| Guvnor

Enforced by: HMRC
Status: In Force
Penalty ceiling: Imprisonment 8 of 87 obligations carry an unlimited fine. 6 carry different penalties and 73 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Trader31 Any Person23 Employer21 Employee2 Trustee1 Operator1 Distributor1

Plus 7 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

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

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

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

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

Employee — also bound by 189 other Acts

Regulation (EU) No 965/2012 (Air Operations) 18 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 13 duties

The Income Tax (Pay As You Earn) Regulations 2003 11 duties

Shared Parental Leave Regulations 2014 10 duties

Paternity and Adoption Leave Regulations 2002 9 duties

Trustee — also bound by 104 other Acts

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 79 duties

The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 40 duties

Charities Act 2011 27 duties

Charities Act (Northern Ireland) 2008 22 duties

Insolvency (England and Wales) Rules 2016 21 duties

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Distributor — also bound by 182 other Acts

UK REACH Regulation (retained EU law) 44 duties

The Marketing of Fruit Plant and Propagating Material (England) Regulations 2017 28 duties

The Marketing of Fruit Plant and Propagating Material (Wales) Regulations 2017 26 duties

The Marketing of Fruit Plant and Propagating Material Regulations (Northern Ireland) 2017 25 duties

Electricity Safety, Quality and Continuity Regulations 2002 21 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Excise duties

1 of 29 sections shown

s.014 Fiscal marks on tobacco products. Prosecution

Fail to comply with fiscal mark regulations or noticesAny Person

Unlimited fine

28 other sections in this Part — procedural and definitional

s.001 Rate of duty on beer.

s.002 Rates of duty on cider.

s.003 Rates of duty on wine and made-wine.

s.004 Rates of duty and rebate on hydrocarbon oil.

s.005 Ultra low sulphur petrol.

s.006 Mixing of rebated light oils.

s.007 Power to amend definitions of types of hydrocarbon oil.

s.008 Penalties for misuse of rebated heavy oil.

s.009 Use of rebated heavy oil as fuel.

s.010 Rebates, marking and reliefs.

s.011 Emulsions of water in gas oil.

s.012 Rates of tobacco products duty.

s.013 Basis of calculation of ad valorem element of duty on cigarettes.

s.015 Management of excise duty on tobacco products.

s.016 Rates of gaming duty.

s.017 Amusement machine licence duty.

s.018 Rates of duty.

s.019 Changes in exemption from duty.

s.020 Threshold for reduced general rate.

s.021 Increase in general rate.

s.022 Rates of duty for new cars and vans.

s.023 Enforcement provisions for graduated rates.

s.024 Rates of duty for goods vehicles.

s.025 Power to search premises.

s.026 Power to search articles.

s.027 Security for customs and excise duties.

s.028 Civil penalties for breach of excise duty requirements.

s.029 Correction of reference.

Part 2

Climate change levy

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.030 Climate change levy.

Part 3

Income Tax, Corporation Tax and Capital Gains Tax

12 of 83 sections shown

s.035 Charge and main rate for financial year 2001. Regulated

Pay the main rate of Corporation Tax for the 2001 financial yearTrader

s.100 Limit on amount of group relief in case of consortium claim.

amended 1 time (opens in a new tab)

s.101 Civil penalties: incorrect certificates

amended 1 time (opens in a new tab)

s.105 Corporation tax: use of currencies other than sterling.

amended 1 time (opens in a new tab)

s.106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 1 time (opens in a new tab)

s.107 General insurance reserves.

amended 2 times (opens in a new tab)

s.108 Overseas life assurance business.

amended 2 times (opens in a new tab)

s.109 Insurance business: apportionment rules.

amended 5 times (opens in a new tab)

s.110 Rent factoring.

amended 1 time (opens in a new tab)

s.111 Payments under deduction of tax.

amended 2 times (opens in a new tab)

s.112 UK public revenue dividends: deduction of tax.

amended 1 time (opens in a new tab)

s.113 Tax treatment of expenditure on production or acquisition of films.

amended 1 time (opens in a new tab)

71 other sections in this Part — procedural and definitional

s.031 Charge and rates for 2000-01.

s.032 Extension of starting rate to savings income of individuals.

s.033 Deduction of income tax from foreign dividends.

s.034 Children’s tax credit.

s.036 Small companies’ rate for financial year 2000.

s.037 Application of starting rate to capital gains tax.

s.038 Payroll deduction scheme.

s.039 Gift aid payments by individuals.

s.040 Gift aid payments by companies.

s.041 Covenanted payments to charities.

s.042 Millennium gift aid.

s.043 Gifts of shares and securities to charities etc.

s.044 Gifts to charity from certain trusts.

s.045 Loans to charities.

s.046 Exemption for small trades etc.

s.047 Employee share ownership plans.

s.048 Relief for transfers to employee share ownership plans.

s.049 Phasing out of approved profit sharing schemes.

s.050 Phasing out of relief for payments to trustees of profit sharing schemes.

s.051 Approved profit sharing scheme: other awards of shares.

s.052 Approved profit sharing schemes: restriction on type of shares.

s.053 Approved profit sharing schemes: loan arrangements.

s.054 Employee share ownership trusts.

s.055 Shares transferred from employee share ownership trust.

s.056 Further provisions about share options.

s.057 Benefits in kind: deregulatory amendments.

s.058 Education and Training.

s.059 Cars available for private use.

s.060 Provision of services through intermediary.

s.061 Occupational and personal pension schemes.

s.062 Enterprise management incentives.

s.063 Corporate venturing scheme.

s.064 Enterprise investment scheme: amendments.

s.065 Venture capital trusts: amendments.

s.066 Taper relief: taper for business assets.

s.067 Taper relief: assets qualifying as business assets.

s.068 Meaning of “research and development".

s.069 Tax relief for expenditure on research and development.

s.070 First year allowances for small or medium-sized enterprises.

s.071 First year allowances for ICT expenditure by small enterprises.

s.072 Expenditure of a small enterprise.

s.073 Repeal of notification requirements.

s.074 Pool for certain leased assets and inexpensive cars.

s.075 Machinery and plant allowances for non-residents etc.

s.076 Production animals.

s.077 Sale and leaseback.

s.078 Meaning of “fixture".

s.079 Leased assets under the Affordable Warmth Programme.

s.080 Fixtures and machinery and plant on hire-purchase etc.

s.081 Production sharing contracts.

s.082 Tonnage tax.

s.083 Relief for interest on loans to buy annuities.

s.084 Exemption of payments under New Deal 50plus.

s.085 Exemption of payments under Employment Zones programme.

s.086 Loan where return bears inverse relationship to results.

s.087 Tax treatment of acquisition, disposal or revaluation of certain rights.

s.088 Contributions to local enterprise agencies, etc.

s.089 Waste disposal: entitlement of successor to allowances.

s.090 Restriction of gifts relief.

s.091 Disposal of interest in settled property: deemed disposal of underlying assets.

s.092 Transfers of value by trustees linked with trustee borrowing.

s.093 Restriction on set-off of trust losses.

s.094 Attribution to trustees of gains of non-resident companies.

s.095 Disposal of interest in non-resident settlement.

s.096 Payments by trustees to non-resident companies.

s.097 Group relief for non-resident companies etc.

s.098 Recovery of tax payable by non-resident company.

s.099 Joint arrangements for claims.

s.102 Chargeable gains: non-resident companies and groups etc.

s.103 Double taxation relief.

s.104 Controlled foreign companies.

Part 4

Stamp duty and Stamp duty reserve tax

9 of 21 sections shown

s.119 Transfer of land to connected company.

amended 1 time (opens in a new tab)

s.120 Exceptions from section 119.

amended 1 time (opens in a new tab)

s.121 Grant of lease to connected company.

amended 1 time (opens in a new tab)

s.127 Company acquisition reliefs: redeemable shares.

amended 1 time (opens in a new tab)

s.128 Surrender of leases.

amended 4 times (opens in a new tab)

s.130 Transfers to registered social landlords etc.

amended 3 times (opens in a new tab)

s.131 Relief for certain instruments executed before this Act has effect.

amended 1 time (opens in a new tab)

s.133 Loan capital where return bears inverse relationship to results.

amended 1 time (opens in a new tab)

s.134 Transfers between depositary receipt systems and clearance systems.

amended 1 time (opens in a new tab)

12 other sections in this Part — procedural and definitional

s.114 Rates: conveyance or transfer on sale.

s.115 Rates: duty on lease chargeable by reference to rent.

s.116 Rate of duty on seven year leases.

s.117 Power to vary stamp duties.

s.118 Land transferred etc for other property.

s.122 Marketable securities transferred etc for exempt property.

s.123 Transfer of property between associated companies: Great Britain.

s.124 Transfer of property between associated companies: Northern Ireland.

s.125 Grant of leases etc between associated companies.

s.126 Future issues of stock.

s.129 Abolition of duty on instruments relating to intellectual property.

s.132 The Northern Ireland Assembly Commission.

Part 5

Other taxes

2 of 8 sections shown

s.135 Supplies to which reduced rate applies.

amended 1 time (opens in a new tab)

s.136 Disposals of assets for which a VAT repayment is claimed.

amended 1 time (opens in a new tab)

6 other sections in this Part — procedural and definitional

s.137 Gold: penalty for failure to comply with record-keeping requirements etc.

s.138 Treatment of employee share ownership trusts.

s.139 Operating expenditure incurred while safeguard relief applies.

s.140 Rate.

s.141 Disposals which are not taxable.

s.142 Secondary liability.

Part 6

Miscellaneous and supplementary provisions

8 of 15 sections shown

s.143 Power to provide incentives to use electronic communications.

amended 2 times (opens in a new tab)

s.144 Offence of fraudulent evasion of income tax

amended 1 time (opens in a new tab)

s.146 International exchange of information: general.

amended 1 time (opens in a new tab)

s.147 International exchange of information: inheritance tax.

amended 1 time (opens in a new tab)

s.148 Use of minimum wage information.

amended 2 times (opens in a new tab)

s.149 Orders for the delivery of documents.

amended 1 time (opens in a new tab)

s.150 Search warrants: miscellaneous amendments.

amended 1 time (opens in a new tab)

s.155 Interpretation.

amended 2 times (opens in a new tab)

7 other sections in this Part — procedural and definitional

s.145 Information about interest etc paid, credited or received.

s.151 Debt Management Account.

s.152 National Savings Bank.

s.153 National savings certificates.

s.154 Exchange Equalisation Account.

s.156 Repeals.

s.157 Short title.

