| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 3 of 37 obligations carry imprisonment (7 years). 8 carry different penalties and 26 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person19 Trader4 Operator2 Data Controller1 Applicant1 Manufacturer1 Occupier1

Plus 8 duties 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.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

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gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties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

Data Controller — also bound by 35 other Acts

UK GDPR (retained EU law) 127 duties

The Town and Country Planning (Entertainment Resort Complex, Bedford) Special Development (No. 2) Order 2025 50 duties

Data Protection Act 2018 46 duties

Regulation (EU) 2018/1139 (EASA Basic Regulation) 6 duties

Privacy and Electronic Communications Regulations 2003 5 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

Manufacturer — also bound by 502 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

Occupier — also bound by 235 other Acts

The Water Resources (Control of Agricultural Pollution) (Wales) Regulations 2021 47 duties

Avian Influenza and Influenza of Avian Origin in Mammals (England) (No. 2) Order 2006 46 duties

The Welfare of Animals (Slaughter or Killing) Regulations 1995 34 duties

Highways Act 1980 23 duties

Nitrate Pollution Prevention Regulations 2015 19 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.

Part 1

Excise Duties

6 of 24 sections shown

s.001 Spirits: rate of duty. Regulated

Pay the correct rate of Excise Duty on spiritsTrader

s.005 Misuse of rebated kerosene. Imprisonment

Misuse of rebated keroseneAny Person

s.007 Marked oil used as fuel for road vehicles. Imprisonment

Use marked oil as fuel for road vehiclesAny Person
Use marked oil (red diesel) in a road vehicleAny Person

s.009 Rates of duty. Regulated

Pay excise duty on tobacco products at the prescribed ratesManufacturer

s.010 General betting duty. Regulated

Pay general betting duty at the rate of 6.75%Trader

s.011 Pool betting duty. Regulated

Pay pool betting duty at the correct rateAny Person

18 other sections in this Part — procedural and definitional

s.002 Wine and made-wine: rates.

s.003 Cider: rate of duty.

s.004 Rates of duty and rebate.

s.006 Mixing of rebated oil.

s.008 Relief for marine voyages.

s.012 Licences for machines as well as premises.

s.013 Pleasure flights.

s.014 Increase in general rate.

s.015 Electrically propelled vehicles.

s.016 Steam powered vehicles etc.

s.017 Vehicles capable of conveying loads.

s.018 Old vehicles.

s.019 Old vehicles: further provisions.

s.020 Exemptions for vehicle testing: general.

s.021 Exemptions for vehicle testing in Northern Ireland.

s.022 Other provisions relating to Northern Ireland.

s.023 Licensing and registration.

s.024 Repeal of certain drawbacks and allowances.

Part 2

Value Added Tax

0 of 14 sections shown

14 other sections in this Part — procedural and definitional

s.025 EC Second VAT Simplification Directive.

s.026 Fiscal and other warehousing.

s.027 Value of imported goods.

s.028 Adaptation of aircraft and hovercraft.

s.029 Work on materials.

s.030 Refunds in connection with construction and conversion.

s.031 Groups: anti-avoidance.

s.032 Supplies of gold etc.

s.033 Small gifts.

s.034 Method of making payments on account.

s.035 Default surcharges.

s.036 Repeated misdeclaration penalty.

s.037 Penalties for failure to notify.

s.038 VAT invoices and accounting.

Part 3

Landfill Tax

10 of 48 sections shown

s.039 Landfill tax. Regulated

Other duties (1) — Crown / regulator

HMRC must manage and collect landfill taxStatutory regulator

s.041 Liability to pay tax. Regulated

Pay Landfill Tax on waste disposalsOperator

s.044 Mining and quarrying. Regulated

Ensure landfill waste meets tax exemption criteria for mining/quarryingAny Person
Keep evidence that landfill disposals of mined material are tax‑exemptTrader

s.049 Accounting for tax and time for payment. Regulated

Account for tax, file returns and pay on timeAny Person

s.054 Right to require review Regulated

Request a formal HMRC review of a tax decisionAny Person

s.054 Review by HMRC Regulated

Accept HMRC review offer within 30 daysAny Person

Other duties (1) — Crown / regulator

HMRC must review a tax decision upon requestStatutory regulator

s.054 Review out of time Regulated

Send a written request to HMRC for a review out of timeAny Person

Other duties (1) — Crown / regulator

HMRC must review a tax decision if an 'out of time' request is justifiedStatutory regulator

s.054 Nature of review etc Regulated

Submit representations during an HMRC decision reviewAny Person

Other duties (1) — Crown / regulator

HMRC must conduct reviews of decisions and notify you of the outcomeStatutory regulator

s.055 Appeals: further provisions Regulated

Pay disputed tax before appealing a decisionApplicant

s.063 Qualifying fines: special provisions Regulated

Comply with waste testing and documentation requirements for landfill finesOperator
Record and test fines you dispose ofAny Person

38 other sections in this Part — procedural and definitional

s.040 Charge to tax.

s.040 Disposals of material

s.042 Amount of tax.

s.043 Material removed from water.

s.043 Contaminated land.

s.043 Contaminated land: certificates.

s.043 Site restoration.

s.044 Quarries.

s.045 Pet cemeteries.

s.046 Power to vary.

s.047 Registration.

s.048 Information required to keep register up to date.

s.050 Power to assess: registered persons.

s.050 Power to assess: unregistered persons

s.051 Credit: general.

s.052 Bad debts.

s.053 Bodies concerned with the environment.

s.054 Appeals

s.054 Offer of review

s.054 Extensions of time

s.054 Bringing of appeals

s.056 Appeals: other provisions.

s.057 Review and appeal: commencement.

s.058 Partnership, bankruptcy, transfer of business, etc.

s.059 Groups of companies.

s.060 Information, powers, penalties, secondary liability, etc.

s.061 Taxable disposals: special provisions.

s.062 Taxable disposals: regulations.

s.063 Qualifying material: special provisions.

s.064 Disposal of material as waste.

s.065 Disposal by way of landfill.

s.065 Prescribed landfill site activities to be treated as disposals

s.066 Landfill sites.

s.067 Operators of landfill sites.

s.068 Weight of material disposed of.

s.069 Taxable activities.

s.070 Interpretation: other provisions.

s.071 Orders and regulations.

Part 4

Income Tax, Corporation Tax and Capital Gains Tax

50 of 131 sections shown

s.077 Charge and rate of corporation tax for 1996. Regulated

Pay corporation tax at the 1996 financial year rateTrader

s.100 Money debts etc not arising from the lending of money

amended 24 times (opens in a new tab)

s.101 Financial instruments.

amended 5 times (opens in a new tab)

s.102 Discounted securities: income tax provisions.

amended 1 time (opens in a new tab)

s.103 Interpretation of Chapter.

amended 22 times (opens in a new tab)

s.111 Amount or value of consideration for option.

amended 2 times (opens in a new tab)

s.120 Grant and exercise of share options.

amended 1 time (opens in a new tab)

s.121 Returns and self assessment.

amended 1 time (opens in a new tab)

s.122 Notional tax deductions and payments.

amended 2 times (opens in a new tab)

s.123 Liability of partners.

amended 4 times (opens in a new tab)

s.124 Retention of original records.

amended 2 times (opens in a new tab)

s.125 Determination of tax where no return delivered.

amended 1 time (opens in a new tab)

s.128 Claims for reliefs involving two or more years.

amended 2 times (opens in a new tab)

s.129 Claims for medical insurance and vocational training relief.

amended 5 times (opens in a new tab)

s.136 Appeals. Regulated

Other duties (1) — Crown / regulator

HMRC and Tribunals must follow Schedule 22 procedures for self-assessment appealsStatutory regulator

s.137 Schedules 13 and 16 to the Taxes Act 1988.

