| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Operator4 Applicant1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Applicant — also bound by 307 other Acts

Insolvency (England and Wales) Rules 2016 46 duties

Human Medicines Regulations 2012 42 duties

The Land Registration Rules 2003 25 duties

Regulation (EU) No 1178/2011 (Aircrew) 20 duties

Value Added Tax Regulations 1995 18 duties

What it requires

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.

s.012 Other assessments relating to excise duty matters. Regulated

Other duties (1) — Crown / regulator

HMRC must recover incorrectly granted excise duty reliefCrown / Minister / Government department

s.028 Air passenger duty. Regulated

Pay Air Passenger Duty on flights from UK airportsOperator

s.034 Fiscal representatives. Regulated

Appoint a fiscal representative if you are an aircraft operator without a UK establishmentOperator

s.036 Security for payment of duty. Regulated

Provide financial security for duty payments when HMRC requires itOperator

s.038 Accounting for and payment of duty. Regulated

Keep accounts, make returns, and pay air passenger duty as prescribedOperator

s.069 Part-exempt contracts: exemption from requirement to make returns Regulated

Keep records distinguishing excepted premiums if exemption from returns grantedApplicant

337 other provisions — procedural and definitional

s.001 Wine, made-wine and cider.

s.002 Tobacco products.

s.003 Hydrocarbon oil.

s.004 Customs and Excise

s.005 Vehicles excise duty: miscellaneous provisions.

s.006 Gaming machine licence duty.

s.007 Meaning of tribunal

s.008 Penalty for evasion of excise duty.

s.009 Penalties for contraventions of statutory requirements.

s.010 Exceptions to liability under section 9.

s.010 Breaches of controlled goods agreements

s.011 Breaches of walking possession agreements.

s.012 Assessments to excise duty.

s.012 Section 12A: supplementary provisions.

s.013 Assessments to penalties.

s.013 Meaning of “relevant decision”

s.014 Requirement for review of decision under section 152(b) of the Management Act etc

s.014 Review out of time

s.015 Review procedure.

s.015 Offer of review of relevant decision

s.015 Right to require review

s.015 Review by HMRC

s.015 Extensions of time

s.015 Review out of time

s.015 Nature of review etc

s.016 Appeals to a tribunal.

s.016 Temporary approvals etc pending review or appeal: eligibility

s.016 Temporary approvals etc pending review or appeal: process

s.016 Temporary approvals etc pending review or appeal: modifications

s.017 Interpretation.

s.018 Consequential modifications of enactments.

s.019 Commencement of Chapter.

s.020 Interpretation, etc.

s.021 Requirements about keeping records.

s.022 Records and rules of evidence.

s.023 Furnishing of information and production of documents.

s.024 Power of entry.

s.025 Order for production of documents.

s.026 Procedure when documents are removed.

s.027 Failure of officer to comply with requirements under section 26.

s.029 Chargeable aircraft.

s.029 Chargeable aircraft: exceptions

s.030 The rate of duty.

s.030 Northern Ireland long haul and ultra-long haul rates of duty

s.031 Passengers: exceptions.

s.032 Change of circumstances after ticket issued etc.

s.033 Registration of aircraft operators.

s.033 Registration of Northern Ireland long haul aircraft operators

s.034 Administrative representatives.

s.035 Fiscal representatives: supplementary.

s.037 Handling agents.

s.039 Schemes for simplified operation of Chapter

s.040 Administration and enforcement.

s.041 Offences.

s.041 Northern Ireland long haul rates of duty: disclosure of information

s.042 Regulations and orders.

s.043 Interpretation.

s.044 Commencement.

s.045 Misdeclaration

s.046 Repayment supplement.

s.047 Set-off of credits.

s.048 Insurance premium tax.

s.049 Charge to tax.

s.050 Chargeable amount.

s.051 Rate of tax.

s.051 Premiums liable to tax at the higher rate.

s.052 Liability to pay tax.

s.052 Certain fees to be treated as premiums under higher rate contracts.

s.053 Registration of insurers.

s.053 Information required to keep register up to date.

s.053 Registration of taxable intermediaries.

s.054 Accounting for tax and time for payment.

s.055 Credit.

s.056 Power to assess.

s.057 Tax representatives.

s.058 Rights and duties of tax representatives.

s.059 Appeals

s.059 Offer of review

s.059 Right to require review

s.059 Review by HMRC

s.059 Extensions of time

s.059 Review out of time

s.059 Nature of review etc

s.059 Bringing of appeals

s.060 Further provisions relating to appeals

s.061 Review and appeal: commencement.

s.062 Partnership, bankruptcy, transfer of business, etc.

s.063 Groups of companies.

s.064 Information, powers, penalties, etc.

s.065 Liability of insured in certain cases.

s.066 Directions as to amounts of premiums.

s.066 Rate increases: deemed date of receipt of certain premiums

s.066 Section 66A: exceptions and apportionments

s.066 Rate changes: premiums relating to more than one period of cover

s.067 Deemed date of receipt of certain premiums.

s.067 Announced increase in rate of tax: certain premiums treated as received on date of increase.