Schedules

85 of 1078 shown

Schedule 6 Schedule 6 (Climate Change Levy) Regulated

Pay Climate Change Levy (CCL) on taxable energy suppliesAny Person

s.sch002 (1) After Schedule 4 insert— Schedule 4A Unlicensed amusement machines... Regulated

Other duties (1) — Crown / regulator

HMRC can issue default notice and assess back-duty for unlicensed amusement machinesStatutory regulator

s.sch002 (1) In section 23(2) (amount of duty)— Regulated

Classify amusement machines into correct duty categoryAny Person

s.sch002 After section 24 insert— Unlicensed machines: duty chargeable. Schedule 4A to this Act (which provides for the recovery... Regulated

Other duties (1) — Crown / regulator

HMRC can recover amusement machine licence duty from unlicensed machinesStatutory regulator

s.sch004 Vehicle excise duty: enforcement provisions for graduated rates Prosecution

Fail to return a void vehicle licence after incorrect applicationAny Person

Fine up to £1,000

s.sch004 (1) Where a person has been convicted of an offence... Regulated

Fail to pay vehicle excise duty on a graduated-rate vehicleAny Person

s.sch004 (1) A person who— (a) is required by notice under... Regulated

Fail to deliver up a licence after HMRC noticeAny Person

s.sch006 (1) Where a person is liable to a civil penalty—... Prosecution

Receive reduction of civil penalty from HMRCAny Person

Unlimited fine

s.sch006 (1) Subject to sub-paragraph (2), where the Commissioners make an... Regulated

Pay late on a civil penalty from HMRCAny Person

s.sch006 (1) The tax representative of a non-resident taxpayer shall be... Regulated

Ensure non-resident taxpayer complies with Schedule 6 obligationsAny Person

s.sch006 (1) This paragraph applies if HMRC are required to undertake... Regulated

Other duties (1) — Crown / regulator

HMRC must conduct reviews and notify conclusions within 45 daysStatutory regulator

s.sch006 (1) An authorised person who removes anything in the exercise... Regulated

Other duties (1) — Crown / regulator

Authorised HMRC officers must provide a record of seized itemsStatutory regulator

s.sch006 (1) Where it appears to the Commissioners necessary to do... Prosecution

Fail to provide required security for levy paymentAny Person

Fine up to £20,000

s.sch006 (1) This paragraph applies where on any day— Regulated

Issue climate change levy accounting documents to customersDistributor

s.sch006 (1) This paragraph applies where, by virtue of such a... Regulated

Pay levy on taxable supplies if climate change agreement progress is unsatisfactoryOperator

s.sch006 (1) A person is required to be registered with the... Regulated

s.sch006 (1) A person is guilty of an offence if he... Prosecution

Fraudulently evade levy or obtain false tax credit/repaymentAny Person

Unlimited fine

s.sch006 (1) A person is guilty of an offence if, with... Prosecution

Provide false documents or misleading statements for levy purposesAny Person

Unlimited fine

s.sch006 (1) A person is guilty of an offence under this... Imprisonment

Repeatedly commit levy-evasion offencesAny Person

s.sch006 (1) Where a person— (a) becomes a party to any... Prosecution

Enter agreement to evade levy on taxable commodityAny Person

Unlimited fine

s.sch008 (1) The first requirement of this paragraph is that no... Regulated

Ensure your employee share ownership plan does not mainly benefit directors or high earnersEmployee

s.sch008 Schedule 8 para.117 Regulated

Provide information to HMRC on request about employee share ownership plansAny Person

s.sch008 (1) The arrangements for the plan must not make any... Regulated

Must not provide loans to employees through share plan arrangementsTrader

s.sch008 (1) The plan may provide for the company to issue... Regulated

Notify HMRC, trustees and employees when ending a share planTrader

s.sch008 (1) The plan must provide that an individual may only... Regulated

Only allow eligible employees to participate in share awardsEmployer

s.sch008 (1) The plan must provide that an individual is not... Regulated

Restrict share plan participation to employees with permitted qualifying periodsEmployer

s.sch008 (1) The plan must provide that an individual is not... Regulated

Disqualify individuals with material interest in close companies from share awardsEmployer

s.sch008 (1) The plan must provide that an individual is not... Regulated

Include restrictions in share plan to prevent double participation in same tax yearTrader

s.sch008 If the plan provides for free shares it must comply... Regulated

Ensure your share plan meets free-shares requirementsEmployer

s.sch008 (1) The plan must provide that the initial market value... Regulated

Limit free share awards to £3,000 per participant per tax yearEmployer

s.sch008 (1) If the plan provides for performance allowances the following... Regulated

Ensure performance measures and targets for share plan are fair and objectiveEmployer

s.sch008 The plan must provide for qualifying employees to enter into... Regulated

Set up partnership share agreements with qualifying employeesTrader

s.sch008 (1) The plan must provide for a partnership share agreement... Regulated

Ensure partnership share plan uses salary deductions with specified amounts and intervalsEmployer

s.sch008 (1) The amount of partnership share money deducted from an... Regulated

Limit employee partnership share deductions to £125/month and 10% of salaryTrader

s.sch008 (1) The plan may provide that the amount to be... Regulated

Keep partnership share plan minimum deduction at £10 or lessEmployer

s.sch008 (1) The plan must provide that the company may not... Regulated

Include a prescribed benefits warning notice in all partnership share agreementsTrader

s.sch008 (1) The plan must provide that partnership share money deducted... Regulated

Ensure partnership share money is promptly paid to trustees and held in a designated accountEmployer

s.sch008 (1) If the plan does not provide for an accumulation... Regulated

Ensure share plan without accumulation period acquires shares on the acquisition dateEmployer

s.sch008 (1) This paragraph applies if the plan provides for one... Regulated

Set an acquisition date and value shares correctly in your share planEmployer

s.sch008 (1) The plan may authorise the company to specify the... Regulated

Include notification and proportional reduction rules in your share planTrader

s.sch008 (1) The plan must provide that an employee may at... Regulated

Allow employees to stop and restart payroll deductions under a share planTrader

s.sch008 (1) The plan must provide that an employee may withdraw... Regulated

Allow employees to withdraw from partnership share agreement at any timeTrader

s.sch008 (1) The plan must provide that where— Regulated

Pay partnership share money to employee if plan endsTrader

s.sch008 (1) The plan must provide that when partnership shares have... Regulated

Include employee withdrawal rights in share incentive planEmployer

s.sch008 If the plan provides for matching shares it must comply... Regulated

Ensure share plan complies with matching share requirementsEmployer

s.sch008 (1) The plan must provide for the matching shares— Regulated

Ensure matching shares meet equality and timing requirementsEmployer

s.sch008 (1) The partnership share agreement must specify— Regulated

Specify and cap your Sharesave matching ratio in the partnership share agreementTrader

s.sch008 (1) The plan must provide that the total dividend reinvestment... Regulated

Cap dividend reinvestment at £1,500 per tax year per employeeEmployer

s.sch008 The plan must provide that dividend shares are shares— Regulated

Ensure dividend shares match original shares and have no forfeiture clauseTrader

s.sch008 (1) The plan must provide that in exercising their powers... Regulated

Ensure share incentive plan rules treat participants fairly and reinvest dividends within 30 daysEmployer

s.sch008 (1) Eligible shares must not be subject to any restrictions... Regulated

Keep eligible shares free from restrictionsTrader

s.sch008 (1) Eligible shares must not be shares— Regulated

Do not use employer company shares or controlled shares as eligible shares in Share Incentive PlansTrustee

s.sch008 (1) The plan must provide for the establishment of a... Regulated

Set up a UK-resident trust with trustees to run your share planEmployer

s.sch008 (1) The purpose of the plan must be to provide... Regulated

Make share plan purpose employee stake, avoid unnecessary featuresEmployer

s.sch008 (1) The trust instrument must make the following provision regarding... Regulated

Include share award notice provisions in your trust instrumentEmployer

s.sch008 (1) The trust instrument must provide that, where there is... Regulated

Trust instrument must prioritise transferred shares in free/matching awardsEmployer

s.sch008 (1) The plan must provide that every employee who— Regulated

Offer share plan participation to all eligible UK-taxpaying employeesEmployer

s.sch014 Schedule 14 para.11 Regulated

Keep total value of unexercised qualifying share options below £3 millionTrader

s.sch014 (1) The option must take the form of a written... Regulated

Grant share options only through a written agreement with required detailsEmployee

s.sch015 (1) The total amount of relevant investments made in the... Regulated

Keep total relevant investments under £2 million in the year before a share issueTrader

s.sch015 (1) The issuing arrangements for the relevant shares must not... Regulated

Do not include prohibited exit arrangements when issuing shares under tax-advantaged schemesTrader

s.sch015 (1) A “compliance certificate" is a certificate which— Regulated

Obtain HMRC authority before issuing a compliance certificateTrader

s.sch015 (1) A “compliance statement" is a statement, in respect of... Regulated

Submit compliance statement for investment relief shares to HMRCTrader

s.sch015 The investing company must not, at any time during the... Regulated

Do not hold a material interest in the issuing companyTrader

s.sch015 (1) The investing company must not subscribe for the relevant... Regulated

Do not subscribe for shares as part of arrangements with related companiesTrader

s.sch015 (1) This paragraph applies where— (a) the investing company has... Regulated

Notify HMRC within 60 days of losing investment relief statusTrader

s.sch015 (1) This paragraph applies where— (a) the issuing company has... Regulated

Notify HMRC of events affecting share-issuing company's qualification or investment reliefTrader

s.sch015 The Inland Revenue shall make any adjustment of corporation tax... Regulated

Other duties (1) — Crown / regulator

HMRC must adjust corporation tax following loss relief claimsCrown / Minister / Government department

s.sch015 (1) The investing company must not, at any time during... Regulated

Do not control the issuing company during the qualification periodTrader

s.sch022 (1) This paragraph applies to determine the amount of notional... Regulated

Calculate notional qualifying expenditure for tonnage tax capital allowancesTrader

s.sch022 (1) This paragraph applies to determine the amount of notional... Regulated

Calculate notional tax relief on assets used for offshore activitiesTrader

s.sch022 (1) A tonnage tax company that becomes or ceases to... Regulated

Notify HMRC about changes in group membership for tonnage tax companiesTrader

s.sch022 (1) The Secretary of State may by regulations require a... Prosecution

Fail to provide required training commitmentAny Person

Unlimited fine

s.sch022 (1) The Secretary of State may make provision by regulations—... Prosecution

