UK Act of Parliament 1999 United Kingdom

Finance Act 1999

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force
Penalty ceiling
Imprisonment 1 of 4 obligations carry an unlimited fine. 2 carry different penalties and 1 has no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person4

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

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

1 of 11 sections shown
s.009 Rates of duty for goods vehicles. (opens in a new tab) Regulated
  • Pay vehicle excise duty for goods vehicles at specified ratesAny Person
10 other sections in this Part — procedural and definitional
s.001 Rate of duty on sparkling cider. (opens in a new tab)
s.002 Rates of duty and rebate on hydrocarbon oil. (opens in a new tab)
s.003 Increased rebate on higher octane unleaded petrol. (opens in a new tab)
s.004 Drawback of duty on exportation. (opens in a new tab)
s.005 Rates of tobacco products duty. (opens in a new tab)
s.006 Rate of pool betting duty. (opens in a new tab)
s.007 Rates of gaming duty. (opens in a new tab)
s.008 The general rate of vehicle excise duty. (opens in a new tab)
s.010 Goods for sale on board ships or aircraft. (opens in a new tab)
s.011 Drawback of duty on shipment. (opens in a new tab)
Part 2

Value added tax

0 of 10 sections shown
10 other sections in this Part — procedural and definitional
s.012 Works of art, antiques, etc. (opens in a new tab)
s.013 Gold. (opens in a new tab)
s.014 Preparations etc. of meat, yeast or egg. (opens in a new tab)
s.015 Assignment of debts. (opens in a new tab)
s.016 Groups of companies. (opens in a new tab)
s.017 Penalties for incorrect certificates. (opens in a new tab)
s.018 EC sales statements: time limits for assessments to penalties. (opens in a new tab)
s.019 Period before repayment supplement payable. (opens in a new tab)
s.020 Meaning of “business”. (opens in a new tab)
s.021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
Part 3

