| Guvnor

16 other sections in this Part — procedural and definitional

s.001 Spirits, beer, wine, made-wine and cider.

s.002 Tobacco products.

s.003 Hydrocarbon oil.

s.004 Pool betting duty.

s.005 Vehicles excise duty.

s.006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.007 Entry of goods on importation.

s.008 Spirits methylated abroad.

s.009 Lodgings for officers in charge of distillery.

s.010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.019 Charge and rate of corporation tax for 1990. Regulated

Pay Corporation Tax at the 1990 rateTrader

s.100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.104 Officers.

amended 1 time (opens in a new tab)

84 other sections in this Part — procedural and definitional

s.017 Rates and main allowances.

s.018 Relief for blind persons.

s.020 Small companies.

s.021 Care for children.

s.022 Car benefits.

s.023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.025 Donations to charity by individuals.

s.026 Company donations to charity.

s.027 Maximum qualifying company donations.

s.028 Tax-exempt special savings accounts.

s.029 Extension of SAYE.

s.030 Building societies.

s.031 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.032 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.033 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.034 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.035 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.036 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.037 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.038 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.039 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.041 Apportionment of income etc.

s.042 Overseas life assurance business.

s.043 Deduction for policy holders’ tax.

s.044 Reinsurance commissions.

s.045 Policy holders’ share of profits etc.

s.046 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.047 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.048 Transfers of long term business.

s.049 Friendly societies: increased tax exemption.

s.050 Friendly societies: application of enactments.

s.051 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.052 Unit trusts: repeals.

s.053 Unit trust managers: exemption from bond-washing provisions.

s.054 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.055 Investment trusts.

s.056 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.057 Deep gain securities.

s.058 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.059 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.060 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.061 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.062 CT treatment of PRT repayment.

s.063 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.064 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.065 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.066 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.067 Dual resident companies: controlled foreign companies.

s.068 Movements of capital between residents of member States.

s.069 European Economic Interest Groupings.

s.070 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.071 Relief for interest.

s.072 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.073 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.074 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.075 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.076 Training and enterprise councils and local enterprise companies.

s.077 Expenses of entertainers.

s.078 Waste disposal.

s.079 Priority share allocations for employees etc.

s.080 Broadcasting: transfer of undertakings of Independent Broadcasting Authority and Cable Authority.

s.081 Futures and options: exemptions.

s.082 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.083 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.084 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.085 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.086 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.087 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.088 Capital allowances: miscellaneous amendments.

s.089 Correction of errors in Taxes Act 1988.

s.090 Income tax returns.

s.091 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.092 Information powers relating to interest.

s.093 Restrictions on Board’s power to call for information.

s.094 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.095 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.097 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.098 Repayment of income tax deducted at source.

s.099 Loss relief.

s.105 Recovery of excessive repayments of tax.

s.106 Corporation tax: collection.

s.107 Stamp duty to be abolished on bearer instruments. Regulated

Other duties (1) — Crown / regulator

Stamp duty is no longer charged on bearer instrumentsStatutory regulator

amended 1 time (opens in a new tab)

s.108 Transfer of securities: abolition of stamp duty. Regulated

Other duties (1) — Crown / regulator

HMRC must not charge stamp duty on transfers of securitiesStatutory regulator

amended 2 times (opens in a new tab)

s.109 Stamp duty: other repeals. Regulated

Business notification duties for depositary receipts and clearance servicesTrader

amended 1 time (opens in a new tab)

s.110 Stamp duty reserve tax: abolition. Regulated

Other duties (1) — Crown / regulator

HMRC must cease charging Stamp Duty Reserve Tax (SDRT)Statutory regulator

4 other sections in this Part — procedural and definitional

s.111 General.

s.112 Stamp duty.

s.113 Stamp duty reserve tax.

s.114 International organisations.

s.122 Variation, on account of fraudulent or negligent conduct, of decision on expenditure claim etc.

amended 1 time (opens in a new tab)

s.123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.124 Inheritance tax: restriction on power to require information.

amended 1 time (opens in a new tab)

s.125 Information for tax authorities in other member States.

amended 10 times (opens in a new tab)

s.126 Pools payments for football ground improvements.

amended 9 times (opens in a new tab)

s.127 Definition of “local authority” for certain tax purposes.

amended 1 time (opens in a new tab)

s.128 Repayment of fees and charges.

amended 3 times (opens in a new tab)

12 other sections in this Part — procedural and definitional

s.115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.117 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.121 Limit on PRT repayment interest where loss carried back.

s.129 Settlement of stock disputes by deputy registrars.

s.130 Limit for local loans.

s.131 Interpretation etc.

