| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 5 of 26 obligations carry an unlimited fine. 2 carry different penalties and 19 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person13

Plus 13 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.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

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

Part 1

EXCISE DUTIES

0 of 15 sections shown

15 other sections in this Part — procedural and definitional

s.001 Rates of duty on hydrocarbon oil

s.002 Rebate on unleaded petrol

s.003 Fuel-testing pilot projects

s.004 Rates of tobacco products duty

s.005 Dilution etc. of cider

s.006 General betting duty

s.007 Rates of gaming duty

s.008 Threshold for reduced general rate

s.009 Rates of duty for goods vehicles

s.010 Rates of duty for vehicles used for exceptional loads

s.011 Rates of duty for recovery vehicles

s.012 Mobile pumping vehicles

s.013 Exemption of agricultural etc. vehicles

s.014 Surrender of vehicle licences

s.015 Payments by Commissioners in case of error or delay

Part 2

AGGREGATES LEVY

8 of 45 sections shown

s.022 Responsibility for exploitation of aggregate Regulated

Establish responsibility for Aggregates Levy paymentsAny Person

s.024 The register Regulated

s.026 Security for levy Prosecution

Fail to provide required security for aggregates levyAny Person

Unlimited fine

s.031 Repayments of overpaid levy Regulated

Other duties (1) — Crown / regulator

HMRC must repay overpaid Aggregates Levy upon receiving a claimStatutory regulator

s.034 Effect of appointment of tax representatives Regulated

Ensure non-resident taxpayers comply with tax obligationsAny Person

s.040 Review by HMRC Regulated

Other duties (1) — Crown / regulator

HMRC must review a tax decision upon requestStatutory regulator

s.040 Review out of time Regulated

Other duties (1) — Crown / regulator

HMRC must review a decision after the deadline if a reasonable excuse existsStatutory regulator

s.040 Nature of review etc Regulated

Other duties (1) — Crown / regulator

HMRC must complete reviews and notify you of the outcome within 45 daysStatutory regulator

37 other sections in this Part — procedural and definitional

s.016 Charge to aggregates levy

s.017 Meanings of “aggregate” and “taxable aggregate”