Income Tax, Corporation Tax and Capital Gains Tax

0 of 72 sections shown
72 other sections in this Part — procedural and definitional
s.022 Starting rate. (opens in a new tab)
s.023 Charge and rates for 1999-00. (opens in a new tab)
s.024 Personal allowances for 1999-00 for those aged 65 or more. (opens in a new tab)
s.025 Operative date of indexation for PAYE. (opens in a new tab)
s.026 Rates of capital gains tax. (opens in a new tab)
s.027 Charge and main rate for financial year 2000. (opens in a new tab)
s.028 Corporation tax starting rate. (opens in a new tab)
s.029 Rate and fraction for corporation tax starting rate. (opens in a new tab)
s.030 Children’s tax credit. (opens in a new tab)
s.031 Restriction of MCA to those reaching 65 before 2000-01. (opens in a new tab)
s.032 Further provision about married couple’s allowance. (opens in a new tab)
s.033 Abolition of existing relief in respect of children. (opens in a new tab)
s.034 Abolition of widow’s bereavement allowance. (opens in a new tab)
s.035 Order of income tax reductions etc. (opens in a new tab)
s.036 Maintenance payments. (opens in a new tab)
s.037 Limit on relief for interest. (opens in a new tab)
s.038 Withdrawal of relief for interest on loans to buy land etc. (opens in a new tab)
s.039 Withdrawal of relief for interest on new annuity loans. (opens in a new tab)
s.040 Annuity loans: residence requirements and re-mortgages. (opens in a new tab)
s.041 Repayments attracting repayment supplement. (opens in a new tab)
s.042 Conditional acquisition of shares. (opens in a new tab)
s.043 Meaning of conditional interests in shares. (opens in a new tab)
s.044 Exemption for mobile telephones. (opens in a new tab)
s.045 Limited exemption for computer equipment. (opens in a new tab)
s.046 PRP and agricultural pay. (opens in a new tab)
s.047 Cars available for private use. (opens in a new tab)
s.048 Provision and support of bus services. (opens in a new tab)
s.049 Provision of motor cycle or cycle parking facilities. (opens in a new tab)
s.050 Cycles and cyclist’s safety equipment. (opens in a new tab)
s.051 EU travel expenses. (opens in a new tab)
s.052 Scottish Parliament and devolved assemblies. (opens in a new tab)
s.053 Exemption certificates. (opens in a new tab)
s.054 Tax treatment of reverse premiums. (opens in a new tab)
s.055 Gifts in kind to charities etc. (opens in a new tab)
s.056 Gifts of money to relieve refugee poverty. (opens in a new tab)
s.057 Aggregation of money gifts for relief in poor countries. (opens in a new tab)
s.058 Employees seconded to educational establishments. (opens in a new tab)
s.059 Phasing out of vocational training relief. (opens in a new tab)
s.060 Student loans: certain interest to be disregarded. (opens in a new tab)
s.061 Class 1B National Insurance contributions. (opens in a new tab)
s.062 Expenditure on film production and acquisition. (opens in a new tab)
s.063 Treatment of transfer fees under existing contracts. (opens in a new tab)
s.064 Income of unmarried child of settlor. (opens in a new tab)
s.065 Relevant discounted securities. (opens in a new tab)
s.066 Qualifying corporate bonds: provision consequential on s. 65. (opens in a new tab)
s.067 Deep discount and deep gain securities. (opens in a new tab)
s.068 Court common investment funds. (opens in a new tab)
s.069 Company restructuring and convertible securities. (opens in a new tab)
s.070 Relief on distributions. (opens in a new tab)
s.071 Eligibility for EIS relief. (opens in a new tab)
s.072 Deferred gains: application of taper relief. (opens in a new tab)
s.073 Deferred gains: gain accruing on part disposal, etc. (opens in a new tab)
s.074 Value shifting: tax-free benefits. (opens in a new tab)
s.075 Allowable losses where beneficiary absolutely entitled. (opens in a new tab)
s.076 Concessions that defer a capital gains charge. (opens in a new tab)
s.077 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.078 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.079 Sharing of pensions on divorce, etc. (opens in a new tab)
s.080 Purchased life annuities. (opens in a new tab)
s.081 Acquisitions disregarded under insurance companies concession. (opens in a new tab)
s.082 Lloyd’s: members’ agent pooling arrangements. (opens in a new tab)
s.083 Provisions supplementary to s. 82. (opens in a new tab)
s.084 Lloyd’s: roll-over relief. (opens in a new tab)
s.085 Advance pricing agreements etc. (opens in a new tab)
s.086 Provisions supplementary to s. 85. (opens in a new tab)
s.087 Effect of section 85 agreements on non-parties. (opens in a new tab)
s.088 Controlled foreign companies. (opens in a new tab)
s.089 Corporation tax: due and payable date. (opens in a new tab)
s.090 Release or writing off of debt: interest on tax overpaid. (opens in a new tab)
s.091 Advance corporation tax: consequences of abolition. (opens in a new tab)
s.092 Group relief: consequences of reduction in surrenderable amount. (opens in a new tab)
s.093 Company tax returns, etc. (opens in a new tab)
Part 4

Oil Taxation

1 of 10 sections shown
s.100 Sale and lease-back: ring fence profits. (opens in a new tab)

amended 1 time (opens in a new tab)

9 other sections in this Part — procedural and definitional
s.094 Excluded oil. (opens in a new tab)
s.095 Sale and lease-back. (opens in a new tab)
s.096 Transfer of field interest. (opens in a new tab)
s.097 Provisions supplementary to ss. 95 and 96. (opens in a new tab)
s.098 Qualifying assets. (opens in a new tab)
s.099 PRT instalments. (opens in a new tab)
s.101 Pipe-line elections. (opens in a new tab)
s.102 PRT returns. (opens in a new tab)
s.103 Business assets: roll-over relief. (opens in a new tab)
Part 5

Inheritance tax

2 of 5 sections shown
s.106 Power to call for documents etc. (opens in a new tab)

amended 1 time (opens in a new tab)

s.108 Penalties. (opens in a new tab)

amended 1 time (opens in a new tab)

3 other sections in this Part — procedural and definitional
s.104 Gifts. (opens in a new tab)
s.105 Delivery of accounts. (opens in a new tab)
s.107 Inland revenue charge. (opens in a new tab)
Part 6

