisdiction to issue warrants

in respect of all or any of the other premises to which the information

relates.

                   This does not affect any power or jurisdiction of a sheriff to issue a warrant

in respect of an offence committed within his own sheriffdom.

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Meaning of offence involving serious fraud

  44      (1)      An offence that involves fraud is for the purposes of this Part of this

Schedule an offence involving serious fraud if its commission has led, or is

intended or likely to lead, either—

              (a)             to substantial financial gain to any person, or

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              (b)             to serious prejudice to the proper assessment or collection of tax.

          (2)      An offence that, if considered alone, would not be regarded as involving

serious fraud may nevertheless be so regarded if there is reasonable ground

for suspecting that it forms part of a course of conduct that is, or but for its

detection would be, likely to result in serious prejudice to the proper

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assessment or collection of tax.

          (3)      Sub-paragraphs (1) and (2) are without prejudice to the general concept of

serious fraud.

Approval of application by Board

  45      (1)      The Board shall not approve an application for a warrant under this Part of

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this Schedule unless they have reasonable grounds for believing that use of

the procedure under Part 6 of this Schedule (order for delivery of

documents) might seriously prejudice the investigation.

          (2)      Section 4A of the Inland Revenue Regulation Act 1890 (c. 21) (Board’s

functions exercisable by an officer acting under their authority) does not

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apply to the giving of Board approval under this paragraph.

Extent of powers conferred by warrant

  46       The powers conferred by a warrant under this Part of this Schedule are not

exercisable—

              (a)             by more than such number of officers of the Board as may be

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specified in the warrant,

              (b)             outside such times of day as may be so specified, and

              (c)             if the warrant so provides, otherwise than in the presence of a

constable in uniform.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 7 — Entry with warrant to obtain evidence of offence

    229

 

Exercise of powers conferred by warrant

  47      (1)      An officer of the Board seeking to exercise the powers conferred by a

warrant under this Part of this Schedule or, if there is more than one such

officer, the one who is in charge of the search—

              (a)             if the occupier of the premises concerned is present at the time the

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search is to begin, shall supply a copy of the warrant endorsed with

his name to the occupier;

              (b)             if at that time the occupier is not present but a person who appears

to the officer to be in charge of the premises is present, shall supply

such a copy to that person; and

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              (c)             if neither paragraph (a) nor paragraph (b) applies, shall leave such a

copy in a prominent place on the premises.

          (2)      An officer who enters the premises under the authority of a warrant under

this Part of this Schedule may—

              (a)             take with him such other persons as appear to him to be necessary,

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              (b)             seize and remove any things whatsoever found there that he has

reasonable cause to believe may be required as evidence for the

purposes of proceedings in respect of such an offence as is

mentioned in paragraph 43(1), and

              (c)             search or cause to be searched any person found on the premises

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whom he has reasonable cause to believe to be in possession of such

things.

                   But no person shall be searched except by a person of the same sex.

          (3)      In the case of information contained in a computer that—

              (a)             an officer who enters the premises as mentioned in sub-paragraph

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(2) has reasonable cause to believe may be required as evidence for

the purposes mentioned in paragraph (b) of that sub-paragraph, and

              (b)             is accessible from the premises,

                   the power of seizure under that sub-paragraph includes a power to require

the information to be produced in a form in which it can be taken away and

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in which it is visible and legible.

Items subject to legal privilege

  48      (1)      Nothing in this Part of this Schedule authorises the seizure of items subject

to legal privilege.

          (2)      Items “subject to legal privilege” means—

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              (a)             communications between a professional legal adviser and his client

or any person representing his client made in connection with the

giving of legal advice to the client;

              (b)             communications between a professional legal adviser and his client

or any person representing his client, or between such an adviser or

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his client or any such representative and any other person, made in

connection with or in contemplation of legal proceedings and for the

purposes of such proceedings;

              (c)             items enclosed with or referred to in such communications and

made—

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                    (i)                   in connection with the giving of legal advice, or

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 7 — Entry with warrant to obtain evidence of offence

    230

 

                    (ii)                  in connection with or in contemplation of legal proceedings

and for the purposes of such proceedings,

                              when they are in possession of a person entitled to possession of

them.

          (3)      Items held with the intention of furthering a criminal purpose are not subject

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to legal privilege.

Procedure where documents etc are removed

  49      (1)      An officer of the Board who removes anything in the exercise of the powers

conferred by this Part of this Schedule shall, if so requested by a person

showing himself—

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              (a)             to be the occupier of the premises from which it was removed, or

              (b)             to have had custody or control of it immediately before the removal,

                   provide that person with a record of what he removed.

          (2)      The officer of the Board shall provide the record within a reasonable time

from the making of the request for it.

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Document not to be retained if photograph or copy sufficient

  50       Where anything that has been removed by an officer of the Board as

mentioned in paragraph 49 is of such a nature that a photograph or copy of

it would be sufficient—

              (a)             for use as evidence at a trial for an offence, or

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              (b)             for forensic examination or for investigation in connection with an

offence,

           it shall not be retained longer than is necessary to establish that fact and to

obtain the photograph or copy.

