(1) Section 41 of the Taxes Act 1988 (which gives...
- Stop claiming rent relief for unpaid rent on certain leases
UK Act of Parliament
1997
United Kingdom
Finance Act 1997
At a glance
What's here
1 compliance obligation
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 143 other Schedules — structural / supplementary
The Commissioners shall establish and maintain a register of persons...
(1) The Commissioners may give directions as to the making...
(1) The Commissioners may make regulations providing for any matter...
(1) Any person who obstructs any officer in the exercise...
(1) Sections 28 and 29 of the Betting and Gaming...
(1) No obligation as to secrecy or other restriction on...
Section 29A of the Betting and Gaming Duties Act 1981...
Where an officer of Revenue and Customs takes any action...
(1) In this Part of this Schedule— “ casino premises...
(1) The Commissioners shall, on receipt of a valid application...
(1) This paragraph has effect for determining when a registered...
(1) There is a contravention of this sub-paragraph by every...
(1) This paragraph has effect for determining the premises to...
(1) Where, in contravention of paragraph 6(2) above, a person...
(1) Two or more bodies corporate are eligible to be...
(1) Where the Commissioners and every relevant person so agree,...
The Customs and Excise Management Act 1979 shall be amended...
(1) This paragraph amends section 1(1) (interpretation).
In section 118B (furnishing of information etc. by revenue traders)—...
(1) This paragraph amends section 118C (powers of entry and...
(1) Schedule 2 to the Gaming Act 1968 (grant etc....
In section 12(2)(c) of the Finance Act 1994 (duty may...
In this Schedule “the 1994 Act” means the Vehicle Excise...
In section 21 of the 1994 Act (registration of vehicles),...
In section 22 of the 1994 Act (registration regulations), after...
(1) In section 33 of the 1994 Act (not exhibiting...
Immediately before section 44 of the 1994 Act there shall...
In subsection (2) of section 44 of the 1994 Act...
(1) In section 46 of the 1994 Act (duty to...
(1) In Schedule 3 to the Road Traffic Offenders Act...
This Schedule shall come into force on such day as...
(1) This Part of this Schedule has effect for the...
(1) For sub-paragraphs (5) to (7) of that paragraph (periods...
(1) Paragraph 29 of Schedule 5 to the Finance Act...
(1) For sub-paragraphs (4) to (6) of that paragraph (periods...
(1) In paragraph 42 of Schedule 5 to the Finance...
(1) Where— (a) any amount has been paid at any...
(1) Where— (a) any amount has been paid to any...
(1) An assessment under paragraph 14 or 15 above shall...
(1) Where an assessment is made under paragraph 14 or...
If it appears to the Commissioners that the amount which...
(1) Sections 13A to 16 of the Finance Act 1994...
(1) This paragraph applies where— (a) there is an amount...
(1) In this Part of this Schedule “the Commissioners” means...
In section 197(2) of the Finance Act 1996 (enactments for...
(1) The Commissioners may by regulations make provision for reimbursement...
(1) Where any obligation is imposed by regulations made by...
(1) For subsection (4) of section 137A of the Customs...
(1) In each of the enactments specified in sub-paragraph (2)...
(1) Paragraph 9 of Schedule 6 to the Finance Act...
(1) In sub-paragraph (2) of that paragraph (applicable period), the...
(1) Paragraph 22 of Schedule 7 to the Finance Act...
(1) After section 12 of the Finance Act 1994 there...
(1) After subsection (7) of section 61 of the Customs...
(1) Section 94 of the Customs and Excise Management Act...
(1) Section 96 of the Customs and Excise Management Act...
After section 167(4) of the Customs and Excise Management Act...
(1) In section 10(3) of the Hydrocarbon Oil Duties Act...
This Schedule shall come into force on such day as...
(1) Subject to paragraphs 4 to 7 below, this Schedule...
(1) In subsection (5A) of section 247 of that Act...
(1) In section 468I of that Act (distribution accounts of...
(1) In section 686 of that Act (application of rate...
(1) The Tax Acts shall have effect, and be deemed...
(1) This paragraph applies where— (a) a qualifying distribution to...
(1) A qualifying distribution does not fall within paragraph 1(3)...
(1) A qualifying distribution consisting in a dividend on a...
(1) A qualifying distribution which is an excepted pre-sale distribution...
(1) A manufactured dividend shall not be taken to be...
