(1) A company which— (a) is chargeable to tax for...
- Notify HMRC if your company is chargeable to tax and has no return notice
UK Act of Parliament
1998
United Kingdom
Finance Act 1998
At a glance
What's here
10 compliance obligations, 1 practical guide
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Mentioned in related content
1 guidesWhat 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
(1) A company which may be required to deliver a...
- Keep and preserve records for company tax returns
(1) Her Majesty's Revenue and Customs may from time to...
- Deliver bank levy information to HMRC if published
(1) Every company tax return for an accounting period must...
- Include a self-assessment in your company tax return
(1) Where notice of consent by the surrendering company is...
- Identify surrendered losses correctly in group relief notices
(1) This paragraph applies if, after the surrendering company has...
- Withdraw or reduce group relief surrender notices if capacity drops
(1) This paragraph applies if, after company A has given...
- Withdraw or amend DII surplus allocation consents within 30 days if surplus reduces
(1) A company which has made any qualifying levy profits...
- Include qualifying levy profits and relief in your company tax return
Where a company designates any relevant carried-forward loss in a...
- Specify the type and amount of carried-forward losses in your company tax return
(1) Subject as follows, this Part of this Schedule applies...
- Specify plant, machinery, expenditure amount and date on first-year tax credit claims
Browse 503 other Schedules — structural / supplementary
In this Schedule “the 1994 Act” means the Vehicle Excise...
In paragraph 10 of that Schedule (the trailer supplement), in...
(1) In sub-paragraph (1) of paragraph 11 of that Schedule...
After that paragraph there shall be inserted the following paragraphs—...
In section 15 of the 1994 Act (vehicles becoming chargeable...
In section 16 of the 1994 Act (exceptions from charge...
In section 45 of the 1994 Act (offences relating to...
(1) Paragraph 22 of Schedule 2 to that Act (exemption...
(1) Subject to sub-paragraph (2) below, the preceding provisions of...
The following section shall be inserted after section 61A of...
(1) In sub-paragraph (1) of paragraph 3 of Schedule 1...
In paragraph 4(7) of that Schedule (annual rates of vehicle...
In paragraph 5(6) of that Schedule (annual rates of vehicle...
(1) In paragraph 6 of that Schedule (annual rates of...
(1) In paragraph 7 of that Schedule (annual rates of...
(1) In sub-paragraph (1) of paragraph 9 of that Schedule...
After that paragraph there shall be inserted the following paragraphs—...
In section 8 of the Alcoholic Liquor Duties Act 1979...
In section 14 of the Finance Act 1994 (requirement for...
In section 16 of the Finance Act 1994 (appeals to...
This Schedule shall come into force on such day as...
In section 10 of the Alcoholic Liquor Duties Act 1979...
(1) Section 11 of the Alcoholic Liquor Duties Act 1979...
(1) Section 13AB of the Hydrocarbon Oil Duties Act 1979...
In section 8 of the Tobacco Products Duty Act 1979...
(1) Section 2 of the Finance (No. 2) Act 1992...
In section 12 of the Finance Act 1994 (assessment to...
(1) In section 12A of the Finance Act 1994 (other...
(1) In section 12B of the Finance Act 1994, subsection...
(1) Section 1 of the Provisional Collection of Taxes Act...
(1) Section 116 of the Taxes Act 1988 (arrangements for...
(1) Section 238 of the Taxes Act 1988 (interpretation of...
(1) Section 239 of the Taxes Act 1988 (set-off of...
(1) Section 240 of the Taxes Act 1988 (set-off of...
(1) Section 241 of the Taxes Act 1988 (calculation of...
(1) Section 245 of the Taxes Act 1988 (calculation etc...
(1) Section 245A of the Taxes Act 1988 (restriction on...
(1) Section 245B of the Taxes Act 1988 (restriction on...
(1) Section 246 of the Taxes Act 1988 (charge of...
(1) Section 247 of the Taxes Act 1988 (dividends etc...
(1) Section 10 of the Taxes Management Act 1970 (notice...
(1) Section 248 of the Taxes Act 1988 (provisions supplemental...
(1) Section 252 of the Taxes Act 1988 (rectification of...
(1) Section 253 of the Taxes Act 1988 (power to...
(1) Section 255 of the Taxes Act 1988 (“gross rate"...
(1) Section 419 of the Taxes Act 1988 (loans to...
(1) Section 434 of the Taxes Act 1988 (franked investment...
(1) Section 434C of the Taxes Act 1988 (interest on...
(1) Section 468Q of the Taxes Act 1988 (dividend distribution...
(1) Section 490 of the Taxes Act 1988 (companies carrying...
(1) Section 497 of the Taxes Act 1988 (restriction on...