s.018 Exempt processes

s.019 Commercial exploitation

s.020 Originating sites

s.021 Operators of sites

s.023 Weight of aggregate

s.025 Returns and payment of levy

s.027 Recovery and interest

s.028 Evasion, misdeclaration and neglect

s.029 Information and evidence

s.030 Credit for aggregates levy

s.030 Transitional tax credit in Northern Ireland

s.030 Special tax credit in Northern Ireland

s.030 Special tax credit: applicable rate of interest

s.030 Special tax credit: certification by Department

s.032 Supplemental provisions about repayments etc

s.033 Appointment of tax representatives

s.035 Groups of companies etc

s.036 Partnerships and other unincorporated bodies

s.037 Insolvency etc

s.038 Death and incapacity

s.039 Transfer of a business as a going concern

s.040 Appeals

s.040 Offer of review

s.040 Right to require review

s.040 Extensions of time

s.040 Bringing of appeals

s.041 Appeals: further provisions

s.042 Determinations on appeal

s.043 Adjustments of contracts

s.044 Destination of receipts

s.045 Regulations and orders

s.046 Civil penalties

s.047 Service of notices etc

s.048 Interpretation of Part

s.049 Minor and consequential amendments

Part 3

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

0 of 42 sections shown

42 other sections in this Part — procedural and definitional

s.050 Charge and rates for 2001-02

s.051 Starting rate limit for 2001-02

s.052 Children’s tax credit: amount for 2001-02 and subsequent years

s.053 Children’s tax credit: baby rate

s.054 Charge and main rate for financial year 2002

s.055 Small companies’ rate and fraction for financial year 2001

s.056 Corporation tax starting rate and fraction for financial year 2001

s.057 Mileage allowances: exemptions and relief

s.058 Mileage allowances: nil liability notices

s.059 Employees’ vehicles: withdrawal of capital allowances

s.060 Exemption for works bus services: extension to minibuses

s.061 Employee share ownership plans

s.062 Enterprise management incentives

s.063 Enterprise investment scheme

s.064 Venture capital

s.065 Energy-saving plant and machinery

s.066 Fixtures provided in connection with energy management services

s.067 Conversion of parts of business premises into flats

s.068 Decommissioning of offshore oil infrastructure

s.069 Minor amendments

s.070 Relief for expenditure on remediation of contaminated land

s.071 Creative artists: relief for fluctuating profits

s.072 Expenditure on film production etc

s.073 Deductions for business gifts: yearly limit

s.074 Payments to employers out of pension funds

s.075 Limited liability partnerships: general

s.076 Limited liability partnerships: investment LLPs and property investment LLPs

s.077 Notional transfers within a group

s.078 Taper relief: assets qualifying as business assets

s.079 De-grouping charge: transitional relief

s.080 Attribution of gains of non-resident companies

s.081 Double taxation relief

s.082 Controlled foreign companies: acceptable distribution policy

s.083 Life policies, life annuity contracts and capital redemption policies

s.084 Exclusion of deductions for deemed manufactured payments

s.085 Deduction of tax: payments between companies etc

s.086 Profits for purposes of small companies’ relief

s.087 Tax deductions and credits: end of provisional repayment regime

s.088 Amendments to the machinery of self-assessment

s.089 Recovery proceedings: minor amendments

s.090 Repayment supplements: claim for relief involving two or more years

s.091 Power to revise excessive penalties

Part 4

OTHER TAXES

2 of 17 sections shown

s.100 VAT representatives

amended 1 time (opens in a new tab)

s.105 Climate change levy

amended 1 time (opens in a new tab)

15 other sections in this Part — procedural and definitional

s.092 Stamp duty: exemption for land in disadvantaged areas

s.092 Restriction of exemption in the case of residential property etc

s.092 Meaning of “residential property”

s.093 SDRT: unit trust schemes and individual pension accounts

s.094 SDRT: open-ended investment companies and individual pension accounts

s.095 Exemptions in relation to ... share incentive plans

s.096 VAT : children’s car seats

s.097 VAT: residential conversions and renovations

s.098 VAT: museums and galleries

s.099 VAT: re-enactment of reduced-rate provisions

s.101 PRT : unrelievable field losses

s.102 PRT: allowable decommissioning expenditure

s.103 PRT: expenditure in certain gas-producing fields

s.104 Landfill tax: rate

s.106 Transfers within group etc

Part 5

MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

1 of 5 sections shown

s.107 Interest on unpaid tax, etc.: foot-and-mouth disease

amended 3 times (opens in a new tab)

4 other sections in this Part — procedural and definitional

s.108 Trading funds

s.109 Interpretation

s.110 Repeals and revocations

s.111 Short title

Schedules

18 of 414 shown

s.005 AGGREGATES LEVY: RECOVERY AND INTEREST Regulated

Other duties (1) — Crown / regulator

HMRC may assess and recover unpaid Aggregates Levy plus interestStatutory regulator

s.006 AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT Imprisonment

Fraudulent evasion of aggregates levyAny Person

s.sch003 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY Regulated

Other duties (1) — Crown / regulator

HMRC must pay interest on late or error-driven excise duty refundsStatutory regulator

s.sch003 Duty paid in error Regulated

Other duties (1) — Crown / regulator

HMRC may repay excise duty overpaid due to their errorCrown / Minister / Government department

s.sch003 Schedule 3 para.4 Regulated

Other duties (1) — Crown / regulator

HMRC must pay interest on late excise duty repaymentsCrown / Minister / Government department

s.sch003 Commissioners’ error Regulated

Other duties (1) — Crown / regulator

Commissioners must pay interest on repayments made following their own errorCrown / Minister / Government department

s.sch003 (1) This paragraph applies if— (a) a person pays to... Regulated

Other duties (1) — Crown / regulator

HMRC must pay interest on late repayments caused by its errorCrown / Minister / Government department