s.067 Announced increase in rate of tax: certain contracts treated as made on date of increase.

s.067 Announced increase in rate of tax: exceptions and apportionments.

s.068 Special accounting schemes.

s.069 Charge to tax where different rates of tax apply.

s.069 Part-exempt contracts: excepted premiums

s.069 Treatment of excepted premiums where limits breached after receipt

s.069 Withdrawal of exemption

s.070 Interpretation: taxable insurance contracts.

s.071 Taxable insurance contracts: power to change definition.

s.072 Interpretation: premium.

s.073 Interpretation: other provisions.

s.074 Orders and regulations.

s.075 Charge and rates of income tax for 1994-95.

s.076 Personal allowance.

s.077 Rate of relief to married couples etc.

s.078 Amount by reference to which MCA is reduced.

s.079 Relief for maintenance payments.

s.080 Limit on relief for interest.

s.081 Mortgage interest relief etc.

s.082 Relief for blind persons.

s.083 Medical insurance.

s.084 Relief for vocational training.

s.085 Charge and rate of corporation tax for 1994.

s.086 Small companies.

s.087 Car fuel.

s.088 Beneficial loan arrangements.

s.089 Vouchers and credit-tokens.

s.090 Annual exempt amount for 1994-95.

s.091 Relief on re-investment.

s.092 Relief on retirement.

s.093 Indexation losses.

s.094 Set-off of pre-entry losses.

s.095 Commodity and financial futures.

s.096 Cash-settled options.

s.097 Settlements with foreign element: information.

s.098 The distributable pool.

s.099 Parts of undertakings.

s.100 Relevant age for purpose of appropriate percentage.

s.101 Acceptance of qualifying corporate bonds for shares.

s.102 Employee share ownership trusts.

s.103 The administrator.

s.104 Default of administrator etc.

s.105 Information.

s.106 False statements etc.

s.107 Discretionary approval.

s.108 Taxation of benefits of non-approved schemes.

s.109 Annuities derived from personal pension schemes.

s.110 Annuities derived from retirement benefits schemes.

s.111 Rate of corporation tax.

s.112 Distributions of authorised unit trusts.

s.113 Umbrella schemes.

s.114 Assets and liabilities.

s.115 Currency contracts: net payments.

s.116 Currency contracts: matching.

s.117 Expenditure on machinery or plant.

s.118 Expenditure on machinery or plant: notification.

s.119 Transactions between connected persons.

s.120 Balancing charge on realisation of capital value.

s.121 Used buildings etc. in enterprise zones.

s.122 Sale and repurchase of securities: deemed manufactured payments.

s.123 Manufactured payments.

s.124 Overseas dividend manufacturers: limitation of double taxation relief.

s.125 Payment by intermediary.

s.126 Employees working for persons other than their employers, etc.

s.127 Tradeable assets.

s.128 Non-cash vouchers.

s.129 Credit-tokens.

s.130 Cash vouchers.

s.131 Supplementary.

s.132 Payments etc. received free of tax.

s.133 PAYE regulations: past cases.

s.134 Controlled foreign companies.

s.135 Prevention of avoidance of corporation tax.

s.136 Parts of trades: computations in different currencies.

s.137 Enterprise investment scheme.

s.138 Foreign income dividends.

s.139 Taxation of incapacity benefit.

s.140 Restriction on deduction from income.

s.141 Expenditure involving crime.

s.142 Mortgage interest payable under deduction of tax: qualifying lenders.

s.143 Premiums referred to pension business.

s.144 Debts released in voluntary arrangement: relief from tax.

s.145 Relief for business donations.

s.146 Minor corrections.

s.147 Qualifying contracts.

s.147 Debt contracts and options to be qualifying contracts.

s.148 Contracts which may become qualifying contracts.

s.149 Interest rate contracts and options.

s.150 Currency contracts and options.

s.150 Debt contracts and options.

s.151 Provisions which may be included.

s.152 Provisions which may be disregarded.

s.153 Qualifying payments.

s.154 Qualifying companies.

s.155 Accrual of profits and losses.

s.156 Basis of accounting: general.

s.157 Basis of accounting for linked currency options.

s.158 Adjustments for changes in basis of accounting.

s.159 Trading profits and losses.

s.160 Non-trading profits and losses.

s.161 Termination etc. of qualifying contracts.

s.162 Exchange gains and losses on currency contracts.

s.163 Irrecoverable payments.

s.164 Released payments.

s.165 Transfers of value by qualifying companies.

s.166 Transfers of value to associated companies.

s.167 Transactions not at arm’s length.

s.168 Qualifying contracts with non-residents.

s.168 Qualifying contracts for unallowable purposes

s.169 Insurance and mutual trading companies.

s.170 Investment trusts.

s.171 Charities.

s.172 Partnerships involving qualifying companies.

s.173 Prevention of double charging etc.

s.174 Prevention of deduction of tax.

s.175 Transitional provisions.

s.176 Minor and consequential amendments.

s.177 Interpretation of Chapter II.

s.178 Personal and trustee’s returns.

s.179 Returns to include self-assessment.

s.180 Power to enquire into returns.