s.132 Repeals.

s.133 Short title.

s.sch012 (1) This paragraph applies where any apportionment or other matter... Regulated

Other duties (1) — Crown / regulator

Commissioners must determine tax apportionment disputes involving multiple transfereesTribunal / Court

135 other schedules

s.003 Entry of Goods on Importation

s.006 Life Assurance: Apportionment of Income etc.

s.009 Insurance Companies: Transfers of Long Term Business

s.010 Introduction

s.014 Amendments Correcting Errors in the Taxes Act 1988

s.017 Introductory

s.018 Definition of “Local Authority”

s.019 REPEALS

s.sch001 Table of Rates of Duty on Wine and Made-Wine

s.sch002 Vehicles Excise Duty: Rates

s.sch002 (1) Paragraph 5 (special types of vehicle) shall be amended...

s.sch003 The Customs and Excise Management Act 1979 shall be amended...

s.sch003 (1) Section 37A (initial and supplementary entries) shall be amended...

s.sch003 (1) Section 37B (postponed entry) shall be amended as follows....

s.sch003 (1) Section 37C (provisions supplementary to sections 37A and 37B)...

s.sch005 Building Societies and Deposit-Takers

s.sch005 The Taxes Act 1988 shall be amended as mentioned in...

s.sch005 (1) Section 349 (annual interest etc. ) shall be amended...

s.sch005 (1) In section 352(1) (certificates of deduction of tax) for...

s.sch005 (1) In section 483 (determination of reduced rate for building...

s.sch005 (1) In section 686 (liability to additional rate tax of...

s.sch005 (1) In section 687 (payments under discretionary trusts) in subsection...

s.sch005 In the Table in section 98 of the Taxes Management...

s.sch005 (1) In its application to the year 1991-92, section 477A...

s.sch005 (1) Section 476 (building societies: regulations for payment of tax)...

s.sch005 (1) Section 477 (investments becoming or ceasing to be relevant...

s.sch005 (1) The following section shall be inserted immediately before section...

s.sch005 (1) Section 479 (interest paid on deposits with banks etc.)...

s.sch005 (1) Section 480 (deposits becoming or ceasing to be composite...

s.sch005 (1) The following sections shall be inserted immediately before section...

s.sch005 (1) Section 481 (definitions of relevant deposit etc. ) shall...

s.sch005 (1) Section 482 (supplementary provisions) shall be amended as follows....

s.sch006 (1) Section 431 of the Taxes Act 1988 shall be...

s.sch006 (1) Paragraph 9 above shall be deemed to have come...

s.sch006 (1) Where at the end of 1989 the assets of...

s.sch006 After section 431 of the Taxes Act 1988 there shall...

s.sch006 After section 432 of that Act there shall be inserted—...

s.sch006 In section 439 of that Act, for the words from...

s.sch006 For section 440 of that Act there shall be substituted—...

s.sch006 (1) In section 724 of the Taxes Act 1988, after...

s.sch007 Overseas Life Assurance Business

s.sch008 General

s.sch009 In section 12 of the Taxes Act 1988, after subsection...

s.sch009 The following section shall be inserted after section 444 of...

s.sch009 In section 460 of the Taxes Act 1988, after subsection...

s.sch009 This Schedule shall apply to transfers of business taking place...

s.sch010 For the purposes of this Schedule a qualifying provision for...

s.sch010 (1) This paragraph applies for the purposes of this Schedule....

s.sch010 (1) For the purposes of this Part of this Schedule...

s.sch010 (1) For the purposes of paragraph 12 above the chargeable...

s.sch010 (1) The total income element for the purposes of paragraph...

s.sch010 (1) This paragraph has effect for the purposes of paragraph...

s.sch010 (1) Where an individual who is entitled to a security...

s.sch010 (1) This paragraph applies where a security is transferred from...

s.sch010 (1) An underwriting member of Lloyd’s shall be treated for...

s.sch010 (1) Where on a transfer or redemption of a security...

s.sch010 (1) For the purposes of this Schedule a security is...

s.sch010 (1) Sub-paragraph (2) below applies where— (a) by virtue of...

s.sch010 (1) In a case where— (a) paragraph 12 above would...

s.sch010 In a case where— (a) paragraph 12 above would apply...

s.sch010 In a case where— (a) a security is the subject...

s.sch010 Section 108 of the Taxation of Chargeable Gains Act 1992...

s.sch010 (1) In a case where— (a) a qualifying convertible security...

s.sch010 (1) Schedule 4 to the Taxes Act 1988 (deep discount...

s.sch010 (1) Schedule 11 to the Finance Act 1989 (deep gain...

