| Guvnor

Status: In Force
Penalty ceiling: Prosecution 2 of 16 obligations carry a criminal penalty. 1 carries different penalties and 13 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person12 Trader2

Plus 2 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

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

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.

143 other provisions — procedural and definitional

s.001 Rates of tobacco products duty

s.002 Rates of duty on cider

s.003 Duty on beverages made with spirits to be at spirits rate

s.004 Reduced rates of duty on beer from small breweries

s.005 Biodiesel

s.006 Regulating trade in rebated heavy oil

s.007 Fuel substitutes

s.008 Amusement machine licences: excepted machines

s.009 Amusement machine licence duty: rates

s.010 Rates of gaming duty

s.011 Gaming duty to be chargeable in respect of sic bo and three card poker

s.012 Pool betting duty etc

s.013 General betting duty: spread bets

s.014 General betting duty: overseas bet-brokers

s.015 Cars registered on or after 1st March 2001: rates of duty

s.016 Vans registered on or after 1st March 2001: rates of duty

s.017 Disclosure of information for vehicle excise duty exemptions

s.018 Motorcycles (and motorcycle trade licences): rates of duty

s.019 Registered vehicles etc

s.020 Calculating cylinder capacity of vehicles

s.021 Drawback of excise duty

s.022 Disallowance of input tax where consideration not paid

s.023 Flat-rate scheme

s.024 Invoices

s.025 Relief from VAT on acquisition if importation would attract relief

s.026 Charge and rates for 2002-03

s.027 Indexed rate bands for 2002-03: PAYE deductions etc

s.028 Personal allowance for 2003-04 for those aged under 65

s.029 Personal allowances for 2003-04 for those aged 65 or over

s.030 Charge and main rate for financial year 2003

s.031 Small companies’ rate and fraction for financial year 2002

s.032 Corporation tax starting rate and fraction for financial year 2002

s.033 Employer-subsidised public transport bus services

s.034 Car fuel: calculation of cash equivalent of benefit

s.035 Statutory paternity pay and statutory adoption pay

s.036 Exemption of minor benefits: application to non-cash vouchers

s.037 Minor amendments to Schedule E charge

s.038 Provision of services through an intermediary: minor amendments

s.039 Employee share ownership plans: minor amendments

s.040 Treatment of deductions from payments to sub-contractors

s.041 Parliamentary visits to EU candidate countries: tax treatment of members’ expenses