s.181 Return of profits.

s.182 Return of profits to include self-assessment.

s.183 Power to enquire into return of profits.

s.184 Partnership return.

s.185 Partnership return to include partnership statement.

s.186 Power to enquire into partnership return.

s.187 Power to call for documents.

s.188 Amendment of self-assessment.

s.189 Amendment of partnership statement.

s.190 Determination of tax where no return delivered.

s.191 Assessment where loss of tax discovered.

s.192 Payments on account of income tax.

s.193 Payment of income tax and capital gains tax.

s.194 Surcharges on unpaid income tax and capital gains tax.

s.195 Payment of corporation tax.

s.196 Management: other amendments.

s.197 Construction of certain references.

s.198 Transitional provisions.

s.199 Interpretation and commencement of Chapter III.

s.200 Assessment on current year basis.

s.201 Basis of assessment at commencement.

s.202 Change of basis period.

s.203 Conditions for such a change.

s.204 Basis of assessment on discontinuance.

s.205 Overlap profits and overlap losses.

s.206 Basis of assessment under Case III.

s.207 Basis of assessment under Cases

s.208 Basis of assessment under Case VI.

s.209 Loss relief: general.

s.210 Relief for losses on unquoted shares.

s.211 Income tax allowances and charges in taxing a trade etc.

s.212 Changes for Facilitating Self-Assessment

s.213 Changes for Facilitating Self-Assessment

s.214 Amendments of other enactments.

s.215 Treatment of partnerships.

s.216 Effect of change in ownership of trade, profession or vocation.

s.217 Double taxation relief in respect of overlap profits.

s.218 Commencement, transitional provisions and savings.

s.219 Taxation of profits.

s.220 Accounting period in which certain profits or losses arise.

s.221 Assessment and collection of tax.

s.222 Premium trust funds.

s.223 Ancillary trust funds.

s.224 Reinsurance to close.

s.225 Stop-loss and quota share insurance.

s.226 Provisions which are not to apply.

s.227 Cessation: final underwriting year.

s.227 Restriction of group relief

s.227 Transfer of underwriting business without change of ownership

s.227 Exemption for profits or losses of foreign permanent establishments

s.228 Lloyd’s underwriters: individuals.

s.229 Regulations.

s.230 Interpretation and commencement.

s.231 Election by reference to pipe-line with excess capacity.

s.232 Restriction on electing participator’s allowable expenditure on elected assets.

s.233 Tax relief for certain receipts of an electing participator.

s.234 Interpretation of Chapter and supplementary provisions.

s.235 Valuation of oil.

s.236 Valuation of certain light gases.

s.237 Abortive exploration expenditure.

s.238 Disposals of assets producing tariff receipts.

s.239 Execution of deeds.

s.240 Time for presenting agreement for lease.

s.240 Requirements before lease treated as duly stamped.

s.241 Exchange, partition, etc.

s.242 Where consideration not ascertainable from conveyance or lease.

s.243 Agreements to surrender leases.

s.244 Production of documents on transfer of land in Northern Ireland.

s.245 Production of documents: supplementary.

s.246 Rate bands: no indexation in 1994.

s.247 Business and agricultural relief.

s.248 Corporate Lloyd’s underwriters.

s.249 Certain companies treated as non-resident.

s.250 Companies treated as non-resident: supplementary.

s.251 Companies treated as non-resident: repeals.

s.252 Railways.

s.253 Northern Ireland Airports Limited.

s.254 Practice and procedure in connection with appeals.

s.255 Calling for documents of taxpayers and others.

s.256 Minor corrections.

s.257 Interpretation and construction.

s.258 Repeals.

s.259 Short title.

s.para.760 These repeals have effect in relation to licences taken out...

s.para.761 These repeals come into force on 1st June 1994.

s.para.762 These repeals have effect in accordance with Schedule 3 to...

s.para.763 Section 19 of this Act applies to these repeals as...

s.para.764 This repeal has effect in accordance with section 46 of...

s.para.765 The repeals in section 347B of the Income and Corporation...

s.para.766 These repeals have effect in accordance with section 81(6) of...

s.para.769 This repeal comes into force in accordance with section 84(4)...

s.para.770 (5)Beneficial loans Chapter Short title Extent of repeal 1988 c....

s.para.771 These repeals have effect in accordance with section 88(5) of...

s.para.772 (6)Vouchers Chapter Short title Extent of repeal 1988 c. 1....

s.para.773 These repeals have effect in accordance with section 91(2) of...

s.para.774 (8)Indexation allowance Chapter Short title Extent of repeal 1992 c....

s.para.775 These repeals have effect in accordance with section 93(11) of...

s.para.776 (9)Commodity and financial futures Chapter Short title Extent of repeal...

s.para.777 This repeal has effect in accordance with section 95(2) of...

s.para.778 (10) Settlements with foreign element: information Chapter Short title Extent...

s.para.779 These repeals have effect in accordance with section 97 of...

s.para.780 (11) Profit sharing schemes Chapter Short title Extent of repeal...

s.para.783 These repeals have effect in accordance with section 111 of...