(1) In section 95 of the Taxes Act 1988 (taxation...
(1) In section 246G(1)(d) of that Act (information to be...
Chapter III of Part VII of the Taxes Act 1988...
(1) In subsection (1) of section 289 (conditions for eligibility...
(1) In subsection (6) of section 290A (maximum sum eligible...
(1) In subsection (2) of section 293 (meaning of “qualifying...
In section 297(3)(c)(i), and in the words after paragraph (d)...
In section 308 (subsidiaries)— (a) paragraph (b) of subsection (1),...
Schedule 28B to the Taxes Act 1988 (venture capital trusts:...
(1) In paragraph 3 (requirements as to company’s business), for...
In paragraph 4(7), in the words after paragraph (d) (which...
In paragraph 6 (requirements as to the money raised by...
(1) In sub-paragraph (1) of paragraph 10 (meaning of “qualifying...
This Schedule has effect for the purposes of determining whether...
(1) Section 129 of the Taxes Act 1988 (treatment of...
(1) For paragraph 2 of Schedule 23A to that Act...
(1) For paragraphs 3 and 3A of Schedule 23A to...
Paragraph 5 of Schedule 23A to that Act (dividends and...
(1) In sub-paragraph (1) of paragraph 8 of Schedule 23A...
(1) Section 21 of the Taxes Management Act 1970 (information...
Paragraphs 7 and 9 of Schedule 18 to the Finance...
(1) Subject to the following provisions of this paragraph, this...
(1) In subsection (3) of section 129B of the Taxes...
After section 736A of the Taxes Act 1988 (manufactured dividends...
In Schedule 23A to the Taxes Act 1988 (manufactured payments)—...
(1) After section 263A of the Taxation of Chargeable Gains...
The following provisions of Chapter III of Part II of...
(1) This Part of this Schedule (except paragraph 4 above)...
Section 737 of the Taxes Act 1988 (manufactured dividends: treatment...
In paragraph 1(1) of Schedule 23A to that Act (interpretation...
(1) . . . . . . . . ....
Schedule 15 to the Finance Act 1996 (transitional provisions and...
In paragraph 3 (basic transitional rules for transitional accounting periods),...
After paragraph 3 there shall be inserted the following paragraph—...
In paragraph 5 (pre-commencement trading relationships), after sub-paragraph (4) there...
In paragraph 8 (transitional provision for chargeable assets held after...
In paragraph 11 (adjustments in the case of chargeable assets),...
(1) Subject to sub-paragraph (2) below, this Schedule has effect...
The Capital Allowances Act 1990 shall be amended as follows....
This Schedule applies in relation to chargeable periods ending on...
In Part II (machinery and plant), the following new Chapter...
In section 37(1), after paragraph (b) (election to treat assets...
For subsection (6) of section 41 (cases where the provision...
In section 42(2) (rate of writing down assets leased outside...
In section 43(3) (apportionments in leasing cases), after “26,” there...
In section 46(7)(c) (leasing of ships to non-residents), for “section...
In section 50(3) (interpretation of Chapter V), in the definition...
In section 77(8) (provisions that do not apply where an...
Section 32 of the Taxes Act 1988 (capital allowances in...
(1) In section 379A(2) of the Taxes Act 1988 (cases...
(1) In subsection (3) of section 67 of that Act...
(1) In section 73 of that Act of 1990 (manner...
(1) Subject to sub-paragraph (2) below, this Schedule has effect—...
The Capital Allowances Act 1990 shall be amended in accordance...
(1) In subsection (2) of section 51 (definitions), after the...
(1) In subsection (1) of section 53 (cases where allowance...
(1) After section 56 there shall be inserted the following...
(1) In subsection (1) of section 59 (disposal value of...
(1) In Chapter VI of Part II, after the section...
(1) In section 147 (exclusion of double allowances), after subsection...
Notwithstanding anything in subsection (1) of section 163 of the...
In the second column of the Table in section 98...
The Taxation of Chargeable Gains Act 1992 shall be amended...
(1) In subsection (8) of section 164A (cases where eligible...
(1) In subsection (1) of section 164F (failure of conditions...
(1) For paragraphs (b) and (c) of subsection (2) of...
(1) In paragraph (a) of subsection (1) of section 164I...
(1) For subsection (2) of section 164N (application of section...