Stamp duty and stamp duty reserve tax

9 of 15 sections shown
s.109 Interest and penalties on late stamping. (opens in a new tab) Regulated
  • Fail to stamp documents on timeAny Person
s.110 Interest on repayment of duty overpaid etc. (opens in a new tab)

amended 1 time (opens in a new tab)

s.111 Stamp duty on conveyance or transfer on sale. (opens in a new tab)

amended 1 time (opens in a new tab)

s.113 Bearer instruments. (opens in a new tab)

amended 1 time (opens in a new tab)

s.116 Non-sterling bearer instruments issued in connection with merger or takeover. (opens in a new tab)

amended 1 time (opens in a new tab)

s.119 Power to exempt UK depositary interests in foreign securities. (opens in a new tab)

amended 1 time (opens in a new tab)

s.121 Power to make regulations with respect to administration, etc. (opens in a new tab) Prosecution
  • Fail to provide records or information for Stamp Duty Reserve TaxAny Person

Unlimited fine

s.122 Stamp duty and stamp duty reserve tax: unit trusts. (opens in a new tab)

amended 1 time (opens in a new tab)

s.123 Construction of this Part and other supplementary provisions. (opens in a new tab)

amended 3 times (opens in a new tab)

6 other sections in this Part — procedural and definitional
s.112 General amendment of charging provisions. (opens in a new tab)
s.114 Penalties other than on late stamping. (opens in a new tab)
s.115 Minor amendments and repeal of obsolete provisions. (opens in a new tab)
s.117 Scope of exceptions for certain bearer instruments. (opens in a new tab)
s.118 Relief in case of certain replacement securities. (opens in a new tab)
s.120 Minor amendments of exceptions to general charge. (opens in a new tab)
Part 7

Other taxes

4 of 7 sections shown
s.125 Rate of insurance premium tax. (opens in a new tab)

amended 1 time (opens in a new tab)

s.126 Interest on unpaid customs debts. (opens in a new tab)

amended 3 times (opens in a new tab)

s.127 Interest on repayments. (opens in a new tab)

amended 3 times (opens in a new tab)

s.129 Repayment of overpaid interest etc. (opens in a new tab)

amended 1 time (opens in a new tab)

3 other sections in this Part — procedural and definitional
s.124 Rate of landfill tax. (opens in a new tab)
s.128 Periods to be disregarded in determining interest under s. 127. (opens in a new tab)
s.130 Consequential amendments relating to interest. (opens in a new tab)
Part 8

Miscellaneous and Supplemental

3 of 10 sections shown
s.132 Power to provide for use of electronic communications. (opens in a new tab)

amended 8 times (opens in a new tab)

s.133 Use of electronic communications under other provisions. (opens in a new tab)

amended 5 times (opens in a new tab)

s.135 Lending by Revenue Accounts to National Loans Fund. (opens in a new tab)

amended 1 time (opens in a new tab)

7 other sections in this Part — procedural and definitional
s.131 Economic and monetary union: taxes and duties. (opens in a new tab)
s.134 The Debt Management Account. (opens in a new tab)
s.136 Definition of Government Stock. (opens in a new tab)
s.137 National Savings Bank: disclosure of information. (opens in a new tab)
s.138 Interpretation. (opens in a new tab)
s.139 Repeals. (opens in a new tab)
s.140 Short title. (opens in a new tab)
Schedules