Access to or supply of photograph or copy of items removed

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  51      (1)      If a request for permission to be granted access to anything that—

              (a)             has been removed by an officer of the Board, and

              (b)             is retained by the Board for the purposes of investigating an offence,

                   is made to the officer in overall charge of the investigation by a person who

had custody or control of the thing immediately before it was so removed or

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by someone acting on behalf of any such person, the officer shall allow the

person who made the request access to it under the supervision of an officer

of the Board.

          (2)      If a request for a photograph or copy of any such thing is made to the officer

in overall charge of the investigation by a person who has custody or control

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of the thing immediately before it was so removed, or by someone acting on

behalf of any such person, the officer shall—

              (a)             allow the person who made the request access to it under the

supervision of an officer of the Board for the purpose of

photographing or copying it, or

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              (b)             photograph or copy it, or cause it to be photographed or copied.

          (3)      Where anything is photographed or copied under sub-paragraph (2)(b) the

photograph or copy shall be supplied to the person who made the request.

 

 

Finance Bill
Schedule 13 — Stamp duty land tax: information powers
Part 8 — Falsification etc of documents

    231

 

          (4)      The photograph or copy shall be supplied within a reasonable time from the

making of the request.

          (5)      There is no duty under this paragraph to grant access to, or to supply a

photograph or copy of, anything if the officer in overall charge of the

investigation for the purposes of which it was removed has reasonable

5

grounds for believing that to do so would prejudice—

              (a)             that investigation,

              (b)             the investigation of an offence other than the offence for the purposes

of the investigation of which the thing was removed, or

              (c)             any criminal proceedings that may be brought as a result of—

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                    (i)                   the investigation of which he is in charge, or

                    (ii)                  any such investigation as is mentioned in paragraph (b).

          (6)      The references in this paragraph to the officer in overall charge of the

investigation is to the person whose name and address are endorsed on the

warrant concerned as being the officer so in charge.

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Endorsement and custody etc of warrant

  52      (1)      Where entry has been made with a warrant under this Part of this Schedule,

and the officer making the entry has seized any things under the authority

of the warrant, he shall endorse on or attach to the warrant a list of the things

seized.

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          (2)      The following provisions (which relate to return, retention and inspection of

warrants), that is—

              (a)             in England and Wales, section 16(10) to (12) of the Police and

Criminal Evidence Act 1984 (c. 60), and

              (b)             in Northern Ireland, Article 18(10) to (12) of the Police and Criminal

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Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)),

                   apply to a warrant under this Part of this Schedule (together with any list

endorsed on or attached to it under sub-paragraph (1)) as they apply to a

warrant issued to a constable under any enactment.

Part 8

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Falsification etc of documents

Falsification etc of documents

  53      (1)      A person commits an offence if he intentionally—

              (a)             falsifies, conceals, destroys or otherwise disposes of, or

              (b)             causes or permits the falsification, concealment, destruction or

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disposal of,

                   a document to which this paragraph applies.

          (2)      This paragraph applies to any document that the person—

              (a)             has been required by a notice under Part 1, 2, 3 or 5 of this Schedule,

or an order under Part 6 of this Schedule, to deliver, or to deliver or

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make available for inspection, or

              (b)             has been given an opportunity in accordance with paragraph 1(3),

6(3), 11(3) or 14(3) to deliver, or to deliver or make available for

inspection.

 

 

Finance Bill
Schedule 14 — Stamp duty land tax: determination of penalties and related appeals

    232

 

          (3)      A person does not commit an offence under this paragraph if he acts—

              (a)             with the written permission of a General or Special Commissioner or

an officer of the Board,

              (b)             after the document has been delivered or, in a case within Part 2 of

this Schedule, inspected, or

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              (c)             after a copy has been delivered in accordance with paragraph 23(1)

or 27(3) and the original has been inspected.

          (4)      A person does not commit an offence under this paragraph as it applies by

virtue of sub-paragraph (2)(a) if he acts after the end of the period of two

years beginning with the date on which the notice is given or the order is

10

made, unless before the end of that period an officer of the Board has

notified the person, in writing, that the notice or order has not been complied

with to his satisfaction.

          (5)      A person does not commit an offence under this paragraph as it applies by

virtue of sub-paragraph (2)(b) if he acts—

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              (a)             after the end of the period of six months beginning with the date on

which an opportunity to deliver the document was given, or

              (b)             after an application for consent to a notice being given in relation to

the document has been refused.

          (6)      A person guilty of an offence under this paragraph is liable—

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              (a)             on summary conviction, to a fine not exceeding the statutory

maximum;

              (b)             on conviction on indictment, to imprisonment for a term not

exceeding two years or a fine or to both.

Schedule 14

25

Section 99

 

Stamp duty land tax: determination of penalties and related appeals

Determination of penalties and appeals

  1        The provisions of this Schedule apply in relation to penalties under this Part.

Determination of penalty by officer of the Board

  2       (1)      An officer of the Board authorised for the purposes of this paragraph may

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make a determination—

              (a)             imposing the penalty, and

              (b)             setting it at such amount as in the officer’s opinion is correct or

appropriate.

          (2)      Notice of the determination must be served on the person liable to the

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penalty.

          (3)      The notice must also state—

              (a)             the date on which the notice is issued, and

              (b)             the time within which an appeal against the determination may be

made.

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