amended 1 time (opens in a new tab)

s.139 Surrenders of advance corporation tax.

amended 1 time (opens in a new tab)

s.143 Annual payments under certain insurance policies.

amended 1 time (opens in a new tab)

s.144 Vocational training.

amended 1 time (opens in a new tab)

s.145 Personal reliefs for non-resident EEA nationals.

amended 1 time (opens in a new tab)

s.146 Exemptions for charities.

amended 1 time (opens in a new tab)

s.147 Withdrawal of relief for Class 4 contributions.

amended 1 time (opens in a new tab)

s.148 Mis-sold personal pensions etc.

amended 2 times (opens in a new tab)

s.149 Annual payments in residuary cases.

amended 1 time (opens in a new tab)

s.150 Income tax exemption for periodical payments of damages and compensation for personal injury.

amended 1 time (opens in a new tab)

s.151 Benefits under pilot schemes.

amended 1 time (opens in a new tab)

s.152 Jobfinder’s grant.

amended 1 time (opens in a new tab)

s.153 Foreign income dividends.

amended 1 time (opens in a new tab)

s.154 FOTRA securities.

amended 11 times (opens in a new tab)

s.155 Directions for payment without deduction of tax.

amended 1 time (opens in a new tab)

s.156 Paying and collecting agents etc.

amended 1 time (opens in a new tab)

s.158 Transfers on death under the accrued income scheme.

amended 1 time (opens in a new tab)

s.159 Manufactured payments, repos, etc.

amended 6 times (opens in a new tab)

s.160 Investments in housing.

amended 1 time (opens in a new tab)

s.161 Venture capital trusts: control of companies etc.

amended 1 time (opens in a new tab)

s.163 Life assurance business losses.

amended 1 time (opens in a new tab)

s.164 Limits on relief for expenses.

amended 7 times (opens in a new tab)

s.165 Annual payments under insurance policies: deductions.

amended 2 times (opens in a new tab)

s.166 Equalisation reserves.

amended 1 time (opens in a new tab)

s.167 Industrial assurance business.

amended 6 times (opens in a new tab)

s.168 Capital redemption business.

amended 3 times (opens in a new tab)

s.169 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.170 Time for amending and enquiring into returns.

amended 1 time (opens in a new tab)

s.171 Life or endowment business.

amended 3 times (opens in a new tab)

s.172 Return of contributions on or after death of member.

amended 1 time (opens in a new tab)

s.175 Transactions in certain securities.

amended 4 times (opens in a new tab)

s.176 Retirement relief: age limits.

amended 1 time (opens in a new tab)

s.178 Sub-contractors in the construction industry.

amended 1 time (opens in a new tab)

s.179 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.180 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

81 other sections in this Part — procedural and definitional

s.072 Charge and rates of income tax for 1996-97.

s.073 Application of lower rate to income from savings.

s.074 Personal allowances for 1996-97.

s.075 Blind person’s allowance.

s.076 Limit on relief for interest.

s.078 Small companies.

s.079 Abolition of Schedule C charge etc.

s.080 Taxation of loan relationships.

s.081 Meaning of “loan relationship” etc.

s.082 Method of bringing amounts into account.

s.083 Non-trading deficit on loan relationships.

s.084 Debits and credits brought into account.

s.084 Exchange gains and losses from loan relationships

s.085 Computation in accordance with generally accepted accounting practice

s.085 Amounts recognised in determining company’s profit or loss

s.085 Amounts not fully recognised for accounting purposes

s.087 Accounting method where parties have a connection.

s.087 Meaning of “control” in section 87

s.088 Exemption from section 87 in certain cases.

s.088 Accounting method where rate of interest is reset

s.089 Inconsistent application of accounting methods.

s.090 Changes of accounting method.

s.090 Change of accounting basis applicable to assets or liabilities

s.091 Payments subject to deduction of tax.

s.091 Shares subject to outstanding third party obligations

s.091 Non-qualifying shares

s.091 Condition 1 for section 91B(6)(b)

s.091 Condition 2 for section 91B(6)(b)

s.091 Condition 3 for section 91B(6)(b)

s.091 Power to add, vary or remove Conditions for section 91B(6)(b)

s.091 Shares beginning or ceasing to be subject to section 91A or 91B

s.091 Payments in return for capital contribution

s.091 Change of partnership shares

s.092 Convertible securities etc : creditor relationships

s.092 Convertible securities etc: debtor relationships

s.093 Relationships linked to the value of chargeable assets.

s.093 Relationships linked to the value of chargeable assets: guaranteed returns

s.093 Loan relationships ceasing to be within section 93

s.093 Creditor relationships and benefit derived by connected persons

s.094 Indexed gilt-edged securities.

s.094 Loan relationships with embedded derivatives

s.094 Loan relationships treated differently by connected debtor and creditor

s.095 Gilt strips.

s.096 Special rules for certain other gilts.

s.097 Manufactured interest.

s.098 Collective investment schemes.

s.099 Insurance companies.

s.104 Minor and consequential amendments.

s.105 Commencement and transitional provisions.

s.106 Living accommodation provided for employees.

s.107 Beneficial loans.

s.108 Incidental benefits for holders of certain offices etc.

s.109 Charitable donations: payroll deduction schemes.

s.110 PAYE settlement agreements.

s.112 Release and replacement.

s.113 Exercise of rights by employees of non-participating companies.

s.114 Requirements to be satisfied by approved schemes.

s.115 Transitional provisions.

s.116 The release date.

s.117 The appropriate percentage.

s.118 The appropriate allowance.

s.119 Removal of requirement for at least one year’s service.

s.126 PAYE regulations.

s.127 Repayment postponed pending completion of enquiries.

s.130 Procedure for giving notices.

s.131 Interest on overdue tax.

s.132 Overdue tax and excessive payments by the Board.

s.133 Claims and enquiries.

s.134 Discretions exercisable by the Board etc.

s.135 Time limits for claims etc.

s.138 Accounting periods.

s.140 Transfer of company’s assets to investment trust.

s.141 Roll-over relief.

s.142 Premiums for leases.

s.157 Stock lending fees.

s.162 Qualifying life insurance policies: certification.

s.173 Loans to participators etc.

s.174 Attribution of gains to participators in non-resident companies.

s.177 Reinvestment relief on disposal of qualifying corporate bond.

s.181 Overseas petroleum.

s.182 Controlled foreign companies.

Part 5

Inheritance tax

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.183 Rate bands.

s.184 Business property relief.

s.185 Agricultural property relief.

Part 6

Stamp Duty and Stamp Duty Reserve Tax

4 of 11 sections shown

s.186 Transfers of securities to members of electronic transfer systems etc.

amended 1 time (opens in a new tab)

s.188 Removal of the two month period.

amended 1 time (opens in a new tab)

s.191 Stock lending and collateral security arrangements.

amended 1 time (opens in a new tab)

s.194 Rates of charge expressed as percentages.

amended 2 times (opens in a new tab)

7 other sections in this Part — procedural and definitional

s.187 Territorial scope of the tax.

s.189 Transfers to members of electronic transfer systems etc.

s.190 Transfers between associated bodies.

s.192 Repayment or cancellation of tax.

s.193 Depositary receipts.

s.195 Regulations concerning administration: sub-delegation to the Board.

s.196 Election by operator for alternative system of charge.

Part 7

Miscellaneous and supplemental

3 of 10 sections shown

s.197 Setting of rates of interest.

amended 25 times (opens in a new tab)

s.200 Domicile for tax purposes of overseas electors.

amended 5 times (opens in a new tab)

s.203 Modification of the Agriculture Act 1993.

amended 1 time (opens in a new tab)

7 other sections in this Part — procedural and definitional

s.198 Banks.

s.199 Quotation or listing of securities.

s.201 Enactment of Inland Revenue concessions.

s.202 Gilt stripping.

s.204 Interpretation.

s.205 Repeals.

s.206 Short title.