s.042 Reallocation within group of gain or loss accruing under section 179

s.043 Roll-over of degrouping charge on business assets

s.044 Exemptions for disposals by companies with substantial shareholding

s.045 Share exchanges and company reconstructions

s.046 Taper relief: holding period for business assets

s.047 Taper relief: minor amendments

s.048 Use of trading losses against chargeable gains

s.049 Election to forgo roll-over relief on transfer of business

s.050 Shares acquired on same day: election for alternative treatment

s.051 Deduction of personal losses from gains treated as accruing to settlors

s.052 Capital gains tax: variation of dispositions taking effect on death

s.053 Tax relief for expenditure on research and development

s.054 Tax relief for expenditure on vaccine research etc

s.055 Gifts of medical supplies and equipment

s.056 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments

s.057 Community investment tax relief

s.058 Relief for community amateur sports clubs

s.059 Cars with low carbon dioxide emissions

s.060 Expense of hiring cars with low carbon dioxide emissions

s.061 Plant or machinery for gas refuelling station: first-year allowances

s.062 Expenditure on green technologies: leasing

s.063 First-year allowances for expenditure wholly for a ring fence trade

s.064 Adjustment on change of basis

s.065 Postponement of change to mark to market in certain cases

s.066 Election to continue postponement of mark to market

s.067 Mark to market: miscellaneous amendments

s.068 Expenditure involving crime

s.069 Qualifying contracts for unallowable purposes

s.070 Forward premiums and discounts under currency contracts

s.071 Accounting method where rate of interest etc is reset

s.072 Convertible securities etc: loan relationships

s.073 Convertible securities etc: issuing company not to be connected company

s.074 Convertible securities etc: debtor relationships

s.075 Asset-linked loan relationships

s.076 Asset-linked loan relationships involving guaranteed returns

s.077 Loan relationships ceasing to be within section 93 of the Finance Act 1996

s.078 Guaranteed returns on transactions involving futures and options

s.079 Forex and exchange gains and losses from loan relationships etc

s.080 Corporation tax: currency

s.081 Transitional provision

s.082 Loan relationships: general amendments

s.083 Derivative contracts

s.084 Gains and losses from intangible fixed assets of company

s.085 Gains of insurance company from venture capital investment partnership

s.086 Lloyd’s underwriters

s.087 Life policies etc: chargeable events

s.088 Extension of power to give effect to double taxation arrangements

s.089 Controlled foreign companies: territorial exclusions from s.748 exemptions

s.090 Controlled foreign companies and treaty non-resident companies

s.091 Supplementary charge in respect of ring fence trades

s.092 Assessment, recovery and postponement of supplementary charge

s.093 Supplementary charge: transitional provisions

s.094 Deduction of tax: payments to exempt bodies etc

s.095 Deduction of tax by persons dealing in financial instruments

s.096 Cross-border royalties

s.097 Gifts of real property to charity

s.098 Gift aid: election to be treated as if gift made in previous tax year

s.099 Restriction of relief to films genuinely intended for theatrical release

s.100 Exclusion of deferments from production expenditure

s.101 Restriction of relief for successive acquisitions of the same film

s.102 Distributions: reasonable commercial return for use of principal secured

s.103 References to accounting practice and periods of account

s.104 Discounted securities etc

s.105 Financial trading stock

s.106 Valuation of trading stock on transfer of trade

s.107 Banks etc in compulsory liquidation

s.108 Manufactured dividends and interest

s.109 Venture capital trusts

s.110 Land in disadvantaged areas

s.111 Withdrawal of group relief

s.112 Restriction of relief for company acquisitions

s.113 Withdrawal of relief for company acquisitions

s.114 Penalties for late stamping

s.115 Contracts for the sale of an estate or interest in land chargeable as conveyances

s.116 Abolition of duty on instruments relating to goodwill

s.117 Power to extend exceptions relating to recognised exchanges

s.118 IHT: rate bands

s.119 IHT: powers over, or exercisable in relation to, settled property or a settlement

s.120 IHT: variation of dispositions taking effect on death

s.121 Air passenger duty: extension of area to which EEA rates apply

s.122 Landfill tax: rate

s.123 Climate change levy: electricity produced in combined heat and power station

s.124 Climate change levy: certification requirement

s.125 Climate change levy: exemption for renewable sources

s.126 Climate change levy: electricity produced from coal mine methane

s.127 Climate change levy: incorrect certificates

s.128 Climate change levy: invoices incorrectly showing levy due

s.129 Aggregates levy: transitional relief for Northern Ireland

s.130 Aggregates levy: amendments to provisions exempting spoil etc

s.131 Aggregates levy: crushing and cutting rock

s.132 Aggregates levy: miscellaneous amendments

s.133 Aggregates levy: amendments to provisions about civil penalties

s.134 Recovery of taxes etc due in other member States

s.135 Mandatory e-filing

s.136 Use of electronic communications under other provisions

s.137 Lorry road-user charge

s.138 Authority of Bank of England to discharge functions in place of Bank of Ireland

s.139 Closure of UK gilts registers kept in Ireland

s.140 Administration of UK gilts

s.141 Repeals

s.142 Interpretation

s.143 Short title

Schedules

16 of 746 shown

s.sch004 Duty charged before 31st March 2002 Regulated

Claim pool betting duty credit for duty paid before 24 April 2002Any Person

s.sch004 For sections 6 to 8 (pool betting duty: charge, rate... Regulated

Pay pool betting duty on net receipts at 15%Any Person

s.sch005 For section 1(1) substitute— (1) A duty of excise (“vehicle... Regulated

Pay vehicle excise duty (VED) on your vehicle if it is registered or used on a public roadAny Person

s.sch005 For section 2(2) to (4) (rates where duty charged in... Regulated

Pay correct vehicle excise duty rate for keeping or using a vehicleAny Person

s.sch005 After section 7 insert— Supplement payable on late renewal of... Prosecution

Fail to renew vehicle licence on time (late renewal supplement)Any Person

Unlimited fine

s.sch005 After section 31 insert— Offence of being registered keeper of... Regulated

Keep an unlicensed vehicle registered in your nameAny Person

s.sch021 Plant or machinery used for less than five years in a ring fence trade Regulated

Notify HMRC if first-year allowance claim becomes invalid due to non-use in ring fence tradeAny Person

s.sch028 Contracts which become derivative contracts: chargeable assets Regulated

Account for chargeable gains or losses when exiting contracts that became derivative contractsTrader

s.sch034 Power to require information Regulated

Fail to provide information requested by HMRCAny Person

s.sch034 Duty of transferee company to notify particulars Regulated

Notify HMRC of group relief withdrawal particulars within 30 daysTrader

s.sch034 Determination, collection and recovery of duty and interest Regulated

Other duties (1) — Crown / regulator

HMRC must determine, collect and recover duty under section 111 using stamp duty reserve tax proceduresCrown / Minister / Government department

s.sch036 Relief where duty paid on original sale or earlier subsale Regulated

Calculate stamp duty on subsales using relief for earlier duty paidAny Person

s.sch036 Repayment of duty in certain cases Regulated

Other duties (1) — Crown / regulator

HMRC must refund overpaid stamp duty when property is broken into cheaper conveyancesCrown / Minister / Government department

s.sch037 Reduction of stamp duty where instrument partly relating to goodwill Regulated