Fail to provide seafarer training returns or obstruct auditAny Person

Unlimited fine

s.sch022 (1) It is an offence for a person to provide... Prosecution

Provide false information for climate change levyAny Person

Unlimited fine

s.sch022 (1) If the 75% limit is exceeded in two or... Regulated

Other duties (1) — Crown / regulator

HMRC may exclude company from tonnage tax if 75% limit exceeded for two consecutive periodsStatutory regulator

s.sch022 (1) If the 75% limit is exceeded in relation to... Regulated

Other duties (1) — Crown / regulator

HMRC must follow timing rules when excluding a tonnage tax groupStatutory regulator

s.sch022 (1) If a tonnage tax company is a party to... Regulated

Do not enter into transactions that breach tonnage tax conditionsTrader

s.sch022 (1) Not more than 90 days after— Regulated

Notify affected persons when entering tonnage taxTrader

s.sch022 (1) A tonnage tax election is made by notice to... Regulated

Submit notice to HMRC to elect for tonnage taxAny Person

s.sch022 (1) If a company leaves tonnage tax— Regulated

Report capital allowances for assets when leaving tonnage taxTrader

s.sch022 (1) A company election must be made by the company... Regulated

Make company election (or group election jointly) for Schedule 22 tax purposesTrader

s.sch022 (1) Any claim by the lessor under a ... lease... Regulated

Provide certificate with capital allowance claim and notify HMRC if circumstances changeAny Person

s.sch022 (1) The provisions of this paragraph apply where— Regulated

Bring disposal value into account when ship lease capital allowance restrictions liftAny Person

s.sch034 (1) This paragraph applies where— (a) stamp duty under Part... Regulated

Apportion consideration justly when property transfer includes intellectual propertyAny Person

993 other schedules

s.sch001 Mixing of rebated light oils

s.sch001 (1) In paragraph 1(1) of Schedule 2A to the Hydrocarbon...

s.sch001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch001 (1) After paragraph 2 of that Schedule insert— Mixing different...

s.sch001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch002 Amusement machine licence duty

s.sch002 The Betting and Gaming Duties Act 1981 is amended as...

s.sch002 In section 21(3A) (types of amusement machine excepted from requirement...

s.sch002 (1) In section 22(2) (definition of small-prize machines)—

s.sch002 (1) In section 25 (meaning of amusement machine), in paragraph...

s.sch002 In section 26(2) (definitions), after the definition of “five-penny machine"...

s.sch002 (1) Paragraphs 2 to 4, 5(2) and 6 shall have...

s.sch002 (1) Amend paragraph 4 of Schedule 4 as follows.

s.sch003 Vehicle excise duty on new cars and vans

s.sch003 After Part I of Schedule 1 to the Vehicle Excise...

s.sch004 (1) This Schedule applies to vehicles in respect of which...

s.sch004 References in this Schedule to the “relevant period" are to...

s.sch004 (1) This Schedule and the Vehicle and Excise Registration Act...

s.sch004 (1) The Secretary of State may make provision by regulations...

s.sch004 The Secretary of State may make provision by regulations—

s.sch004 The powers conferred by paragraphs 5 to 11 below are...

s.sch004 The Secretary of State may by notice sent by post...

s.sch004 (1) The Secretary of State may by notice sent by...

s.sch004 The Secretary of State may in a notice under paragraph...

s.sch004 (1) The Secretary of State may in a notice under...

s.sch005 Rates of vehicle excise duty on goods vehicles

s.sch005 Part VIII of Schedule 1 to the Vehicle Excise and...

s.sch005 For the Table in paragraph 9(1) (rigid goods vehicles not...

s.sch005 For the Table in paragraph 9B (rigid goods vehicles satisfying...

s.sch005 For the Table in paragraph 11(1) (tractive units not satisfying...

s.sch005 For the Table in paragraph 11B (tractive units satisfying reduced...

s.sch005 (1) In the following provisions— (a) in paragraph 11(1), after...

s.sch006 (1) A tax to be known as climate change levy...

s.sch006 Any supply made before 1st April 2001 is excluded from...

s.sch006 (1) Subject to sub-paragraphs (3) to (5), where ...—

s.sch006 (1) Where— (a) a person gives a notification for the...

s.sch006 (1) References in this Part of this Schedule to obtaining...

s.sch006 (1) In this Part of this Schedule “civil penalty” means...

s.sch006 For the purposes of any provision made by or under...

s.sch006 (1) Where a person is liable to a civil penalty,...

s.sch006 (1) This paragraph applies where an assessment is made under...

s.sch006 (1) Subject to sub-paragraphs (2) and (3), an assessment under...

s.sch006 (1) A supply of a taxable commodity to which this...

s.sch006 (1) Interest under paragraph 109 shall be paid without any...

s.sch006 (1) Where a person is liable for interest under paragraph...

s.sch006 (1) Where an assessment is made under paragraph 111 to...

s.sch006 (1) If it appears to the Treasury that there has...

s.sch006 (1) The Commissioners may by regulations make provision for securing...

s.sch006 (1) The Commissioners may make provision by regulations for two...

s.sch006 (1) The Commissioners may by regulations make provision for determining...

s.sch006 (1) The Commissioners may, in accordance with sub-paragraph (2), by...

s.sch006 (1) The Commissioners may by regulations make provision for securing...

s.sch006 A supply of gas is exempt from the levy if—...

s.sch006 (1) A supply of a taxable commodity is exempt from...

s.sch006 (1) The Commissioners may by regulations make provision in accordance...

s.sch006 (1) Subject to paragraph 122, an appeal shall lie to...

s.sch006 (1) HMRC must offer a person (P) a review of...

s.sch006 (1) Any person (other than P) who has the right...

s.sch006 (1) HMRC must review a decision if—

s.sch006 (1) If under paragraph 121A, HMRC have offered P a...

s.sch006 (1) This paragraph applies if— (a) HMRC have offered a...

s.sch006 (1) An appeal under paragraph 121 is to be made...

s.sch006 (1) . . . . . . . . ....

s.sch006 (1) Where, on an appeal under paragraph 121—

s.sch006 (1) Every person involved (in whatever capacity) in making or...

s.sch006 (1) The Commissioners may by regulations impose obligations to keep...

s.sch006 (1) Subject to the following provisions of this paragraph, where...

s.sch006 (1) Every person involved (in whatever capacity) in making or...

s.sch006 (1) An authorised person may take copies of, or make...

s.sch006 For the purpose of exercising any powers under this Schedule,...

s.sch006 (1) A supply of a taxable commodity to a person...

s.sch006 A supply of a taxable commodity to a person is...

s.sch006 (1) Where— (a) a justice of the peace is satisfied...

s.sch006 (1) Where, on an application by an authorised person, a...

s.sch006 (1) Where, on an application made as mentioned in sub-paragraph...

s.sch006 (1) An authorised person, if it appears to him necessary...

s.sch006 (1) In any proceedings a certificate of the Commissioners—

s.sch006 (1) This paragraph applies— (a) to any criminal proceedings against...

s.sch006 (1) Notwithstanding any obligation not to disclose information that would...

s.sch006 In this Part of this Schedule “authorised person” means any...

s.sch006 (1) The Commissioners may by regulations make provision amending paragraph...

s.sch006 (1) A supply of a taxable commodity to a person...

s.sch006 Miscellaneous and supplementary

s.sch006 (1) This paragraph applies where— (a) a person issues an...

s.sch006 (1) Sub-paragraph (2) applies in the case of a contract...

s.sch006 (1) Provision may be made by regulations requiring registered persons...

s.sch006 (1) Any notice, notification or requirement that is to be...

s.sch006 Any direction, notice or notification required or authorised by or...

s.sch006 (1) Any power under this Schedule to make regulations shall...

s.sch006 In this Schedule— “accounting period” means a period which, in...

s.sch006 (1) In this Schedule “combined heat and power station” means...

s.sch006 (1) The Treasury may by regulations make provision for determining...

s.sch006 (1) The Commissioners may by regulations make provision for the...

s.sch006 (1) A supply of a taxable commodity to a person...

s.sch006 (1) In this Schedule “utility” means an electricity utility or...

s.sch006 (1) The Commissioners may by direction (a “utility direction”) make,...

s.sch006 (1) In this Schedule “auto-generator” means a person who produces...

s.sch006 (1) In this Schedule “ exempt unlicensed electricity supplier ”...

s.sch006 (1) In this Schedule “ small generating station ” means...

s.sch006 References in this Schedule, in relation to any accounting period,...

s.sch006 References in this Schedule to a repayment of levy or...

s.sch006 (1) Anything done in connection with the termination or intended...

s.sch006 For the purposes of this Schedule a person is resident...

s.sch006 (1) Until such time as a transfer of functions from...

s.sch006 (1) This paragraph applies to a supply that—

s.sch006 (1) This paragraph applies to a supply of electricity that...

s.sch006 (1) A supply of a taxable commodity is exempt from...

s.sch006 (1) A supply of electricity is exempt from the levy...

s.sch006 (1) The levy is charged on taxable supplies.

s.sch006 (1) This paragraph applies where a person (“the supplier”) makes...

s.sch006 (1) A supply of electricity is exempt from the levy...

s.sch006 (1) This paragraph applies where a person (“ the supplier...

s.sch006 (1) The Commissioners may by regulations make provision for avoiding,...

s.sch006 (1) The Commissioners may by regulations make provision for giving...

s.sch006 (1) Where an electricity utility— (a) has electricity available to...

s.sch006 (1) This paragraph applies in the following cases.

s.sch006 (1) Sub-paragraph (2) applies if— (a) a quantity of a...

s.sch006 (1) This paragraph applies if— (a) a determination (“the initial...

s.sch006 (1) The Commissioners may by regulations make provision for giving...

s.sch006 This Part of this Schedule applies to determine when a...

s.sch006 (1) This paragraph applies— (a) to supplies of electricity, and...

s.sch006 (1) This paragraph applies where on any day—

s.sch006 (1) For the purposes of this Schedule a “special utility...

s.sch006 (1) The following are taxable commodities for the purposes of...

s.sch006 (1) This paragraph applies to supplies that are not of...

s.sch006 (1) If before the time applicable under paragraph 30(2) the...

s.sch006 (1) If within 14 days after the time applicable under...

s.sch006 (1) This paragraph applies to supplies that—

s.sch006 (1) This paragraph applies to supplies that are not of...

s.sch006 (1) This paragraph applies where— (a) the taxable commodities covered...

s.sch006 (1) This paragraph applies in the case of a supply...

s.sch006 (1) This paragraph applies where there is—

s.sch006 (1) A deemed supply under paragraph 24A or 24B is...

s.sch006 (1) The Commissioners may make provision by regulations as to...

s.sch006 (1) A supply of a taxable commodity (or part of...

s.sch006 (1) The person liable to account for the levy charged...