(1) Section 87 of the Taxes Management Act 1970 (interest...
(1) Section 498 of the Taxes Act 1988 (limited right...
(1) Section 499 of the Taxes Act 1988 (surrender of...
(1) Section 703 of the Taxes Act 1988 (cancellation of...
(1) Section 704 of the Taxes Act 1988 (the prescribed...
(1) Section 705 of the Taxes Act 1988 (appeals against...
(1) Section 797 of the Taxes Act 1988 (limits on...
(1) Section 802 of the Taxes Act 1988 ( UK...
(1) Section 813 of the Taxes Act 1988 (recovery of...
(1) Section 826 of the Taxes Act 1988 (interest on...
(1) Section 832 of the Taxes Act 1988 (interpretation of...
(1) Section 87A of the Taxes Management Act 1970 (interest...
(1) Section 835 of the Taxes Act 1988 (“total income"...
(1) Schedule 13 to the Taxes Act 1988 (collection of...
(1) Schedule 13A to the Taxes Act 1988 (surrenders of...
(1) Schedule 24 to the Taxes Act 1988 (assumptions in...
(1) Schedule 26 to the Taxes Act 1988 (controlled foreign...
Paragraph 8 of Schedule 4 to the Finance ( No....
Paragraph 9 of Schedule 4 to the Finance ( No....
Paragraph 18 of Schedule 4 to the Finance ( No....
Paragraph 23 of Schedule 4 to the Finance ( No....
(1) Section 109 of the Taxes Management Act 1970 (corporation...
(1) Section 13 of the Taxes Act 1988 (small companies’...
(1) Section 14 of the Taxes Act 1988 (ACT and...
(1) Section 75 of the Taxes Act 1988 (expenses of...
(1) In section 826(2) of the Taxes Act 1988 (which...
(1) In section 826 of the Taxes Act 1988 (interest...
(1) In section 826 of the Taxes Act 1988 (interest...
(1) Section 87A of the Taxes Management Act 1970 (interest...
(1) Section 826 of the Taxes Act 1988 (interest on...
(1) Section 342 of the Taxes Act 1988 (tax on...
In section 15(1) of the Taxes Act 1988 (the Schedule...
Section 29 of the Taxes Act 1988 (sporting rights) shall...
In section 30(1) of the Taxes Act 1988 (expenditure on...
Section 31 of the Taxes Act 1988 (provisions supplementary to...
Section 33 of the Taxes Act 1988 (agricultural land: allowance...
Sections 33A and 33B of the Taxes Act 1988 (connected...
(1) Section 34 of the Taxes Act 1988 (treatment of...
(1) Section 35 of the Taxes Act 1988 (charge on...
(1) Section 36 of the Taxes Act 1988 (charge on...
(1) Section 37 of the Taxes Act 1988 (deductions from...
For the heading before section 40 of the Taxes Act...
In section 15 of the Taxes Act 1988 (the Schedule...
(1) Section 40 of the Taxes Act 1988 (tax treatment...
Section 41 of the Taxes Act 1988 (relief for rent...
In section 42A of the Taxes Act 1988 (non-residents and...
In section 65 of the Taxes Act 1988 (Case IV...
After section 70 of the Taxes Act 1988 (corporation tax:...
In Chapter I of Part X of the Taxes Act...
After that section insert— Losses from overseas property business. The provisions of section 379A apply in relation to an...
In Chapter II of Part X of the Taxes Act...
For section 403 of the Taxes Act 1988 (losses, etc....
For the heading to Part II of the Taxes Act...
In Chapter V of Part XII of the Taxes Act...
In Chapter VI of Part XVII of the Taxes Act...
In section 769 of the Taxes Act 1988 (rules for...
In section 87(1) of the Taxes Act 1988 (treatment of...
In section 118 of the Taxes Act 1988 (limited partnerships:...
In section 400 of the Taxes Act 1988 (loss relief:...
(1) Section 404 of the Taxes Act 1988 (limitation of...
In section 413(6) of the Taxes Act 1988 (interpretation: meaning...
In Chapter I of Part XII of the Taxes Act...
For section 21 of the Taxes Act 1988 (persons chargeable...
In section 441B of the Taxes Act 1988 (treatment of...
For section 503 of the Taxes Act 1988 (letting of...
In section 579 of the Taxes Act 1988, omit subsection...
In section 787(3) of the Taxes Act 1988 (restriction of...
In Schedule 26 to the Taxes Act 1988 (allowance of...
After section 21B of the Taxes Act 1988 (inserted by...
In section 241(3) of the Taxation of Chargeable Gains Act...
(1) Schedule 8 to the Taxation of Chargeable Gains Act...