s.sch003 (1) This paragraph applies if— (a) a person pays to... Regulated

Other duties (1) — Crown / regulator

HMRC must pay interest on delayed excise duty repaymentsCrown / Minister / Government department

s.sch006 Evasion Prosecution

Fraudulently evade aggregates levyAny Person

Unlimited fine

s.sch006 Misstatements Prosecution

Make false statements or documents for aggregates levyAny Person

Unlimited fine

s.sch006 Conduct involving evasions or misstatements Imprisonment

Engage in conduct involving evasion or misstatementsAny Person

s.sch006 Preparations for evasion Prosecution

Prepare to evade aggregates levyAny Person

Unlimited fine

s.sch007 Schedule 7 para.9 Regulated

Other duties (1) — Crown / regulator

HMRC must provide a record of removed items and allow access upon requestStatutory regulator

s.sch009 Schedule 9 para.4 Regulated

Other duties (1) — Crown / regulator

HMRC must issue VAT group termination and replacement noticesCrown / Minister / Government department

s.sch009 Schedule 9 para.6 Regulated

Notify HMRC when a VAT group member ceases to be eligible or representative member loses UK establishmentAny Person

s.sch010 Schedule 10 para.3 Prosecution

Fail to provide information or produce documents to HMRCAny Person

Unlimited fine

s.sch028 LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES Regulated

Insurers must provide certificates for life policy 'chargeable events'Any Person

s.sch028 Information: duty of insurers Regulated

Notify policy holders and HMRC of chargeable events on insurance policiesAny Person

396 other schedules

s.001 GENERAL BETTING DUTY

s.002 RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES

s.008 AGGREGATES LEVY: REPAYMENTS AND CREDITS

s.009 AGGREGATES LEVY: GROUP TREATMENT

s.012 MILEAGE ALLOWANCES

s.017 CAPITAL ALLOWANCES: ENERGY-SAVING PLANT AND MACHINERY

s.018 CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES

s.020 CAPITAL ALLOWANCES: OFFSHORE OIL INFRASTRUCTURE

s.023 LAND REMEDIATION: CONSEQUENTIAL AMENDMENTS

s.025 LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS

s.029 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

s.033 REPEALS

s.sch001 For section 9(3)(a) of that Act (protection of revenue) substitute—...

s.sch001 Paragraph 2(4)(b) and (c) of Schedule 1 to that Act...

s.sch002 Part 8 of Schedule 1 to the Vehicle Excise and...

s.sch002 For the Table in paragraph 11B (tractive units satisfying reduced...

s.sch002 In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution...

s.sch002 For the Table in paragraph 9(1) (rigid goods vehicles not...

s.sch002 In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution...

s.sch002 In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements...

s.sch002 For the Table in paragraph 9B (rigid goods vehicles satisfying...

s.sch002 In paragraph 10(3) (trailer supplement for trailers exceeding 12,000 kilograms...

s.sch002 For the Table in paragraph 11(1) (tractive units not satisfying...

s.sch002 In paragraph 11(3) (tractive units not satisfying reduced pollution requirements...

s.sch002 In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and...

s.sch003 (1) This paragraph applies if— (a) a person makes a...

s.sch003 (1) In deciding the applicable period for the purposes of...

s.sch003 Schedule 3 para.12

s.sch003 Schedule 3 para.13

s.sch003 (1) This paragraph applies if— (a) a person (the appellant)...

s.sch003 Schedule 3 para.15

s.sch003 In section 16(9) of the Finance Act 1994 (c. 9)...

s.sch003 (1) Schedule 5 to the Finance Act 1994 (decisions subject...

s.sch003 (1) Section 197(2) of the Finance Act 1996 (c. 8)...

s.sch003 (1) Schedule 5 to the Finance Act 1997 (c. 16)...

s.sch003 Schedule 3 para.2

s.sch003 In Schedule 6 to the Finance Act 1994 (c. 9),...

