| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

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

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.

116 other provisions — procedural and definitional

s.001 Rates of duty on spirits and wines of equivalent strength.

s.002 Rates of duty on lower strengths of wine and made-wine.

s.003 Duty on sparkling cider.

s.004 Cider labelled as strong cider.

s.005 Cider labelled as made-wine.

s.006 Rates of hydrocarbon oil duties and of rebates.

s.007 Ultra low sulphur diesel.

s.008 Rates of tobacco products duty.

s.009 Rates of air passenger duty.

s.010 Gaming duty to replace gaming licence duty.

s.011 Rate of gaming duty.

s.012 Liability to pay gaming duty.

s.013 Supplemental provisions relating to gaming duty.

s.014 Subordinate legislation relating to gaming duty.

s.015 Interpretation of gaming duty provisions.

s.016 Increase in general rate.

s.017 Exemption for vehicles for disabled persons.

s.018 Provisions applying to exempt vehicles.

s.019 Issue of licences before payment of duty.

s.020 Removal and disposal of vehicles.

s.021 Rate of tax.

s.022 Premiums liable to tax at the higher rate.

s.023 Charge to tax where different rates apply.

s.024 Commencement of sections 21 to 23.

s.025 Certain fees to be treated as premiums under higher rate contracts.

s.026 Registration of taxable intermediaries.

s.027 Supplementary provisions.

s.028 Amounts charged by other intermediaries.

s.029 Prevention of pre-emption.

s.030 Tax point for payroll deductions.

s.031 Aggregation of businesses.

s.032 Voluntary registration.

s.033 Sale of goods donated to charity.

s.034 Charitable institutions providing care

s.035 References to grants.

s.036 Buildings intended to be used as dwellings.

s.037 Supplies to non-taxable persons etc.

s.038 Exempt insurance supplies.

s.039 Bad debt relief.

s.040 Groups containing bodies of different descriptions.

s.041 Group supplies using an overseas member.

s.042 Services subject to the reverse charge.

s.043 Payments on account: appeals.

s.044 Liability of Commissioners to interest.

s.045 Assessment for overpayments of interest.

s.046 Repayments of overpayments: unjust enrichment.

s.047 Repayments and assessments: time limits.

s.048 Set-off of credits and debits.

s.049 Transitional provision for set-offs etc.

s.050 Overpayments, interest, assessments, etc.

s.051 Enforcement by distress.

s.052 Enforcement by diligence.

s.053 Amendments consequential on sections 51 and 52.

s.054 Charge and rates of income tax for 1997-98.

s.055 Modification of indexed allowances.

s.056 Blind person’s allowance.

s.057 Limit on relief for interest.

s.058 Charge and rate of corporation tax for 1997.

s.059 Small companies.

s.060 Wayleaves for electricity cables, telephone lines, etc.

s.061 Phasing out of relief for profit-related pay.

s.062 Travelling expenses etc.

s.063 Work-related training.

s.064 Postponed company donations to charity.

s.065 National Insurance contributions.

s.066 Expenditure on production wells etc.

s.067 Annuity business of insurance companies.

s.068 Consortium claims for group relief.

s.069 Special treatment for certain distributions.

s.070 Distributions of exempt funds.

s.071 Set-off against franked investment income.

s.072 FIDs paid to unauthorised unit trusts.

s.073 Tax advantages to include tax credits.

s.074 Enterprise investment scheme.

s.075 Venture capital trusts.

s.076 Stock lending and manufactured payments.

s.077 Bond washing and repos.

s.078 National Savings Bank interest.

s.079 Payments under certain life insurance policies.

s.080 Futures and options: transactions with guaranteed returns.

s.081 Transfer of assets abroad.

s.082 Finance leases and loans.

s.083 Loan relationships: transitions.

s.084 Writing-down allowances on long-life assets.

s.085 Schedule A cases etc.

s.086 Capital allowances on fixtures.

s.087 Re-investment relief.

s.088 Conversion of securities: QCBs and debentures.

s.089 Earn-out rights.

s.090 Restriction of relief for underlying tax.

s.091 Disposals of loan relationships with or without interest.