Apportion consideration to claim reduced stamp duty on partly-goodwill instrumentsAny Person

s.sch037 Apportionment of consideration for stamp duty purposes Regulated

Apportion goodwill consideration justly and reasonably for stamp dutyAny Person

s.sch037 Certification of instruments for stamp duty purposes Regulated

Disregard goodwill when certifying instruments for stamp dutyAny Person

730 other schedules

s.sch001 (1) Section 36 of the Alcoholic Liquor Duties Act 1979...

s.sch001 In that Act, after that section (and before the heading...

s.sch001 In section 49(1) of the Alcoholic Liquor Duties Act 1979...

s.sch001 (1) The Finance Act 1994 (c. 9) is amended as...

s.sch002 Introduction

s.sch002 Biodiesel and bioblend not to be treated as fuel substitute

s.sch002 Exclusion of bioblend from rebates on heavy oil

s.sch002 Repayment of duty in case of biodiesel used otherwise than as road fuel

s.sch002 Mixing biodiesel and rebated heavy oil

s.sch002 Interpretation

s.sch002 Provision in relation to bioblend corresponding to that made by section 6 of the Finance Act 1998 in relation to section 6 of the Hydrocarbon Oil Duties Act 1979

s.sch003 In the Hydrocarbon Oil Duties Act 1979 (c. 5), after...

s.sch003 In section 100H(1) of the Customs and Excise Management Act...

s.sch003 In the Hydrocarbon Oil Duties Act 1979 (c. 5), after...

s.sch003 (1) Section 27 of the Hydrocarbon Oil Duties Act 1979...

s.sch003 The Hydrocarbon Oil Duties Act 1979 is amended as follows....

s.sch003 In section 12(1) (no rebate allowed on heavy oil intended...

s.sch003 In section 12(2) (oil not to be used in road...

s.sch003 In section 24(2) (regulations made for the purposes of section...

s.sch003 In section 27(1) (interpretation), in the definition of “rebate", after...

s.sch004 The Betting and Gaming Duties Act 1981 (c. 63) is...

s.sch004 (1) Schedule 1 (administration etc of betting duties) is amended...

s.sch004 Amendment in the Excise Duties (Surcharges or Rebates) Act 1979

s.sch004 Amendments in Schedule 5 to the Finance Act 1994

s.sch004 Notifications under paragraph 4(4) of Schedule 1 to that Act of premises used in connection with coupon betting

s.sch004 In section 2(2) (bets to which section 2(1) does not...

s.sch004 In section 4(6) (bets to which subsections (1) to (3)...

s.sch004 In section 9(2) (bets to which section applies), omit “or...

s.sch004 In section 9(3) (bets to which section does not apply)—...

s.sch004 For section 9(6) substitute— (6) Section 8C(1) to (3) above...

s.sch004 Omit section 11 (definition of coupon betting).

s.sch004 In section 12(3) (interpretation of sections 1 to 10 etc),...

s.sch005 The Vehicle Excise and Registration Act 1994 (c. 22) is...

s.sch005 In section 33(3)(b) (offences of not exhibiting licence are without...

s.sch005 In section 34(4) (rate of duty by reference to which...

s.sch005 In section 47 (proceedings in England and Wales or Northern...

s.sch005 In section 48(3)(a) (proceedings in Scotland: time limit), after “section...

s.sch005 In section 53 (burden of proof of certain matters in...

s.sch005 In section 54 (single witness sufficient in Scottish proceedings), after...

s.sch005 In section 57 (regulations), after subsection (7) insert—

s.sch005 In section 62(1) (definitions), for the definition of “vehicle" substitute—...

s.sch005 For section 7(4) (vehicle licence valid only for vehicle for...

s.sch005 (1) In section 22 (registration regulations), in subsection (1D) (power...

s.sch005 In section 29(7) (rate of duty by reference to which...

s.sch005 (1) In section 32 (sections 29 to 31: supplementary), in...

s.sch006 Share options

s.sch006 Credit-tokens and non-cash vouchers

s.sch006 In each of the following provisions of the Taxes Act...

s.sch006 Taxation of benefit where income received free of tax

s.sch006 Benefits in connection with termination of employment or change in duties or emoluments

s.sch006 Priority between charges under sections 148 and 595 of the Taxes Act 1988

s.sch008 The following Schedule is inserted after Schedule 7AB to the...

