- Status
- In Force
What it defines
Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
23 other provisions — procedural and definitional
s.para.139
These repeals do not apply in relation to interest excepted...
s.para.140
These repeals do not affect the cases excepted by section...
s.para.141
These repeals have effect as from 1st May 1974.
s.para.142
These repeals take effect on 1st August 1974.
Schedules
Schedules
0 of 84 shown84 other schedules
s.sch003
(1) For the purpose of the principal section and this...
s.sch003
(1) In this Part of this Schedule, unless the context...
s.sch003
(1) This paragraph shall apply in relation to a disposal...
s.sch003
(1) This paragraph shall apply in relation to a disposal...
s.sch003
(1) Where paragraph 11 of this Schedule would, apart from...
s.sch003
(1) Subject to the following sub-paragraph, material development shall for...
s.sch003
Where a chargeable gain accrues to a person on a...
s.sch003
(1) Subject to the provisions of paragraph 2 of Schedule...
s.sch003
Where under [ section 115(1)(b) or 116(1)(b) of the Capital...
s.sch003
(1) If the consideration which a person carrying on a...
s.sch003
(1) Paragraph 18 above shall have effect subject to the...
s.sch003
(1) Subject to sub-paragraphs (5) to (7) below, this paragraph...
s.sch003
(1) Where a company issues shares or debentures to a...
s.sch003
Where [ subsection (2) of section 102 of the Capital...
s.sch003
(1) Where a disposal within subsection (1) of [ section...
s.sch003
Where, in the case of an insurance company carrying on...
s.sch003
No part of any chargeable gain which under section 29...
s.sch003
(1) Without prejudice to any other provisions of this Schedule...
s.sch003
In computing under this Chapter any gain accruing to a...
s.sch003
(1) The current use value of an interest in land...
s.sch003
(1) In computing under this Chapter any gain accruing to...
s.sch003
In this Schedule, subject to the following paragraph, “ material...
s.sch003
(1) The doing of any of the following things in...
s.sch003
The classes of purposes mentioned in paragraph 7(1)(f) above are...
s.sch003
(1) For the purposes of this Schedule material development shall...
s.sch004
In this Schedule “ the principal section ” means section...
s.sch004
(1) This paragraph shall apply in relation to a disposal...
s.sch004
If the disposal of an asset under a conditional contract...
s.sch004
Where an owner of an interest in land to which...
s.sch004
(1) Where a disposal of an interest in land to...
s.sch006
(1) In this Schedule “ the principal section ” means...
s.sch006
A loss accruing to a person in a chargeable period...
s.sch006
In its application to a development loss in accordance with...
s.sch006
Without prejudice to the following provisions of this Schedule, any...
s.sch006
For the purpose of computing the development loss accruing to...
s.sch006
Where an allowable loss accrues to a person on a...
s.sch006
Where a claim under the principal section is made in...
s.sch006
(1) Where, in the case of any person, section 39(1)...
s.sch006
(1) Where, in the case of an insurance company carrying...
s.sch007
For the purposes mentioned in subsection (3) of section 32...
s.sch007
Where a development gain accrues in respect of a disposal...
s.sch007
(1) An individual to whom a development gain accrues may...
s.sch007
(1) Subject to paragraph 4 below, advance corporation tax paid...
s.sch007
(1) Paragraph 3(1) above shall not apply in the case...
s.sch007
In paragraph 10(8) of Schedule 16 to the Finance Act...
s.sch007
After paragraph 14 of Schedule 16 to the Finance Act...
s.sch007
(1) A development gain accruing to an insurance company carrying...
s.sch007
In section 17 of the Finance Act 1973 ( payments...
s.sch007
(1) Where a development gain has accrued to the personal...
s.sch008
[ Sections 2 and 12 of the Capital Gains Tax...
s.sch008
[ Section 15 of the Capital Gains Tax Act 1979...
s.sch008
[ Section 17 of the Capital Gains Tax Act 1979...
s.sch008
Where a development gain accrues to a person in respect...
s.sch008
Where a company has issued shares or debentures to a...
s.sch008
(1) If, in a case where [ section 123 of...
s.sch009
(1) In this Schedule — “ the five-year period ”,...
s.sch009
(1) In the case of a relevant chargeable building, subsection...
s.sch009
(1) For the purposes of determining whether a chargeable building...
s.sch009
(1) For the purposes of this Chapter a person carrying...
s.sch009
(1) Where in accordance with this Schedule subsection (1) of...
s.sch009
(1) Subject to sub-paragraph (2) below, where an interest in...
s.sch009
Where an interest in land is under subsection (1) of...
s.sch009
(1) Where an interest in land is under subsection (1)...
s.sch009
Where an interest in land is under subsection (1) of...
s.sch009
Where an interest in land consisting of a reversion on...
s.sch009
(1) In the case of a relevant chargeable building, this...
s.sch009
(1) Subject to the following paragraphs of this Schedule, this...
s.sch009
(1) In the case of a relevant chargeable building, paragraph...
s.sch009
In the case of a relevant chargeable building, subsection (1)...
s.sch009
(1) The following provisions of this paragraph shall have effect...
s.sch009
(1) Where, in the case of a relevant chargeable building,...
s.sch009
(1) Where, in the case of a relevant chargeable building,...
s.sch009
(1) The following provisions of this paragraph shall have effect...
s.sch010
The following provisions ( which provide for the recovery of...
s.sch010
Subject to paragraph 14(6) of Schedule 9 to this Act,...
s.sch010
(1) Every person who to the best of his knowledge...
s.sch010
(1) The inspector may by notice in writing require —...
s.sch010
(1) The Taxes Management Act 1970 shall have effect subject...
s.sch011
(1) This Part of this Schedule, except paragraphs 6 and...
s.sch011
(1) The heading “Lease or Tack” in Schedule 1 to...
s.sch011
(1) This Part of this Schedule shall have effect as...
s.sch011
In the heading “Duplicate or Counterpart of any instrument chargeable...
s.sch011
(1) The heading “Lease or Tack” in Schedule 1 to...
s.sch011
In the heading “Duplicates or Counterpart of any instrument chargeable...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.