s.para.784 (14) Manufactured payments Chapter Short title Extent of repeal 1988...

s.para.785 These repeals have effect in accordance with section 123 of...

s.para.786 (15) Controlled Foreign Companies Chapter Short title Extent of repeal...

s.para.787 These repeals have effect in accordance with section 134(5) of...

s.para.788 (16) Repeals connected with foreign income dividends Chapter Short title...

s.para.789 These repeals have effect in relation to shares issued on...

s.para.790 (18) Deduction from income Chapter Short title Extent of repeal...

s.para.791 This repeal has effect in accordance with section 140 of...

s.para.792 (19) Qualifying lenders Chapter Short title Extent of repeal 1988...

s.para.793 These repeals have effect in accordance with section 143 of...

s.para.794 (21) Business donations Chapter Short title Extent of repeal 1990...

s.para.795 The repeals in sections 43 and 271 of, and Schedule...

s.para.796 (23) Management: self-assessment etc. Chapter Short title Extent of repeal...

s.para.810 These repeals have effect in accordance with section 241(6) of...

s.para.811 This repeal has effect in accordance with section 245(8) of...

s.para.812 These repeals have effect in accordance with section 251 of...

s.para.813 This repeal shall be deemed to have come into force...

Schedules

0 of 462 shown

462 other schedules

s.sch002 Vehicles excise duty: miscellaneous provisions

s.sch002 In Article 34 of the Road Traffic (Northern Ireland) Order...

s.sch002 In section 47 of the Road Traffic Act 1988 (obligatory...

s.sch002 Vehicles excise duty: miscellaneous provisions

s.sch002 Paragraphs . . ., 24 and 25 shall come into...

s.sch002 Vehicles excise duty: miscellaneous provisions

s.sch003 (1) The Betting and Gaming Duties Act 1981 shall be...

s.sch003 No special licence (as defined in section 21(2) of the...

s.sch003 (1) Accordingly, that Act shall be amended as follows.

s.sch003 (1) In Part I of Schedule 4 to that Act...

s.sch003 (1) Part II of Schedule 4 to that Act shall...

s.sch004 The Management Act shall be amended in accordance with the...

s.sch004 (1) In subsection (4) of section 115 (offence of tampering...

s.sch004 In section 116(3) (offence of failing to pay duty on...

s.sch004 In section 118G (offences in connection with record keeping etc....

s.sch004 (1) In subsection (1) of section 170A (offence of handling...

s.sch004 The Alcoholic Liquor Duties Act 1979 shall be amended in...

s.sch004 In section 8(2) (offence of contravening condition of remission of...

s.sch004 In section 10(2) (offence of contravening condition of remission of...

s.sch004 (1) In subsection (3) of section 13 (offence and forfeiture...

s.sch004 (1) In subsection (4) of section 15 ....

s.sch004 (1) In subsection (2) of section 16 (offence and forfeiture...

s.sch004 (1) In subsection (6) of section 92 (offence of making...

s.sch004 In section 18(6) (rectifying or compounding spirits in contravention of...

s.sch004 (1) In subsection (2) of section 19 (offence and forfeiture...

s.sch004 In each of subsections (1) and (2) of section 20...

s.sch004 Penalties for statutory contraventions

s.sch004 In section 22(9) (offence and forfeiture in the case of...

s.sch004 Penalties for statutory contraventions

s.sch004 (1) In subsection (1) of section 33 (offence and forfeiture...

s.sch004 For subsection (2) of section 34 (offence of contravening prohibition...

s.sch004 Penalties for statutory contraventions

s.sch004 In section 41A(8) (offence and forfeiture in the case of...

s.sch004 In section 93(6) (offence of failing to comply with any...

s.sch004 In section 44(2) (offence of contravening condition imposed in connection...

s.sch004 In section 46(2) (offence of contravening regulations relating to the...

s.sch004 (1) In subsection (4) of section 47 (offence of failing...

s.sch004 For subsection (3) of section 49 (offence and forfeiture in...

s.sch004 In section 54(5) (offence of producing wine on unlicensed premises),...

s.sch004 In section 55(6) (offence of producing made-wine on unlicensed premises),...

s.sch004 Penalties for statutory contraventions

s.sch004 In section 56(2) (offence and forfeiture in the case of...

s.sch004 For subsection (2) of section 59 (offence of rendering wine...

s.sch004 In section 61(2) (offence of contravening regulations relating to the...

s.sch004 In section 100J (offence and forfeiture in the case of...

s.sch004 (1) In subsection (4) of section 62 (offence of producing...

s.sch004 In section 64(2) (offence of contravening regulations relating to the...

s.sch004 Penalties for statutory contraventions

s.sch004 In section 75(5) (offence of unlicensed methylation of spirits)—

s.sch004 (1) In subsection (3) of section 77 (offence of contravening...

s.sch004 Penalties for statutory contraventions

s.sch004 The Hydrocarbon Oil Duties Act 1979 shall be amended in...

s.sch004 In section 101(4) (offence of failing to produce licence after...

s.sch004 (1) In subsection (3) of section 10 (offences in connection...

s.sch004 (1) In subsection (1) of section 13 (offences in connection...