Schedules

1 of 251 shown
s.018 Stamp duty: minor amendments and repeal of obsolete provisions (opens in a new tab) Imprisonment
  • Illegal use or possession of tax stamps and equipmentAny Person
250 other schedules
Schedule 13 Stamp duty: instruments chargeable and rates of duty (opens in a new tab)
s.001 Rates of vehicle excise duty for goods vehicles etc (opens in a new tab)
s.002 VAT: groups of companies (opens in a new tab)
s.003 New Schedule 13B to the Taxes Act 1988 (opens in a new tab)
s.004 Withdrawal of relief for interest on loans to buy land etc. (opens in a new tab)
s.006 Tax treatment of receipts by way of reverse premium (opens in a new tab)
s.007 Application of taper relief to EIS deferred gains (opens in a new tab)
s.011 Company tax returns, etc: minor and consequential amendments (opens in a new tab)
s.015 Stamp duty: bearer instruments (opens in a new tab)
s.017 Stamp duty: penalties other than on late stamping (opens in a new tab)
s.019 Stamp duty and stamp duty reserve tax: unit trusts (opens in a new tab)
s.sch001 Schedule 1 to the Vehicle Excise and Registration Act 1994...
s.sch001 (1) In sub-paragraph (2A)(b) of paragraph 6 (vehicles which are...
s.sch001 For the Table in paragraph 9(1) (rigid goods vehicles not...
s.sch001 In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements...
s.sch001 For the Table in paragraph 9B (rigid goods vehicles satisfying...
s.sch001 For the Table in paragraph 11(1) (tractive units not satisfying...
s.sch001 In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and...
s.sch001 For the Table in paragraph 11B (tractive units satisfying reduced...
s.sch001 (1) Subject to the following provisions of this paragraph, the...
s.sch002 (1) Section 43 of the Value Added Tax Act 1994...
s.sch002 The following shall be inserted after section 43 of the...
s.sch002 For section 83(k) of the Value Added Tax Act 1994...
s.sch002 After section 84(4) of the Value Added Tax Act 1994...
s.sch002 (1) Schedule 9A to the Value Added Tax Act 1994...
s.sch002 (1) In this paragraph— “the old law” means sections 43,...
s.sch004 (1) Section 353 of the Taxes Act 1988 (general provision...
s.sch004 Section 375A of the Taxes Act 1988 (option to deduct...
s.sch004 In section 376 of the Taxes Act 1988 (meaning of...
s.sch004 Section 377 of the Taxes Act 1988 (variation of repayment...
s.sch004 In section 378 of the Taxes Act 1988 (supplementary regulations)—...
s.sch004 In section 379 of the Taxes Act 1988 (interpretation of...
s.sch004 (1) Section 488 of the Taxes Act 1988 (tax liability...
s.sch004 In section 548(3) of the Taxes Act 1988 (cases where...
s.sch004 (1) Section 222 of the Taxation of Chargeable Gains Act...
s.sch004 (1) Paragraph 9(2) above has effect in relation to any...
s.sch004 Sections 354 to 358 of the Taxes Act 1988 (loans...
s.sch004 (1) Section 367 of the Taxes Act 1988 (supplementary provisions)...
s.sch004 In section 369 of the Taxes Act 1988 (mortgage interest...
s.sch004 (1) Section 370 of the Taxes Act 1988 (meaning of...
s.sch004 Section 372 of the Taxes Act 1988 (home improvement loans)...
s.sch004 (1) Section 373 of the Taxes Act 1988 (loans in...
s.sch004 In section 374 of the Taxes Act 1988 (conditions for...
s.sch004 (1) In section 375 of the Taxes Act 1988 (interest...
s.sch005 Scottish Parliament and devolved assemblies: exemptions and reliefs (opens in a new tab)
s.sch005 Payments on dissolution, , or loss of office
s.sch005 Payments in respect of overnight expenses or travel
s.sch005 Office-holders’ transport and subsistence
s.sch005 In section 613(4) of the Taxes Act 1988 (Parliamentary pension...
s.sch005 (1) In section 611A of the Taxes Act 1988 (definition...
s.sch005 (1) Sub-paragraph (2) below applies if provision under the Scotland...
s.sch006 . . . . . . . . . ....
s.sch006 . . . . . . . . . ....
s.sch006 . . . . . . . . . ....
s.sch006 . . . . . . . . . ....
s.sch006 . . . . . . . . . ....
s.sch006 . . . . . . . . . ....
s.sch006 . . . . . . . . . ....
s.sch006 . . . . . . . . . ....
s.sch008 Introductory (opens in a new tab)
s.sch008 Schedule 5B to the Taxation of Chargeable Gains Act 1992...