s.sch008 Degrouping: time of accrual of chargeable gain or allowable loss

s.sch008 Treatment of furnished holiday lettings

s.sch008 Overseas life insurance companies

s.sch008 Corporate venturing scheme

s.sch009 Share exchanges

s.sch009 Scheme of reconstruction involving issue of securities

s.sch009 Meaning of “scheme of reconstruction"

s.sch009 Taxes Act 1988

s.sch009 Taxation of Chargeable Gains Act 1992

s.sch009 Finance Act 2000

s.sch009 General commencement date

s.sch009 Commencement provision for certain consequential amendments

s.sch010 Introduction

s.sch010 Meaning of “trading group"

s.sch010 Joint venture companies

s.sch010 Joint enterprise companies

s.sch010 Periods of share ownership that do not count because of change of activity by company

s.sch010 Periods of share ownership not to count where company is not active

s.sch010 Meaning of “holding company"

s.sch010 Meaning of “interest in shares"

s.sch010 Meaning of “joint venture company" and “qualifying shareholding"

s.sch010 Meaning of “ordinary share capital"

s.sch010 Debentures to be treated as shares

s.sch010 Meaning of “trading company"

s.sch011 Introduction

s.sch011 Section 2

s.sch011 Section 77

s.sch011 Section 86

s.sch011 Section 86A

s.sch011 Section 87

s.sch011 Commencement

s.sch011 Election for Schedule to apply for years earlier than 2003-04

s.sch012 Entitlement to relief under this Part

s.sch012 Expenditure on research and development directly undertaken on SME’s behalf

s.sch012 (1) A company (“ the SME ”) is entitled to...

s.sch012 For the purposes of this Schedule, the SME ’s “...

s.sch012 For the purposes of this Schedule, the SME 's “capped...

s.sch012 Deduction in computing profits of trade

s.sch012 Treated as large companies

s.sch012 Entitlement to relief in respect of “I minus E" basis

s.sch012 Research and development expenditure of group companies

s.sch012 Refunds of contributions to independent research and development etc

s.sch012 Artificially inflated claims for deduction

s.sch012 Meaning of “relevant research and development”, “staffing costs”, “ software or consumable items ” , “relevant payments to the subjects of a clinical trial” and “qualifying expenditure on externally provided workers"

s.sch012 Meaning of “qualifying body"

s.sch012 Other definitions etc

s.sch012 Meaning of “large company" and “small or medium-sized enterprise"

s.sch012 Transitional provision

s.sch012 Qualifying R&D expenditure

s.sch012 Qualifying expenditure on direct research and development

s.sch012 Expenditure on research and development directly undertaken on company’s behalf

s.sch012 Qualifying expenditure on contributions to independent research and development

s.sch012 Entitlement to relief under this Part

s.sch012 Qualifying sub-contracted R&D expenditure

s.sch012 Expenditure on research and development directly undertaken by the SME

s.sch013 Entitlement to relief under this Schedule

s.sch013 Election for connected persons treatment

s.sch013 Treatment of sub-contractor payment in other cases

s.sch013 Qualifying expenditure on contributions to independent research and development

s.sch013 Application of this Part

s.sch013 Deduction in computing profits of trade

s.sch013 Alternative treatment of pre-trading expenditure: deemed trading loss

s.sch013 Paragraphs 14 and 15: modifications for larger SMEs claiming R&D tax credits

s.sch013 Entitlement to tax credit

s.sch013 Entitlement to tax credit: modification for larger SMEs

s.sch013 Amount of credit

s.sch013 Payment in respect of tax credit

s.sch013 Relief or tax credit only available where company is a going concern

s.sch013 Restriction on losses carried forward

s.sch013 Qualifying expenditure

s.sch013 Payment in respect of tax credit not income

s.sch013 Deduction in computing profits of trade

s.sch013 Treated as large companies

s.sch013 Entitlement to relief in respect of “I minus E" basis

s.sch013 Artificially inflated claims for deduction or tax credit

s.sch013 Refunds of contributions to independent research and development

s.sch013 Funding of tax credits

s.sch013 Interpretation

s.sch013 Commencement and transitional provision

s.sch013 Qualifying expenditure on direct research and development

s.sch013 Qualifying R&D activity

s.sch013 Meaning of “relevant R&D”, “small or medium-sized enterprise”, “staffing costs”, “software or consumable items”, “relevant payments to the subjects of a clinical trial”, “subsidised” and “qualifying expenditure on externally provided workers.

s.sch013 Qualifying expenditure on sub-contracted research and development

s.sch013 Conditions that must be satisfied by qualifying expenditure on sub-contracted research and development

s.sch013 Treatment of sub-contractor payment where principal and sub-contractor are connected persons

s.sch013 Relevant expenditure of the sub-contractor

s.sch014 Interest

s.sch014 Claim must be made in tax return

s.sch014 Recovery of excessive tax credits

s.sch014 Claims for tax credits

s.sch014 Commencement

s.sch015 Schedule 20 to the Finance Act 2000 (c. 17) (R&D...