(1) This Schedule— (a) applies in relation to shares acquired...
The repeals in sections 93, 94 and 96 of the...
The repeal of section 89 of the Finance Act 1986...
The repeals of section 89B of the Finance Act 1986...
The repeal of section 90(3)(b) of the Finance Act 1986...
SCHEDULE 6A Premiums liable to tax at the higher rate...
Browse 116 other sections — procedural / definitional / commencement
Rates of duty on spirits and wines of equivalent strength.
Rates of duty on lower strengths of wine and made-wine.
Duty on sparkling cider.
Cider labelled as strong cider.
Cider labelled as made-wine.
Rates of hydrocarbon oil duties and of rebates.
Ultra low sulphur diesel.
Rates of tobacco products duty.
Rates of air passenger duty.
Gaming duty to replace gaming licence duty.
Rate of gaming duty.
Liability to pay gaming duty.
Supplemental provisions relating to gaming duty.
Subordinate legislation relating to gaming duty.
Interpretation of gaming duty provisions.
Increase in general rate.
Exemption for vehicles for disabled persons.
Provisions applying to exempt vehicles.
Issue of licences before payment of duty.
Removal and disposal of vehicles.
Rate of tax.
Premiums liable to tax at the higher rate.
Charge to tax where different rates apply.
Commencement of sections 21 to 23.
Certain fees to be treated as premiums under higher rate contracts.
Registration of taxable intermediaries.
Supplementary provisions.
Amounts charged by other intermediaries.
Prevention of pre-emption.
Tax point for payroll deductions.
Aggregation of businesses.
Voluntary registration.
Sale of goods donated to charity.
Charitable institutions providing care
References to grants.
Buildings intended to be used as dwellings.
Supplies to non-taxable persons etc.
Exempt insurance supplies.
Bad debt relief.
Groups containing bodies of different descriptions.
Group supplies using an overseas member.
Services subject to the reverse charge.
Payments on account: appeals.
Liability of Commissioners to interest.
Assessment for overpayments of interest.
Repayments of overpayments: unjust enrichment.
Repayments and assessments: time limits.
Set-off of credits and debits.
Transitional provision for set-offs etc.
Overpayments, interest, assessments, etc.
Enforcement by distress.
Enforcement by diligence.
Amendments consequential on sections 51 and 52.
Charge and rates of income tax for 1997-98.
Modification of indexed allowances.
Blind person’s allowance.
Limit on relief for interest.
Charge and rate of corporation tax for 1997.
Small companies.
Wayleaves for electricity cables, telephone lines, etc.
Phasing out of relief for profit-related pay.
Travelling expenses etc.
Work-related training.
Postponed company donations to charity.
National Insurance contributions.
Expenditure on production wells etc.
Annuity business of insurance companies.
Consortium claims for group relief.
Special treatment for certain distributions.
Distributions of exempt funds.
Set-off against franked investment income.
FIDs paid to unauthorised unit trusts.
Tax advantages to include tax credits.
Enterprise investment scheme.
Venture capital trusts.
Stock lending and manufactured payments.
Bond washing and repos.
National Savings Bank interest.
Payments under certain life insurance policies.
Futures and options: transactions with guaranteed returns.
Transfer of assets abroad.
Finance leases and loans.
Loan relationships: transitions.
Writing-down allowances on long-life assets.
Schedule A cases etc.
Capital allowances on fixtures.
Re-investment relief.
Conversion of securities: QCBs and debentures.
Earn-out rights.
Restriction of relief for underlying tax.
Disposals of loan relationships with or without interest.
Time from which entitlement runs.
Rate bands.
Agricultural property relief.
Mergers of authorised unit trusts.
Demutualisation of insurance companies.
Relief for intermediaries.
Repurchases and stock lending.
Depositary receipts and clearance services.
Mergers of authorised unit trusts.
Direction to hold trust property on other trusts.
Relief for intermediaries.
Repurchases and stock lending.
Depositary receipts and clearance services.
Inland bearer instruments.
Repayment or cancellation of tax.
Petroleum revenue tax: non-field expenditure.
Payment of dividends on government stock.
Nil levy on dwelling-house disposals.
Obtaining information from social security authorities.
Report on VAT on energy saving materials.
Interpretation.
Repeals.
Short title.
These repeals have effect in relation to the year 1997-98...
These repeals have effect in relation to payments made on...
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