Schedules

12 of 638 shown

s.sch001 Mixing of rebated oil Imprisonment

Produce unauthorized fuel mixtures using rebated oilAny Person

s.sch002 Vehicle licensing and registration Prosecution

Make false or misleading vehicle declarationAny Person
Use or keep an unlicensed vehicle (SORN breach)Any Person

Fine up to £2,500

s.sch002 (1) Section 45 of the 1994 Act (false or misleading... Prosecution

Submit false or misleading vehicle declarationAny Person

Unlimited fine

s.sch002 After section 46 of the 1994 Act there shall be... Prosecution

Fail to comply with vehicle information noticeAny Person

Fine up to £1,000

s.sch002 (1) In section 29 of the 1994 Act (penalty for... Prosecution

Use or keep unlicensed vehicle despite SORN declarationAny Person

Fine up to £2,500

s.sch005 Landfill Tax Regulated

Keep and preserve landfill site records and material informationOccupier

s.sch005 (1) A person is guilty of an offence if— Regulated

Fraudulent evasion of tax and false documentsAny Person

s.sch005 (1) A person guilty of an offence under paragraph 15(1)... Prosecution

Evade tax or make false claims on tax returnsAny Person

Unlimited fine

s.sch005 (1) This paragraph applies where— (a) on the date when... Regulated

Notify HMRC when someone becomes or ceases to be a landfill site controllerData Controller

s.sch005 (1) An authorised person who removes anything in the exercise... Regulated

Other duties (1) — Crown / regulator

HMRC must provide a record of removed items and allow access for investigationStatutory regulator

s.sch007 (1) Transitional payments of tax made on a person’s behalf... Regulated

Other duties (1) — Crown / regulator

HMRC must repay or adjust overpaid transitional tax paymentsStatutory regulator

s.sch020 (1) In each of subsections (4) and (6) of section... Regulated

Other duties (1) — Crown / regulator

HMRC must apply objective test for depreciatory transaction adjustmentsStatutory regulator

626 other schedules

s.sch002 In this Schedule “the 1994 Act” means the Vehicle Excise...

s.sch002 In section 33 of the 1994 Act (not exhibiting licence),...

s.sch002 After section 51 of the 1994 Act there shall be...

s.sch002 (1) In— (a) section 47(1) and (2) of the 1994...

s.sch002 In section 59 of the 1994 Act (regulations: offences), after...

s.sch002 In section 57(1) of the 1994 Act (regulations generally), the...

s.sch002 (1) Section 7 of the 1994 Act (issue of vehicle...

s.sch002 In section 11 of the 1994 Act (trade licences), after...

s.sch002 (1) Subsection (1) of section 22 of the 1994 Act...

s.sch002 In subsection (1B)(a) of section 22 of the 1994 Act,...

s.sch002 After subsection (1B) of section 22 of the 1994 Act...

s.sch002 After subsection (1C) of section 22 of the 1994 Act...

s.sch003 Value added tax: Fiscal and other warehousing

s.sch003 In subsection (1) of section 6 of the Value Added...

s.sch003 In section 73 of the Value Added Tax Act 1994...

s.sch003 In sections 73(9) and 76(5) of the Value Added Tax...

s.sch003 In section 83 of the Value Added Tax Act 1994...

s.sch003 In paragraph 1 of Schedule 1 to the Value Added...

s.sch003 In paragraph 1 of Schedule 2 to the Value Added...

s.sch003 In paragraph 1 of Schedule 3 to the Value Added...

s.sch003 In paragraph 8(1) of Schedule 11 to the Value Added...

s.sch003 The following Schedule shall be added to the Value Added...

s.sch003 In subsection (1) of section 7 of the Value Added...

s.sch003 In subsection (1) of section 12 of the Value Added...

s.sch003 In subsection (1) of section 13 of the Value Added...

s.sch003 The following sections shall be inserted in the Value Added...

s.sch003 In subsection (1) of section 20 of the Value Added...

s.sch003 In section 30 of the Value Added Tax Act 1994...

s.sch003 (1) Section 62 of the Value Added Tax Act 1994...

s.sch003 In subsection (1) of section 69 of the Value Added...

s.sch004 Value added tax: anti-avoidance provisions

s.sch005 (1) Every person who is concerned (in whatever capacity) with...

s.sch005 (1) An authorised person, if it appears to him necessary...

s.sch005 Tax due from any person shall be recoverable as a...

s.sch005 (1) . . . . . . . . ....

s.sch005 (1) Where a person has paid an amount to the...

s.sch005 Sections 145 to 155 of the Customs and Excise Management...

s.sch005 (1) Where— (a) for the purpose of evading tax, a...

s.sch005 (1) Where it appears to the Commissioners—

s.sch005 (1) Regulations may make provision about giving the Commissioners information...

s.sch005 (1) Before commencing restoration of all or part of a...

s.sch005 (1) Regulations may require the operator of a landfill site—...

s.sch005 (1) Regulations may require taxable persons to make records.

s.sch005 (1) Where, for an accounting period— (a) a return is...

s.sch005 (1) A person who fails to comply with section 47(3)...

s.sch005 (1) If a person— (a) . . . . ....

s.sch005 (1) Where regulations made under this Part of this Act...

s.sch005 (1) This paragraph applies where— (a) in accordance with regulations...

s.sch005 (1) This paragraph applies where an enforcement agent acting under...

s.sch005 (1) Where a person is liable to a penalty under...

s.sch005 (1) Sub-paragraph (2) below applies where— (a) under section 50(1)...

s.sch005 (1) Sub-paragraph (2) below applies where— (a) a registered person...

s.sch005 (1) Where a person is liable to pay interest under...

s.sch005 (1) Where, due to an error on the part of...

s.sch005 (1) Regulations may require a person to make records relating...

s.sch005 (1) Regulations may make provision about giving the Commissioners information...

s.sch005 (1) Regulations may require persons— (a) where a sample is...

s.sch005 (1) Every person who is concerned (in whatever capacity) with...

s.sch005 (1) Where— (a) any interest is payable by the Commissioners...

s.sch005 Where it appears to the Commissioners requisite to do so...

s.sch005 (1) Where a person is liable— (a) to a penalty...

s.sch005 (1) Subject to the following provisions of this paragraph, an...

s.sch005 If, otherwise than in circumstances falling within subsection (5)(b) of...

s.sch005 (1) Notwithstanding any obligation not to disclose information that would...

s.sch005 (1) The Commissioners may publish, by such means as they...

s.sch005 (1) A certificate of the Commissioners— (a) that a person...

s.sch005 Any notice, notification or requirement to be served on, given...

s.sch005 (1) This paragraph applies to directions, specifications and conditions which...

s.sch005 For the purpose of exercising any powers under this Part...

s.sch005 In section 827 of the Taxes Act 1988 (no deduction...

s.sch005 All money and securities for money collected or received for...

s.sch005 (1) Regulations may make provision in relation to any case...

s.sch005 (1) Where— (a) a registrable person issues an invoice showing...

s.sch005 (1) This paragraph applies where— (a) material undergoes a landfill...

s.sch005 (1) This paragraph applies where— (a) work is carried out...

s.sch005 (1) This paragraph applies where— (a) an agreement with regard...

s.sch005 (1) For the purposes of this Part of this Schedule...

s.sch005 (1) Where— (a) a taxable disposal is made at a...

s.sch005 (1) Where— (a) a justice of the peace is satisfied...

s.sch005 (1) This paragraph applies where— (a) the operator of a...

s.sch005 (1) This paragraph applies where a controller is liable under...

s.sch005 (1) Where an amount of landfill tax is—

s.sch005 (1) Where— (a) a controller is liable to pay an...