s.sch004 (1) In subsection (4) of section 14 (offences in connection...

s.sch004 Penalties for statutory contraventions

s.sch004 In section 20AA(4) (offence and forfeiture in the case of...

s.sch004 In section 21(3) (offence and forfeiture in the case of...

s.sch004 (1) In subsection (1) of section 22 (offence and forfeiture...

s.sch004 (1) In subsection (1) of section 23 (offence and forfeiture...

s.sch004 In section 24(4) (offence and forfeiture in the case of...

s.sch004 In section 7(2) of the Tobacco Products Duty Act 1979...

s.sch004 (1) In subsection (2) of section 107 (offence of failing...

s.sch004 The Betting and Gaming Duties Act 1981 shall be amended...

s.sch004 In section 24(5) (offence where gaming machine provided without there...

s.sch004 (1) In paragraph 13 of Schedule 1 (enforcement), for sub-paragraphs...

s.sch004 Penalties for statutory contraventions

s.sch004 (1) In sub-paragraph (3) of paragraph 16 of Schedule 3...

s.sch004 (1) In sub-paragraph (1) of paragraph 16 of Schedule 4...

s.sch004 Chapter II of Part I of the Finance Act 1993...

s.sch004 In section 27(4) (offence of failing to pay duty)—

s.sch004 In each of sections 28(3) and 29(8) (offences of contravening...

s.sch004 In section 108(4) (offence of contravening directions in relation to...

s.sch004 (1) In subsection (1) of section 111 (using premises or...

s.sch004 In section 114(2) (offence of using prohibited substance or liquor),...

s.sch005 The following decisions so far as they are made under...

s.sch005 (1) In this Schedule references to any decision as to...

s.sch005 (1) The following decisions under or for the purposes of...

s.sch005 Any decision which is made under or for the purposes...

s.sch005 Any decision— (a) to refuse an approval under section 8L...

s.sch005 Any decision as to whether or not any person is...

s.sch005 (1) The following decisions under or for the purposes of...

s.sch005 Any decision as to whether or not any person is...

s.sch005 (1) Any decision made under or for the purposes of...

s.sch005 The following decisions under or for the purposes of Chapter...

s.sch005 Any decision under or for the purposes of Part 2...

s.sch005 Any decision for the purposes of Part 3 of the...

s.sch005 Any decision by the Commissioners— (a) on a claim under...

s.sch006 (1) The Customs and Excise Management Act 1979 shall have...

s.sch006 Air passenger duty: administration and enforcement

s.sch006 (1) Where by virtue of paragraph 7 above duty due...

s.sch006 (1) A certificate of the Commissioners— (a) that a person...

s.sch006 Air passenger duty: administration and enforcement

s.sch006 Section 118B of that Act shall have effect for the...

s.sch006 (1) A notice may require any person to whom paragraph...

s.sch006 In relation to any person to whom paragraph 1 or...

s.sch006 (1) Any person having the management of an airport shall,...

s.sch006 An appeal which relates to duty shall not be entertained...

s.sch006 (1) Where an assessment of duty due from any person...

s.sch006 (1) Where on an appeal by any person (“the appellant”)...

s.sch006 Air passenger duty: administration and enforcement

s.sch006a (1) In this Schedule— “ insurance-related service ” means any...

s.sch006a (1) Subject to paragraph 5, a premium under a taxable...

s.sch006a (1) A premium under a taxable insurance contract relating to...

s.sch006a (1) A premium under a taxable insurance contract falls within...

s.sch006a (1) This paragraph applies where (apart from this paragraph) a...

s.sch007 (1) Regulations may require registrable persons to keep records.

s.sch007 (1) A person guilty of an offence under paragraph 9(1)...

s.sch007 Sections 145 to 155 of the Customs and Excise Management...

s.sch007 Civil penalties

s.sch007 (1) This paragraph applies if a person fails to comply...

s.sch007 (1) This paragraph applies where— (a) by virtue of regulations...

s.sch007 (1) If a person fails to comply with—

s.sch007 (1) A person who— (a) by virtue of subsection (3),...

s.sch007 (1) This paragraph applies where— (a) in accordance with regulations...

s.sch007 (1) Every person who is concerned (in whatever capacity) in...

s.sch007 For the purposes of paragraphs ... 15(5), 17(3)... and 19(4)...

s.sch007 (1) Where an assessment is made under any provision of...

s.sch007 (1) Where, due to an error on the part of...

s.sch007 (1) In a case where— (a) any interest is payable...

s.sch007 Where it appears to the Commissioners requisite to do so...

s.sch007 (1) Where a person is liable— (a) to a penalty...

s.sch007 (1) Subject to the following provisions of this paragraph, an...

s.sch007 If, otherwise than in circumstances falling within subsection (5)(b) of...

s.sch007 (1) Notwithstanding any obligation not to disclose information that would...

s.sch007 (1) A certificate of the Commissioners— (a) that a person...

s.sch007 (1) Every person who is concerned (in whatever capacity) in...

s.sch007 Any notice, notification or requirement to be served on, given...

s.sch007 In section 827 of the Taxes Act 1988 (no deduction...