s.sch006 (1) The Commissioners may by regulations make provision—

s.sch006 (1) The amount payable by way of levy on a...

s.sch006 (1) This paragraph applies to a deemed supply under paragraph...

s.sch006 (1) This paragraph applies for the purposes of paragraph 42A(2)...

s.sch006 (1) Sub-paragraph (2) applies for the purposes of paragraph 42A(2)...

s.sch006 (1) This paragraph applies if— (a) an amount is determined...

s.sch006 (1) For the purposes of this Schedule a half-rate supply...

s.sch006 (1) For the purposes of this Schedule, a taxable supply...

s.sch006 (1) This paragraph applies where— (a) a taxable supply (“the...

s.sch006 (1) For the purposes of this Schedule, a taxable supply...

s.sch006 (1) This paragraph applies where the Administrator, after having given...

s.sch006 (1) This paragraph applies where— (a) a taxable supply has...

s.sch006 In this Schedule “climate change agreement” means—

s.sch006 (1) An agreement (including one entered into before the passing...

s.sch006 (1) A combination of agreements falls within this paragraph if...

s.sch006 (1) The first certification period specified by a climate change...

s.sch006 (1) Levy is chargeable on a supply of electricity if—...

s.sch006 (1) This paragraph applies where, in connection with concluding or...

s.sch006 (1) An installation is covered by this paragraph if it...

s.sch006 (1) The Treasury may make provision by regulations for varying...

s.sch006 (1) In this Part of this Schedule references to “the...

s.sch006 (1) The Administrator is responsible for administering the scheme set...

s.sch006 (1) The Administrator may require persons falling within sub-paragraph (2)...

s.sch006 (1) The Secretary of State may by regulations make provision...

s.sch006 (1) Regulations may— (a) specify terms which must be included...

s.sch006 (1) Regulations may confer power on the Administrator—

s.sch006 In this Part of this Schedule— (a) references to the...

s.sch006 (1) A person who— (a) intends to make, or have...

s.sch006 (1) The Commissioners shall register a person if—

s.sch006 (1) Where a person who has become liable to give...

s.sch006 (1) If the Commissioners are satisfied that a registered person—...

s.sch006 (1) The Commissioners may by regulations make provision for and...

s.sch006 (1) Levy is chargeable on a supply of any gas...

s.sch006 (1) For the purposes of any provision made by or...

s.sch006 (1) The Commissioners may publish, by such means as they...

s.sch006 (1) The Commissioners may, in accordance with the following provisions...

s.sch006 (1) Where a person has paid an amount to the...

s.sch006 (1) The Commissioners shall not be liable, on any claim...

s.sch006 (1) The Commissioners may by regulations make provision for reimbursement...

s.sch006 (1) Where, due to an error on the part of...

s.sch006 (1) Where— (a) any amount has been paid at any...

s.sch006 Where— (a) any amount has been paid to any person...

s.sch006 (1) An assessment under paragraph 67 or 68 shall not...

s.sch006 (1) This paragraph applies to a supply of a taxable...

s.sch006 (1) Where an assessment is made under paragraph 67 or...

s.sch006 (1) Where any person is liable to interest under paragraph...

s.sch006 If it appears to the Commissioners that the amount which...

s.sch006 (1) The Commissioners may by regulations make provision in relation...

s.sch006 (1) Regulations made under paragraph 73 or 74 shall not...

s.sch006 (1) Any notification of an assessment under any provision of...

s.sch006 Levy shall be recoverable as a debt due to the...

s.sch006 (1) Where it appears to the Commissioners—

s.sch006 (1) If, where an assessment has been notified to any...

s.sch006 (1) A supply is excluded from the levy if it...

s.sch006 (1) An assessment under paragraph 78 or 79 of an...

s.sch006 (1) Where— (a) the circumstances are such that an assessment...

s.sch006 (1) Where— (a) a person makes a return for the...

s.sch006 (1) Where— (a) the Commissioners make an assessment under paragraph...

s.sch006 (1) Subject to sub-paragraph (4), where— (a) the Commissioners make...

s.sch006 (1) Subject to sub-paragraph (2), where the Commissioners make an...

s.sch006 (1) Penalty interest under any of paragraphs 82 to 85...

s.sch006 (1) Interest under any of paragraphs 81 to 85 shall...

s.sch006 (1) Where a person is liable for interest under any...

s.sch006 (1) Where an assessment is made under paragraph 88 to...

s.sch006 . . . . . . . . . ....

s.sch006 (1) For the purposes of paragraph 8 the following supplies...

s.sch006 (1) This paragraph applies where— (a) in accordance with regulations...

s.sch006 (1) In this Part of this Schedule “penalty interest” shall...

s.sch006 Sections 145 to 155 of the Customs and Excise Management...

s.sch006 (1) Where an authorised person has reasonable grounds for suspecting...

s.sch006 . . . . . . . . . ....

s.sch007 Climate change levy: consequential amendments

s.sch007 In section 1(1) of the Provisional Collection of Taxes Act...

s.sch007 . . . . . . . . . ....

s.sch007 In section 827 of the Taxes Act 1988 (no deduction...

s.sch007 (1) In the Insolvency (Northern Ireland) Order 1989—

s.sch007 In section 197(2) of the Finance Act 1996 (enactments for...

s.sch007 (1) The Finance Act 1997 is amended as follows.

s.sch008 Introductory

s.sch008 (1) In this Schedule an “employee share ownership plan” means...

s.sch008 (1) For the purposes of Chapter I of Part IV...

s.sch008 (1) Shares which cease to be subject to the plan...

s.sch008 (1) If any of the participant’s plan shares are forfeited,...

s.sch008 (1) Where the trustees acquire shares from the trustees of...

s.sch008 (1) Any gain accruing on the disposal of rights under...

s.sch008 References in this Part of this Schedule to deductions are...

s.sch008 (1) Where, under an approved employee share ownership plan, shares...

s.sch008 (1) Where under an approved employee share ownership plan—

s.sch008 (1) No deduction is allowed under paragraph 106 or 107...

s.sch008 (1) No deduction is allowed for expenses in providing shares...

s.sch008 No conditions, other than those required or permitted by this...

s.sch008 If any of a participant’s plan shares are forfeited—

s.sch008 (1) A deduction is allowed under this paragraph for expenses...

s.sch008 (1) Nothing in this Part of this Schedule affects any...

s.sch008 Schedule 8 para.112A

s.sch008 Schedule 8 para.112B

s.sch008 (1) If approval of an employee share ownership plan is...

s.sch008 (1) The provisions of this Part apply in relation to—...

s.sch008 (1) This paragraph applies where there occurs in relation to...

s.sch008 (1) Where the trustees exercise rights under a rights issue...

s.sch008 Schedule 8 para.116A

s.sch008 (1) If any disqualifying event occurs in relation to an...

s.sch008 (1) The company may appeal against a decision of the...

s.sch008 (1) This paragraph applies where the company has issued a...

s.sch008 (1) For the purposes of this Schedule shares are withdrawn...

s.sch008 (1) This paragraph explains what is meant by a participant...

s.sch008 References in this Schedule to “the Inland Revenue" are to...

s.sch008 (1) For the purposes of this Schedule the “market value”...

s.sch008 (1) For the purposes of this Schedule one company is...

s.sch008 (1) For the purposes of the provisions of this Schedule...

s.sch008 (1) For the purposes of this Schedule “readily convertible asset”...

s.sch008 (1) In this Schedule— “approved employee share ownership plan” means...

s.sch008 In this Schedule the following expressions are defined or otherwise...

s.sch008 (1) For the purposes of paragraph 15 (the “no material...

s.sch008 (1) For the purposes of paragraph 17(1) (meaning of material...

s.sch008 In applying paragraph 17(1) (meaning of material interest) there shall...

s.sch008 (1) An employee share ownership plan established by a company...

s.sch008 (1) In paragraph 15 (the “no material interest” requirement) “associate”,...

s.sch008 (1) This paragraph applies for the purposes of paragraph 20(1)(c)...

s.sch008 (1) Sub-paragraph (2) applies if the plan provides for performance...

s.sch008 If the plan provides for performance allowances in relation to...

s.sch008 (1) If the plan provides for performance allowances in relation...

s.sch008 (1) The requirements of this paragraph are that if the...

s.sch008 (1) For the purposes of this Schedule an award of...

s.sch008 (1) The requirements of this paragraph are that in relation...

s.sch008 (1) The plan must require the company in respect of...

s.sch008 A participant may direct the trustees to do any of...

s.sch008 If the plan provides for partnership shares it must comply...

s.sch008 (1) Where an employee share ownership plan has been established,...

s.sch008 (1) The plan may provide for accumulation periods not exceeding...

s.sch008 References in this Part of this Schedule to an employee’s...

s.sch008 (1) If the Inland Revenue refuse to approve the plan,...

s.sch008 The provisions of paragraphs 31 and 32 as to the...

s.sch008 (1) The plan may provide that where the company so...

s.sch008 The provisions of paragraphs 31 and 32 (holding period and...

s.sch008 (1) Any amount that is not reinvested—

s.sch008 The requirements of the following paragraphs must be met with...

s.sch008 The plan must meet the requirements of— paragraph 7 (the...

s.sch008 Eligible shares must form part of the ordinary share capital...

s.sch008 Eligible shares must be— (a) shares of a class listed...

s.sch008 (1) Eligible shares must be— (a) fully paid up, and...

s.sch008 Eligible shares may be shares carrying no voting rights or...

s.sch008 (1) Free or matching shares may be subject to provision...

s.sch008 (1) If the requirements of this paragraph are met, eligible...

s.sch008 The trust instrument may provide that the trustees have power...

s.sch008 (1) The trust instrument must require the trustees—

s.sch008 (1) The trustees may dispose of some of the rights...

s.sch008 (1) The plan must make provision to ensure that, where...

s.sch008 (1) If at any time the participant’s beneficial interest in...

s.sch008 (1) The trust instrument must require the trustees—

s.sch008 (1) The provisions of this Part of this Schedule apply...

s.sch008 (1) Notwithstanding that the beneficial interest in the shares passes...

s.sch008 (1) Where— (a) a capital receipt is received by a...

s.sch008 (1) There is no charge to tax on the participant...

s.sch008 (1) When free or matching shares cease to be subject...

s.sch008 (1) Where free or matching shares cease to be subject...

s.sch008 (1) Partnership share money deducted from an employee’s salary in...

s.sch008 (1) An individual is chargeable to income tax under Schedule...

s.sch008 An individual is chargeable to tax under Schedule E on...

s.sch008 (1) When partnership shares cease to be subject to the...

s.sch008 (1) There is no charge to tax on shares ceasing...