s.sch005 (1) This paragraph applies in any case where the liability...

s.sch005 An amount which a controller is required to pay under...

s.sch005 A controller is not to be treated for the purposes...

s.sch005 (1) In any case where the condition in sub-paragraph (4),...

s.sch005 (1) This paragraph applies where— (a) the operator of a...

s.sch005 Sections 54 to 56 of this Act shall apply to...

s.sch005 (1) Where an authorised person has reasonable grounds for suspecting...

s.sch005 (1) This paragraph applies where— (a) a person is liable...

s.sch005 (1) Where, on an application by an authorised person, a...

s.sch005 (1) Where, on an application made as mentioned in sub-paragraph...

s.sch006 Taxation of savings at the lower rate

s.sch006 In section 86 of the Taxes Management Act 1970 (interest...

s.sch006 (1) In section 468 of that Act (authorised unit trusts...

s.sch006 (1) In section 468L of that Act (interest distributions), after...

s.sch006 In section 469(2) of that Act (taxation of income of...

s.sch006 In sections 549(2), 686(1), 699(2) and 819(2) of that Act...

s.sch006 (1) In paragraph (a)(i) of subsection (2) of section 582...

s.sch006 In section 686 of that Act (liability to additional rate...

s.sch006 In Part XV of that Act (settlements), at the end...

s.sch006 In section 698A of that Act (taxation at the lower...

s.sch006 (1) In subsection (1) of section 737 of that Act...

s.sch006 In section 737C(6) of that Act (computation of amount of...

s.sch006 In section 4(2) of the Taxes Act 1988 (meaning of...

s.sch006 In section 743(1) of that Act (supplemental provisions relating to...

s.sch006 In section 789(2) of that Act (old double taxation relief...

s.sch006 In paragraph (a) of section 821(1) of that Act (under-deductions...

s.sch006 In section 822(1) of that Act (over-deductions from interest on...

s.sch006 (1) In Schedule 3 to that Act (public revenue dividends...

s.sch006 (1) In section 88(1) of the Finance Act 1989 (rate...

s.sch006 In section 4(3A) of the Taxation of Chargeable Gains Act...

s.sch006 Subject to any express provisions as to commencement that are...

s.sch006 In section 5(4) of that Act (time when tax in...

s.sch006 (1) Subject to sub-paragraph (2) below, in subsection (1)(b) of...

s.sch006 In paragraph (c) of section 246D(2) of that Act (application...

s.sch006 In section 249(4)(c) of that Act (application of section 207A),...

s.sch006 (1) In subsection (2)(b)(ii) of section 326B of that Act...

s.sch006 In section 350 of that Act (charge to tax where...

s.sch006 In section 421(1)(c) of that Act (application of section 207A),...

s.sch007 Transfer of charge under Schedule C to Schedule D

s.sch007 The Taxes Act 1988 shall be amended in accordance with...

s.sch007 In section 49 (stock and dividends in name of Treasury...

s.sch007 In sections 50(1) and 51A(1) (which provide for interest on...

s.sch007 Section 52 (taxation of interest on converted securities and interest...

s.sch007 Section 123 (foreign dividends) shall be omitted.

s.sch007 In section 124— (a) in subsection (6) (definitions in connection...

s.sch007 In section 322(1) (consular officers and employees), the words “and...

s.sch007 In section 398 (transactions in deposits with and without certificates...

s.sch007 In section 468M(4) (meaning of “eligible income” in connection with...

s.sch007 In section 474 (treatment of tax-free income), subsections (1) and...

s.sch007 (1) In section 505 (exemptions for charities), in subsection (1),...

s.sch007 In section 1(1) (the charge to income tax), for “Schedules...

s.sch007 (1) In section 512 (exemption from income tax for Atomic...

s.sch007 (1) In section 516 (government securities held by non-resident central...

s.sch007 In section 582A (designated international organisations), subsection (3) shall be...

s.sch007 In section 730 (transfers of income arising from securities)—

s.sch007 In section 828(2) (orders and regulations not required to be...

s.sch007 In section 832(1) (interpretation of the Tax Acts), the definition...

s.sch007 After section 841 there shall be inserted the following section—...

s.sch007 Schedule 3 (machinery for payment of income tax under Schedule...

s.sch007 In the Table in section 98 of the Taxes Management...

s.sch007 Section 17 (Schedule C) shall be omitted.

s.sch007 In section 178(2)(m) of the Finance Act 1989 (provisions to...

s.sch007 In section 128 of the Finance Act 1995 (limit on...

s.sch007 Subject to paragraphs 33 and 34 below, this Schedule has...

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

s.sch007 Paragraphs 33 and 34 above apply in relation to times...

s.sch007 (1) In section 18 (Schedule D), in subsection (1), in...

s.sch007 In section 19(1), in paragraph 2 of Schedule E, for...

s.sch007 For the heading to Part III there shall be substituted...

s.sch007 Section 44 (mode of charge of tax under Schedule C)...

s.sch007 Section 45 (interpretation of Part III) shall be omitted.

s.sch007 Section 48 (securities of foreign states) shall be omitted.

s.sch008 Loan relationships: claims etc relating to deficits

s.sch008 (1) This paragraph applies where a claim is made under...

s.sch008 (1) This paragraph applies where the company makes a claim...

s.sch008 (1) This paragraph applies where a claim is made under...

s.sch008 (1) This paragraph applies where, pursuant to section 83(3A) of...

s.sch008 In this Schedule “the deficit” and “the deficit period” shall...

s.sch009 Loan relationships: special computational provisions

s.sch009 (1) The credits and debits to be brought into account...

s.sch009 (1) This paragraph applies in the case of a company...

s.sch009 (1) This paragraph applies if at any time (“ the...

s.sch009 (1) Where— (a) debits or credits in respect of a...

s.sch009 (1) Where a company has a debtor relationship in an...

s.sch009 (1) This paragraph applies where in any accounting period (“...

s.sch009 (1) Subject to paragraph 15 below, this paragraph applies where,...

s.sch009 (1) This paragraph applies in any case where—

s.sch009 (1) This paragraph applies on a merger which satisfies the...

s.sch009 (1) This paragraph applies where— (a) a company resident in...

s.sch009 (1) This paragraph applies to a transaction if—

s.sch009 (1) Paragraph 12D or 12E shall apply in relation to...

s.sch009 (1) This paragraph applies if— (a) sections 127 to 130...

s.sch009 (1) This paragraph applies in relation to a transfer of...

s.sch009 (1) This paragraph applies in relation to a merger if—...

s.sch009 (1) In paragraphs 12B to 12I and this paragraph ,...

s.sch009 (1) Where in any accounting period a loan relationship of...

s.sch009 (1) This paragraph applies where any debit or credit ......

s.sch009 Where in accordance with generally accepted accounting practice a debit...

s.sch009 (1) This paragraph applies if— (a) a company ceases to...

s.sch009 (1) This paragraph applies where, in pursuance of Schedule 28AA...

s.sch009 (1) This paragraph applies as respects any accounting period (“the...

s.sch009 (1) This paragraph applies where— (a) a trade, profession or...

s.sch009 (1) This paragraph applies where— (a) there is a change...

s.sch009 (1) The Treasury may by regulations make provision for cases...

s.sch009 (1) The credits and debits to be brought into account...

s.sch009 (1) This paragraph applies for the purpose of bringing debits...

s.sch009 (1) For the purposes of any provision which applies this...

s.sch009 (1) This paragraph applies for determining the credits and debits...

s.sch009 (1) This paragraph applies— (a) in the case specified in...

s.sch009 (1) . . . . . . . . ....

s.sch009 (1) This paragraph applies where the conditions in sub-paragraphs (2)...

s.sch009 The provisions of— (a) paragraph 5A (impairment losses and consortium...