s.sch008 (1) In paragraph 4(1) (amount of gain accruing on chargeable...
s.sch008 (1) In paragraph 19(1) (interpretation) omit the definition of “relevant...
s.sch008 In consequence of paragraph 3 above— (a) in paragraph 2...
s.sch009 Chargeable gains: value shifting and tax-free benefits (opens in a new tab)
s.sch009 The Taxation of Chargeable Gains Act 1992 shall be amended...
s.sch009 The following section shall be inserted after section 31 (value...
s.sch009 (1) Section 33 (provisions supplementary to sections 30 to 32)...
s.sch009 (1) Section 34 (transactions treated as a reorganisation of share...
s.sch009 This Schedule has effect in relation to any disposal of...
s.sch010 Sharing of pensions etc. on divorce or annulment (opens in a new tab)
s.sch010 (1) Section 431B of the Taxes Act 1988 (meaning of...
s.sch010 (1) In subsection (1) of section 612 of the Taxes...
s.sch010 In section 615(6)(b) of the Taxes Act 1988 (funds annuities...
s.sch010 (1) In section 634(6) of the Taxes Act 1988 (restriction...
s.sch010 (1) In section 636 of the Taxes Act 1988 (annuity...
s.sch010 In section 636A(7) of the Taxes Act 1988 (restriction on...
s.sch010 (1) In section 644 of the Taxes Act 1988 (which...
s.sch010 In section 657(2) of the Taxes Act 1988 (annuities not...
s.sch010 In Chapter VI of Part XIV of the Taxes Act...
s.sch010 (1) In this paragraph— “the first appointed day” means such...
s.sch010 (1) In subsection (2) of section 590 of the Taxes...
s.sch010 In section 591(2) of the Taxes Act 1988—
s.sch010 In subsection (5) of section 595 of the Taxes Act...
s.sch010 In section 596 of the Taxes Act 1988, after subsection...
s.sch010 In section 596A(8)(c) (lump sums provided under non-approved schemes), after...
s.sch010 (1) In section 599 of the Taxes Act 1988 (charge...
s.sch010 (1) In subsection (1) of section 600 of the Taxes...
s.sch010 (1) In subsections (3) and (4)(b) of section 611 of...
s.sch011 Section 411A of the Taxes Act 1988 (group relief in...
s.sch011 . . . . . . . . . ....
s.sch011 . . . . . . . . . ....
s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch011 In paragraph 94 of Schedule 18 to the Finance Act...
s.sch012 Stamp duty: interest and penalties on late stamping (opens in a new tab)
s.sch012 For section 12 of the Stamp Act 1891 (assessment of...
s.sch012 For section 13 of the Stamp Act 1891 (appeal against...
s.sch012 (1) Section 14 of the Stamp Act 1891 (terms upon...
s.sch012 For section 240 of the Finance Act 1994 (time for...
s.sch013 (1) Stamp duty is chargeable on a conveyance or transfer...
s.sch013 Stamp duty is chargeable on a lease.
s.sch013 In the case of a lease for a definite term...
s.sch013 (1) In the case of a lease of land for...
s.sch013 Stamp duty of £5 is chargeable on a lease not...
s.sch013 (1) An agreement for a lease is chargeable with the...
s.sch013 (1) For the purposes of this Part a lease granted...
s.sch013 (1) Stamp duty of £5 is chargeable on a conveyance...
s.sch013 (1) Stamp duty of £5 is chargeable on a declaration...
s.sch013 (1) The following are chargeable with duty as a conveyance...
s.sch013 (1) A duplicate or counterpart of an instrument chargeable with...
s.sch013 Duty under this Part is chargeable by reference to the...
s.sch013 (1) An instrument (not itself a lease)—
s.sch013 (1) Where on the partition or division of an estate...
s.sch013 Stamp duty of £5 is chargeable on a release or...
s.sch013 Stamp duty of £5 is chargeable on a surrender of...
s.sch013 The following are exempt from stamp duty under this Schedule—...
s.sch013 Stamp duty is not chargeable under this Schedule on any...
s.sch013 (1) Subject to sub-paragraph (3), stamp duty is not chargeable...
s.sch013 Nothing in this Schedule affects any other enactment conferring exemption...
s.sch013 In the case of a conveyance or transfer of stock...
s.sch013 In the case of any other conveyance or transfer on...
s.sch013 The above provisions are subject to any enactment setting a...
s.sch013 (1) The references in paragraph 4 above to an instrument...
s.sch013 (1) A contract or agreement for the sale of—
s.sch013 (1) Where a contract or agreement would apart from paragraph...