s.sch003 Schedule 3 para.21

s.sch003 (1) A power to make an order or regulations under...

s.sch003 References in this Schedule to the Commissioners are to the...

s.sch003 Schedule 3 para.3

s.sch003 (1) This paragraph applies if— (a) a person is entitled...

s.sch003 (1) In deciding the applicable period for the purposes of...

s.sch004 AGGREGATES LEVY: REGISTRATION

s.sch004 Notification of registrability etc.

s.sch004 Schedule 4 para.2

s.sch004 Schedule 4 para.3

s.sch004 Schedule 4 para.4

s.sch004 Schedule 4 para.5

s.sch004 Schedule 4 para.6

s.sch004 Schedule 4 para.7

s.sch004 Interpretation of Schedule

s.sch005 Schedule 5 para.1

s.sch005 Schedule 5 para.10

s.sch005 Schedule 5 para.11

s.sch005 Schedule 5 para.12

s.sch005 Schedule 5 para.13

s.sch005 Schedule 5 para.14

s.sch005 Walking possession agreements

s.sch005 Schedule 5 para.16

s.sch005 Schedule 5 para.17

s.sch005 Schedule 5 para.18

s.sch005 Interpretation of Schedule etc.

s.sch005 Schedule 5 para.2

s.sch005 Schedule 5 para.3

s.sch005 Time limits for assessments

s.sch005 Schedule 5 para.5

s.sch005 Schedule 5 para.6

s.sch005 Schedule 5 para.7

s.sch005 Schedule 5 para.8

s.sch005 Schedule 5 para.9

s.sch006 (1) References in this Schedule to obtaining a tax credit...

s.sch006 Schedule 6 para.5

s.sch006 Schedule 6 para.6

s.sch006 Schedule 6 para.7

s.sch006 Schedule 6 para.8

s.sch006 Schedule 6 para.9

s.sch006 Incorrect records etc evidencing claim for tax credit

s.sch007 AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC

s.sch007 Provision of information

s.sch007 Schedule 7 para.10

s.sch007 Power to take samples

s.sch007 Schedule 7 para.12

s.sch007 Schedule 7 para.13

s.sch007 Schedule 7 para.14

s.sch007 Interpretation of Schedule

s.sch007 Records

s.sch007 Evidence of records that are required to be preserved

s.sch007 Production of documents

s.sch007 Powers in relation to documents produced

s.sch007 Entry and inspection

s.sch007 Schedule 7 para.7

s.sch007 Schedule 7 para.8

s.sch008 Schedule 8 para.1

s.sch008 Schedule 8 para.10

s.sch008 Restriction on powers to provide for set-off

s.sch008 Supplemental provisions of Schedule

s.sch008 Interest payable by the Commissioners

s.sch008 Schedule 8 para.3

s.sch008 Schedule 8 para.4

s.sch008 Schedule 8 para.5

s.sch008 Schedule 8 para.6

s.sch008 Schedule 8 para.7

s.sch008 Schedule 8 para.8

s.sch008 Schedule 8 para.9

s.sch009 Schedule 9 para.1

s.sch009 Schedule 9 para.2

s.sch009 Schedule 9 para.3

s.sch009 Schedule 9 para.5

s.sch009 Schedule 9 para.7

s.sch009 Interpretation of Schedule

s.sch010 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM

s.sch010 Preliminary

s.sch010 Schedule 10 para.2

s.sch010 Time limits on penalty assessments

s.sch010 Schedule 10 para.5

s.sch010 Schedule 10 para.6

s.sch010 Schedule 10 para.7

s.sch010 Schedule 10 para.8

s.sch011 CHILDREN’S TAX CREDIT: BABY RATE: SUPPLEMENTARY

s.sch011 Schedule 11 para.1

s.sch011 Schedule 11 para.2

s.sch011 Schedule 11 para.3

s.sch011 Schedule 11 para.4

s.sch011 Schedule 11 para.5

s.sch011 Schedule 11 para.6

s.sch012 Schedule 12 para.1

s.sch012 In section 332 of that Act (expenditure of ministers of...