(1) Schedule 8 to the Finance Act 1996 (loan relationships:...
(1) This Part of this Schedule makes provision with respect...
(1) To the extent that receipts or expenses have been...
To the extent that receipts or expenses would under the...
Expenses which were incurred before commencement but were not taken...
If any estate, interest or rights in or over land...
(1) Where relief under section 41 of the Taxes Act...
For the purposes of paragraphs 66 to 70 an amount...
(1) A loss to which this paragraph applies which a...
(1) The provisions of Parts I to III of this...
(1) In Schedule 12 to the Finance Act 1997 (leasing...
In computing under section 403 of the Taxes Act 1988...
For the purposes of paragraphs 73 and 75 a “transitional...
In section 27 of the Taxes Act 1988 (maintenance funds...
Section 28 of the Taxes Act 1988 (deductions from receipts...
Schedule 6 para.1
Schedule 6 para.2
Schedule 6 para.3
Schedule 6 para.4
Schedule 6 para.5
Schedule 6 para.6
Schedule 6 para.7
Schedule 6 para.8
In the Taxes Act 1988: sections ... ... ... ......
In the Finance Act 1995: section 126(6) and (7).
In the Finance Act 1996: sections 80(2) (in the second...
In the Finance Act 1997: Schedule 12, paragraph 8(4)(a).
In the Finance Act 1988: ... Schedule 12, paragraph 2(2)....
In the Finance Act 1989: sections 67(2)(a) ... ... ....
In the Finance Act 1990: section 126(2).
In the Finance Act 1991: section 121.
In the Taxation of Chargeable Gains Act 1992: sections 39(1)...
In the Finance ( No. 2) Act 1992: section 42(8)...
In the Finance Act 1994: Schedule 24, paragraph 12(2).
Schedule 7 para.wrapper1n2
Chapter IV of Part XIII of the Taxes Act 1988...
(1) In section 559, after subsection (5) (excess of deduction...
(1) In subsection (2A) of section 564 (certificates for partnerships),...
(1) For subsections (2A) and (2B) of section 565 (certificates...
Paragraphs 3 and 4 above have effect in relation to...
In section 566 (powers to make regulations under Chapter IV),...
An order under subsection (3) of section 139 of the...
(1) Section 189 of the Taxes Act 1988 (exemption from...
In section 190 of the Taxes Act 1988 (payments to...
In section 202B(8) of the Taxes Act 1988 (receipts basis...
In section 833(3)(a) of the Taxes Act 1988 (calculation of...
In section 92 of the Finance Act 1995 (post-employment deductions),...
—(1) This Schedule applies for the purposes of Chapter III...
(1) The section 171(4) limit applicable to any profit-related pay...
(1) In the case of any employee a scheme is,...
For the purposes of this Schedule the relevant anniversary is—...
(1) Expressions used in this Schedule and in Chapter III...
(1) In subsection (2) of section 297 of the Taxes...
(1) In subsection (5) of section 298 of the Taxes...
(1) In sub-paragraph (2) of paragraph 4 of Schedule 28B...
(1) In sub-paragraph (1) of paragraph 5 of that Schedule...
(1) Paragraphs 1 and 2 above have effect in relation...
(1) In subsection (1) of section 289 of the Taxes...
In subsection (1) of section 297 of the Taxes Act...
In subsection (1) of section 298 of the Taxes Act...
(1) In subsection (1) of section 299 of the Taxes...
(1) For subsection (1) of section 300 of the Taxes...
(1) After subsection (4) of section 301 of the Taxes...
(1) For subsections (1) to (2) of section 303 of...
(1) After subsection (3) of section 304 of the Taxes...
(1) After section 304 of the Taxes Act 1988 there...
(1) In subsection (2) of section 305A of the Taxes...
(1) In subsection (1) of section 306 of the Taxes...
In subsection (4) of section 289A of the Taxes Act...
(1) In subsection (1A) of section 307 of the Taxes...
In subsection (2) of section 308 of the Taxes Act...
(1) In subsection (1) of section 310 of the Taxes...
(1) In subsection (1) of section 312 of the Taxes...
(1) In subsections (1) and (2) of section 150A of...
(1) In subsection (1) of section 150B of that Act...
Schedule 5B to the Taxation of Chargeable Gains Act 1992...
(1) In sub-paragraph (1)(b) of paragraph 1, after the words...
After that paragraph there shall be inserted the following paragraph—...
In sub-paragraph (3) of paragraph 2, for paragraph (a) there...
(1) In subsection (3)(b) of section 289B of the Taxes...
(1) In sub-paragraph (1) of paragraph 3—
(1) For sub-paragraphs (2) to (4) of paragraph 4 there...