s.sch007 Insurance premium tax

s.sch007 In section 1(1) of the Provisional Collection of Taxes Act...

s.sch007 (1) In a case where— (a) by virtue of a...

s.sch007 (1) Where, after the making of a contract of insurance...

s.sch007 (1) . . . . . . . . ....

s.sch007 (1) Where, on an application by an authorised person, a...

s.sch007 (1) An authorised person who removes anything in the exercise...

s.sch007 (1) Where, on an application made as mentioned in sub-paragraph...

s.sch007 (1) Tax due from any person shall be recoverable as...

s.sch007 (1) Where a person has paid an amount to the...

s.sch007 (1) A person is guilty of an offence if—

s.sch007a A contract falls within this paragraph if it is a...

s.sch007a (1) A contract falls within this paragraph if it relates...

s.sch007a (1) A contract falls within this paragraph if—

s.sch007a (1) A contract falls within this paragraph if it relates...

s.sch007a (1) This Part of this Schedule applies for the purposes...

s.sch007a Paragraphs 2, 4, 5, 7, 7A, 8, 9, 10, 11...

s.sch007a (1) Subject to sub-paragraph (3) below, a contract falls within...

s.sch007a (1) A contract falls within this paragraph if it relates...

s.sch008 In section 257A(6) of the Taxes Act 1988 (relief confined...

s.sch008 Supplemental provisions relating to personal reliefs

s.sch008 In section 796(1) of that Act (limits on credit for...

s.sch008 In section 37A of the Taxes Management Act 1970 (effect...

s.sch008 (1) In subsections (1) and (2) of section 257BA of...

s.sch008 (1) In subsection (1) of section 257BB of that Act...

s.sch008 Supplemental provisions relating to personal reliefs

s.sch009 Mortgage interest relief

s.sch009 (1) In subsection (2) of section 370 of the Taxes...

s.sch009 In section 375(3) of the Taxes Act 1988 (liability of...

s.sch009 Subsection (7) of section 57 of the Finance Act 1993...

s.sch009 Mortgage interest relief

s.sch009 Subsections (4) and (5) of section 353 of the Taxes...

s.sch009 Mortgage interest relief

s.sch010 In this Schedule “the 1989 Act” means the Finance Act...

s.sch010 (1) Section 54 of the 1989 Act (relief on premiums...

s.sch010 (1) In sections 257D(8) and 265(3) of the Taxes Act...

s.sch010 (1) In section 54 of the 1989 Act the following...

s.sch010 (1) Section 55 of the 1989 Act (eligible contracts) shall...

s.sch010 The Board shall not certify a contract under section 56...

s.sch011 Chapter IA of Part V of the Taxation of Chargeable...

s.sch011 In section 164L— (a) after subsection (10) there is inserted—...

s.sch011 In section 164N, after subsection (1) there is inserted—

s.sch011 In section 164A— (a) in subsection (1)(a), for the words...

s.sch011 For section 164B there is substituted— Roll-over relief on re-investment...

s.sch011 Sections 164C to 164E are omitted.

s.sch011 In section 164H(1), “within the meaning of section 164C” is...

s.sch011 In section 164L(10), for the words following “trustees or” there...

s.sch011 For section 164A(8) there is substituted— (8) For the purposes...

s.sch011 Section 164A(11) is omitted and after section 164B there is...

s.sch011 (1) In section 164F— (a) for subsection (1) there is...

s.sch012 This Schedule applies in relation to chargeable gains and allowable...

s.sch012 (1) This paragraph applies for the purposes of this Schedule,...

s.sch012 (1) The cases in which the appropriation of an asset...

s.sch012 (1) Where in the case of any taxpayer—

s.sch012 (1) This paragraph applies where, at any time in the...

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

s.sch013 The Finance Act 1989 shall be amended as provided in...

s.sch013 In Schedule 5, in paragraph 3 (trustees) the following sub-paragraph...

s.sch013 In Schedule 5, the following paragraphs shall be inserted after...

s.sch013 In Schedule 5, the following shall be inserted at the...

s.sch013 In Schedule 5, the following paragraph shall be inserted after...

s.sch013 (1) Section 69 (chargeable events) shall be amended as follows....

s.sch013 (1) Paragraph 9 of Schedule 5 (transfer of securities) shall...

s.sch013 In Schedule 5, the following paragraph shall be inserted after...

s.sch014 Chapter III of Part XII of the Taxes Act 1988...

s.sch014 The following sections shall be inserted immediately before section 469—...

s.sch014 (1) Section 468 (authorised unit trusts) shall be amended as...

s.sch014 Sections 468F and 468G shall cease to have effect.

s.sch014 Distributions of authorised unit trusts

s.sch014 In section 834(3) of the Taxes Act 1988 (date on...

s.sch014 (1) Subject to sub-paragraph (2) below, this Schedule shall have...

s.sch015 Enterprise investment scheme

s.sch015 The Taxation of Chargeable Gains Act 1992 shall be amended...

s.sch015 In section 150 (business expansion schemes), at the end of...