s.092 Time from which entitlement runs.

s.093 Rate bands.

s.094 Agricultural property relief.

s.095 Mergers of authorised unit trusts.

s.096 Demutualisation of insurance companies.

s.097 Relief for intermediaries.

s.098 Repurchases and stock lending.

s.099 Depositary receipts and clearance services.

s.100 Mergers of authorised unit trusts.

s.101 Direction to hold trust property on other trusts.

s.102 Relief for intermediaries.

s.103 Repurchases and stock lending.

s.104 Depositary receipts and clearance services.

s.105 Inland bearer instruments.

s.106 Repayment or cancellation of tax.

s.107 Petroleum revenue tax: non-field expenditure.

s.108 Payment of dividends on government stock.

s.109 Nil levy on dwelling-house disposals.

s.110 Obtaining information from social security authorities.

s.111 Report on VAT on energy saving materials.

s.112 Interpretation.

s.113 Repeals.

s.114 Short title.

s.para.291 These repeals have effect in relation to the year 1997-98...

s.para.292 These repeals have effect in relation to payments made on...

Schedules

1 of 144 shown

s.sch012 (1) Section 41 of the Taxes Act 1988 (which gives... Regulated

Stop claiming rent relief for unpaid rent on certain leasesAny Person

143 other schedules

s.sch001 The Commissioners shall establish and maintain a register of persons...

s.sch001 (1) The Commissioners may give directions as to the making...

s.sch001 (1) The Commissioners may make regulations providing for any matter...

s.sch001 (1) Any person who obstructs any officer in the exercise...

s.sch001 (1) Sections 28 and 29 of the Betting and Gaming...

s.sch001 (1) No obligation as to secrecy or other restriction on...

s.sch001 Section 29A of the Betting and Gaming Duties Act 1981...

s.sch001 Where an officer of Revenue and Customs takes any action...

s.sch001 (1) In this Part of this Schedule— “ casino premises...

s.sch001 (1) The Commissioners shall, on receipt of a valid application...

s.sch001 (1) This paragraph has effect for determining when a registered...

s.sch001 (1) There is a contravention of this sub-paragraph by every...

s.sch001 (1) This paragraph has effect for determining the premises to...

s.sch001 (1) Where, in contravention of paragraph 6(2) above, a person...

s.sch001 (1) Two or more bodies corporate are eligible to be...

s.sch001 (1) Where the Commissioners and every relevant person so agree,...

s.sch002 The Customs and Excise Management Act 1979 shall be amended...

s.sch002 (1) This paragraph amends section 1(1) (interpretation).

s.sch002 In section 118B (furnishing of information etc. by revenue traders)—...

s.sch002 (1) This paragraph amends section 118C (powers of entry and...

s.sch002 (1) Schedule 2 to the Gaming Act 1968 (grant etc....

s.sch002 In section 12(2)(c) of the Finance Act 1994 (duty may...

s.sch003 In this Schedule “the 1994 Act” means the Vehicle Excise...

s.sch003 In section 21 of the 1994 Act (registration of vehicles),...

s.sch003 In section 22 of the 1994 Act (registration regulations), after...

s.sch003 (1) In section 33 of the 1994 Act (not exhibiting...

s.sch003 Immediately before section 44 of the 1994 Act there shall...

s.sch003 In subsection (2) of section 44 of the 1994 Act...

s.sch003 (1) In section 46 of the 1994 Act (duty to...

s.sch003 (1) In Schedule 3 to the Road Traffic Offenders Act...

s.sch003 This Schedule shall come into force on such day as...

s.sch005 (1) This Part of this Schedule has effect for the...

s.sch005 (1) For sub-paragraphs (5) to (7) of that paragraph (periods...

s.sch005 (1) Paragraph 29 of Schedule 5 to the Finance Act...

s.sch005 (1) For sub-paragraphs (4) to (6) of that paragraph (periods...

s.sch005 (1) In paragraph 42 of Schedule 5 to the Finance...

s.sch005 (1) Where— (a) any amount has been paid at any...

s.sch005 (1) Where— (a) any amount has been paid to any...