In sub-paragraph (1) of paragraph 5, for paragraphs (c) and...
For paragraph 6 there shall be substituted the following paragraph—...
After paragraph 6 there shall be inserted the following paragraphs—...
After paragraph 9 there shall be inserted the following paragraphs—...
After paragraph 15 there shall be inserted the following paragraphs—...
Any reference in this Part to a provision of Chapter...
(1) In subsection (8) of section 293 of the Taxes...
(1) At the beginning of subsection (1) of section 299...
In subsection (2) of section 290 of the Taxes Act...
(1) After subsection (6) of section 304 of the Taxes...
(1) After that section there shall be inserted the following...
(1) In subsection (4)(a) of section 150 of the Taxation...
Section 290A of the Taxes Act 1988 shall cease to...
(1) In subsection (1) of section 291 of the Taxes...
(1) In subsection (1)(a) of section 291A of the Taxes...
(1) After subsection (5) of section 291B of the Taxes...
(1) In subsection (3B)(b) of section 293 of the Taxes...
(1) Section 547 of the Taxes Act 1988 (method of...
After section 547 of the Taxes Act 1988 there shall...
After section 551 of the Taxes Act 1988 (right of...
(1) Section 553 of the Taxes Act 1988 (non-resident policies...
In section 7(9) of the Taxes Management Act 1970 (meaning...
In section 151 of the Finance Act 1989 (assessment of...
(1) . . . . . . . . ....
(1) Section 591C of the Taxes Act 1988 (charge to...
(1) In section 591D(3) of the Taxes Act 1988 (persons...
(1) In subsection (1) of section 604 of the Taxes...
In section 605(1B) of the Taxes Act 1988 (matters about...
(1) Section 606 of the Taxes Act 1988 (persons responsible...
(1) After section 606 of the Taxes Act 1988 there...
(1) This paragraph applies in relation to any retirement benefits...
Schedule 16 para.wrapper4n2
(1) Section 747 of the Taxes Act 1988 (imputation of...
After section 754 of the Taxes Act 1988 there shall...
After section 754A of the Taxes Act 1988 there shall...
Section 755 of the Taxes Act 1988 (information relating to...
After section 755 of the Taxes Act 1988 there shall...
After section 755A of the Taxes Act 1988 there shall...
After section 755B of the Taxes Act 1988 there shall...
(1) Section 756 of the Taxes Act 1988 (interpretation and...
(1) In Schedule 24 to the Taxes Act 1988 (assumptions...
In paragraph 2(1) of Schedule 24 to the Taxes Act...
(1) Paragraph 4 of Schedule 24 to the Taxes Act...
(1) Section 747A of the Taxes Act 1988 (special rule...
(1) Paragraph 9 of Schedule 24 to the Taxes Act...
In paragraph 10 of Schedule 24 to the Taxes Act...
Paragraph 11 of Schedule 24 to the Taxes Act 1988...
In paragraph 11A of Schedule 24 to the Taxes Act...
After paragraph 19 of Schedule 24 to the Taxes Act...
For the heading to Schedule 25 to the Taxes Act...
In paragraph 1 of Schedule 25 to the Taxes Act...
(1) Paragraph 2A of Schedule 25 to the Taxes Act...
In paragraph 3(4A) of Schedule 25 to the Taxes Act...
In paragraph 5(2)(a) of Schedule 25 to the Taxes Act...
(1) Section 748 of the Taxes Act 1988 (limitations on...
(1) Paragraph 6 of Schedule 25 to the Taxes Act...
(1) Paragraph 8 of Schedule 25 to the Taxes Act...
(1) Paragraph 12 of Schedule 25 to the Taxes Act...
After paragraph 12 of Schedule 25 to the Taxes Act...
(1) In Schedule 26 to the Taxes Act 1988 (reliefs...
(1) Paragraph 3 of Schedule 26 to the Taxes Act...
(1) Paragraph 4 of Schedule 26 to the Taxes Act...
(1) The preceding provisions of this Schedule have effect as...
For section 749 of the Taxes Act 1988 (residence and...
(1) Section 750 of the Taxes Act 1988 (territories with...
(1) Section 751 of the Taxes Act 1988 (accounting periods...
For section 752 of the Taxes Act 1988 (apportionment of...
Section 753 of the Taxes Act 1988 (notices and appeals)...
(1) Section 754 of the Taxes Act 1988 (assessment, recovery...
In this Schedule “tax” means corporation tax including, except as...
(1) In Part VII of this Schedule (general provisions as...
(1) In the case of a company which—
(1) A company tax return of a company which carries...
(1) A notice requiring a company tax return may require...
(1) The filing date for a company tax return is...
(1) A company may amend its company tax return by...