s.sch015 (1) In paragraph 1 (entitlement to R&D tax relief)—

s.sch015 In paragraph 5 (staffing costs)— (a) in sub-paragraph (1)(c) omit...

s.sch015 In paragraph 8 (subsidised expenditure), for the second sentence of...

s.sch015 In paragraph 12 (treatment of sub-contractor payments where principal and...

s.sch016 Eligibility for tax relief

s.sch016 Conditions to be satisfied in relation to securities

s.sch016 Conditions to be satisfied in relation to shares

s.sch016 Tax relief certificates

s.sch016 Pre-arranged protection against risks

s.sch016 No control of CDFI by investor

s.sch016 Beneficial ownership

s.sch016 Investor must not be accredited

s.sch016 No acquisition of share in partnership

s.sch016 No tax avoidance purpose

s.sch016 Individual investors

s.sch016 Meaning of “investment"

s.sch016 Company investors

s.sch016 Determination of “the invested amount"

s.sch016 Loans: no claim after disposal or excessive repayments or receipts of value

s.sch016 Securities or shares: no claim after disposal or excessive receipts of value

s.sch016 Loss of accreditation by the CDFI

s.sch016 Accreditation of the investor

s.sch016 Attribution

s.sch016 Manner of withdrawal of relief

s.sch016 Disposal of loan during five year period

s.sch016 Disposal of shares or securities during five year period

s.sch016 Meaning of “the five year period"

s.sch016 Repayments of loan capital

s.sch016 Value received treated as repayment of loan

s.sch016 Value received by investor where the investment consists of securities or shares

s.sch016 Meaning of “period of restriction"

s.sch016 Aggregation of receipts of insignificant value

s.sch016 When value is received

s.sch016 The amount of value received

s.sch016 Value received where there is more than one investment

s.sch016 Effect of receipt of value on future claims for relief

s.sch016 Receipts of value by and from connected persons

s.sch016 (1) Chapter 2 of Part 7 of ITA 2007 applies...

s.sch016 Rights issues etc

s.sch016 Company reconstructions etc

s.sch016 Information to be provided by the investor

s.sch016 Disclosure

s.sch016 Nominees

s.sch016 Application for postponement of tax pending appeal

s.sch016 Meaning of “issue of securities or shares"

s.sch016 Identification of securities or shares on a disposal

s.sch016 Meaning of “disposal"

s.sch016 Construction of references to investment being “held continuously"

s.sch016 Meaning of “associate"

s.sch016 Minor definitions etc

s.sch016 Index of defined expressions

s.sch016 Introduction

s.sch016 Conditions to be satisfied in relation to loans

s.sch017 In section 98 of the Taxes Management Act 1970 (c....

s.sch017 In section 289A of the Taxes Act 1988 (form of...

s.sch017 In Schedule 15B to that Act (venture capital trusts: relief...

s.sch017 In section 25 of the Finance Act 1990 (c. 29)...

s.sch017 In Schedule 18 to the Finance Act 1998 (c. 36)...

s.sch018 The requirements

s.sch018 (1) This paragraph applies where a club holds property and,...

s.sch018 Registration and termination

s.sch018 Information etc

s.sch018 Appeals

s.sch018 “Eligible sport"

s.sch018 “Inland Revenue"

s.sch018 Other expressions

s.sch018 Open to the whole community

s.sch018 Organised on an amateur basis

s.sch018 Exemption for trading income

s.sch018 Exemption for interest and gift aid income

s.sch018 Exemption for property income

s.sch018 Exemption for chargeable gains

s.sch018 Exemption reduced where club incurs non-qualifying expenditure

s.sch018 (1) Chapter 2 of Part 8 of ITA 2007 (gift...

s.sch019 Introductory

s.sch019 Types of expenditure for which first-year allowances available

s.sch019 First-year qualifying expenditure: car with low carbon dioxide emissions

s.sch019 General exclusions affecting first-year qualifying expenditure

s.sch019 Amount of first-year allowances

s.sch019 Single asset pool in relation to cars above cost threshold

s.sch020 Introductory

s.sch020 Types of expenditure for which first-year allowances available

s.sch020 First-year qualifying expenditure: plant or machinery for gas refuelling station

s.sch020 General exclusions affecting first-year qualifying expenditure

s.sch020 Amount of first-year allowance

s.sch021 Introductory

s.sch021 First-year allowances

s.sch021 Artificially inflated claims for first-year allowances

s.sch021 Amount of allowances and charges: balancing charge for period in which expenditure incurred

s.sch021 Unrelieved qualifying expenditure: effect of first-year qualifying expenditure

s.sch021 Types of expenditure for which first-year allowances available

s.sch021 First-year qualifying expenditure: plant and machinery for use wholly in a ring fence trade