s.sch005 (1) An assessment under paragraph 14 or 15 above shall...

s.sch005 (1) Where an assessment is made under paragraph 14 or...

s.sch005 If it appears to the Commissioners that the amount which...

s.sch005 (1) Sections 13A to 16 of the Finance Act 1994...

s.sch005 (1) This paragraph applies where— (a) there is an amount...

s.sch005 (1) In this Part of this Schedule “the Commissioners” means...

s.sch005 In section 197(2) of the Finance Act 1996 (enactments for...

s.sch005 (1) The Commissioners may by regulations make provision for reimbursement...

s.sch005 (1) Where any obligation is imposed by regulations made by...

s.sch005 (1) For subsection (4) of section 137A of the Customs...

s.sch005 (1) In each of the enactments specified in sub-paragraph (2)...

s.sch005 (1) Paragraph 9 of Schedule 6 to the Finance Act...

s.sch005 (1) In sub-paragraph (2) of that paragraph (applicable period), the...

s.sch005 (1) Paragraph 22 of Schedule 7 to the Finance Act...

s.sch006 (1) After section 12 of the Finance Act 1994 there...

s.sch006 (1) After subsection (7) of section 61 of the Customs...

s.sch006 (1) Section 94 of the Customs and Excise Management Act...

s.sch006 (1) Section 96 of the Customs and Excise Management Act...

s.sch006 After section 167(4) of the Customs and Excise Management Act...

s.sch006 (1) In section 10(3) of the Hydrocarbon Oil Duties Act...

s.sch006 This Schedule shall come into force on such day as...

s.sch007 (1) Subject to paragraphs 4 to 7 below, this Schedule...

s.sch007 (1) In subsection (5A) of section 247 of that Act...

s.sch007 (1) In section 468I of that Act (distribution accounts of...

s.sch007 (1) In section 686 of that Act (application of rate...

s.sch007 (1) The Tax Acts shall have effect, and be deemed...

s.sch007 (1) This paragraph applies where— (a) a qualifying distribution to...

s.sch007 (1) A qualifying distribution does not fall within paragraph 1(3)...

s.sch007 (1) A qualifying distribution consisting in a dividend on a...

s.sch007 (1) A qualifying distribution which is an excepted pre-sale distribution...

s.sch007 (1) A manufactured dividend shall not be taken to be...

s.sch007 (1) In section 95 of the Taxes Act 1988 (taxation...

s.sch007 (1) In section 246G(1)(d) of that Act (information to be...

s.sch008 Chapter III of Part VII of the Taxes Act 1988...

s.sch008 (1) In subsection (1) of section 289 (conditions for eligibility...

s.sch008 (1) In subsection (6) of section 290A (maximum sum eligible...

s.sch008 (1) In subsection (2) of section 293 (meaning of “qualifying...

s.sch008 In section 297(3)(c)(i), and in the words after paragraph (d)...

s.sch008 In section 308 (subsidiaries)— (a) paragraph (b) of subsection (1),...

s.sch009 Schedule 28B to the Taxes Act 1988 (venture capital trusts:...

s.sch009 (1) In paragraph 3 (requirements as to company’s business), for...

s.sch009 In paragraph 4(7), in the words after paragraph (d) (which...

s.sch009 In paragraph 6 (requirements as to the money raised by...

s.sch009 (1) In sub-paragraph (1) of paragraph 10 (meaning of “qualifying...

s.sch009 This Schedule has effect for the purposes of determining whether...

s.sch010 (1) Section 129 of the Taxes Act 1988 (treatment of...

s.sch010 (1) For paragraph 2 of Schedule 23A to that Act...

s.sch010 (1) For paragraphs 3 and 3A of Schedule 23A to...

s.sch010 Paragraph 5 of Schedule 23A to that Act (dividends and...

s.sch010 (1) In sub-paragraph (1) of paragraph 8 of Schedule 23A...

s.sch010 (1) Section 21 of the Taxes Management Act 1970 (information...

s.sch010 Paragraphs 7 and 9 of Schedule 18 to the Finance...

s.sch010 (1) Subject to the following provisions of this paragraph, this...