s.sch013 The ad valorem duty paid upon a contract or agreement...
s.sch014 Stamp duty: amendments consequential on section 112 (opens in a new tab)
s.sch014 (1) Any reference (express or implied) in any enactment, instrument...
s.sch014 In section 83 of the Finance Act 1985 (duty on...
s.sch014 In section 84 of the Finance Act 1985 (duty on...
s.sch014 (1) Section 67 of the Finance Act 1986 (depositary receipts)...
s.sch014 (1) Section 70 of the Finance Act 1986 (clearance services)...
s.sch014 In section 75(2) of the Finance Act 1986 (acquisitions: further...
s.sch014 (1) Section 76 of the Finance Act 1986 (relief from...
s.sch014 In section 77(1) of the Finance Act 1986 (acquisition of...
s.sch014 In section 79 of the Finance Act 1986 (loan capital:...
s.sch014 In section 80B(7) of the Finance Act 1986 (intermediaries: power...
s.sch014 In section 80C(8) of the Finance Act 1986 (repos and...
s.sch014 In the enactments relating to stamp duty for “lease or...
s.sch014 (1) Section 88 of the Finance Act 1986 (stamp duty...
s.sch014 In section 50(1) of the Finance Act 1987 (warrants to...
s.sch014 In section 55(1) of the Finance Act 1987 (Crown exemption),...
s.sch014 In section 175(1) of the Finance Act 1989 (stock exchange...
s.sch014 In section 61(3) of the National Health Service and Community...
s.sch014 In section 110 of the Finance Act 1991 (stamp duty...
s.sch014 In section 111(1) of the Finance Act 1991 (stamp duty...
s.sch014 In section 113 of the Finance Act 1991 (certification of...
s.sch014 (1) Section 202 of the Finance Act 1993 (rent to...
s.sch014 In section 203(2) of the Finance Act 1993 (rent to...
s.sch014 In section 42(1) of the Finance Act 1930 (relief from...
s.sch014 In section 241(1) of the Finance Act 1994 (consideration consisting...
s.sch014 (1) Section 242 of the Finance Act 1994 (consideration not...
s.sch014 In section 243 of the Finance Act 1994 (agreements to...
s.sch014 In section 151 of the Finance Act 1995 (lease or...
s.sch014 In section 11(1) of the Finance Act (Northern Ireland) 1954...
s.sch014 In section 33(1) of the Finance Act 1970 (composition by...
s.sch014 In section 97(1) of the Finance Act 1980 (shared ownership...
s.sch014 In section 129(1) of the Finance Act 1982 (exemption from...
s.sch014 (1) Section 81 of the Finance Act 1985 (renounceable letters...
s.sch014 In section 82(5) of the Finance Act 1985 for “the...
s.sch015 (1) Stamp duty is chargeable— (a) on the issue of...
s.sch015 (1) In this Schedule a “bearer instrument by usage” means...
s.sch015 In this Schedule— “company” includes any body of persons, corporate...
s.sch015 (1) In this Schedule “stock” includes securities.
s.sch015 (1) Stamp duty is not chargeable on a substitute instrument....
s.sch015 Stamp duty is not chargeable on a bearer instrument issued...
s.sch015 Stamp duty is not chargeable under this Schedule on an...
s.sch015 Stamp duty is not chargeable under this Schedule on any...
s.sch015 Stamp duty is not chargeable under this Schedule on renounceable...
s.sch015 (1) Stamp duty is not chargeable under this Schedule on...
s.sch015 Where the capital stock of a company is not expressed...
s.sch015 (1) A unit under a unit trust scheme or a...
s.sch015 Stamp duty is chargeable on the transfer in the United...
s.sch015 Where a bearer instrument issued by or on behalf of...
s.sch015 (1) This paragraph applies where duty is chargeable under paragraph...
s.sch015 (1) If default is made in complying with paragraph 21—...
s.sch015 (1) This paragraph applies where duty is chargeable under paragraph...
s.sch015 (1) The following provisions apply to interest under paragraph 22(2)...
s.sch015 A person who in furnishing particulars under this Part of...
s.sch015 An instrument in respect of which duty is chargeable under...
s.sch015 In this Schedule “bearer instrument” means— (a) a marketable security...
s.sch015 The duty chargeable under this Schedule is 1.5% of the...
s.sch015 In the case of— (a) a deposit certificate in respect...
s.sch015 In the case of an instrument given in substitution for...
s.sch015 (1) For the purposes of duty under paragraph 1 (charge...