s.sch010 (1) The amendment made by paragraph 27(2) above shall be...

s.sch010 (1) A security which was a qualifying convertible security at...

s.sch010 (1) This paragraph applies where— (a) a security becomes at...

s.sch010 (1) This paragraph applies where— (a) a prohibited event occurs...

s.sch010 (1) For the purposes of this Schedule the amount payable...

s.sch010 (1) This paragraph applies for the purposes of this Schedule....

s.sch010 (1) For the purposes of this Schedule each of the...

s.sch010 (1) For the purposes of this Schedule the yield to...

s.sch011 European Economic Interest Groupings

s.sch011 After section 510 of the Taxes Act 1988 there shall...

s.sch011 After section 12 of the Taxes Management Act 1970 there...

s.sch011 (1) After section 98A of the Taxes Management Act 1970...

s.sch011 (1) At the end of section 36 of the Taxes...

s.sch011 This Schedule shall be deemed to have come into force...

s.sch012 Broadcasting: Transfer of Undertakings of Independent Broadcasting Authority and Cable Authority

s.sch012 (1) Subject to sub-paragraph (2), the following provisions shall apply...

s.sch012 (1) In this Schedule— “ the 1992 Act ” means...

s.sch012 (1) For the purposes of the 108 of the Taxation...

s.sch012 (1) For the purposes of the 1979 Act the disposal...

s.sch012 For the purposes of the 1992 Act the transfer by...

s.sch012 (1) For the purposes of the 1992 Act the transfer...

s.sch012 (1) The unallowed capital losses of the IBA shall be...

s.sch012 Where the IBA have before the transfer date disposed of...

s.sch012 (1) Any share issued by the nominated company to the...

s.sch013 Capital Allowances: Miscellaneous Amendments

s.sch013 (1) In section 832(1) of the Taxes Act 1988, in...

s.sch014 The Taxes Act 1988 shall have effect, and shall be...

s.sch014 In section 757(7), before the words “the earliest date” there...

s.sch014 In section 761(1), for the words “and Schedule” there shall...

s.sch014 In section 31(3) of the Taxes Management Act 1970, for...

s.sch014 In section 98 of that Act, in the first column...

s.sch014 In paragraph 5(2) of Schedule 3 to the Oil Taxation...

s.sch014 (1) Subject to the following provisions of this paragraph, the...

s.sch014 In section 37(1)— (a) . . . . . ....

s.sch014 In section 213(6), for “(3)(1)(a)” there shall be substituted “...

s.sch014 (1) In section 322(1)(a) , after the words “a British...

s.sch014 In section 326(2)(a), for the words from “12” to “1969”...

s.sch014 In section 478(3), for the words “section (2)” there shall...

s.sch014 In section 751(1)(a), for the words “the persons” there shall...

s.sch017 The Capital Allowances Act 1990 shall be amended as follows....

s.sch017 In section 46 (recovery of excess relief: new expenditure) in...

s.sch017 In section 47 (recovery of excess relief: old expenditure) in...

s.sch017 In section 48 (information relating to allowances made in respect...

s.sch017 In section 49 (information relating to allowances made in respect...

s.sch017 In section 79 (effect of use partly for trade etc....

s.sch017 In section 80 (effect of subsidies towards wear and tear)...

s.sch017 In section 1 (initial allowances: enterprise zones) in subsection (5)...

s.sch017 (1) Section 22 (first-year allowances: transitional relief for regional projects)...

s.sch017 (1) Section 23 (information relating to first-year allowances) shall be...

s.sch017 (1) Section 24 (writing-down allowances and balancing adjustments) shall be...

s.sch017 (1) Section 25 (qualifying expenditure) shall be amended as follows....

s.sch017 In section 30 (first-year allowances) in subsection (1)(a) the words...

s.sch017 In section 31 (writing-down allowances) the following subsection shall be...

s.sch017 In section 41 (writing-down allowances) in subsection (3) the words...

s.sch018 In section 74(4) of the Finance Act 1952 for “519”...

s.sch018 Section 52 of the Finance Act 1974 shall cease to...

s.sch018 In section 272 of the Inheritance Tax Act 1984, in...

s.sch018 (1) The Taxes Act 1988 shall be amended as follows....

s.schedule/2/part/iv/paragraph/wrapper1n2 schedule/2/part/IV/paragraph/wrapper1n2

Finance Act 1990

Does it bind you?

Other Acts binding the same actors

What it requires

Customs and Excise and Value Added Tax

Income Tax, Corporation Tax and Capital Gains Tax

Stamp Duty and Stamp Duty Reserve Tax

Miscellaneous and General

Schedules