s.sch008 (1) This paragraph applies to income of the trustees consisting...

s.sch008 (1) The amount applied by the trustees in acquiring dividend...

s.sch008 (1) The requirement of this paragraph is—

s.sch008 Section 234A(4) to (11) of the Taxes Act 1988 (information...

s.sch008 (1) An amount retained under paragraph 58(1) (amount of cash...

s.sch008 (1) Where a cash dividend is paid over to a...

s.sch008 (1) If dividend shares cease to be subject to the...

s.sch008 Where as a result of shares ceasing to be subject...

s.sch008 (1) Sub-paragraphs (2) to (5) apply where as a result...

s.sch008 (1) Where the trustees receive a sum of money which...

s.sch008 The provisions of this Part apply for capital gains tax...

s.sch008 (1) Any gain accruing to the trustees is not a...

s.sch008 (1) A participant is treated for capital gains tax purposes...

s.sch009 New Schedule 7C to the Taxation of Chargeable Gains Act 1992

s.sch009 The Schedule inserted after Schedule 7B to the Taxation of...

s.sch010 Introduction

s.sch010 Chapter II of Part V of the Taxes Act 1988...

s.sch010 (1) After section 155 (exceptions from the general charge) insert—...

s.sch010 (1) After section 155ZA (inserted by paragraph 2(1) above), insert—...

s.sch010 (1) After section 161 (exceptions from the charge to tax...

s.sch010 (1) After section 161A (inserted by paragraph 4(1) above) insert—...

s.sch010 In Schedule 7 to the Taxes Act 1988 (taxation of...

s.sch011 (1) Schedule 6 to the Taxes Act 1988 (taxation of...

s.sch011 In section 168AB of the Taxes Act 1988 (equipment etc....

s.sch012 Provision of services through an intermediary

s.sch012 (1) In calculating for corporation tax purposes the profits of...

s.sch012 (1) The following provisions apply in calculating for corporation tax...

s.sch012 Provision of services through an intermediary

s.sch012 Schedule 12 para.7A

s.sch012 Schedule 12 para.7B

s.sch012 Provision of services through an intermediary

s.sch013 Occupational and personal pension schemes

s.sch014 Introductory

s.sch014 (1) In this Schedule a “qualifying option” means an option—...

s.sch014 (1) An employee may not hold unexercised qualifying options which—...

s.sch014 A qualifying company is a company in relation to which...

s.sch014 (1) The independence requirement is that the company is not—...

s.sch014 (1) A company that has one or more subsidiaries is...

s.sch014 (1) A company ( “the subsidiary”) is a qualifying subsidiary...

s.sch014 (1) The gross assets requirement in the case of a...

s.sch014 (1) The trading activities requirement in the case of a...

s.sch014 (1) A trade is a qualifying trade if—

s.sch014 (1) The following are excluded activities— (a) dealing in land,...

s.sch014 (1) For an option to be a qualifying option notice...

s.sch014 (1) This paragraph supplements paragraph 19(1)(b). (2) A trade of...

s.sch014 (1) This paragraph supplements paragraph 19(1)(d) so far as it...

s.sch014 (1) This paragraph supplements paragraph 19(1)(f). (2) “Property development” means...

s.sch014 (1) This paragraph supplements paragraph 19(1)(i). (2) The reference to...

s.sch014 (1) This paragraph supplements paragraph 19(1)(j). (2) “Nursing home” means...

s.sch014 (1) Providing services or facilities for a business carried on...

s.sch014 An individual is an eligible employee in relation to the...

s.sch014 An employee is an eligible employee in relation to the...

s.sch014 (1) An employee is an eligible employee in relation to...

s.sch014 (1) The Inland Revenue may amend a notice given under...

s.sch014 (1) An individual is not an eligible employee in relation...

s.sch014 (1) For the purposes of paragraph 30 a material interest...

s.sch014 (1) For the purposes of paragraph 31 (meaning of “material...

s.sch014 In applying paragraph 31 (meaning of “material interest”) there shall...

s.sch014 (1) In paragraph 30 (the “no material interest” requirement) “associate”,...

s.sch014 (1) This paragraph applies for the purposes of paragraph 34(1)(c)...

s.sch014 An option is not a qualifying option unless the requirements...

s.sch014 (1) The option must confer a right to acquire shares...

s.sch014 (1) The option must be capable of being exercised within...

s.sch014 (1) The Inland Revenue may enquire into an option of...

s.sch014 An option is not a qualifying option unless the terms...

s.sch014 (1) The provisions of this Part of this Schedule give...

s.sch014 Tax is not chargeable under any provision of the Tax...

s.sch014 (1) This paragraph applies if the option is to acquire...

s.sch014 (1) The following are “disqualifying events" in relation to a...

s.sch014 Where a replacement option has been granted (see paragraph 61),...

s.sch014 (1) An alteration of the share capital of the relevant...

s.sch014 (1) An enquiry under paragraph 4(1) is completed when the...

s.sch014 (1) A conversion of shares is not a disqualifying event...

s.sch014 (1) This paragraph applies where it falls to be determined...

s.sch014 (1) For the purposes of paragraph 47(3) an employee’s relevant...

s.sch014 (1) This paragraph applies where— (a) a disqualifying event occurs...

s.sch014 (1) Section 162(1) of the Taxes Act 1988 (deemed employment-related...

s.sch014 (1) Nothing in this Part of this Schedule affects—

s.sch014 (1) In this Part of this Schedule “qualifying shares”—

s.sch014 For the purposes of computing taper relief on a disposal...

s.sch014 Where— (a) an individual holds qualifying shares, and

s.sch014 (1) The provisions of this Part of this Schedule apply...

s.sch014 (1) If the Inland Revenue do not give notice of...

s.sch014 (1) For the purposes of this Part of this Schedule...

s.sch014 (1) This paragraph applies where in the case of a...

s.sch014 The new option does not qualify as a replacement option...

s.sch014 A new option qualifies as a replacement option only if—...

s.sch014 (1) The Inland Revenue may by notice require any person...

s.sch014 (1) A company whose shares are the subject of a...

s.sch014 (1) For the purposes of this Schedule the “market value”...

s.sch014 (1) The market value of shares for the purposes of...

s.sch014 Functions conferred by this Schedule on “the Inland Revenue" may...

s.sch014 The Treasury may by order amend this Schedule—

s.sch014 (1) The employer company may appeal against a decision of...

s.sch014 (1) For the purposes of this Part and Part I...

s.sch014 (1) In this Schedule— “arrangements” includes any scheme, agreement or...

s.sch014 In this Schedule the following expressions are defined or otherwise...

s.sch014 An option is not a qualifying option unless the requirements...

s.sch014 An option is a qualifying option only if it is...

s.sch015 The corporate venturing scheme

s.sch015 This Schedule makes provision for— (a) relief against corporation tax...

s.sch015 (1) Throughout the qualification period relating to the relevant shares...

s.sch015 In this Schedule— (a) “the Board” means the Commissioners of...

s.sch015 The Treasury may by order amend this Schedule—

s.sch015 (1) In this Schedule— “allowable loss” means an allowable loss...

s.sch015 In this Schedule the following expressions are defined or otherwise...

s.sch015 (1) A trade is a “non-financial trade" if—

s.sch015 (1) A group is a “non-financial trading group" unless the...

s.sch015 (1) The investing company is not a qualifying investing company...

s.sch015 The relevant shares must be subscribed for by the investing...

s.sch015 The issuing company is a qualifying issuing company in relation...

s.sch015 (1) The unquoted status requirement is that, at the time...

s.sch015 (1) The independence requirement is that— (a) the issuing company...

s.sch015 (1) The “individual-owners" requirement is that, throughout the qualification period...

s.sch015 (1) The requirement as to partnerships and joint ventures is...

s.sch015 A company (“the investing company”) is eligible for investment relief...

s.sch015 (1) The issuing company is not a qualifying issuing company...

s.sch015 (1) A company (“the subsidiary”) is a qualifying subsidiary of...

s.sch015 (1) The issuing company is not a qualifying issuing company...

s.sch015 (1) The gross assets requirement in the case of a...

s.sch015 (1) If the issuing company is a single company, the...

s.sch015 (1) The issuing company is not a qualifying issuing company...

s.sch015 (1) For the purposes of this Schedule, a company (“the...

s.sch015 (1) A company ... shall not be regarded as ceasing...

s.sch015 (1) A trade is a qualifying trade if—

s.sch015 (1) The following are excluded activities— (a) dealing in land,...

s.sch015 (1) This paragraph supplements paragraph 26(1)(b). (2) A trade of...

s.sch015 (1) This paragraph supplements paragraph 26(1)(d) so far as it...

s.sch015 (1) In this Schedule “the qualification period”, in relation to...

s.sch015 (1) This paragraph supplements paragraph 26(1)(f). (2) “Property development” means...

s.sch015 In paragraph 26(1)(ha) “ shipbuilding ” has the same meaning...

s.sch015 (1) This paragraph supplements paragraph 26(1)(hb). (2) “ Coal ”...

s.sch015 In paragraph 26(1)(hc) “ steel ” means any of the...

s.sch015 (1) This paragraph supplements paragraph 26(1)(i). (2) The reference to...

s.sch015 (1) This paragraph supplements paragraph 26(1)(j). (2) “Nursing home” means...

s.sch015 (1) Providing services or facilities for a business carried on...

s.sch015 The investing company is not eligible for investment relief in...

s.sch015 (1) The relevant shares must satisfy sub-paragraphs (2) and (3)....

s.sch015 (1) All of the money raised by the issuance of...

s.sch015 The relevant shares must be issued for commercial reasons, and...

s.sch015 (1) Where— (a) the investing company is eligible for investment...

s.sch015 The investing company is a qualifying investing company in relation...

s.sch015 (1) The investing company is entitled to make a claim...

s.sch015 For the purposes of the provisions of the Taxes Management...

s.sch015 The issuing company is liable to a penalty not exceeding...

s.sch015 (1) References in this Schedule, in relation to a company,...

s.sch015 (1) This paragraph applies where— (a) the investing company disposes...

s.sch015 (1) Sub-paragraph (2) applies where the investing company receives any...

s.sch015 For the purposes of this Schedule “the period of restriction”...

s.sch015 (1) For the purposes of paragraphs 47 (value received by...

s.sch015 For the purposes of paragraph 47 the amount of the...

s.sch015 (1) This paragraph applies where— (a) two or more issues...

s.sch015 (1) Where— (a) the amount of the reduction (“C”) in...

s.sch015 In paragraphs 47, 49 and 50 references to the investing...