(1) An officer of Revenue and Customs may amend a...
(1) A company which is required to deliver a company...
(1) A company which is required to deliver a company...
A company is not liable to a penalty under paragraph...
(1) A company which— (a) fraudulently or negligently delivers a...
(1) This paragraph applies where— (a) a company delivers a...
(1) The duty under paragraph 21 to preserve records may...
(1) A company which fails to comply with paragraph 21...
(1) An officer of Revenue and Customs may enquire into...
(1) An enquiry into a company tax return extends to...
(1) In the case of a company tax return which...
(1) If an officer of Revenue and Customs gives a...
(1) An appeal may be brought against a requirement imposed...
(1) A company which fails to comply with a notice...
(1) An officer of Revenue and Customs may by notice...
(1) If after notice of enquiry has been given and...
(1) This paragraph applies if a company amends its company...
(1) At any time when an enquiry is in progress...
(1) An officer of Revenue and Customs or the company...
(1) While proceedings on a referral under paragraph 31A are...
(1) The determination of a question referred to the tribunal...
(1) Any matter to which an enquiry relates is completed...
(1) The company may apply to the tribunal for a...
(1) This paragraph applies where a partial or final closure...
(1) Where, following an enquiry into a company tax return—...
(1) If no return is delivered in response to a...
(1) If a notice requiring a company tax return is...
(1) The power to make a determination under paragraph 36...
(1) A determination under paragraph 36 or 37 has effect...
References in this Schedule to the delivery of a company...
(1) If after a determination has been made under paragraph...
(1) If an officer of Revenue and Customs discovers as...
(1) The power to make— (a) a discovery assessment for...
A discovery assessment for an accounting period for which the...
(1) A discovery assessment for an accounting period for which...
No discovery assessment for an accounting period for which the...
(1) Subject to any provision of the Taxes Acts allowing...
(1) Notice of an assessment to tax on a company...
(1) An appeal may be brought against any assessment to...
The provisions of paragraphs 46 to 48 (assessments: general provisions...
(1) This paragraph applies where— (a) the situation mentioned in...
(1) A notice requiring a company tax return must specify...
(1) A company which believes it has been assessed to...
(1) This paragraph applies where— (a) a person has paid...
(1) The Commissioners for Her Majesty's Revenue and Customs are...
(1) A claim under paragraph 51 may not be made...
(1) This paragraph applies where— (a) a determination has been...
(1) Sub-paragraph (2) applies where a person (“P”) is accountable...
(1) This paragraph applies where— (a) a trade, profession or...
(1) This paragraph applies where— (a) a claim is made...
(1) This paragraph applies where— (a) a claim is made...
(1) In paragraph 51(1)(a) the reference to an amount paid...
(1) The provisions of paragraphs 41 to 48 relating to...
(1) An assessment made by virtue of paragraph 52 is...
A claim under any provision of the Corporation Tax Acts...
Subject to any provision prescribing a longer or shorter period,...
A company which has made a claim or election under...
(1) This paragraph applies to a claim or election for...
(1) This paragraph applies to a claim or election for...
(1) Schedule 1A to the Taxes Management Act 1970 applies...
(1) A notice requiring a company tax return may be...
(1) Paragraphs 57 to 59 have effect subject to any...
(1) Paragraphs 62 to 64 have effect to allow certain...
(1) A claim, election, application or notice to which this...
(1) If the effect of the exercise by any person...
(1) If in any case— (a) one or more claims,...
(1) This paragraph applies where an assessment is made on...
(1) This Part of this Schedule applies to—
(1) A claim ... must be made by being included...
(1) A claim ... must specify— (a) the amount of...
(1) A claim ... may be made for less than...
(1) In accordance with Requirement 1 in section 130(2), 135(2),...
(1) Notice of consent by the surrendering company must contain...
(1) Where notice of consent by the surrendering company relates...
(1) A claim ... may be withdrawn by the claimant...
(1) A claim ... may be made or withdrawn at...
(1) This paragraph applies where, after the surrendering company has...
(1) If an officer of Revenue and Customs discovers that...
(1) The Treasury may by regulations make provision for arrangements...
(1) This paragraph applies if a claim for group relief...
(1) This Part of this Schedule applies to allocation claims...
(1) An allocation claim must be made by being included...
(1) In accordance with Requirement 1 in section 259ZMB of...
(1) Notice of consent to an allocation claim given by...
(1) Where company A gives notice of consent to an...
(1) An allocation claim may be withdrawn by company B...
(1) An allocation claim may be made or withdrawn at...
(1) This paragraph applies where, after company A has given...
(1) If an officer of Revenue and Customs discovers that...
(1) The Treasury may by regulations make provision for arrangements...