s.sch009 (1) This paragraph applies where for any accounting period section...

s.sch009 (1) This paragraph applies in any case falling within paragraph...

s.sch009 (1) Where, in the case of a creditor relationship of...

s.sch009 (1) No debit shall be brought into account for the...

s.sch009 (1) Where any government investment in a company is written...

s.sch010 Loan relationships: collective investment schemes

s.sch011 Loan relationships: special provisions for insurers

s.sch011 (1) . . . . . . . . ....

s.sch011 (1) Where an insurance company carries on basic life assurance...

s.sch011 Where— (a) any creditor relationship of an insurance company is...

s.sch011 (1) This paragraph applies where— (a) any loan relationship of...

s.sch011 (1) Where, in the case of any insurance company, a...

s.sch011 In this Part of this Schedule— “ basic life assurance...

s.sch011 (1) This Chapter does not apply as respects any loan...

s.sch013 Discounted securities: income tax provisions

s.sch014 Loan relationships: minor and consequential amendments

s.sch014 (1) In subsection (4A) of section 87A of the Taxes...

s.sch014 (1) Section 78 of that Act (discounted bills of exchange)...

s.sch014 (1) In section 209 of that Act (meaning of “distribution”),...

s.sch014 (1) In subsection (2) of section 242 of that Act...

s.sch014 (1) In subsection (2)(b) of section 337 of that Act...

s.sch014 After section 337 of that Act there shall be inserted...

s.sch014 (1) Section 338 of that Act (charges on income) shall...

s.sch014 Sections 338A, 340 and 341 of that Act (charges on...

s.sch014 In section 349(2) of that Act (deductions from interest payments),...

s.sch014 In section 400 of that Act (writing-off of government investment),...

s.sch014 (1) In section 174(1)(b) of the Inheritance Tax Act 1984...

s.sch014 (1) In section 401 of that Act (relief for pre-trading...

s.sch014 (1) In subsection (6) of section 404 of that Act...

s.sch014 (1) In subsection (1)(b) of section 407 of that Act...

s.sch014 (1) Where this Chapter has effect in relation to any...

s.sch014 Where this Chapter has effect in relation to any accounting...

s.sch014 In section 468L(5) of that Act (interest distributions), for the...

s.sch014 (1) In subsection (2) of section 475 of that Act...

s.sch014 (1) In subsection (3) of section 477A of that Act...

s.sch014 Sections 484 and 485 of that Act (savings banks: exemption...

s.sch014 In section 77 of the Airports Act 1986 (taxation provisions),...

s.sch014 In section 486 of that Act (industrial and provident societies)—...

s.sch014 (1) In subsection (1) of section 487 of that Act...

s.sch014 (1) In subsection (1) of section 494 of that Act...

s.sch014 In section 587A of that Act (extra return on new...

s.sch014 In section 614 of that Act (exemptions and reliefs in...

s.sch014 In section 687(3) of that Act (payments under discretionary trusts),...

s.sch014 In section 710 of that Act (interpretation of sections 711...

s.sch014 In section 737(5A) of that Act (relief in respect of...

s.sch014 (1) For subsections (10) and (11) of section 768B of...

s.sch014 In section 60 of the Gas Act 1986 (taxation provisions),...

s.sch014 For subsections (9) and (10) of section 768C of that...

s.sch014 In section 795 of that Act (computation of income subject...

s.sch014 (1) In section 797 of that Act (limits on credit...

s.sch014 After section 797 of that Act there shall be inserted...

s.sch014 (1) In section 798 of that Act (interest on certain...

s.sch014 In section 807 of that Act (sale of securities with...

s.sch014 After section 807 of that Act there shall be inserted...

s.sch014 In section 811 of that Act (deduction of foreign tax...

s.sch014 (1) In subsection (7C) of section 826 of that Act...

s.sch014 In subsection (1) of section 834 of that Act (definitions...

s.sch014 In section 18 of the Taxes Act 1988 (Schedule D),...

s.sch014 Schedule 4 to that Act (deep discount securities) shall cease...

s.sch014 In paragraph 5B(2) of Schedule 19AC to that Act (overseas...

s.sch014 (1) Schedule 23A to that Act (manufactured payments) shall be...

s.sch014 In Schedule 26 to that Act (controlled foreign companies), in...

s.sch014 (1) In paragraph 6 of Schedule 28A to that Act...

s.sch014 In section 11 of the British Steel Act 1988 (taxation...

s.sch014 In section 88(3) of the Finance Act 1989 (relevant profits...

s.sch014 Schedule 11 to that Act (deep gain securities) shall cease...

s.sch014 Schedule 10 to the Finance Act 1990 (convertible securities) shall...

s.sch014 In section 108(1) of the Taxation of Chargeable Gains Act...

s.sch014 In section 56 of that Act (transactions in deposits with...

s.sch014 (1) Section 116 of that Act (reorganisations, conversions and reconstructions)...

s.sch014 (1) In section 117 of that Act (meaning of “qualifying...

s.sch014 After section 117 of that Act there shall be inserted...

s.sch014 In section 251 of that Act (exclusion for debts that...

s.sch014 In section 253(3) of that Act (relief for loans to...

s.sch014 (1) In section 254 of that Act (relief for debts...

s.sch014 In section 127 of the Finance Act 1993 (accrual of...

s.sch014 (1) In subsection (2) of section 129 of that Act...

s.sch014 For sections 130 to 133 of that Act (charge to...

s.sch014 In section 70(3) of that Act (extension of Cases IV...

s.sch014 (1) For subsection (4) of section 153 of that Act...

s.sch014 In section 154 of that Act (definitions connected with assets),...

s.sch014 In section 155 of that Act (definitions connected with liabilities),...

s.sch014 (1) For subsections (5) to (9) of section 159 of...

s.sch014 In section 167 of that Act (orders and regulations relating...

s.sch014 In section 160 of the Finance Act 1994 (treatment of...

s.sch014 (1) In subsection (9) of section 167 of that Act...

s.sch014 In section 173(5)(a) of that Act (references to the purposes...

s.sch014 (1) In subsection (1) of section 177 of that Act...

s.sch014 For paragraphs 1 and 2 of Schedule 18 to that...

s.sch014 In section 75 of that Act (expenses of management), after...

s.sch014 In section 77 of that Act (incidental costs of obtaining...

s.sch015 Loan relationships: savings and transitional provisions

s.sch015 (1) This Part of this Schedule has effect for the...

s.sch015 (1) Where— (a) a mark to market basis of accounting...

s.sch015 (1) Where— (a) an authorised accruals basis of accounting is...

s.sch015 (1) This paragraph applies where, in the case of any...

s.sch015 (1) Subject to sub-paragraph (2) below, the notional closing value...

s.sch015 (1) Where— (a) an amount of interest under a loan...

s.sch015 To the extent that any deduction in respect of any...

s.sch015 (1) This paragraph applies to any asset which—

s.sch015 (1) This paragraph applies where— (a) an amount becomes, or...

s.sch015 (1) Subject to any regulations under sub-paragraph (4) below and...

s.sch015 (1) This Chapter shall not affect— (a) the application of...

s.sch015 Subject to paragraph 13(6) below, the amounts which are to...

s.sch015 (1) This Chapter shall not affect the application of paragraph...

s.sch015 (1) This Chapter shall not affect— (a) the application of...

s.sch015 (1) Chapter II of Part II of the Finance Act...

s.sch015 (1) Subject to sub-paragraph (2) below, for the purpose of...

s.sch015 Where there is any amount which apart from this Chapter...

s.sch015 (1) This paragraph applies in the case of any debt...

s.sch015 (1) This Part of this Schedule (except paragraph 29) has...

s.sch015 (1) This paragraph applies where— (a) on 5th April 1996...

s.sch015 For the purposes of Chapter 8 of Part 4 of...