s.sch015 (1) Where— (a) any investment relief attributable to the relevant...

s.sch015 (1) The receipt of the replacement value shall be disregarded...

s.sch015 (1) Where any investment relief is attributable to such of...

s.sch015 (1) Any repayment shall be disregarded for the purposes of...

s.sch015 (1) Sub-paragraph (2) applies where— (a) an option, the exercise...

s.sch015 (1) Where any investment relief has been obtained which—

s.sch015 For the purposes of the provisions of the Taxes Management...

s.sch015 (1) The Inland Revenue may not— (a) make an assessment...

s.sch015 (1) This paragraph applies where— (a) investment relief is withdrawn...

s.sch015 (1) This paragraph applies where the Inland Revenue have reason...

s.sch015 (1) The investing company is eligible for relief under this...

s.sch015 (1) Where the investing company is eligible for loss relief...

s.sch015 (1) Where a claim is made under sub-paragraph (1) of...

s.sch015 (1) For the purposes of paragraphs 5 and 6 a...

s.sch015 (1) Where loss relief is claimed by the investing company...

s.sch015 (1) Sub-paragraph (2) applies where shares would, in the absence...

s.sch015 (1) This Part applies where— (a) a chargeable gain (“the...

s.sch015 (1) For the purposes of this Part the investing company...

s.sch015 (1) For the purposes of this Part “the qualifying shares”,...

s.sch015 (1) On the making of a claim by the investing...

s.sch015 For the purposes of this Schedule “deferral relief” is attributable...

s.sch015 (1) There is, for the purposes of this Part, a...

s.sch015 (1) This paragraph applies where a chargeable event occurs in...

s.sch015 (1) Where a company (“the company”) holds shares which—

s.sch015 (1) Where— (a) a company (“the company”) holds shares (“the...

s.sch015 (1) Paragraphs 84 and 85 apply where—

s.sch015 (1) Where this paragraph applies (see paragraph 83 and paragraph...

s.sch015 (1) This paragraph applies where— (a) relief becomes attributable, by...

s.sch015 (1) This paragraph applies where paragraph 86 (substitution of new...

s.sch015 The following provisions of the 1992 Act have effect subject...

s.sch015 (1) A company (“the applicant”) may, before issuing any shares,...

s.sch015 (1) In paragraphs 7 (meaning of “material interest”) and 8...

s.sch015 (1) On receiving an application for an advance clearance notice,...

s.sch015 (1) The Board must within 30 days after receiving an...

s.sch015 (1) For the purposes of this Schedule, where an advance...

s.sch015 (1) In any case where— (a) a company (“the company”)...

s.sch015 (1) This paragraph applies for the purposes of corporation tax...

s.sch015 Shares subscribed for by, issued to, acquired or held by...

s.sch015 (1) Subject to sub-paragraph (2), in this Schedule “disposal” shall...

s.sch015 (1) This paragraph applies where for the purposes of this...

s.sch015 In this Schedule— (a) references (however expressed) to an issue...

s.sch015 (1) In this Schedule “associate”, in relation to a person,...

s.sch016 Corporate venturing scheme: consequential amendments

s.sch016 (1) In section 98 of the Taxes Management Act 1970,...

s.sch016 . . . . . . . . . ....

s.sch016 (1) Chapter VI of Part XIII of the Taxes Act...

s.sch016 (1) The Taxation of Chargeable Gains Act 1992 is amended...

s.sch016 (1) Schedule 18 to the Finance Act 1998 is amended...

s.sch017 Enterprise investment scheme: amendments

s.sch017 . . . . . . . . . ....

s.sch017 (1) . . . . . . . . ....

s.sch017 . . . . . . . . . ....

s.sch017 The amendments in this Part of this Schedule have effect...

s.sch017 . . . . . . . . . ....

s.sch018 Venture capital trusts: amendments

s.sch018 (1) Schedule 15B to the Taxes Act 1988 (venture capital...

s.sch018 In Schedule 5C to the Taxation of Chargeable Gains Act...

s.sch018 The amendments made by this Part of this Schedule have...

s.sch018 Schedule 28B to the Taxes Act 1988 (venture capital trusts:...

s.sch018 (1) In paragraph 4 (meaning of “qualifying trade”) for sub-paragraphs...

s.sch018 (1) In paragraph 5 (provisions supplemental to paragraph 4), in...

s.sch018 (1) After paragraph 11 insert— Company in administration or receivership...

s.sch018 (1) After paragraph 11A (inserted by paragraph 7 above), insert—...

s.sch019 Meaning of “research and development"

s.sch019 . . . . . . . . . ....

s.sch019 In section 139 (supplementary provisions), in subsection (1) for paragraph...

s.sch019 In section 161 after “other than an allowance under section...

s.sch019 (1) Section 195 of the Taxation of Chargeable Gains Act...

s.sch019 In Part XIX of the Taxes Act 1988 (general supplementary...

s.sch019 The Income and Corporation Taxes Act 1988 is amended as...

s.sch019 In section 495 (regional development grants), in subsection (1)(b) for...

s.sch019 (1) In Part IV (provisions relating to the Schedule D...

s.sch019 In Schedule 18 (group relief: equity holders and profits or...

s.sch019 The Capital Allowances Act 1990 is amended as follows.

s.sch019 For “scientific research", wherever occurring, substitute “ research and development...

s.sch019 In section 137(1)(b) after “that research" insert “ and development...

s.sch020 Tax relief for expenditure on research and development

s.sch020 (1) A company is entitled to R&D tax relief for...

s.sch020 (1) Where— (a) the company and the sub-contractor are connected...

s.sch020 (1) The company and the sub-contractor may in any case...

s.sch020 Where— (a) the company makes a sub-contractor payment, . ....

s.sch020 Where— (a) a company is entitled to R&D tax relief...

s.sch020 (1) This paragraph applies where a company—

s.sch020 (1) A company may claim an R&D tax credit for...

s.sch020 (1) The amount of the R&D tax credit to which...

s.sch020 (1) For the purposes of paragraph 16 the total amount...

s.sch020 (1) Where— (a) the company is entitled to an R&D...

s.sch020 (1) A company may only make— (a) a claim under...

s.sch020 (1) For the purposes of section 393 of the Taxes...

s.sch020 (1) For the purposes of this Schedule a “small or...

s.sch020 A payment in respect of an R&D tax credit is...

s.sch020 (1) To the extent that a transaction is attributable to...

s.sch020 Where— (a) the company claims relief under paragraph 13 or...

s.sch020 (1) This paragraph applies where under paragraph 14 (alternative treatment...

s.sch020 Section 10 of the Exchequer and Audit Departments Act 1866...

s.sch020 (1) In this Schedule— “the Inland Revenue” means any officer...

s.sch020 (1) This Schedule does not apply to expenditure incurred before...

s.sch020 (1) For the purposes of this Schedule “qualifying R&D expenditure”...

s.sch020 (1) For the purposes of this Schedule “relevant research and...

s.sch020 (1) For the purposes of this Schedule the staffing costs...

s.sch020 (1) For the purposes of this Schedule expenditure on software...

s.sch020 (1) For the purposes of this Schedule “ relevant payment...

s.sch020 In this Schedule “intellectual property” means— (a) any industrial information...

s.sch020 (1) For the purposes of this Schedule a company’s expenditure...

s.sch020 (1) The provisions of paragraphs 8C to 8E have effect...

s.sch020 For the purposes of this Schedule a person is an...

s.sch020 (1) Where— (a) the company and the staff provider are...

s.sch020 (1) The company and the staff provider may in any...

s.sch020 Where— (a) the company makes a staff provision payment,

s.sch020 (1) The provisions of paragraphs 10 to 12 have effect...

s.sch021 R&D tax credits: consequential amendments

s.sch021 (1) Section 826 of the Taxes Act 1988 (interest on...

s.sch021 In Schedule 18 to the Finance Act 1998 (company tax...

s.sch021 In paragraph 52 of that Schedule (recovery of excessive repayments,...

s.sch021 After Part IX of that Schedule (claims for capital allowances)...

s.sch022 Tonnage tax

s.sch022 (1) This Schedule provides an alternative regime (“tonnage tax”) for...

s.sch022 (1) A tonnage tax election may be made at any...

s.sch022 (1) This paragraph supplements paragraphs 98 and 99.

s.sch022 (1) The Inland Revenue may by regulations alter the amounts...

s.sch022 The provisions of this Part do not apply in relation...

s.sch022 (1) This Part of this Schedule sets out special rules...

s.sch022 (1) In this Part of this Schedule “offshore activities” means...

s.sch022 (1) The provisions of this Part of this Schedule do...

s.sch022 A period between contracts when a qualifying ship is not...

s.sch022 (1) The profits of a tonnage tax company from a...

s.sch022 (1) The provisions of Part VII (the ring fence: general...

s.sch022 A period during which an asset is used for the...

s.sch022 (1) The Treasury may by order provide for further periods...

s.sch022 (1) A tonnage tax company may claim capital allowances for...

s.sch022 (1) This paragraph applies where in an accounting period of...

s.sch022 (1) The fact that a qualifying ship is used for...

s.sch022 Expressions used in this Part of this Schedule that are...

s.sch022 In this Schedule a “group” means— (a) all the companies...

s.sch022 (1) For the purposes of this Schedule an individual is...

s.sch022 (1) In this Schedule “control”, in relation to a company,...

s.sch022 (1) For the purposes of this Schedule a company may...

s.sch022 (1) The general rule is that a tonnage tax election...

s.sch022 (1) The Inland Revenue may enter into arrangements with the...

s.sch022 (1) In this Schedule— “merger” means a transaction by which...

s.sch022 (1) This paragraph applies where there is a merger—

s.sch022 (1) This paragraph applies where there is a merger between...

s.sch022 (1) This paragraph explains what is meant by the references...

s.sch022 (1) This paragraph applies where a tonnage tax company ceases...

s.sch022 (1) This paragraph applies where a tonnage tax group splits...

s.sch022 (1) The general rule is that a tonnage tax election...

s.sch022 (1) The Inland Revenue may make provision by regulations as...

s.sch022 The regulations may provide that— (a) for the purpose of...

s.sch022 (1) The regulations may provide that activities carried on by...

s.sch022 The regulations may provide that a ship which is not...

s.sch022 The regulations may provide that for the purposes of paragraphs...

s.sch022 The regulations may provide that where a partner leaves tonnage...

s.sch022 Regulations under this Part of this Schedule—

s.sch022 (1) This Part of this Schedule applies where a company...

s.sch022 (1) Paragraph 65(1)(a) (chargeable gain: disposal of tonnage tax assets)...

s.sch022 (1) This paragraph applies if in a relevant accounting period...