s.sch010 (1) In subsection (3) of section 129B of the Taxes...

s.sch010 After section 736A of the Taxes Act 1988 (manufactured dividends...

s.sch010 In Schedule 23A to the Taxes Act 1988 (manufactured payments)—...

s.sch010 (1) After section 263A of the Taxation of Chargeable Gains...

s.sch010 The following provisions of Chapter III of Part II of...

s.sch010 (1) This Part of this Schedule (except paragraph 4 above)...

s.sch010 Section 737 of the Taxes Act 1988 (manufactured dividends: treatment...

s.sch010 In paragraph 1(1) of Schedule 23A to that Act (interpretation...

s.sch012 (1) . . . . . . . . ....

s.sch013 Schedule 15 to the Finance Act 1996 (transitional provisions and...

s.sch013 In paragraph 3 (basic transitional rules for transitional accounting periods),...

s.sch013 After paragraph 3 there shall be inserted the following paragraph—...

s.sch013 In paragraph 5 (pre-commencement trading relationships), after sub-paragraph (4) there...

s.sch013 In paragraph 8 (transitional provision for chargeable assets held after...

s.sch013 In paragraph 11 (adjustments in the case of chargeable assets),...

s.sch013 (1) Subject to sub-paragraph (2) below, this Schedule has effect...

s.sch014 The Capital Allowances Act 1990 shall be amended as follows....

s.sch014 This Schedule applies in relation to chargeable periods ending on...

s.sch014 In Part II (machinery and plant), the following new Chapter...

s.sch014 In section 37(1), after paragraph (b) (election to treat assets...

s.sch014 For subsection (6) of section 41 (cases where the provision...

s.sch014 In section 42(2) (rate of writing down assets leased outside...

s.sch014 In section 43(3) (apportionments in leasing cases), after “26,” there...

s.sch014 In section 46(7)(c) (leasing of ships to non-residents), for “section...

s.sch014 In section 50(3) (interpretation of Chapter V), in the definition...

s.sch014 In section 77(8) (provisions that do not apply where an...

s.sch015 Section 32 of the Taxes Act 1988 (capital allowances in...

s.sch015 (1) In section 379A(2) of the Taxes Act 1988 (cases...

s.sch015 (1) In subsection (3) of section 67 of that Act...

s.sch015 (1) In section 73 of that Act of 1990 (manner...

s.sch015 (1) Subject to sub-paragraph (2) below, this Schedule has effect—...

s.sch016 The Capital Allowances Act 1990 shall be amended in accordance...

s.sch016 (1) In subsection (2) of section 51 (definitions), after the...

s.sch016 (1) In subsection (1) of section 53 (cases where allowance...

s.sch016 (1) After section 56 there shall be inserted the following...

s.sch016 (1) In subsection (1) of section 59 (disposal value of...

s.sch016 (1) In Chapter VI of Part II, after the section...

s.sch016 (1) In section 147 (exclusion of double allowances), after subsection...

s.sch016 Notwithstanding anything in subsection (1) of section 163 of the...

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

s.sch017 The Taxation of Chargeable Gains Act 1992 shall be amended...

s.sch017 (1) In subsection (8) of section 164A (cases where eligible...

s.sch017 (1) In subsection (1) of section 164F (failure of conditions...

s.sch017 (1) For paragraphs (b) and (c) of subsection (2) of...

s.sch017 (1) In paragraph (a) of subsection (1) of section 164I...

s.sch017 (1) For subsection (2) of section 164N (application of section...

s.sch017 (1) This Schedule— (a) applies in relation to shares acquired...

s.sch018 The repeals in sections 93, 94 and 96 of the...

s.sch018 The repeal of section 89 of the Finance Act 1986...

s.sch018 The repeals of section 89B of the Finance Act 1986...

s.sch018 The repeal of section 90(3)(b) of the Finance Act 1986...

s.schedule/4/crossheading/schedule/to/be/inserted/in SCHEDULE 6A Premiums liable to tax at the higher rate...

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 1997

Does it bind you?

Other Acts binding the same actors

What it requires

Schedules