s.sch012 In section 578A(1) of that Act (deductions for expenditure on...

s.sch012 For section 589(6) (cap on travelling expenses exempt under section...

s.sch012 For section 589B(4) (cap on travelling expenses exempt under section...

s.sch012 In section 646(2)(b) (meaning of “net relevant earnings”), after “section”...

s.sch012 In paragraph 1A of Schedule 12 (foreign earnings), after “195(7),”...

s.sch012 Schedule 12 para.16

s.sch012 In section 163(4)(b) of that Act (expenses connected with living...

s.sch012 In section 167(2)(b) of that Act (employment to which Chapter...

s.sch012 (1) Section 168 of that Act (Chapter 2 of Part...

s.sch012 In section 192(5) of that Act (relief for foreign emoluments),...

s.sch012 In section 198 of that Act (general relief for necessary...

s.sch012 In section 200A(1)(b) (incidental overnight expenses), for “195, 198 or...

s.sch012 For section 200C(2) (cap on travelling and subsistence expenditure exempt...

s.sch012 For section 200F(2) (cap on travelling and subsistence expenditure exempt...

s.sch013 EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTS

s.sch013 Schedule 13 para.1

s.sch013 Schedule 13 para.2

s.sch013 Schedule 13 para.3

s.sch013 Schedule 13 para.4

s.sch013 Schedule 13 para.5

s.sch013 Schedule 13 para.6

s.sch013 Schedule 13 para.7

s.sch013 Schedule 13 para.8

s.sch014 ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTS

s.sch014 Schedule 14 para.1

s.sch014 (1) Paragraph 49 (disqualifying events: alterations of share capital) is...

s.sch014 Schedule 14 para.11

s.sch014 Schedule 14 para.12

s.sch014 Schedule 14 para.13

s.sch014 Schedule 14 para.2

s.sch014 In paragraph 4 (notice of enquiry), in sub-paragraph (4) for...

s.sch014 Schedule 14 para.4

s.sch014 Schedule 14 para.5

s.sch014 Schedule 14 para.6

s.sch014 Schedule 14 para.7

s.sch014 Schedule 14 para.8

s.sch014 Schedule 14 para.9

s.sch015 ENTERPRISE INVESTMENT SCHEME: AMENDMENTS

s.sch015 Schedule 15 para.1

s.sch015 Schedule 15 para.10

s.sch015 Schedule 15 para.12

s.sch015 Schedule 15 para.14

s.sch015 Schedule 15 para.15

s.sch015 Schedule 15 para.19

s.sch015 Schedule 15 para.2

s.sch015 Schedule 15 para.22

s.sch015 Schedule 15 para.23

s.sch015 Schedule 15 para.24

s.sch015 Schedule 15 para.25

s.sch015 Requirement as to the money raised

s.sch015 (1) In paragraph 1A (failure of conditions of application), in...

s.sch015 In paragraph 16 (information), after sub-paragraph (4) insert—

s.sch015 Schedule 15 para.29

s.sch015 Schedule 15 para.30

s.sch015 After paragraph 13 insert— Provision supplemental to paragraph 13 (1) For the purposes of paragraph 13 above, the value...

s.sch015 Schedule 15 para.32

s.sch015 Schedule 15 para.33

s.sch015 In paragraph 14A (certain receipts to be disregarded for purposes...

s.sch015 Schedule 15 para.35

s.sch015 Schedule 15 para.36

s.sch015 Schedule 15 para.37

s.sch015 Schedule 15 para.38

s.sch015 Schedule 15 para.39

s.sch015 Schedule 15 para.40

s.sch015 Schedule 15 para.6

s.sch015 Schedule 15 para.9

s.sch016 VENTURE CAPITAL

s.sch016 Schedule 16 para.1

s.sch016 Schedule 16 para.3

s.sch016 Schedule 16 para.4

s.sch016 Schedule 16 para.5

s.sch016 Schedule 16 para.6

s.sch016 (1) In paragraph 55 (provision supplementary to paragraph 54), after...