s.sch015 For the purposes of paragraph 2 of Schedule 10 to...

s.sch015 (1) This paragraph applies as respects any continuing loan relationship...

s.sch015 (1) This paragraph applies where— (a) any person holds any...

s.sch015 (1) This paragraph applies in the case of a continuing...

s.sch015 Subject to the following provisions of this Schedule, any question...

s.sch015 (1) This paragraph applies in the case of any continuing...

s.sch015 (1) Subject to sub-paragraph (4) below, the difference mentioned in...

s.sch015 The amendments of the 1992 Act contained in Schedule 14...

s.sch015 (1) This paragraph applies where— (a) on 31st March 1996...

s.sch015 (1) Subject to the following provisions of this paragraph, where...

s.sch016 Share option schemes approved before passing of this Act

s.sch017 Claims for relief involving two or more years

s.sch017 (1) In this Schedule— (a) any reference to a claim...

s.sch017 (1) This paragraph applies where a person makes a claim...

s.sch017 (1) This paragraph applies where a person who is or...

s.sch017 (1) This paragraph applies where— (a) a person who claims...

s.sch017 (1) This paragraph applies where a person who has received...

s.sch018 Overdue tax and excessive payments by the Board

s.sch018 In section 55 of the Taxes Management Act 1970 (recovery...

s.sch018 In section 588 of the Taxes Act 1988 (training courses:...

s.sch018 (1) Schedule 14 to the Taxes Act 1988 (life assurance...

s.sch018 (1) Section 57 of the Finance Act 1989 (medical insurance:...

s.sch018 In section 178 of the Finance Act 1989 (setting rates...

s.sch018 (1) Section 33 of the Finance Act 1991 (vocational training)...

s.sch018 (1) Section 281 of the Taxation of Chargeable Gains Act...

s.sch018 In section 73(4) of the Finance Act 1995 (power to...

s.sch018 (1) Paragraphs 1 to 3, 6(2)(a) and (b), 8, 10,...

s.sch018 (1) Section 59A of the Taxes Management Act 1970 (payments...

s.sch018 (1) Section 86 of the Taxes Management Act 1970 (interest...

s.sch018 (1) Section 88 of the Taxes Management Act 1970 (which...

s.sch018 In section 307 of the Taxes Act 1988 (enterprise investment...

s.sch018 (1) Section 369 of the Taxes Act 1988 (MIRAS) shall...

s.sch018 In section 374A of the Taxes Act 1988 (interest which...

s.sch018 In section 375 of the Taxes Act 1988 (interest ceasing...

s.sch018 In section 412(4) of the Taxes Act 1988 (group relief:...

s.sch019 Self-assessment: claims and enquiries

s.sch019 The Taxes Management Act 1970, as it has effect—

s.sch019 (1) In paragraph 9 of Schedule 1A (appeals), for sub-paragraph...

s.sch019 In each of sections . . . 11AB(1),. . ....

s.sch019 (1) In section 19A (power to call for documents for...

s.sch019 In section 50 (procedure on appeals), after subsection (7) there...

s.sch019 (1) In Schedule 1A (claims not included in returns), in...

s.sch020 Self-assessment: discretions exercisable by the Board etc.

s.sch020 In section 24(2) of the Taxes Act 1988 (presumption as...

s.sch020 (1) In section 168 of the Taxes Act 1988 (interpretative...

s.sch020 In section 186(10) of the Taxes Act 1988 (value of...

s.sch020 In section 231(3A) of the Taxes Act 1988 (restriction of...

s.sch020 In section 257 of the Taxes Act 1988 (personal allowance)—...

s.sch020 (1) Section 257A of the Taxes Act 1988 (married couple’s...

s.sch020 In section 257E(1) of the Taxes Act 1988 (claimant entitled...

s.sch020 (1) Section 257F of the Taxes Act 1988 (transitional relief:...

s.sch020 (1) Section 259 of the Taxes Act 1988 (additional relief...

s.sch020 In section 261A(1) of the Taxes Act 1988 (person who...

s.sch020 In section 265(1) of the Taxes Act 1988 (claimant entitled...

s.sch020 In section 38(4) of the Taxes Act 1988 (assumptions as...

s.sch020 In section 274(4) of the Taxes Act 1988 (effect of...

s.sch020 In section 278(2) of the Taxes Act 1988 (bar on...

s.sch020 In section 306(2) of the Taxes Act 1988 (claim for...

s.sch020 In section 311(4) of the Taxes Act 1988 (application of...

s.sch020 In section 381(4) of the Taxes Act 1988 (no relief...

s.sch020 (1) In section 384 of the Taxes Act 1988 (restrictions...

s.sch020 In section 393A of the Taxes Act 1988 (losses: set-off...

s.sch020 In section 397(3) of the Taxes Act 1988 (farming and...

s.sch020 (1) Section 488 of the Taxes Act 1988 (co-operative housing...

s.sch020 (1) Section 489 of the Taxes Act 1988 (self-build societies)...

s.sch020 In section 65(4) of the Taxes Act 1988 (assessments under...

s.sch020 In section 503(6) of the Taxes Act 1988 (apportionments where...

s.sch020 In section 570(2) of the Taxes Act 1988 (schemes for...

s.sch020 In section 582(2)(b) of the Taxes Act 1988 (cases where...

s.sch020 (1) Section 584 of the Taxes Act 1988 (relief for...

s.sch020 In section 585(1) of the Taxes Act 1988 (relief for...

s.sch020 In section 717(9) of the Taxes Act 1988 (which provides...

s.sch020 In section 731(3) of the Taxes Act 1988 (cases of...

s.sch020 In section 769(2)(d) of the Taxes Act 1988 (acquisitions of...

s.sch020 (1) Section 812 of the Taxes Act 1988 (withdrawal of...

s.sch020 In section 815A of the Taxes Act 1988 (transfer of...

s.sch020 In section 74(1)(j) of the Taxes Act 1988 (Case I...

s.sch020 In Schedule 7 to the Taxes Act 1988 (taxation of...

s.sch020 In Schedule 12 to the Taxes Act 1988 (foreign earnings)...

s.sch020 In Schedule 21 to the Taxes Act 1988 (tax relief...

s.sch020 In the following provisions of this Schedule “the Gains Act”...

s.sch020 In section 30(4) of the Gains Act (section not to...

s.sch020 In each of— (a) subsections (5) and (6) of section...

s.sch020 In section 48 of the Gains Act (consideration due after...

s.sch020 In section 49 of the Gains Act (contingent liabilities) for...

s.sch020 (1) In section 109A of the Taxes Act 1988 (relief...

s.sch020 In section 52(4) of the Gains Act (apportionments by such...

s.sch020 In section 116(13) of the Gains Act (subsection (12) not...

s.sch020 (1) In section 122 of the Gains Act (distribution which...

s.sch020 (1) In section 133 of the Gains Act (premiums on...

s.sch020 In each of sections 150(10)(a) and 150A(9)(a) of the Gains...

s.sch020 In section 164F(8)(a) of the Gains Act (section not to...

s.sch020 In section 164FG of the Gains Act (multiple claims for...

s.sch020 In section 181(1)(b) of the Gains Act (sections 178 and...

s.sch020 (1) Section 222 of the Gains Act (relief on disposal...

s.sch020 In section 132(1) of the Taxes Act 1988 (emoluments for...

s.sch020 In section 224(2) of the Gains Act (adjustment of relief...

s.sch020 In section 226 of the Gains Act (relief in respect...

s.sch020 In section 241(7) of the Gains Act (apportionments where a...

s.sch020 (1) In section 271 of the Gains Act (miscellaneous exemptions)...

s.sch020 In section 279(1) of the Gains Act (claimant for deduction...

s.sch020 In section 280 of the Gains Act (payment of tax...