s.sch022 A tonnage tax election that ceases to be in force...

s.sch022 (1) A company election made by a former tonnage tax...

s.sch022 Where this Part of this Schedule applies on a second...

s.sch022 In this Schedule “ship” means any vessel used in navigation,...

s.sch022 In this Schedule a charter “on bareboat charter terms” means...

s.sch022 (1) In this Schedule “associate”, in relation to an individual,...

s.sch022 (1) Any power to make regulations conferred by this Schedule...

s.sch022 In this Schedule— “company” means a body corporate or unincorporated...

s.sch022 In this Schedule the following expressions are defined or otherwise...

s.sch022 (1) A further tonnage tax election (a “renewal election”) may...

s.sch022 (1) A withdrawal notice (see paragraph 13(2A)) may be given—...

s.sch022 (1) The Treasury may by order provide for further periods...

s.sch022 (1) A renewal election in respect of a single company...

s.sch022 (1) For the purposes of this Schedule a company is...

s.sch022 (1) This paragraph applies where a company temporarily ceases to...

s.sch022 (1) A company is regarded for the purposes of this...

s.sch022 A company is regarded for the purposes of this Schedule...

s.sch022 (1) For the purposes of this Schedule a “qualifying ship”...

s.sch022 (1) In this Schedule a “tonnage tax company” or “tonnage...

s.sch022 (1) The following kinds of vessel are not qualifying ships...

s.sch022 (1) This paragraph applies where a company operates a ship...

s.sch022 The Treasury may make provision by order amending paragraph 20...

s.sch022 (1) A qualifying ship that begins to be used for...

s.sch022 (1) This paragraph applies if the following conditions are satisfied...

s.sch022 (1) In paragraph 22A “ the reference date ” means...

s.sch022 (1) An order under paragraph 22B(2) designating a financial year...

s.sch022 (1) This paragraph applies if— (a) a company begins to...

s.sch022 (1) This paragraph applies if— (a) a qualifying ship operated...

s.sch022 (1) This paragraph applies where a qualifying ship operated by...

s.sch022 (1) It is a condition of entering tonnage tax or...

s.sch022 (1) The Secretary of State may make provision by regulations...

s.sch022 (1) References in this Part of this Schedule to a...

s.sch022 (1) A company or group proposing to make a tonnage...

s.sch022 (1) The Secretary of State may make provision by regulations—...

s.sch022 (1) In the case of a tonnage tax company, its...

s.sch022 (1) The Secretary of State may by regulations provide that—...

s.sch022 (1) The Secretary of State may by regulations make provision...

s.sch022 (1) The Secretary of State may make provision by regulations—...

s.sch022 (1) No obligation as to secrecy or other restriction on...

s.sch022 (1) Regulations under this Part of this Schedule shall be...

s.sch022 (1) It is a requirement of a relevant company or...

s.sch022 (1) Where a tonnage tax election is made before the...

s.sch022 (1) A company’s tonnage tax profits for an accounting period...

s.sch022 (1) It is a condition of remaining within tonnage tax...

s.sch022 (1) An appeal may be made against a notice given...

s.sch022 (1) The Secretary of State may make provision by regulations...

s.sch022 (1) For the purposes of this Schedule the relevant shipping...

s.sch022 (1) References in this Schedule to the “tonnage tax activities"...

s.sch022 (1) A tonnage tax company’s “core qualifying activities" are—

s.sch022 (1) The Inland Revenue may make provision by regulations as...

s.sch022 (1) A company’s incidental activities means its ship-related activities that—...

s.sch022 (1) Income of a tonnage tax company consisting in a...

s.sch022 (1) If two or more companies fall to be regarded...

s.sch022 (1) Income to which this paragraph applies is relevant shipping...

s.sch022 (1) Income from investments is not relevant shipping income.

s.sch022 An accounting period ends (if it would not otherwise do...

s.sch022 (1) The tonnage tax activities of a tonnage tax company...

s.sch022 (1) A tonnage tax company is not subject to any...

s.sch022 No relief, deduction or set-off of any description is allowed...

s.sch022 (1) When a company enters tonnage tax, any losses that...

s.sch022 (1) Any relief or set-off against a company’s tax liability...

s.sch022 (1) In relation to provision made or imposed as between...

s.sch022 (1) Part 4 of the Taxation (International and Other Provisions)...

s.sch022 (1) References in this Schedule to the gross or net...

s.sch022 (1) This paragraph applies to a tonnage tax company which...

s.sch022 (1) For the purposes of paragraphs 61 and 62 “finance...

s.sch022 (1) In this Part of this Schedule a “tonnage tax...

s.sch022 (1) When an asset is disposed of that is or...

s.sch022 A tonnage tax election does not affect the deduction under...

s.sch022 (1) Sections 152 and 153 of the Taxation of Chargeable...

s.sch022 (1) This Part of this Schedule makes provision about capital...

s.sch022 (1) On a company’s entry into tonnage tax any unrelieved...

s.sch022 (1) A tonnage tax election may be made in respect...

s.sch022 (1) This paragraph applies where, on a company’s entry into...

s.sch022 (1) This paragraph applies if a company—

s.sch022 (1) This paragraph applies where deferment of a balancing charge...

s.sch022 (1) This paragraph applies where a company subject to tonnage...

s.sch022 A company’s tonnage tax pool is not increased by reason...

s.sch022 (1) This paragraph applies where, at a time when a...

s.sch022 (1) This paragraph applies if when a company is subject...

s.sch022 (1) The amount of any balancing charge under this Part...

s.sch022 (1) A balancing charge under this Part of this Schedule—...

s.sch022 (1) This paragraph applies if— (a) a balancing charge under...

s.sch022 (1) If— (a) a balancing charge under this Part of...

s.sch022 (1) This paragraph applies where— (a) a company subject to...

s.sch022 If any identifiable part of a building or structure is...

s.sch022 (1) This paragraph applies where, in an accounting period during...

s.sch022 (1) This paragraph applies where a company subject to tonnage...

s.sch022 If a company leaves tonnage tax the amount of unrelieved...

s.sch022 (1) Where any provision of this Part of this Schedule...

s.sch022 (1) In this Part of this Schedule— “ capital allowance...

s.sch022 (1) In the case of a ... lease of a...

s.sch022 (1) Paragraphs 94 to 102, and paragraph 89(1) so far...

s.sch022 (1) The lessor under the ... lease is not entitled...

s.sch022 (1) Paragraph 90 (defeased leasing) is subject to the following...

s.sch022 (1) This paragraph applies if the lease would fall to...

s.sch022 (1) A lease falls within this paragraph if—

s.sch022 (1) A lease of a qualifying ship provided, directly or...

s.sch022 Paragraph 91A(2) does not have effect in the case of...

s.sch022 (1) This paragraph applies if sub-paragraph (2) of paragraph 91A...

s.sch022 (1) The lessor under the ... lease is not entitled...

s.sch022 (1) Where the lessor under the ... lease is entitled...

s.sch022 (1) The rate bands and limit in paragraph 94 (quantitative...

s.sch022 (1) For the purposes of paragraph 94 (quantitative restrictions on...

s.sch022 (1) The following provisions apply where— (a) there is a...

s.sch022 (1) The provisions of this paragraph apply where—

s.sch023 Tax treatment of amounts relating to acquisition etc. of certain rights

s.sch023 Tax treatment of amounts relating to acquisition of certain rights

s.sch024 New Schedule 4A to the Taxation of Chargeable Gains Act 1992

s.sch024 The Schedule inserted after Schedule 4 to the Taxation of...

s.sch025 New Schedule 4B to the Taxation of Chargeable Gains Act 1992

s.sch025 The Schedule inserted after Schedule 4A to the Taxation of...

s.sch026 Transfers of value: attribution of gains to beneficiaries

s.sch026 The Schedule inserted after Schedule 4B to the Taxation of...

s.sch026 In section 90 of the Taxation of Chargeable Gains Act...

s.sch026 In section 96 of the Taxation of Chargeable Gains Act...

s.sch026 In section 97 of the Taxation of Chargeable Gains Act...

s.sch026 In section 98 of the Taxation of Chargeable Gains Act...

s.sch026 In section 740(6) of the Taxes Act 1988 (income tax...

s.sch027 Group relief in case of non-resident companies etc.

s.sch027 In section 402 of the Taxes Act 1988 (availability of...

s.sch027 In Schedule 24 to the Taxes Act 1988 (assumptions for...

s.sch027 In paragraph 68 of Schedule 18 to the Finance Act...

s.sch027 (1) Paragraphs 7, 8, 10 and 11 have effect in...

s.sch027 (1) In section 413 of that Act (interpretation of Chapter...

s.sch027 In section 403A of that Act (limits on group relief),...

s.sch027 After section 403C of that Act insert— Relief for or...

s.sch027 (1) Schedule 18 to that Act (group relief: equity holders...

s.sch027 (1) Nothing in this Part of this Schedule has effect...

s.sch027 In section 76(1)(aa) of the Taxes Act 1988 (expenses of...

s.sch027 In section 434A(2) of the Taxes Act 1988 (losses on...

s.sch027 In section 502 of the Taxes Act 1988 (interpretation of...

s.sch028 Recovery of tax payable by non-resident company

s.sch028 This Schedule applies where— (a) an amount of corporation tax...

s.sch028 (1) The following companies may, by notice under this Schedule,...

s.sch028 (1) The Board may serve a notice on any company...

s.sch028 (1) Any notice under this Schedule must be served before...

s.sch028 (1) In a consortium case, the amount that the company...

s.sch028 (1) In this Schedule “company” means any body corporate.

s.sch029 Chargeable gains: non-resident companies and groups etc.

s.sch029 (1) In section 170 of the Taxation of Chargeable Gains...

s.sch029 (1) Section 175 of the Taxation of Chargeable Gains Act...

s.sch029 (1) For section 173 of the Taxation of Chargeable Gains...

s.sch029 (1) In section 41 of the Taxation of Chargeable Gains...

s.sch029 (1) Section 174 of the Taxation of Chargeable Gains Act...

s.sch029 The main amendments have effect for the purposes of section...

s.sch029 (1) In section 132 of the Finance Act 1988 (recovery...

s.sch029 (1) Section 14 of the Taxation of Chargeable Gains Act...

s.sch029 (1) Section 31A of the Taxation of Chargeable Gains Act...

s.sch029 . . . . . . . . . ....

s.sch029 (1) In section 116 of the Taxation of Chargeable Gains...

s.sch029 (1) Section 171 of the Taxation of Chargeable Gains Act...

s.sch029 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch029 The main amendments have effect for the purposes of section...