s.sch016 Schedule 16 para.8

s.sch016 Schedule 16 para.9

s.sch017 In section 39 of the Capital Allowances Act 2001 (c....

s.sch017 After section 45 of that Act insert— Expenditure on energy-saving...

s.sch017 In section 46(1) of that Act (cases in which expenditure...

s.sch017 In section 52(3) of that Act (amount of first-year allowances),...

s.sch017 In the second column of the Table in section 98...

s.sch017 (1) For the purposes of section 45A(2) of the Capital...

s.sch018 In section 172(3) of the Capital Allowances Act 2001 (c....

s.sch018 (1) Section 196 of that Act (disposal values in relation...

s.sch018 In section 203(2)(b) of that Act (reasons for amendment of...

s.sch018 After section 175 of that Act insert— Meaning of “energy...

s.sch018 In section 176(4) of that Act (treatment of fixture where...

s.sch018 After section 180 of that Act insert— Energy services providers...

s.sch018 In section 181(4) of that Act (purchaser of land giving...

s.sch018 After section 182 of that Act insert— Purchaser of land...

s.sch018 (1) Section 188 of that Act (cessation of ownership when...

s.sch018 After section 192 of that Act insert— Cessation of ownership...

s.sch018 After section 195 of that Act insert— Acquisition of ownership...

s.sch019 CAPITAL ALLOWANCES: CONVERSION OF PARTS OF BUSINESS PREMISES INTO FLATS

s.sch019 In section 1(2) of the Capital Allowances Act 2001 (c....

s.sch019 In section 2(3) of that Act (provisions about giving effect...

s.sch019 In section 537(1) of that Act (general conditions for making...

s.sch019 In section 542(1) of that Act (effect of transfers of...

s.sch019 In section 567(1) of that Act (Parts of Act for...

s.sch019 In section 570(1) of that Act (elections under section 569:...

s.sch019 In section 573(1) of that Act (transfers treated as sales),...

s.sch019 (1) Part 2 of Schedule 1 to that Act (list...

s.sch020 Meaning of "decommissioning expenditure" in section 62AA

s.sch020 Schedule 20 para.2

s.sch020 Schedule 20 para.3

s.sch020 Schedule 20 para.4

s.sch020 Meaning of "offshore infrastructure"