s.sch020 (1) Schedule 6 to the Gains Act (retirement relief) shall...

s.sch020 In Schedule 8 to the Gains Act (leases) in paragraph...

s.sch020 (1) In section 144 of the Finance Act 1993 (irrecoverable...

s.sch020 (1) In section 145 of the Finance Act 1993, in...

s.sch020 In section 145(7) of the Taxes Act 1988 (living accommodation...

s.sch020 In Schedule 15 to the Finance Act 1993 (exchange gains...

s.sch020 (1) Section 163 of the Finance Act 1994 (interest rate...

s.sch020 In section 159 of the Taxes Act 1988 (pooled cars)—...

s.sch020 In section 161 of the Taxes Act 1988 (exceptions from...

s.sch021 Self-assessment: time limits

s.sch021 In section 62A(3) of the Taxes Act 1988 (time limit...

s.sch021 In section 381(1) of the Taxes Act 1988 (claim to...

s.sch021 In section 392(5) of the Taxes Act 1988 (claim to...

s.sch021 In section 471 of the Taxes Act 1988 (exchange of...

s.sch021 (1) In section 472 of the Taxes Act 1988 (distribution...

s.sch021 (1) Section 504 of the Taxes Act 1988 shall be...

s.sch021 (1) Section 524 of the Taxes Act 1988 (taxation of...

s.sch021 In section 585(6) of the Taxes Act 1988 (no claim...

s.sch021 In section 619(4) of the Taxes Act 1988 (election to...

s.sch021 In section 691(4) of the Taxes Act 1988 (election to...

s.sch021 (1) Section 84 of the Taxes Act 1988 (relief for...

s.sch021 In section 700(3) of the Taxes Act 1988 (time for...

s.sch021 (1) Section 781 of the Taxes Act 1988 (assets leased...

s.sch021 In section 804(7) of the Taxes Act 1988 (claim for...

s.sch021 In section 806(1) of the Taxes Act 1988 (claim to...

s.sch021 In Schedule 11 to the Taxes Act 1988, in paragraph...

s.sch021 In section 39(2)(b) of the Finance Act 1988 (election to...

s.sch021 (1) Section 101 of the Taxes Act 1988 (valuation of...

s.sch021 In section 35(6) of the Taxation of Chargeable Gains Act...

s.sch021 In section 161 of the Taxation of Chargeable Gains Act...

s.sch021 In section 242 of the Taxation of Chargeable Gains Act...

s.sch021 In section 243 of the Taxation of Chargeable Gains Act...

s.sch021 In section 244 of the Taxation of Chargeable Gains Act...

s.sch021 kkkkkk

s.sch021 In section 253 of the Taxation of Chargeable Gains Act...

s.sch021 In section 279 of the Taxation of Chargeable Gains Act...

s.sch021 (1) Schedule 2 to the Taxation of Chargeable Gains Act...

s.sch021 In Schedule 4 to the Taxation of Chargeable Gains Act...

s.sch021 (1) Schedule 6 to the Taxation of Chargeable Gains Act...

s.sch021 For section 41(6) of the Finance ( No. 2) Act...

s.sch021 For section 42(6) of the Finance ( No. 2) Act...

s.sch021 (1) Schedule 10 to the Finance ( No. 2) Act...

s.sch021 (1) Section 118 of the Finance Act 1994 (expenditure on...

s.sch021 In section 257D(9)(a) of the Taxes Act 1988 (notice to...

s.sch021 In section 265(5)(a) of the Taxes Act 1988 (notice to...

s.sch021 In section 306(1) of the Taxes Act 1988 (claim for...

s.sch021 (1) Section 356B of the Taxes Act 1988 (residence basis:...

s.sch021 In section 356C(6) of the Taxes Act 1988, for paragraph...

s.sch022 Self-assessment: appeals

s.sch022 The Taxes Management Act 1970 shall be amended in accordance...

s.sch022 The following Schedule shall be substituted for Schedule 3— SCHEDULE...

s.sch022 In section 102(1)(a) of the Taxes Act 1988 (cases where...

s.sch022 This Schedule has effect in relation to—

s.sch022 In section 19A (power to call for documents for purposes...

s.sch022 In section 33A (error or mistake in partnership statement), for...

s.sch022 Section 42(12) and Schedule 2 (Commissioners to whom appeal lies...

s.sch022 For section 47 there shall be substituted the following sections—...

s.sch022 In section 57(3)(c) (power to make regulations authorising conditional decisions...

s.sch022 In Schedule 1A (claims not included in returns), after paragraph...

s.sch023 Self-assessment: Schedules 13 and 16 to the Taxes Act 1988

s.sch023 Schedule 13 to the Taxes Act 1988 (collection of advance...

s.sch023 Schedule 16 to the Taxes Act 1988 (collection of income...

s.sch023 In paragraph 4(2) (cases where the inspector may make an...

s.sch023 After paragraph 7 there shall be inserted— Amended return where...

s.sch023 In paragraph 8 (power of inspector to make assessments etc...

s.sch023 In paragraph 2 (contents of returns) in sub-paragraph (2) (specification...

s.sch023 In paragraph 3(3) (power of the inspector to make an...

s.sch023 (1) In sub-paragraph (1) of paragraph 3B (power of the...

s.sch023 In paragraph 5 (certain deemed claims for set-off in respect...

s.sch023 In paragraph 6A(1) (certain deemed claims for set-off in respect...

s.sch023 (1) Paragraph 7 (special provision for qualifying distributions which are...

s.sch023 After paragraph 7 there shall be inserted— Amended return where...

s.sch023 In paragraph 8 (power of inspector to make assessments etc...

s.sch024 Self-assessment: accounting periods etc.

s.sch024 The Taxes Management Act 1970 shall be amended in accordance...

s.sch024 Section 8A of the Taxes Act 1988 (resolutions to reduce...

s.sch024 (1) Section 12 of the Taxes Act 1988 (basis of,...

s.sch024 (1) Section 342 of the Taxes Act 1988 (companies in...

s.sch024 In section 197(1) of the Finance Act 1994 (construction of...

s.sch024 In section 11 (return of profits), after subsection (9) there...

s.sch024 In section 11AA (return of profits to include self-assessment), after...

s.sch024 (1) In section 11AB(1) (power to enquire into return of...

s.sch024 After section 28A there shall be inserted the following sections—...

s.sch024 After section 28C there shall be inserted the following sections—...

s.sch024 (1) Paragraphs 3 to 6 above have effect in relation...

s.sch024 In this Part of this Schedule “the appointed day” means...

s.sch025 Self-assessment: surrenders of advance corporation tax

s.sch025 (1) Section 240 of the Taxes Act 1988 (set-off of...

s.sch025 After Schedule 13 to the Taxes Act 1988 there shall...

s.sch025 Paragraphs 1 and 2 above have effect where the accounting...

s.sch025 Section 239(5) of the Taxes Act 1988 (manner in which...

s.sch025 In the Table in section 98 of the Taxes Management...

s.sch026 Damages and compensation for personal injury

s.sch027 Foreign income dividends

s.sch027 (1) In section 246A(1) of the Taxes Act 1988 (foreign...

s.sch027 Section 246D(5) of that Act (exclusion of section 233(1) and...

s.sch027 (1) In section 246I(6) of that Act, for the words...

s.sch027 (1) Section 246S of that Act (conditions for treatment as...

s.sch027 (1) In section 440B of that Act (modifications for life...

s.sch027 (1) In section 468R of that Act (foreign income distributions...

s.sch028 FOTRA securities: consequential amendments

s.sch028 Section 47 of the Taxes Act 1988 (FOTRA securities) shall...

s.sch028 Section 474(2) of that Act (which prevents the deduction of...

s.sch028 (1) In section 475 of that Act (tax-free securities: exclusion...