s.sch029 (1) In section 140 of the Taxation of Chargeable Gains...

s.sch029 (1) In section 176 of the Taxation of Chargeable Gains...

s.sch029 (1) In section 177 of the Taxation of Chargeable Gains...

s.sch029 Section 178 of the Taxation of Chargeable Gains Act 1992...

s.sch029 Section 180 of the Taxation of Chargeable Gains Act 1992...

s.sch029 (1) In section 181 of the Taxation of Chargeable Gains...

s.sch029 In section 192 of the Taxation of Chargeable Gains Act...

s.sch029 (1) Section 172 of the Taxation of Chargeable Gains Act...

s.sch029 (1) Section 211 of the Taxation of Chargeable Gains Act...

s.sch029 The main amendments have effect for the purposes of section...

s.sch029 (1) In section 217C of the Taxation of Chargeable Gains...

s.sch029 The main amendments have effect for the purposes of section...

s.sch029 (1) In section 276 of the Taxation of Chargeable Gains...

s.sch029 The main amendments have effect for the purposes of paragraph...

s.sch029 The main amendments have effect for the purposes of paragraphs...

s.sch029 . . . . . . . . . ....

s.sch029 (1) Section 179 of the Taxation of Chargeable Gains Act...

s.sch029 The main amendments have effect for the purposes of Schedule...

s.sch029 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch029 (1) Schedule 9 to the Finance Act 1996 (computational provisions...

s.sch029 (1) In Schedule 15 to the Finance Act 1996 (loan...

s.sch029 (1) For the purposes of this paragraph—

s.sch029 Schedule 29 para.47

s.sch029 (1) Section 139 of the Taxation of Chargeable Gains Act...

s.sch029 (1) Section 25 of the Taxation of Chargeable Gains Act...

s.sch029 (1) In Schedule 7A to the Taxation of Chargeable Gains...

s.sch029 . . . . . . . . . ....

s.sch029 (1) For sections 190 and 191 of the Taxation of...

s.sch030 Double taxation relief

s.sch030 (1) In section 788 of the Taxes Act 1988 (relief...

s.sch030 (1) Section 800 of the Taxes Act 1988 (dividends paid...

s.sch030 (1) Amend section 801 of the Taxes Act 1988 as...

s.sch030 (1) After section 801A of the Taxes Act 1988 insert—...

s.sch030 (1) After section 801B of the Taxes Act 1988 insert—...

s.sch030 (1) Section 802 of the Taxes Act 1988 shall cease...

s.sch030 (1) After section 803 of the Taxes Act 1988 insert—...

s.sch030 (1) Amend section 804A of the Taxes Act 1988 (overseas...

s.sch030 (1) After section 804A of the Taxes Act 1988 insert—...

s.sch030 (1) After section 804B of the Taxes Act 1988 insert—...

s.sch030 (1) After section 804E of the Taxes Act 1988 insert—...

s.sch030 (1) In section 788 of the Taxes Act 1988 (relief...

s.sch030 (1) Amend section 806 of the Taxes Act 1988 as...

s.sch030 (1) After section 806 of the Taxes Act 1988 insert—...

s.sch030 (1) After section 806J of the Taxes Act 1988 insert—...

s.sch030 (1) After section 806K of the Taxes Act 1988 insert—...

s.sch030 (1) Amend section 807A of the Taxes Act 1988 (disposals...

s.sch030 (1) After section 808A of the Taxes Act 1988 insert—...

s.sch030 (1) Section 810 of the Taxes Act 1988 (postponement of...

s.sch030 (1) Amend section 811 of the Taxes Act 1988 (deduction...

s.sch030 (1) After section 815A of the Taxes Act 1988 insert—...

s.sch030 (1) Amend section 826 of the Taxes Act 1988 as...

s.sch030 (1) Amend section 790 of the Taxes Act 1988 (unilateral...

s.sch030 (1) Amend section 278 of the Taxation of Chargeable Gains...

s.sch030 (1) Amend section 790 of the Taxes Act 1988 (unilateral...

s.sch030 (1) After section 793 of the Taxes Act 1988 insert—...

s.sch030 (1) After section 795 of the Taxes Act 1988 insert—...

s.sch030 (1) Amend section 797A of the Taxes Act 1988 (foreign...

s.sch030 (1) Amend section 799 of the Taxes Act 1988 (computation...

s.sch030 (1) Amend section 799 of the Taxes Act 1988 as...

s.sch031 Controlled foreign companies

s.sch031 Amend Chapter IV of Part XVII of the Taxes Act...

s.sch031 (1) Amend section 747 as follows. (2) After subsection (1)...

s.sch031 After section 750 insert— Deemed lower level of taxation: designer...

s.sch031 (1) After section 755C insert— “Control" and the two “40...

s.sch031 (1) In Part II of Schedule 25 (exempt activities) amend...

s.sch031 (1) Paragraph 2 has effect on and after 21st March...

s.sch032 Stamp duty on seven year leases: transitional provisions

s.sch032 In this Schedule— “additional duty”, in relation to an instrument,...

s.sch032 The instruments to which this Schedule applies are—

s.sch032 An instrument to which this Schedule applies which is stamped...

s.sch032 (1) An instrument to which this Schedule applies which—

s.sch032 Section 12A(1) of the Stamp Act 1891 (adjudicated instruments not...

s.sch032 Section 14(4) of the Stamp Act 1891 (instruments not to...

s.sch032 (1) This paragraph applies for the purpose of applying sections...

s.sch033 Power to vary stamp duties

s.sch033 (1) The Treasury may if they consider it expedient in...

s.sch033 (1) The power conferred by paragraph 1 does not include...

s.sch033 The power conferred by paragraph 1 does not, except as...

s.sch033 (1) An instrument containing regulations under paragraph 1 shall be...

s.sch033 (1) Where regulations cease to have effect under paragraph 4(2)...

s.sch033 (1) Regulations under paragraph 1 shall not apply in relation...

s.sch033 Any power to make regulations under this Schedule includes power...

s.sch033 (1) In relation to a bearer instrument (as defined in...

s.sch034 Abolition of stamp duty on instruments relating to intellectual property: supplementary provisions

s.sch034 In this Schedule “intellectual property” has the same meaning as...

s.sch034 (1) Where part of the property referred to in section...

s.sch034 (1) Intellectual property shall be disregarded for the purposes of...

s.sch034 (1) Section 12 of the Finance Act 1895 (property vested...

s.sch035 Value added tax: charge at reduced rate

s.sch035 Schedule A1 to the Value Added Tax Act 1994 (charge...

s.sch035 In paragraph 5(5) (meaning of “relevant scheme”), for “paragraph 1(1A)...

s.sch035 (1) Paragraph 1(1) (supplies benefiting from the reduced rate) is...

s.sch035 For paragraph 1(1A) (supplies benefit from reduced rate only if...

s.sch035 In paragraph 1(1B) (interpretation of sub-paragraph (1A))—

s.sch035 In paragraph 5(3)(c), for “disability working allowance" substitute “ disabled...

s.sch035 In paragraph 5(3)(d), for “family credit" substitute “ working families’...

s.sch035 In paragraph 5 (interpretation), after sub-paragraph (3) insert—

s.sch035 (1) Paragraph 5(4) (meaning of “energy-saving materials”) is amended as...

s.sch035 In paragraph 5, after sub-paragraph (4) insert—

s.sch036 New Schedule 3A to the Value Added Tax Act 1994

s.sch036 The Schedule inserted after Schedule 3 to the Value Added...

s.sch037 Landfill tax: new Part VIII of Schedule 5 to the Finance Act 1996

s.sch037 Part VIII Secondary liability: controllers of landfill sites Meaning of...

s.sch038 Regulations for providing incentives for electronic communications

s.sch038 (1) Regulations may be made in accordance with this Schedule...

s.sch038 (1) The incentives shall be of such description as may...

s.sch038 (1) The regulations may make provision as to the conditions...

s.sch038 (1) The regulations may make provision for the withdrawal of...

s.sch038 The regulations may authorise the making of any such provision...

s.sch038 (1) The regulations may provide for contravention of, or failure...

s.sch038 (1) Power to make provision by regulations under this Schedule...

s.sch038 (1) In this Schedule— “discount” includes payment; “electronic communications” includes...

s.sch039 New Schedule 1AA to the Taxes Management Act 1970

s.sch039 The Schedule inserted after Schedule 1 to the Taxes Management...

s.sch040 Repeals

s.sch040 (16) Insurance Chapter Short title Extent of repeal 1988 c....

s.sch040 (17) Payments under deduction of tax Chapter Short title Extent...

s.sch040 Chapter Short title Extent of repeal 1949 c. 15 (N.I.)....

s.sch040 (1) Hydrocarbon oils Chapter Short title Extent of repeal 1979...

s.sch040 (2) Tobacco Chapter Short title Extent of repeal 1979 c....

s.sch040 (1) Giving to charity Chapter Short title Extent of repeal...

s.sch040 (2) Benefits in kinds: deregulatory amendments Chapter Short title Extent...

s.sch040 (3) Cars available for private use Chapter Short title Extent...

s.sch040 (4) Occupational and personal pension schemes Chapter Short title Extent...

s.sch040 (5) Enterprise investment scheme and venture capital trusts Chapter Short...

s.sch040 (6) Taper relief for business assets Chapter Short title Extent...

s.sch040 (8) Capital allowances Chapter Short title Extent of repeal 1990...

s.sch040 (10) Capital gains tax: gifts and trusts Chapter Short title...

s.sch040 (11) Groups and group relief Chapter Short title Extent of...

s.sch040 (12) Groups of companies: chargeable gains Chapter Short title Extent...

s.schedule/40/part/ii/paragraph/wrapper16n2 (7) Meaning of “research and development" Chapter Short title Extent...

s.schedule/40/part/ii/paragraph/wrapper18n2 (9) Contributions to local enterprise agencies, etc. Chapter Short title...

s.schedule/40/part/ii/paragraph/wrapper22n2 (13) Double taxation relief Chapter Short title Extent of repeal...

s.schedule/40/part/ii/paragraph/wrapper23n2 (14) Controlled foreign companies Chapter Short title Extent of repeal...

s.schedule/40/part/ii/paragraph/wrapper24n2 (15) International matters Chapter Short title Extent of repeal 1993...

s.schedule/40/part/ii/paragraph/wrapper27n2 (18) Tax treatment of expenditure on production or acquisition of...

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 2000

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What it requires

Excise duties

Climate change levy

Income Tax, Corporation Tax and Capital Gains Tax

Stamp duty and Stamp duty reserve tax

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Miscellaneous and supplementary provisions

Schedules