s.sch015 Enterprise investment scheme

s.sch015 After that section there is inserted— Enterprise investment scheme. (1) For the purpose of determining the gain or loss...

s.sch015 At the end of section 164M of that Act (exclusion...

s.sch015 (1) After that section there is inserted— Exclusion of double...

s.sch015 In section 164N(1), in the definition of “eligible shares”, for...

s.sch015 In section 231(1)(d), “(business expansion scheme)” is omitted.

s.sch015 Enterprise investment scheme

s.sch016 Foreign income dividends

s.sch016 In the first column of the Table in section 98...

s.sch016 Foreign income dividends

s.sch016 (1) Section 826 of the Taxes Act 1988 shall be...

s.sch016 Foreign income dividends

s.sch016 (1) Section 434 of the Taxes Act 1988 (franked investment...

s.sch016 Foreign income dividends

s.sch017 Section 43(1) of the Taxes Act 1988 shall have effect,...

s.sch017 (1) Subsection (1) of section 271 of that Act shall...

s.sch017 Minor corrections

s.sch017 Section 768(6) of that Act (in its application as amended...

s.sch017 Sections 842(4) and 843(2) of that Act (in their application...

s.sch017 Paragraph 8(b) of Schedule 11 to that Act (in its...

s.sch018 (1) Part I of Schedule 11 to the Finance Act...

s.sch018 (1) Where the I minus E basis is applied for...

s.sch018 (1) Subject to sub-paragraph (2) below, sub-paragraphs (3) and (4)...

s.sch018 (1) Subject to sub-paragraph (2) below, sub-paragraph (3) below applies...

s.sch018 In this Schedule— . . . . . . “non-life...

s.sch019 (1) For section 7 of the Management Act there shall...

s.sch019 Management: other amendments

s.sch019 (1) In subsection (1) of section 36 of the Management...

s.sch019 In subsections (1) and (2) of section 40 of the...

s.sch019 For section 42 of the Management Act there shall be...

s.sch019 Management: other amendments

s.sch019 (1) For subsections (6) and (7) of section 50 of...

s.sch019 (1) For subsection (1) of section 55 of the Management...

s.sch019 Management: other amendments

s.sch019 In subsection (2) of section 12A of the Management Act...

s.sch019 Management: other amendments

s.sch019 (1) After section 70 of the Management Act there shall...

s.sch019 Management: other amendments

s.sch019 In subsection (1) of section 87A of the Management Act...

s.sch019 For section 93 of the Management Act there shall be...

s.sch019 After section 93 of the Management Act there shall be...

s.sch019 Management: other amendments

s.sch019 After section 12A of the Management Act there shall be...

s.sch019 (1) For subsection (2) of section 98B of the Management...

s.sch019 (1) In subsection (1) of section 100B of the Management...

s.sch019 Management: other amendments

s.sch019 After section 103 of the Management Act there shall be...

s.sch019 (1) In subsection (1) of section 118 of the Management...

s.sch019 After Schedule 1 to the Management Act there shall be...

s.sch019 Management: other amendments

s.sch019 (1) In subsection (8) of section 96 of the Taxes...

s.sch019 In subsection (2)(dd) of section 203 of the Taxes Act...

s.sch019 In subsection (5) of section 534 of the Taxes Act...

s.sch019 (1) After subsection (1A) of section 30 of the Management...

s.sch019 In subsection (5) of section 537A of the Taxes Act...

s.sch019 (1) For subsection (1) of section 824 of the Taxes...

s.sch019 In subsection (2) of section 826 of the Taxes Act...

s.sch019 (1) In sub-paragraph (3) of paragraph 2 of Schedule 5...

s.sch019 In subsection (2)(f) of section 178 of the Finance Act...

s.sch019 In subsection (1) of section 16 of the Social Security...

s.sch019 (1) In subsection (1) of section 283 of the Taxation...

s.sch019 (1) After section 30 of the Management Act there shall...

s.sch019 After section 30A of the Management Act there shall be...

s.sch019 Management: other amendments

s.sch019 After section 33 of the Management Act there shall be...

s.sch020 Changes for facilitating self-assessment: transitional provisions and savings

s.sch020 (1) ... this paragraph applies in the case of—

s.sch020 Changes for facilitating self-assessment: transitional provisions and savings

s.sch020 (1) In this Schedule— (a) any reference to a source...

s.sch020 Changes for facilitating self-assessment: transitional provisions and savings

s.sch021 Lloyd’s underwriters: individuals

s.sch021 Part II of that Schedule (payments on account of tax)...

s.sch021 Lloyd’s underwriters: individuals

s.sch021 (1) In Schedule 20 to the 1993 Act (special reserve...

s.sch021 (1) For paragraph 8 of that Schedule (entitlement of member...

s.sch021 (1) In sub-paragraphs (1) to (4) of paragraph 10 of...

s.sch021 (1) In sub-paragraph (2) of paragraph 11 of that Schedule...

s.sch021 (1) In sub-paragraph (1) of paragraph 13 of that Schedule...

s.sch021 (1) In subsection (1) of section 172 of the 1993...

s.sch021 For subsection (1) of section 174 of the 1993 Act...

