The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009

• Citation: S.I. 2009/403
• Sections: 10

Section 1 Citation and interpretation

(1) This Order may be cited as the Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009.

(2) In this Order a reference to a paragraph (without more) is a reference to that paragraph of Schedule 39 to the Finance Act 2008.

(3) In this Order—

“the Taxes Acts” has the meaning given in section 118(1) of the Taxes Management Act 1970 ;

“ TMA 1970 ” means the Taxes Management Act 1970;

“ VATA 1994 ” means the Value Added Tax Act 1994 .

Section 2 Appointed days

(1) The day appointed for the coming into force of paragraphs 32 to 36 is 1st April 2009.

(2) Subject to article 10(2), the day appointed for the coming into force of paragraphs 1 to 31 and 37 to 66 is 1st April 2010.

Section 3 Transitional provisions and savings

Paragraph 33 is disregarded where, for the purposes of section 33A of VATA 1994 (refunds of VAT to museums and galleries), the day on which the supply was made or the acquisition or importation took place was on or before 31st March 2006.

Section 4 Transitional provisions and savings

Paragraph 34 is disregarded—

(a) where, for the purposes of section 77 of VATA 1994 (assessments: time limits and supplementary assessments), the end of the prescribed accounting period or the importation, acquisition or event giving rise to the penalty, as appropriate, occurred on or before 31st March 2006, and

(b) where, after a person’s death, a sum is assessed as due by reason of some conduct (however described) of the deceased, including a sum due by way of penalty, interest or surcharge, and the date of the death is on or before 31st March 2006.

Section 5 Transitional provisions and savings

Paragraph 35 is disregarded where, for the purposes of a claim under section 78 of VATA 1994 (interest in certain cases of official error), the end of the applicable period to which the claim relates was on or before 31st March 2006.

Section 6 Transitional provisions and savings

Paragraph 36 is disregarded where, for the purposes of section 80 of VATA 1994 (credit for, or repayment of, overstated or overpaid VAT), the relevant date is on or before 31st March 2006.

Section 7 Transitional provisions and savings

Section 36(1A)(b) and (c) of TMA 1970 (fraudulent and negligent conduct) shall not apply where the year of assessment is 2008-09 or earlier, except where the assessment on the person (“P”) is for the purposes of making good to the Crown a loss of tax attributable to P’s negligent conduct or the negligent conduct of a person acting on P’s behalf.

Section 8 Transitional provisions and savings

Paragraph 46(2A)(b) and (c) of Schedule 18 to the Finance Act 1998 (general time limits for assessments) shall not apply where the end of the accounting period to which the assessment relates is on or before 31st March 2010, except in a case involving negligence on the part of—

(a) the company, or

(b) a person acting on behalf of the company, or

(c) a person who was a partner of the company at the relevant time.

Section 9 Transitional provisions and savings

Section 77(4A)(c) and (d) of VATA 1994 (value added tax: assessments: time limits and supplementary assessments) shall not apply where the end of the prescribed accounting period or the importation, acquisition or event giving rise to the penalty, as appropriate, occurred on or before 31 March 2010, except where VAT has been lost in circumstances giving rise to a penalty under section 67 of VATA 1994 (failure to notify and unauthorised issue of invoices).

Section 10 Transitional provisions and savings

(1) This article applies where an event specified in paragraph 4 below relates to a year of assessment in respect of which a person (“P”) has not been given notice under—

(a) section 8 of TMA 1970 (personal return),

(b) section 8A of TMA 1970 (trustee’s return), or

(c) section 12AA of TMA 1970 (partnership return),

within one year of the end of the year of assessment.

(2) Where this article applies, the day appointed for the coming into force of paragraphs 1 to 31 and 37 to 65 is 1st April 2012.

(3) But this article does not apply if, as regards P and a year of assessment, any income which ought to have been assessed to income tax or chargeable gains which ought to have been assessed to capital gains tax, have not been assessed, or an assessment to tax has become insufficient, or any relief which has been given has become excessive.

(4) The events referred to in paragraph (1) above are—

(a) an assessment on P to income tax or capital gains tax,

(b) a claim by or on behalf of P, provided for by any provision of the Taxes Acts, and

(c) a notice given by P under section 711 of the Income Tax (Earnings and Pensions Act) 2003 (right to make a return).

(5) Nothing in this article has any application where P is a company.