s.sch028 In paragraph 5C of Schedule 19AC to that Act (modification...

s.sch028 In paragraph 1(3) of Schedule 24 to that Act ......

s.sch028 In section 6(2) of the Inheritance Tax Act 1984 (FOTRA...

s.sch028 In each of paragraphs (a) and (b) of section 48(4)...

s.sch029 Paying and Collecting Agents etc.

s.sch029 In Part IV of the Taxes Act 1988 (provisions relating...

s.sch029 (1) In section 98 of the Taxes Management Act 1970...

s.sch029 The Taxes Act 1988 shall be amended in accordance with...

s.sch029 For section 124(2) to (5) there shall be substituted—

s.sch029 (1) In section 348(3) and in section 349(1), at the...

s.sch029 In section 582A (designated international organisations: miscellaneous exemptions), in subsection...

s.sch029 In paragraph 4(8) of Schedule 23A (manufactured overseas dividends), for...

s.sch029 In section 178 of the Finance Act 1989 (setting rates...

s.sch030 Investments in housing

s.sch030 After section 508 of the Taxes Act 1988 there shall...

s.sch030 (1) Section 842 of the Taxes Act 1988 (investment trusts)...

s.sch030 This Schedule has effect in relation to accounting periods beginning...

s.sch031 Life assurance business losses

s.sch031 In section 76 of the Taxes Act 1988 (expenses of...

s.sch031 (1) Subject to paragraph 2(1) and (3) above, paragraphs 1...

s.sch031 (1) In relation to accounting periods beginning on or after...

s.sch031 (1) In section 86 of the Finance Act 1989 (spreading...

s.sch031 In section 83 of the Finance Act 1989 (receipts to...

s.sch031 (1) The following provisions of the Taxes Act 1988 (each...

s.sch031 (1) Schedule 8A to the Finance Act 1989 (modifications of...

s.sch032 Equalisation reserves

s.sch032 In Chapter I of Part XII of the Taxes Act...

s.sch032 In the second column of the Table in section 98...

s.sch033 Management expenses of capital redemption business

s.sch033 (1) In section 76 of the Taxes Act 1988 (management...

s.sch033 In subsection (1) of section 458 of the Taxes Act...

s.sch033 In sub-paragraph (1) of paragraph 5 of Schedule 19AC to...

s.sch033 This Schedule has effect as respects accounting periods ending on...

s.sch034 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.sch034 (1) Paragraph 1 (entitlement to certain payments on account) shall...

s.sch034 (1) Paragraph 2 (changes in the provisional fraction) shall be...

s.sch034 (1) Paragraph 3 (repayment, with interest, of excessive provisional repayments)...

s.sch034 (1) Paragraph 6 (interpretation) shall be amended in accordance with...

s.sch034 (1) Paragraph 15 (modification of Schedule 19AB) shall be amended...

s.sch035 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.sch035 The Capital Allowances Act 1990 shall be amended as follows....

s.sch035 (1) In subsection (3) of section 33A (relief limited to...

s.sch035 (1) In subsection (1) of section 33C (re-imposition of deferred...

s.sch035 (1) In section 33D (definition of expenditure on new shipping),...

s.sch035 (1) In section 33E (definition of a qualifying ship), after...

s.sch035 (1) In section 33F (procedural provisions), in subsection (4)—

s.sch035 (1) Subject to sub-paragraph (2) below, this Schedule shall have...

s.sch036 Controlled foreign companies

s.sch036 (1) Section 747A of the Taxes Act 1988 (special rule...

s.sch036 In section 748(3) of the Taxes Act 1988 (direction under...

s.sch036 (1) Schedule 24 to the Taxes Act 1988 (assumptions for...

s.sch036 (1) Schedule 25 to the Taxes Act 1988 (cases excluded...

s.sch037 Banks

s.sch037 (1) After section 840 of the Taxes Act 1988 there...

s.sch037 The amendments of paragraphs 7 and 10 of Schedule 20...

s.sch037 (1) The following subsection— (0) In this section “bank” has...

s.sch037 (1) In section 157 of the Inheritance Tax Act 1984...

s.sch037 (1) The following subsection— (0) In this section “bank” has...

s.sch037 In section 349(3) of the Taxes Act 1988—

s.sch037 After subsection (3AA) of section 349 of the Taxes Act...

s.sch037 In Schedule 20 to the Taxes Act 1988, in paragraphs...

s.sch037 The amendments of the Taxes Act 1988 made by paragraphs...

s.sch037 The amendment of section 234A applies in relation to payments...

s.sch037 (1) The amendment of subsection (3)(a) of section 349, and...

s.sch037 The amendments of sections 745 and 816 apply in relation...

s.sch038 Quotation or listing of securities

s.sch038 (1) In section 38(2)(c) of the Finance Act 1973 (disposals...

s.sch038 (1) In each of the provisions of the Taxation of...

s.sch038 (1) In section 146(4)(b) of that Act (definition of “quoted...

s.sch038 (1) In section 272(3) of that Act (market value of...

s.sch038 (1) For the second and the last occurrences of the...

s.sch038 (1) In section 180(3) of that Act (whether two investments...

s.sch038 (1) In section 178(2) of that Act (shares or investments...

s.sch038 (1) In each of sections 227(1AA) and 228(5) of that...

s.sch038 (1) In each of the provisions of the Taxes Act...

s.sch038 (1) In each of the provisions of that Act listed...

s.sch038 (1) In section 251(5) of that Act (application of section...

s.sch038 (1) In section 735(3) of that Act (meaning of the...

s.sch039 Enactment of Certain Inland Revenue Extra-Statutory Concessions

s.sch039 (1) The Capital Allowances Act 1990 (“the 1990 Act”) shall...

s.sch039 (1) The Stamp Duties Management Act 1891 (“the Management Act”)...

s.sch039 (1) Section 76 of the Finance Act 1989 (non-approved retirement...

s.sch039 (1) Section 23 of the Taxation of Chargeable Gains Act...

s.sch039 (1) Section 24 of the Taxation of Chargeable Gains Act...

s.sch039 (1) Section 72 of the Taxation of Chargeable Gains Act...

s.sch039 (1) Section 73 of the Taxation of Chargeable Gains Act...

s.sch039 (1) Paragraph 14 of Schedule 6 to the Taxation of...

s.sch039 (1) Section 253 of the Taxation of Chargeable Gains Act...

s.sch039 (1) Section 254 of the Taxation of Chargeable Gains Act...

s.sch040 Gilt stripping: taxation provisions

s.sch040 In the definition of “stock” in section 122(1) of the...

s.sch040 (1) At the end of paragraph (1) of the general...

s.sch040 (1) At the end of subsection (5) of section 710...

s.sch040 In section 711 of the Taxes Act 1988 (interpretation of...

s.sch040 In section 712(4) of the Taxes Act 1988 (meaning of...

s.sch040 In the Taxes Act 1988, the following section shall be...

s.sch040 In Schedule 9 to the Taxation of Chargeable Gains Act...

s.sch041 Repeals

s.sch041 The repeal in section 97 of the Finance Act 1986...

s.sch041 The repeals in the Finance Act 1996 have effect—

s.sch041 (2) Transfer of Schedule C charge etc. Chapter Short title...

s.sch041 (7) Self-assessment: notices Chapter Short title Extent of repeal 1970...

s.sch041 (22) Venture capital trusts Chapter Short title Extent of repeal...

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Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

Landfill Tax (Qualifying Material) Order 2011 SI 2011

The Landfill Tax (Miscellaneous Provisions) Regulations 2018 SI 2018/396

The Landfill Tax (Prescribed Landfill Site Activities) Order 2009 SI 2009/1929

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

UKPGA 1996/8

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Excise Duties

Value Added Tax

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Income Tax, Corporation Tax and Capital Gains Tax

Inheritance tax

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