The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010

• Citation: S.I. 2010/867
• Sections: 28

Section 1 Citation and interpretation

(1) This Order may be cited as the Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010.

(2) In this Order a reference to a paragraph (without more) is a reference to that paragraph of Schedule 51 to the Finance Act 2009.

(3) In this Order—

“The Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“FA”, followed by a year, means the Finance Act of that year .

“ IHTA 1984 ” means the Inheritance Tax Act 1984 ;

Section 2 Appointed days

(1) The day appointed as the day on which the amendments made by paragraphs 1 to 4 and 27 to 43 (insurance premium tax, aggregates levy, climate change levy, landfill tax and minor and consequential provision) come into force is 1st April 2010.

(2) The day appointed as the day on which the amendments made by paragraphs 5 to 26 (inheritance tax, stamp duty land tax and petroleum revenue tax) come into force is 1st April 2011.

Section 3 Insurance premium tax: claims

The amendment made by paragraph 2 is disregarded where claims made under paragraph 8 of Schedule 7 to FA 1994 (recovery of overpaid tax) are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.

Section 4 Insurance premium tax: claims

The amendment made by paragraph 3 is disregarded where claims made under paragraph 22 of Schedule 7 to FA 1994 (interest payable by Commissioners) are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.

Section 5 Insurance premium tax: assessments

The amendments made by paragraph 4 are disregarded where, for the purposes of paragraph 26 of Schedule 7 to FA 1994 (assessments: time limits), the “relevant event” occurred on or before 31st March 2007.

Section 6 Inheritance tax: underpayments

In a case under section 240(2) IHTA 1984 , where —

(a) the chargeable transfer took place on or before 31st March 2011, and

(b) a loss of tax was brought about deliberately by any person (or a person acting on behalf of such a person),

the period within which proceedings may be brought is the period of 6 years beginning when the deliberate conduct comes to the knowledge of Her Majesty’s Revenue and Customs or the period of 20 years provided in section 240(5) IHTA 1984 , whichever ends soonest.

Section 7 Stamp duty land tax: determination of penalties

Where a person incurs a penalty on or before 31st March 2011 under Part 4 of FA 2003 , and the case involves a loss of tax arising in one of the circumstances specified in paragraph 8(4B) of Schedule 14 to that Act (deliberately, etc ), the amendments made by paragraph 16(2) and (4) are disregarded.

Section 8 Aggregates levy: claims

The amendment made by paragraph 28 is disregarded where, for the purposes of section 32(1) of FA 2001 (repayments of overpaid aggregates levy), a claim is for the repayment of an amount paid to the Commissioners on or before 31st March 2007.

Section 9 Aggregates levy: claims

The amendment made by paragraph 30 is disregarded where claims made under paragraph 2 of Schedule 8 to FA 2001 (interest payable by the Commissioners) are for the repayment of amounts relating to an applicable period which ends on or before 31st March 2007.

Section 10 Aggregates levy: assessments

The amendment made by paragraph 29(2) is disregarded where, for the purposes of paragraph 4(1)(b) of Schedule 5 to FA 2001 (time limits for assessments), the end of the accounting period was on or before 31st March 2007.

Section 11 Aggregates levy: assessments

The amendments made by paragraph 29(3) are disregarded where, for the purposes of paragraph 4(3) of Schedule 5 to FA 2001 (time limits for assessments), the end of the accounting period to which the assessment relates was on or before 31st March 2007.

Section 12 Aggregates levy: assessments

The amendments made by paragraph 29(4) are disregarded where, for the purposes of paragraph 4(4) of Schedule 5 to FA 2001 (time limits for assessments), the death was on or before 31st March 2007.

Section 13 Aggregates levy: assessments

The amendment made by paragraph 31(2) is disregarded where, for the purposes of paragraph 4(1) of Schedule 10 to FA 2001 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.

Section 14 Aggregates levy: assessments

The amendments made by paragraph 31(3) are disregarded where, for the purposes of paragraph 4(2) of Schedule 10 to FA 2001 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.

Section 15 Aggregates levy: assessments

The amendments made by paragraph 31(4) are disregarded where, for the purposes of paragraph 4(3) of Schedule 10 to FA 2001 (time limits on penalty assessments), the death was on or before 31st March 2007.

Section 16 Climate change levy: claims

The amendment made by paragraph 33 is disregarded where, for the purpose of paragraph 64(1) of Schedule 6 to FA 2000 (repayments of overpaid levy), claims made are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.

Section 17 Climate change levy: claims

The amendment made by paragraph 34 is disregarded where, for the purpose of paragraph 66 of Schedule 6 to FA 2000 (interest payable by the Commissioners), claims made for the repayment of interest relate to an applicable period which ended on or before 31st March 2007.

Section 18 Climate change levy: assessments

The amendment made by paragraph 35(2) is disregarded where, for the purposes of paragraph 80(1)(b) of Schedule 6 to FA 2000 (time limits for assessments), the end of the prescribed accounting period or the date when the levy is due occurred on or before 31st March 2007.

Section 19 Climate change levy: assessments

The amendments made by paragraph 35(3) are disregarded where, for the purposes of paragraph 80(3) of Schedule 6 to FA 2000 (time limits for assessments), the end of the prescribed accounting period occurred on or before 31st March 2007.

Section 20 Climate change levy: assessments

The amendments made by paragraph 35(4) are disregarded where, for the purposes of paragraph 80(4) of Schedule 6 to FA 2000 (time limits for assessments), the death occurred on or before 31st March 2007.

Section 21 Climate change levy: assessments

The amendment made by paragraph 36(2) is disregarded where, for the purposes of paragraph 108(1) of Schedule 6 to FA 2000 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.

Section 22 Climate change levy: assessments

The amendments made by paragraph 36(3) are disregarded where, for the purposes of paragraph 108(2) of Schedule 6 to FA 2000 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.

Section 23 Climate change levy: assessments

The amendments made by paragraph 36(4) are disregarded where, for the purposes of paragraph 108(3) of Schedule 6 to FA 2000 (time limits on penalty assessments), the death was on or before 31st March 2007.

Section 24 Landfill tax: claims

The amendment made by paragraph 38 is disregarded where claims made under paragraph 14 of Schedule 5 to FA 1996 (recovery of overpaid tax) are for the repayment of an amount paid to the Commissioners on or before 31st March 2007.

Section 25 Landfill tax: claims

The amendment made by paragraph 39 is disregarded where claims made under paragraph 29 of Schedule 5 to FA 1996 (interest payable by the Commissioners) relate to an applicable period which ends on or before 31st March 2007.

Section 26 Landfill tax: assessments

The amendments made by paragraph 40(2), (3) and (4) are disregarded where, for the purposes of paragraph 33(1) and (3) of Schedule 5 to FA 1996 (assessments: time limits), the “relevant event” occurred on or before 31st March 2007.

Section 27 Landfill tax: assessments

The amendments made by paragraph 40(5) are disregarded where, for the purposes of paragraph 33(4) of Schedule 5 to FA 1996 (assessments: time limits), the “relevant event” occurred on or before 31st March 2007.

Section 28 Landfill tax: assessments

The amendments made by paragraph 40(6) are disregarded where, for the purposes of paragraph 33(5) of Schedule 5 to FA 1996 (assessments: time limits), the death occurred on or before 31st March 2007.