s.sch015 (1) For the purposes of duty under paragraph 2 (charge...
s.sch015 In this Schedule a “deposit certificate” means an instrument acknowledging...
s.sch016 Stamp duty: amendments consequential on section 113 (opens in a new tab)
s.sch016 (1) Any reference (express or implied) in any enactment, instrument...
s.sch016 (1) Section 50 of the Finance Act 1987 (warrants to...
s.sch016 (1) Section 143 of the Finance Act 1988 (paired shares)...
s.sch016 For section 107 of the Finance Act 1990 (bearers: abolition...
s.sch016 In section 67 of the Finance Act 1963 (prohibition of...
s.sch016 In section 131(3) of the Finance Act 1976 (exemption for...
s.sch016 In section 126(3)(c) and (5) of the Finance Act 1984...
s.sch016 In section 79(2) of the Finance Act 1986 (exemption for...
s.sch016 (1) Section 90 of the Finance Act 1986 (exceptions from...
s.sch016 (1) In section 95 of the Finance Act 1986 (exceptions...
s.sch016 (1) In section 97 of the Finance Act 1986 (exceptions...
s.sch016 In section 99 of the Finance Act 1986 (interpretation of...
s.sch017 The amendments in this Part of this Schedule—
s.sch017 (1) An officer of the Commissioners authorised by the Commissioners...
s.sch017 (1) An appeal may be made against a determination under...
s.sch017 (1) This paragraph applies in a case where—
s.sch017 (1) . . . . . . . . ....
s.sch017 (1) Where in the opinion of the Commissioners the liability...
s.sch017 (1) The Commissioners may in their discretion mitigate any penalty,...
s.sch017 A penalty may be determined under paragraph 10, or proceedings...
s.sch017 (1) The Treasury may make regulations applying in relation to...
s.sch017 Without prejudice to the generality of the power conferred by...
s.sch017 Sections 21, 22 and 35 of the Inland Revenue Regulation...
s.sch017 (1) The Stamp Duties Management Act 1891 is amended as...
s.sch017 (1) The Stamp Act 1891 is amended as follows.
s.sch017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch017 In section 67(1) of the Finance Act 1963 (prohibition of...
s.sch017 In section 16(1) of the Finance Act (Northern Ireland) 1963...
s.sch017 In section 68(4) and (5) and section 71(4) and (5)...
s.sch017 (1) This Part of this Schedule applies to penalties under...
s.sch018 The provisions of this Part of this Schedule have effect...
s.sch018 (1) Where— (a) any payment to the Commissioners is made...
s.sch018 (1) Statements made or documents produced by or on behalf...
s.sch018 In relation to Scotland, the expression “term”, where referring to...
s.sch018 (1) Section 13 of the Stamp Duties Management Act 1891...
s.sch018 (1) The following provisions of the Stamp Duties Management Act...
s.sch019 (1) No stamp duty is chargeable on a transfer or...
s.sch019 In section 88(1) of the Finance Act 1986 (instruments exempt...
s.sch019 (1) Section 90 of the Finance Act 1986 (exceptions from...
s.sch019 (1) Section 99 of the Finance Act 1986 (general interpretation...
s.sch019 (1) Section 152 of the Finance Act 1995 (power to...
s.sch019 (1) The following definitions apply for the purposes of the...
s.sch019 References in the enactments relating to stamp duty and the...
s.sch019 References in the enactments relating to stamp duty and the...
s.sch019 (1) The Treasury may by regulations provide that any scheme...
s.sch019 (1) For the purposes of the enactments relating to stamp...
s.sch019 In the enactments relating to stamp duty—
s.sch019 . . . . . . . . . ....
s.sch019 . . . . . . . . . ....
s.sch019 . . . . . . . . . ....
s.sch019 . . . . . . . . . ....
s.sch019 . . . . . . . . . ....
s.sch019 Schedule 19 para.6A
s.sch019 . . . . . . . . . ....
s.sch019 . . . . . . . . . ....
s.sch019 . . . . . . . . . ....
s.sch020 Repeals (opens in a new tab)
4 other provisions
s.para.156 . . . . . . . . . ....
s.para.179 and in the closing words for “Funds” (twice) substitute “...
s.para.189 . . . . . . . . . ....
s.para.191 . . . . . . . . . ....

Help complying

Guvnor’s practical routes through this instrument.

1 more guide that reference this instrument
Pay stamp duty on shares

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