This Part of this Schedule applies to claims for allowances...
(1) A claim for capital allowances must be included in...
(1) A residential property developer must include in its company...
(1) The amount of tax payable for an accounting period...
A claim for capital allowances must specify the amount claimed,...
A claim for capital allowances may be amended or withdrawn...
(1) A claim for capital allowances may be made, amended...
(1) This paragraph applies if the effect of a claim...
This Part of this Schedule applies to claims for relief...
(1) A claim to which this Part of this Schedule...
A claim to which this Part of this Schedule applies...
A claim to which this Part of this Schedule applies...
(1) Except where sub-paragraph (3) applies, a claim to which...
(1) A claim to which this Part of this Schedule...
(1) This paragraph applies, in relation to a claim to...
(1) The company is liable to a penalty where it—...
This Part of this Schedule applies to claims for—
(1) A claim for a land remediation tax credit or...
A claim for a land remediation tax credit or a...
A claim for a land remediation tax credit or a...
(1) A claim for a land remediation tax credit or...
(1) The company is liable to a penalty where it—...
This Part of this Schedule applies to claims for relief...
(1) A claim to which this Part of this Schedule...
A claim to which this Part of this Schedule applies...
A claim to which this Part of this Schedule applies...
(1) A claim to which this Part of this Schedule...
This Part of this Schedule applies to claims for —...
(1) A claim to which this Part of this Schedule...
A claim to which this Part of this Schedule applies...
A claim to which this Part of this Schedule applies...
(1) A claim to which this part of this Schedule...
The Commissioners for His Majesty’s Revenue and Customs may by...
(3) The company is liable to a penalty where it—...
(1) This Part of this Schedule applies to the designation...
(1) A designation to which this Part of this Schedule...
A designation to which this Part of this Schedule applies...
(1) This paragraph applies where amounts may be brought into...
(1) This paragraph applies where a company carrying on insurance...
(1) This paragraph applies where a company tax return is...
(1) This paragraph applies where a company tax return is...
(1) Sub-paragraph (2) applies if at any time a company...
(1) Sub-paragraph (2) applies if at any time an SE—...
In this Part “ SE ” means a European public...
(1) This paragraph applies to an amount stated in a...
(1) The Commissioners for Her Majesty’s Revenue and Customs may...
(1) A company which fraudulently or negligently—
(1) No claim to which this paragraph applies may be...
(1) This paragraph applies where a company incurs more than...
An act or omission such as is mentioned in section...
(1) This paragraph applies in relation to any appeal under...
(1) This paragraph applies in relation to an appeal against—...
(1) The appellant may elect (in accordance with section 46(1)...
(1) References in this Schedule to “ the Inland Revenue...
In this Schedule “the self-assessment appointed day” means the day...
Any reference in the Tax Acts (however expressed) to a...
In this Schedule “ TIOPA 2010 ” means the Taxation...
In this Schedule the expressions listed below are defined or...
The following provisions of the Taxes Management Act 1970 shall...
Sections 28D, 28E and 28F of the Taxes Management Act...
(1) Section 29 of the Taxes Management Act 1970 (assessment...
(1) Section 30 of the Taxes Management Act 1970 (recovery...
(1) Section 30B of the Taxes Management Act 1970 (amendment...
(1) Section 33 of the Taxes Management Act 1970 (error...
(1) Section 33A of the Taxes Management Act 1970 (error...
In section 34(1) of the Taxes Management Act 1970 (ordinary...
In section 36(1) of the Taxes Management Act 1970 (fraudulent...
Sections 41A, 41B and 41C of the Taxes Management Act...
In section 12(2) of the Taxes Management Act 1970 (information...
(1) Section 42 of the Taxes Management Act 1970 (procedure...
In section 43 of the Taxes Management Act 1970, for...
(1) Section 43A of the Taxes Management Act 1970 (further...
In section 46(2) of the Taxes Management Act 1970 (determinations...
(1) Section 50 of the Taxes Management Act 1970 (procedure)...
In section 55(1) of the Taxes Management Act 1970 (recovery...
(1) In Part VA of the Taxes Management Act 1970...
In section 12AA(7) of the Taxes Management Act 1970 (partnership...
(1) Section 65 of the Taxes Management Act 1970 (recovery...
In section 70(2)(a) of the Taxes Management Act 1970 (certificate...
Section 94 of the Taxes Management Act 1970 (penalty for...
Section 96 of the Taxes Management Act 1970 (incorrect return...
In section 97 of the Taxes Management Act 1970 (incorrect...
In section 97AA(1) of the Taxes Management Act 1970 (penalty...
In section 97A of the Taxes Management Act 1970 (two...