s.sch021 (1) After subsection (4) of section 177 of the 1993...

s.sch021 (1) In subsection (2) of section 178 of the 1993...

s.sch021 (1) In section 179 of the 1993 Act (cessation: final...

s.sch021 (1) In section 182 of the 1993 Act (regulations), subsections...

s.sch021 (1) In subsection (1) of section 184 of the 1993...

s.sch021 (1) In Schedule 19 to the 1993 Act (assessment and...

s.sch022 (1) An election shall be made by serving it on...

s.sch022 (1) If, while an election is in operation, the electing...

s.sch022 (1) This paragraph applies in any case where—

s.sch022 (1) This paragraph applies if there is a disposal of...

s.sch022 (1) This paragraph applies if, after 30th November 1993 and...

s.sch022 (1) The Board shall reject an election if they are...

s.sch022 (1) Notice of the acceptance or rejection of an election...

s.sch022 (1) Where the Board serve notice on an electing participator...

s.sch022 (1) Within thirty days of the relevant date, the electing...

s.sch022 Where a participator fraudulently or negligently furnishes any incorrect information...

s.sch022 (1) Without prejudice to paragraph 6 above, this paragraph applies...

s.sch022 (1) This paragraph applies where the Board serve notice under...

s.sch022 (1) The provisions of this paragraph apply where—

s.sch023 (1) In section 2 (assessable profits and allowable losses), in...

s.sch023 In Schedule 2 (management and collection of PRT), in paragraph...

s.sch023 (1) In Schedule 3 (miscellaneous provisions relating to PRT), in...

s.sch023 After paragraph 3 of Schedule 3 (aggregate market value of...

s.sch024 (1) In this Schedule— . . . “the Board” means...

s.sch024 Schedule 2 to the Gains Act (assets held on 6th...

s.sch024 (1) In this paragraph, “relevant disposal” means—

s.sch024 (1) This paragraph applies in any case where—

s.sch024 Where, by virtue of any relevant transfer, there is transferred...

s.sch024 (1) If the whole or any part of the amount...

s.sch024 (1) Subject to the following provisions of this paragraph, where...

s.sch024 Where any of the liabilities of a successor company are...

s.sch024 (1) The existence of the powers of the Secretary of...

s.sch024 (1) Subject to sub-paragraph (2) below, any shares issued by...

s.sch024 (1) For the purposes of section 781 of the Taxes...

s.sch024 (1) For the purposes of the Gains Act, where there...

s.sch024 (1) Subject to the following provisions of this Schedule, where,...

s.sch024 (1) The Capital Allowances Act shall have effect in accordance...

s.sch024 (1) In this paragraph, “relevant disposal” means—

s.sch024 (1) Section 779 of the Taxes Act 1988 (sale and...

s.sch024 No charge to tax shall arise by virtue of section...

s.sch024 (1) Subject to sub-paragraph (2) below, where the effect of...

s.sch024 Where liability for a loan made to the Board is...

s.sch024 (1) This paragraph applies to any person (an “eligible person”)—...

s.sch024 (1) Subsection (4) of section 23 of the Gains Act...

s.sch024 (1) Nothing in Part II or III of the Railways...

s.sch024 Subsection (1) of section 174 of the Gains Act (which...

s.sch024 (1) Subject to the following provisions of this paragraph, where...

s.sch024 (1) Sub-paragraph (2) below applies to any disposal effected pursuant...

s.sch024 (1) For the purposes of section 179 of the Gains...

s.sch024 (1) Where by virtue of any relevant transfer—

s.sch025 (1) In this Schedule— “the final accounting period” means the...

s.sch025 (1) The following shall apply for the purposes of the...

s.sch025 (1) This paragraph applies where NIAL has, before the transfer...

s.sch025 (1) This paragraph applies where under Article 54(2) an asset...

s.sch025 (1) This paragraph applies where— (a) NIAL is entitled, under...

s.sch025 (1) Any share issued by the successor company under Article...

s.sch026 The repeals in section 179 of the Finance Act 1993...

s.sch026 The repeal in paragraph 13(1) of Schedule 20 to the...

s.sch026 The other repeals have effect in accordance with section 228(3)...

s.sch026 (4)Vocational training Chapter Short title Extent of repeal 1991 c....

s.sch026 (13) Authorised unit trusts Chapter Short title Extent of repeal...

s.schedule/26/part/v/paragraph/wrapper1n2 (1) The repeals in the Income and Corporation Taxes Act...

s.schedule/26/part/v/paragraph/wrapper3n2 (1) The repeals in sections 188 and 189 have effect...

s.schedule/26/part/v/paragraph/wrapper5n2 (1) The repeal of section 118(3) of the Taxes Management...

s.schedule/26/part/v/paragraph/wrapper6n2 (24) Changes for facilitating self-assessment Chapter Short title Extent of...

s.schedule/26/part/v/paragraph/wrapper7n2 (1) The repeal in section 65(3) of the Income and...

s.schedule/26/part/v/paragraph/wrapper8n2 (25) Lloyd’s underwriters Chapter Short title Extent of repeal 1988...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Finance Act 1994

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