Citation and interpretation

1. —(1) This Order may be cited as the Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008.

(2) In this Order “Schedule 24” means Schedule 24 to the Finance Act 2007 and a reference to a paragraph (without more) is a reference to that paragraph of Schedule 24.

(3) In this Order—

“HMRC” means Her Majesty’s Revenue and Customs( 2 );

“relevant documents” means documents given to HMRC of a kind listed in the Table in paragraph 1;

“relevant tax” means any tax mentioned in the Table in paragraph 1; and

“tax period” has the meaning given in paragraph 28(g).

Appointed days

2. The days appointed for the coming into force of Schedule 24 are —

(a) 1st April 2008 in relation to relevant documents relating to tax periods commencing on or after that date;

(b) 1st April 2008 in relation to assessments falling within paragraph 2 for tax periods commencing on or after that date;

(c) 1st July 2008 in relation to relevant documents relating to claims under the Thirteenth Council Directive( 3 ) (arrangements for the refund of value added tax to persons not established in Community territory) for years commencing on or after that date;

(d) 1st January 2009 in relation to relevant documents relating to claims under the Eighth Council Directive( 4 ) (arrangements for the refund of value added tax to taxable persons not established in the territory of the country) for years commencing on or after that date;

(e) 1st April 2009 in relation to documents relating to all other claims for repayments of relevant tax made on or after 1st April 2009 which are not related to a tax period; and

(f) in any other case, 1st April 2009 in relation to documents given where a person’s liability to pay relevant tax arises on or after that date.

Transitional provision

3. Notwithstanding article 2, no person shall be liable to a penalty under Schedule 24 in respect of any tax period for which a return is required to be made before 1st April 2009.

Saving

4. Notwithstanding paragraph 29(d) (consequential amendments), sections 60 and 61 of the Value Added Tax Act 1994( 5 ) (VAT evasion) shall continue to have effect with respect to conduct involving dishonesty which does not relate to an inaccuracy in a document or a failure to notify HMRC of an under-assessment by HMRC.