s.sch021 General exclusions affecting first-year qualifying expenditure

s.sch021 Amount of first-year allowances

s.sch021 Penalty for failure to provide information etc

s.sch021 Introductory

s.sch021 First-year qualifying expenditure

s.sch022 General scheme

s.sch022 Application of paragraphs 8 and 9 in case of transfer of insurance business

s.sch022 Schedule 22 para.11

s.sch022 Schedule 22 para.12

s.sch022 Application of provisions to partnerships

s.sch022 Schedule 22 para.14

s.sch022 Interpretation

s.sch022 General rule

s.sch022 Application of provisions to certain earlier changes of basis

s.sch022 Period in which change of basis takes effect

s.sch022 Calculation of adjustment

s.sch022 Meaning of items being brought into account

s.sch022 Giving effect to positive adjustment

s.sch022 Giving effect to negative adjustment

s.sch022 No adjustment for certain expenses previously brought into account

s.sch022 Cases where adjustment not required until asset realised or written off

s.sch022 Change from realisation basis to mark to market

s.sch022 Election for spreading where paragraph 8 applies

s.sch023 Introductory

s.sch023 Transactions not at arm’s length

s.sch023 Exchange gains and losses where loan not on arm’s length terms

s.sch023 Continuity of treatment: groups etc

s.sch023 Loan relationships for unallowable purposes

s.sch023 Life assurance business

s.sch023 Special provisions for insurers: apportionments

s.sch023 Savings and transitional provisions in the Finance Act 1996

s.sch023 Charges on income

s.sch023 Supplementary charge in respect of ring fence trades

s.sch023 Schedule 23 para.19

s.sch023 Meaning of “related transaction”

s.sch023 Double taxation relief

s.sch023 Provision not at arm’s length: foreign exchange gains and losses

s.sch023 Miscellaneous amendments

s.sch023 Tonnage tax

s.sch023 Intangible fixed assets: assets entirely excluded: financial assets

s.sch023 Anti-avoidance: change of accounting period

s.sch023 Deferred foreign exchange gains

s.sch023 Exchange gains and losses from loan relationships etc

s.sch023 Authorised accounting methods

s.sch023 Convertible securities etc: exchange gains and losses

s.sch023 Extension of section 100 to exchange gains and losses and to items other than money debts

s.sch023 Interpretation

s.sch023 Bad debt etc: cases where departure allowed from assumption of prompt payment in full

s.sch023 Bad debts etc where parties have a connection

s.sch024 Introductory

s.sch024 The basic rule: sterling to be used

s.sch024 Use of currency other than sterling: accounts as a whole etc in foreign currency

s.sch024 Use of currency other than sterling: accounts etc partly from statements in foreign currency

s.sch024 Rules for ascertaining currency equivalents: general

s.sch024 Rules for ascertaining sterling equivalent for section 93(4) or (5)

s.sch024 Lloyd’s underwriters: corporations etc

s.sch025 Introductory

s.sch025 Changes of accounting method

s.sch025 Payments subject to deduction of tax

s.sch025 Indexed gilt-edged securities

s.sch025 Manufactured interest

s.sch025 Interpretation: “shares” not to include building society shares

s.sch025 Interpretation: miscellaneous

s.sch025 Provision continuing to be made on accruals basis after company ceases to be party

s.sch025 Claims to treat deficit as eligible for group relief

s.sch025 Claim to carry back deficit to previous accounting periods

s.sch025 Deficit carried forward and set against non-trading profits of succeeding accounting periods

s.sch025 Meaning of “loan relationship” etc: method of settlement

s.sch025 Distributions

s.sch025 Life assurance policies and capital redemption policies

s.sch025 Late interest: further cases where paragraph 2 of Schedule 9 applies

s.sch025 Bad debts and consortium relief

s.sch025 Bad debt etc where parties have a connection

s.sch025 Bad debt etc: parties having connection and creditor company in insolvent liquidation etc

s.sch025 Schedule 25 para.26

s.sch025 Bad debt etc: departure not permitted by paragraph 6: subsequent cessation of connection

s.sch025 Imported losses etc

s.sch025 Continuity of treatment: groups etc

s.sch025 Non-trading deficit on loan relationships

s.sch025 Loan relationships for unallowable purposes

s.sch025 Debits and credits treated as relating to capital expenditure

s.sch025 Repo transactions and stock lending

s.sch025 Discounted securities where companies have a connection

s.sch025 Discounted securities of close companies

s.sch025 Partnerships involving companies

s.sch025 Interpretation of Schedule 9: “major interest”

s.sch025 Investment trusts and venture capital trusts: treatment of capital reserves