s.sch020 Schedule 20 para.6

s.sch020 Schedule 20 para.7

s.sch020 Schedule 20 para.8

s.sch020 Schedule 20 para.9

s.sch021 CAPITAL ALLOWANCES: MINOR AMENDMENTS

s.sch021 Schedule 21 para.1

s.sch021 Schedule 21 para.2

s.sch021 Schedule 21 para.3

s.sch021 Schedule 21 para.4

s.sch021 Schedule 21 para.5

s.sch021 Schedule 21 para.6

s.sch022 REMEDIATION OF CONTAMINATED LAND

s.sch022 Schedule 22 para.1

s.sch022 Schedule 22 para.10

s.sch022 Schedule 22 para.11

s.sch022 Schedule 22 para.12

s.sch022 Schedule 22 para.13

s.sch022 Schedule 22 para.14

s.sch022 Schedule 22 para.15

s.sch022 Schedule 22 para.16

s.sch022 Schedule 22 para.17

s.sch022 Schedule 22 para.18

s.sch022 Schedule 22 para.19

s.sch022 Schedule 22 para.2

s.sch022 Schedule 22 para.20

s.sch022 Schedule 22 para.21

s.sch022 Schedule 22 para.22

s.sch022 Schedule 22 para.23

s.sch022 Schedule 22 para.24

s.sch022 Schedule 22 para.25

s.sch022 Schedule 22 para.26

s.sch022 Schedule 22 para.27

s.sch022 Schedule 22 para.28

s.sch022 Schedule 22 para.29

s.sch022 Schedule 22 para.3

s.sch022 Schedule 22 para.30

s.sch022 Schedule 22 para.31

s.sch022 Schedule 22 para.32

s.sch022 Schedule 22 para.4

s.sch022 Schedule 22 para.5

s.sch022 Schedule 22 para.6

s.sch022 Schedule 22 para.7

s.sch022 Schedule 22 para.8

s.sch022 Schedule 22 para.9

s.sch023 Schedule 23 para.1

s.sch023 Schedule 23 para.2

s.sch023 Schedule 23 para.3

s.sch023 Schedule 23 para.4

s.sch023 Schedule 23 para.5

s.sch023 Schedule 23 para.6

s.sch024 CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS

s.sch024 (1) In section 46C(3) of the Taxes Management Act 1970...

s.sch024 (1) In Schedule 1B to that Act (claims for relief...

s.sch025 Meaning of “investment LLP” and “property investment LLP”

s.sch025 Treatment of income from property investment LLPs

s.sch025 Schedule 25 para.3

s.sch025 Schedule 25 para.4

s.sch025 Schedule 25 para.5

s.sch025 Schedule 25 para.6

s.sch025 Schedule 25 para.7

s.sch025 Schedule 25 para.8

s.sch025 Schedule 25 para.9

s.sch026 CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS

s.sch026 Schedule 26 para.1

s.sch026 Schedule 26 para.2

s.sch026 Schedule 26 para.3

s.sch026 Schedule 26 para.4

s.sch026 Schedule 26 para.5

s.sch026 Schedule 26 para.6

s.sch026 Schedule 26 para.7

s.sch027 DOUBLE TAXATION RELIEF

s.sch027 Computation of income subject to foreign tax

s.sch027 Restriction of relief for underlying tax

s.sch027 Schedule 27 para.3

s.sch027 Dividends that give rise to eligible unrelieved foreign tax

s.sch027 The amounts that are eligible unrelieved foreign tax

s.sch027 Underlying tax excluded from claim not to be allowed under section 811

s.sch027 Relief for non-resident persons with branches or agencies in the UK

s.sch028 Schedule 28 para.1

s.sch028 Schedule 28 para.10

s.sch028 Schedule 28 para.11

s.sch028 Schedule 28 para.12

s.sch028 Schedule 28 para.13

s.sch028 Schedule 28 para.14

s.sch028 Schedule 28 para.15

s.sch028 Schedule 28 para.16

s.sch028 Schedule 28 para.17

s.sch028 Schedule 28 para.19

s.sch028 Schedule 28 para.2

s.sch028 Schedule 28 para.20

s.sch028 Schedule 28 para.3

s.sch028 Schedule 28 para.4

s.sch028 Schedule 28 para.5

s.sch028 Schedule 28 para.6

s.sch028 Schedule 28 para.7

s.sch028 Schedule 28 para.8

s.sch028 Schedule 28 para.9

s.sch029 Schedule 29 para.1

s.sch029 Schedule 29 para.10

s.sch029 Appeals: right of appeal

s.sch029 (1) Schedule 1A to the Taxes Management Act 1970 (c....

s.sch029 (1) Part 11 of Schedule 18 to the Finance Act...

s.sch029 Schedule 29 para.14

s.sch029 After Schedule 3 to the Taxes Management Act 1970 insert—...

s.sch029 (1) Paragraphs 14 and 15 above apply where the relevant...

s.sch029 Schedule 29 para.17

s.sch029 Schedule 29 para.18

s.sch029 In section 12AB(1) of the Taxes Management Act 1970 (partnership...

s.sch029 Amendment of personal or trustee return by taxpayer

s.sch029 (1) Section 12B of the Taxes Management Act 1970 (preservation...

s.sch029 (1) Section 19A of the Taxes Management Act 1970 (c....

s.sch029 In section 29(7)(a)(ii) of the Taxes Management Act 1970 (assessment...

s.sch029 (1) Section 30 of the Taxes Management Act 1970 (recovery...