In section 100(6)(a) of the Taxes Management Act 1970 (determination...
For section 101 of the Taxes Management Act 1970 (evidence...
In section 103A of the Taxes Management Act 1970 (interest...
In section 113(1B) of the Taxes Management Act 1970 (Revenue...
(1) Schedule 1A to the Taxes Management Act 1970 (claims,...
(1) Schedule 3A to the Taxes Management Act 1970 (electronic...
(1) Section 246Q of the Taxes Act 1988 (repayment or...
(1) Section 246U of the Taxes Act 1988 (repayments treated...
For section 412 of the Taxes Act 1988 (group relief:...
(1) Section 419 of the Taxes Act 1988 (tax on...
(1) Section 488 of the Taxes Act 1988 (co-operative housing...
In section 489 of the Taxes Act 1988 (self-build societies),...
(1) Schedule 13A to the Taxes Act 1988 (surrenders of...
In section 12B(1) of the Taxes Management Act 1970 (records...
In section 19A(1) of the Taxes Management Act 1970 (power...
Sections 28AA and 28AB of the Taxes Management Act 1970...
The Taxation of Chargeable Gains Act 1992 shall be amended...
In section 2 (persons and gains chargeable to capital gains...
For subsection (5) of section 3 (definition of taxable amount)...
In section 13 (gains attributed to members of non-resident companies),...
In section 62 (general provisions about death), the following subsections...
(1) In section 77 (attribution of gains to settlor with...
In Chapter IV of Part VI (special cases), before section...
In section 241(3) (provisions for the purposes of which letting...
In section 279(2)(a) (deductions in respect of unremitted gains), after...
The Taxation of Chargeable Gains Act 1992 shall be amended...
(1) In the words at the end of sub-paragraph (1)...
(1) In paragraphs 4(1)(a) and 5(1)(a) of Schedule 5 (disapplication...
(1) In sub-paragraph (7) of paragraph 9 of Schedule 5...
(1) In paragraph 2(1) of Schedule 5A (returns in relation...
(1) This paragraph applies to a settlement in the case...
(1) This paragraph applies, subject to sub-paragraph (5) below, to...
(1) This paragraph applies, subject to sub-paragraphs (4) and (6)...
(1) This paragraph applies, in the case of a person...
(1) Where in the case of any settlement there is...
(1) In this Schedule— “the 1992 Act” means the Taxation...
In this Schedule “the 1984 Act” means the Inheritance Tax...
(1) Section 35A of the 1984 Act applies in relation...
(1) In section 30 of the 1984 Act (conditionally exempt...
(1) In section 78 of the 1984 Act (conditionally exempt...
(1) In section 31 of the 1984 Act, in subsection...
(1) In section 31 of the 1984 Act (designation of...
(1) In section 31 of the 1984 Act (designation of...
(1) In section 32 of the 1984 Act (chargeable events...
(1) After section 35 of the 1984 Act there shall...
(1) In section 258 of the Taxation of Chargeable Gains...
(1) The National Loans Act 1968 shall be amended as...
Section 211 of the Finance Act 1993 (National Debt Commissioners:...
(1) The amendments made by this Schedule shall have effect...
Browse 166 other sections — procedural / definitional / commencement
Rate of duty on beer.
Adjustment of rates of duty on sparkling liquors.
Rates of duty on wine and made-wine.
Rates of duty on cider.
Drawback of excise duty on beer.
Charge on production without delivery.
Rates of duties and rebates.
Ultra low sulphur diesel.
Mixtures of heavy oils.
Rates of tobacco products duty.
Rates of gaming duty.
Rates of amusement machine licence duty.
Further exception for thirty-five-penny machines.
Video machines.
Fiscal representatives.
Rates of duty where pollution reduced.
Restriction of exemption for old vehicles.
Regulations relating to nil licences.
Failure to pay amount required in respect of void licence.
Assessments for excise duty purposes.
Deemed supplies.
Changes of place of supply: transitional.
Bad debt relief.
Long leases in Scotland.
Charge and rates for 1998-99.
Relief for a woman with a child and an incapacitated husband.
Married couple’s allowance etc. in and after 1999-00.
Charge and rates for financial year 1998.
Charge and rates for financial year 1999.
Corporation tax: due and payable date.
Abolition of advance corporation tax.
Unrelieved surplus advance corporation tax.
Relief for interest payable under the Tax Acts.
Charge to tax on interest payable under the Tax Acts.
Further provision about interest payable under the Tax Acts.
Arrangements with respect to payment of corporation tax.
Abolition of periodic accounting.
Taxation of rents and other receipts from land.
Land managed as one estate and maintenance funds for historic buildings.
Treatment of premiums as rent.