s.sch025 Authorised unit trusts and open-ended investment companies

s.sch025 Distributing offshore funds

s.sch025 Debits and credits brought into account

s.sch025 Life assurance business

s.sch025 Adjustments in the case of chargeable assets etc

s.sch025 Reduction of paragraph 11 credit where s.251(4) of 1992 Act prevents paragraph 8 loss

s.sch025 Introductory

s.sch025 Incidental costs of obtaining loan finance

s.sch025 Group relief

s.sch025 Schedule 25 para.46

s.sch025 Building society shares: regulations for deduction of tax

s.sch025 Building society shares: incidental costs of issuing qualifying shares

s.sch025 European Economic Interest Groupings

s.sch025 Authorised accounting methods

s.sch025 Funding bonds issued in respect of interest on certain debts

s.sch025 Transfers of income arising from securities

s.sch025 Treatment of price differential on sale and repurchase of securities

s.sch025 Restriction of relief for payments of interest

s.sch025 Limits on credit: corporation tax

s.sch025 Foreign tax on items giving rise to a non-trading credit

s.sch025 Investment trusts

s.sch025 Venture capital trusts

s.sch025 Change in ownership of investment company

s.sch025 Commercial woodlands

s.sch025 Application of accounting methods

s.sch025 Interest charged to capital

s.sch025 Interpretation

s.sch025 Non-trading deficit carried forward from last old accounting period

s.sch025 Discounted securities where companies have a connection

s.sch025 Discounted securities of close companies

s.sch025 Authorised unit trusts and open-ended investment companies

s.sch025 Accounting method where parties have a connection

s.sch025 Meaning of “control” in section 87

s.sch025 Inconsistent application of accounting methods

s.sch026 Profits arising from derivative contracts

s.sch026 Schedule 26 para.10

s.sch026 Meaning of “underlying subject matter”

s.sch026 Definition of terms relating to derivative contracts

s.sch026 Power to amend paragraphs 2 to 12 and Part 9

s.sch026 Method of bringing amounts into account

s.sch026 Credits and debits brought into account

s.sch026 Exchange gains and losses arising from derivative contracts

s.sch026 Computation in accordance with generally accepted accounting practice

s.sch026 Amounts recognised in determining company’s profit or loss

s.sch026 Power to make further provision by regulations

s.sch026 Derivative contracts and relevant contracts

s.sch026 Basis of accounting for contracts falling within paragraph 6, 7 or 8

s.sch026 Release of liability under derivative contract

s.sch026 Deemed assignment of derivative contracts on company ceasing to be resident in UKetc

s.sch026 Derivative contracts for unallowable purposes

s.sch026 Derivative contracts for unallowable purposes: supplementary

s.sch026 Debits and credits treated as relating to capital expenditure

s.sch026 Debits and credits recognised in equity or shareholders' funds

s.sch026 Transfers of value to connected companies

s.sch026 Exchange gains and losses where derivative contracts not on arm’s length terms

s.sch026 Disposals for consideration not fully recognised by accounting practice

s.sch026 Transactions within groups

s.sch026 Transactions within groups: exceptions relating to insurance

s.sch026 Non-financial contracts with embedded derivatives

s.sch026 Hybrid derivatives

s.sch026 Contracts to satisfy accounting requirements etc

s.sch026 Transactions within groups: fair value accounting

s.sch026 Transferee leaving group after replacing transferor as party to derivative contract

s.sch026 (1) This paragraph applies on a merger which satisfies the...

s.sch026 (1) This paragraph applies where— (a) a company resident in...

s.sch026 Amounts imputed under Schedule 28AA to the Taxes Act 1988

s.sch026 (1) This paragraph applies where— (a) a company resident in...

s.sch026 (1) Paragraph 30D or 30E shall apply in relation to...

s.sch026 (1) This paragraph applies in relation to a transfer of...

s.sch026 (1) This paragraph applies in relation to a merger if—...

s.sch026 (1) In paragraphs 30B to 30H and this paragraph ,...

s.sch026 Derivative contracts with non-residents

s.sch026 Authorised unit trusts: capital profits and losses

s.sch026 Open-ended investment companies: capital profits and losses

s.sch026 Power to amend paragraphs 32 and 33

s.sch026 Distributing offshore funds

s.sch026 Contracts relating to holdings in unit trust schemes, open-ended investment companies and offshore funds

s.sch026 Contract which becomes contract to which paragraph 36 applies

s.sch026 Investment trusts: capital profits, gains or losses

s.sch026 Venture capital trusts: capital profits, gains or losses

s.sch026 Investment trusts: approval for purposes of section 842 of the Taxes Act 1988

s.sch026 Contracts excluded by virtue of their underlying subject matter

s.sch026 Venture capital trusts: approval for purposes of section 842AA of the Taxes Act 1988