s.sch029 (1) Section 30B of the Taxes Management Act 1970 (amendment...

s.sch029 (1) Section 33A of the Taxes Management Act 1970 (c....

s.sch029 In section 42(6)(a) of the Taxes Management Act 1970 (procedure...

s.sch029 (1) Section 46B(2) of the Taxes Management Act 1970 (questions...

s.sch029 (1) Section 46C of the Taxes Management Act 1970 (jurisdiction...

s.sch029 (1) Section 46D(2) of the Taxes Management Act 1970 (c....

s.sch029 Amendment of partnership return by taxpayer

s.sch029 (1) Section 50 of the Taxes Management Act 1970 (procedure...

s.sch029 (1) Section 55 of the Taxes Management Act 1970 (recovery...

s.sch029 In section 95A(1)(a) of the Taxes Management Act 1970 (c....

s.sch029 (1) Section 118(1) of the Taxes Management Act 1970 (interpretation)...

s.sch029 (1) Schedule 1A to the Taxes Management Act 1970 (claims...

s.sch029 Consequential amendments of other enactments

s.sch029 (1) Schedule 19 to the Finance Act 1993 (c. 34)...

s.sch029 (1) In Schedule 22 to the Finance Act 1995 (c....

s.sch029 (1) . . . . . . . . ....

s.sch029 In section 12(5) of the Social Security Contributions (Transfer of...

s.sch029 Notice of enquiry

s.sch029 In Article 11(5) of the Social Security Contributions (Transfer of...

s.sch029 Notice of enquiry

s.sch029 Referral of questions during enquiry

s.sch029 Schedule 29 para.7

s.sch029 Completion of enquiry into personal or trustee return

s.sch029 Completion of enquiry into partnership return

s.sch030 Schedule 30 para.1

s.sch031 VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS

s.sch031 The Schedule inserted after Schedule 7 to the Value Added...

s.sch031 Value Added Tax Act 1994 (c.23)

s.sch031 In section 62(1)(a)(i) of the Value Added Tax Act 1994...

s.sch031 (1) Section 88 of the Value Added Tax Act 1994...

s.sch031 In section 96(9) of the Value Added Tax Act 1994...

s.sch031 (1) Section 97(4) of the Value Added Tax Act 1994...

s.sch031 Finance Act 2000 (c.17)

s.sch032 PETROLEUM REVENUE TAX: UNRELIEVABLE FIELD LOSSES

s.sch032 Schedule 32 para.1

s.sch032 Schedule 32 para.10

s.sch032 Schedule 32 para.11

s.sch032 Schedule 32 para.2

s.sch032 Schedule 32 para.3

s.sch032 Schedule 32 para.4

s.sch032 Schedule 32 para.5

s.sch032 Schedule 32 para.6

s.sch032 Schedule 32 para.7

s.sch032 Schedule 32 para.8

s.sch032 Schedule 32 para.9

s.sch033 The repeals in section 576 of the Taxes Act 1988...

s.sch033 The repeal in Schedule 15B to the Taxes Act 1988...

s.sch033 The repeal in paragraph 21 of Schedule 15 to the...

s.sch033 The remaining repeals have effect in accordance with paragraph 40(2)...

Help complying

Guvnor’s practical routes through this instrument.

Construction materials regulatory compliance

Learning path covering the regulatory obligations for construction materials in Great Britain. Understand product marking (CE and UKCA), hazardous materials management under …

Aggregates Levy for construction businesses

Current Aggregates Levy rate, registration requirements, exemptions for recycled and secondary aggregates, returns and payment deadlines, and the interaction between the Aggregates …

1 more guide that reference this instrument

Construction materials compliance checklist

Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

Aggregates Levy (General) Regulations 2002 (SI 2002/761) SI 2002

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 2001

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What it requires

EXCISE DUTIES

AGGREGATES LEVY

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

OTHER TAXES

MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

Schedules

Help complying

Construction materials regulatory compliance

Aggregates Levy for construction businesses

Connected legislation