Tied premises: receipts and expenses treated as those of trade.
Computation of profits of trade, profession or vocation.
Barristers and advocates in early years of practice.
Change of accounting basis.
Meaning of “period of account".
Minor and consequential provisions about computations.
Gifts in kind for relief in poor countries.
Gifts of money for relief in poor countries.
Employee share options.
Conditional acquisition of shares.
Convertible shares provided to directors and employees.
Information powers.
Provision supplemental to sections 50 to 52.
Amendments consequential on sections 50 to 53.
Construction workers supplied by agencies.
Transitional provisions in connection with section 55.
Sub-contractors in the construction industry.
Payments and other benefits in connection with termination of employment, etc.
Car fuel.
Reductions for road fuel gas cars.
Travelling expenses.
Provision preventing manipulation of profit periods.
Withdrawal except in relation to seafarers.
Transitory provision relating to tradeable assets.
Payment in the form of a readily convertible asset.
Enhancing the value of an asset.
Gains from share options etc.
Vouchers and credit-tokens.
Intermediaries, non-UK employers, agencies etc.
Qualifying trades for EIS and VCTs.
Pre-arranged exits from EIS.
Qualifying holdings for VCTs after 2nd July 1997.
Other changes to requirements for VCTs.
Other changes to EIS etc.
Use of PEPs powers to provide for accounts.
Tax credits for accounts and for PEPs.
The insurance element etc.
Phasing out of TESSAs.
Relief for loan to acquire interest in a close company.
Relief for losses on unlisted shares in trading companies.
Group relief: special rules for consortium cases.
Carry forward of non-trading deficit on loan relationships.
First-year allowances for investment in Northern Ireland.
First-year allowances for small businesses etc.
First-year allowances: consequential amendments etc.
Life policies etc.
Non-resident insurance companies: tax representatives.
Overseas life assurance business.
Personal portfolio bonds.
Distributions to friendly societies.
Provisional repayments in connection with pension business.
Approved retirement benefit schemes etc.
Benefits received under non-approved retirement benefits scheme.
Approval of personal pension schemes.
Personal pensions: charge on withdrawal of approval.
Information relating to personal pension schemes etc.
Notices to be given to scheme administrator.
Assessments on scheme administrators.
Extension of provisions relating to guaranteed returns.
Accrued income scheme.
Dealers in securities etc.
Manufactured dividends.
Restriction of relief on certain interest and dividends.
Adjustments of interest and dividends for spared tax etc.
Meaning of “financial expenditure".
Underlying tax reflecting interest or dividends.
Notification of foreign tax adjustment.
New regime for transfer pricing etc.
Abolition of requirements for direction.
Determinations requiring the sanction of the Board.
Notice to potential claimants.
Exempt activities.
Miscellaneous amendments.
Postponed corporation tax.
Information powers where ownership changes.
Provisions supplemental to sections 114 and 115.
Company tax returns, assessments and related matters.
Claims for income tax purposes.
Evidential provisions in PAYE regulations.
Rate of CGT for trustees etc.
Taper relief for CGT.
Freezing of indexation allowance for CGT.
Abolition of pooling for CGT.
New identification rules for CGT.
Indexation and share pooling etc.
Capital gains on stock dividends.
Charge to CGT on temporary non-residents.
Disposal of interests in a settlement.
Attribution of gains to settlor in section 10A cases.
Charge on beneficiaries of settlements with non-resident settlors.
Charge on settlors of settlements for grandchildren.
Charge on settlors of pre-19th March 1991 settlements.
Transfer within group to investment trust.
Transfer of company’s assets to venture capital trust.
Transfer within group to venture capital trust.
Incorporated friendly societies.
Pre-entry gains.
Pre-entry losses.
De-grouping charges.
Phasing out of retirement relief.
Abolition of certain other CGT reliefs.
Property of historic interest etc.
Removal of exemption for gifts for public benefit.
Maintenance funds for historic buildings, etc.
Accounting for property accepted in satisfaction of tax.
Travel insurance: higher rate tax.
Taxable intermediaries.
Provisional collection of landfill tax.
Stamp duty on conveyance or transfer on sale.
Relief from double stamp duties etc.
Depositary receipts and clearance services: exchanges of shares.
Gas valuation.
Reduction and abolition of gas levy.
Repeal of Customs Duties (Dumping and Subsidies) Act 1969.
Code for fiscal stability.
Annual Budget documents.
Supplementary powers of the Comptroller and Auditor General.
Treasury’s position regarding their own securities.
Treasury bills.
National loans.
Non-FOTRA securities.
Accounting statements relating to National Savings.
Adoption of single currency by other member States.
Interpretation.
Repeals.
Short title.
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