SCHEDULE 1
Article 3
Consequential Amendments and Supplemental Provisions – Primary Legislation
1. The Stamp Act 189110is amended as follows.
2. In section 13(4) (appeal against Commissioners’ decision on adjudication)11for “Special Commissioners” substitute “First-tier Tribunal”.
3.—(1) Section 13A12(appeal to the Special Commissioners) is amended as follows.
(2) In the heading for “Special Commissioners” substitute “First-tier Tribunal”.
(3) Omit subsections (3) and (4).
(4) In subsection (5)—
(a)
(a) for “Special Commissioners” substitute “First-tier Tribunal”;
(b)
(b) in paragraphs (a) and (b) omit “to them”; and
(c)
(c) in paragraphs (c) and (d)—
(i) omit “to them”; and
(ii) for “they consider” substitute “the tribunal considers”.
(5) Omit subsection (6).
(6) For subsection (7) substitute—
“7 In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (5), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
7A Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (7) as it applies to the right of appeal under section 11(2) of that Act.”.
(7) In subsection (8)—
(a)
(a) for “court” substitute “Upper Tribunal”; and
(b)
(b) for “Special Commissioners” substitute “First-tier Tribunal”.
4. In section 122(1) (definitions) at the end insert—
“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.
5. The Taxes Management Act 197013is amended as follows.
6. Omit sections 4, 4A14, 5 and 6(1) and (5).
7. In section 12B(4) (records to be kept for purposes of returns)15for “Commissioners” substitute “tribunal”.
8.—(1) Section 19A (power to call for documents for purposes of certain enquiries)16is amended as follows.
(2) In subsection (5) for “Special Commissioners” substitute “tribunal”.
(3) In subsection (9)—
(a)
(a) for “Commissioners” substitute “tribunal”; and
(b)
(b) in paragraphs (a) and (b) omit “to them”.
(4) In subsection (10) for “Commissioners confirm” substitute “tribunal confirms”.
(5) In subsection (11)—
(a)
(a) for “Commissioners” substitute “tribunal”; and
(b)
(b) for “(notwithstanding any provision having effect by virtue of section 56B of this Act)” substitute “(notwithstanding the provisions of sections 11 and 13 of the TCEA 2007).”.
9.—(1) Section 20 (power to call for documents of taxpayer and others)17is amended as follows.
(2) In subsection (7)—
(a)
(a) in paragraph (a) for “a General or Special Commissioner” substitute “the tribunal”; and
(b)
(b) in paragraph (b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.
(3) In subsection (7AB)—
(a)
(a) for “A Commissioner who has given his consent” substitute “A judge or other member of the tribunal involved in giving consent”; and
(b)
(b) for “the Commissioner” substitute “the judge or other member”.
(4) In subsection (7AC) for “Commissioner gave his consent” substitute “tribunal gave consent”.
(5) In subsection (8A)—
(a)
(a) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”; and
(b)
(b) for “Special Commissioner is” substitute “tribunal is”.
(6) In subsection (8B) for “Special Commissioners, who” substitute “tribunal, which”.
(7) In subsection (8G)(b) for “Commissioner giving the required consent” substitute “tribunal”.
(8) In subsection (8H)—
(a)
(a) for “A General or Special Commissioner” substitute “The tribunal”; and
(b)
(b) omit “he is”.
10.—(1) Section 20B (restrictions on powers under ss 20 and 20A)18is amended as follows.
(2) In subsection (1B)—
(a)
(a) for “a General or Special Commissioner” substitute “the tribunal”; and
(b)
(b) for “Commissioner is” substitute “tribunal is”.
(3) In subsection (6)—
(a)
(a) in paragraph (a) for “Commissioner giving consent” substitute “tribunal”;
(b)
(b) in paragraph (b) for “a General or Special Commissioner” substitute “the tribunal”; and
(c)
(c) in the words after paragraph (b) for “Commissioner” substitute “tribunal”.
11. In section 20BB(2)(a) (falsification etc of documents)19for “a General or Special Commissioner” substitute “the tribunal”.
12.—(1) Section 28ZA20(referral of questions during enquiry) is amended as follows.
(2) In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.
(3) In subsection (2)—
(a)
(a) omit paragraph (b); and
(b)
(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4) Omit subsection (3).
13.—(1) Section 28ZB is amended as follows.
(2) In subsection (1) omit “by notice in accordance with this section”.
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