Northern Ireland Statutory Rule
1997
United Kingdom
The Ports (Levy on Disposals of Land, etc.) Order (Northern Ireland) 1997
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 34 other Schedules — structural / supplementary
Subject to paragraph 3, for the purposes of paragraph 1(a),...
A disposal is not reasonably to be regarded as connected...
For the purposes of paragraphs 2 and 3, any question...
Section 21(7) of the 1992 Act shall not apply for...
(1) Section 54 of the 1992 Act shall apply for...
Sections 139 and 140 of the 1992 Act shall not...
Sections 152 to 158 and 247 of the 1992 Act...
Section 243(4) of the 1992 Act shall apply for the...
Section 250 of the 1992 Act shall not apply for...
Section 23(4) of the 1992 Act shall apply for the...
Sections 35 and 36 of, and Schedules 3 and 4...
Section 37(1) of the 1992 Act shall not apply for...
(1) Subject to sub-paragraph (2), section 38(1)(a) of the 1992...
(1) In the application, for the purposes of Article 19...
Section 39(1) and (2) of the 1992 Act shall not...
Sections 48 and 49(2) of the 1992 Act shall apply...
(1) In the application for the purposes of Article 19...
Totals for disposal period
There shall be given— (a) the amount of the levy...
Further information
If a disposal on which by virtue of Article 8(2)...
If in the period between the end of any previous...
If an instalment under Article 23 is payable on the...
Interpretation
In this Schedule references to an independent valuer are references...
Individual relevant disposals
There shall be given the date of the disposal and...
A description shall be given of the relevant land or...
A summary of the terms of the disposal shall be...
In the case of a disposal other than a section...
In the case of a disposal which is not a...
In the case of a section 178 or 179 disposal...
The amount of the gain accruing on the disposal shall...
Browse 41 other sections — procedural / definitional / commencement
Title and commencement
Interpretation
Relevant estate in land — specified description
Time of disposal
Person making disposal
Chargeable disposals
Accrual of gains
Computation of gains
Miscellaneous modifications of tax provisions as applied
Market values — disputes
Appropriation to trading stock
Claims and elections — special cases
Payment of levy — general
Payment of levy — Article 8(3) and 8(5) cases
Interest
Payment notice
Repayment — error, mistake or recomputation
Leases at rents — grant
Leases at rents — subsequent disposals of reversions
Leases at rents — early termination, renewal or extension
Leases at rents — holding over and tacit relocation
Leases — adjustment of levy
Leases at rents — levy payable by instalments
Leases — early termination
Operational leases
Leases — supplementary
Options — computation of gains
Options — payment of levy
Options — subsequent exercise
Option lapsing — recomputation
Option lapsing — supplementary
Option lapsing etc. — repayment
Disposals within wholly-owned group
Company ceasing to be member of group
Decrease in equity holding
Disposal statements
Assessment
Referee
Supplementary requirements
Service of documents
Penalties
Explore more
Browse legislation
Find other UK business legislation with related guidance.