s.sch026 Application of Schedule to insurance and mutual trading companies

s.sch026 Application of section 103(3)(c) of the Finance Act 1996

s.sch026 Schedule 26 para.43

s.sch026 Contracts which become derivative contracts

s.sch026 Contracts which cease to be derivative contracts

s.sch026 Mutual trading and non-life mutual business

s.sch026 Schedule 26 para.44

s.sch026 Derivative contracts which are to be taxed on a chargeable gains basis

s.sch026 Carry back of net losses on derivative contracts to which paragraph 45A applies

s.sch026 Derivative contracts relating to land or certain tangible movable property

s.sch026 Creditor relationships: embedded derivatives which are options

s.sch026 Exclusions from paragraph 45D

s.sch026 Creditor relationships: embedded derivatives which are exactly tracking contracts for differences

s.sch026 Creditor relationships: existing assets

s.sch026 Property based total return swaps

s.sch026 Treatment of net gains and losses on terminal exercise of option

s.sch026 Treatment of credits and debits on terminal exercise of non-embedded option or running to delivery of future

s.sch026 Schedule 26 para.45Hn1

s.sch026 Treatment of net gains and losses on disposal of certain embedded derivatives

s.sch026 Index-linked gilt-edged securities with embedded contracts for differences

s.sch026 Issuers of securities with embedded derivatives: deemed options

s.sch026 Issuers of securities with embedded derivatives: equity instruments

s.sch026 Issuers of securities with embedded derivatives: deemed contracts for differences

s.sch026 Securities with embedded options: existing liabilities

s.sch026 Derivatives not embedded in a loan relationship

s.sch026 Elections under paragraph 45L(2A): further provisions

s.sch026 Treatment of host contract as a loan relationship

s.sch026 Schedule 26 para.45n1

s.sch026 Contracts where part of underlying subject matter of excluded type

s.sch026 Schedule 26 para.47

s.sch026 Schedule 26 para.48

s.sch026 Schedule 26 para.48A

s.sch026 Partnerships involving companies

s.sch026 Contracts which become derivative contracts: chargeable assets

s.sch026 (1) This paragraph applies to a company if the conditions...

s.sch026 Treatment of credits and debits on former chargeable asset

s.sch026 Schedule 26 para.5

s.sch026 Partnerships involving companies: use of fair value accounting

s.sch026 Adjustment on company changing to international accounting standards

s.sch026 Prevention of deduction of tax

s.sch026 Statutory accounts

s.sch026 Derivative and relevant contracts of person

s.sch026 General interpretation

s.sch026 Schedule 26 para.5A

s.sch026 Schedule 26 para.6

s.sch026 Schedule 26 para.7

s.sch026 Schedule 26 para.8

s.sch026 Underlying subject matter which is subordinate or of small value disregarded

s.sch027 The Taxes Act 1988

s.sch027 In section 768C (deductions: asset transferred within group) in subsection...

s.sch027 In section 798B (restriction of relief on certain interest and...

s.sch027 (1) Section 807A (disposals and acquisitions of company loan relationships...

s.sch027 In section 834(1) (interpretation of the Corporation Tax Acts) insert...

s.sch027 (1) Schedule 28AA (provision not at arm’s length) is amended...

s.sch027 The Finance Act 1994

s.sch027 The Finance Act 1996

s.sch027 (1) Section 101 (financial instruments) is amended as follows.

s.sch027 In section 15(1) (Schedule A) in paragraph 2(3) of Schedule...

s.sch027 (1) Schedule 10 (loan relationships: collective investment schemes) is amended...

s.sch027 Omit Schedule 12(meaning of debt contract or option).

s.sch027 The Finance Act 2000

s.sch027 (1) Schedule 22 (tonnage tax) is amended as follows.

s.sch027 The Finance Act 2002

s.sch027 Section 78 (which amends the provision made by Schedule 5AA...

s.sch027 In Schedule 29 (taxation of intangible fixed assets) in paragraph...

s.sch027 (1) . . . . . . . . ....

s.sch027 In section 440 (transfers between categories of assets held by...

s.sch027 Omit section 468AA (authorised unit trusts: futures and options).

s.sch027 (1) Section 468L (interest distributions) is amended as follows.

s.sch027 In section 501A (supplementary charge in respect of ring fence...

s.sch027 In section 768B (change in ownership of investment company: deductions...

s.sch028 Anti-avoidance: change of accounting period

s.sch028 Qualifying contracts to which company ceases to be party before commencement day

s.sch028 Qualifying contracts which become derivative contracts

s.sch028 Contracts: election to treat as two assets

s.sch028 Contracts which become derivative contracts: contracts within Schedule 5AA to the Taxes Act 1988

s.sch028 Interpretation

s.sch029 Gains and losses in respect of intangible fixed assets

s.sch029 Writing down at fixed rate: election for fixed-rate basis

s.sch029 Meaning of “participator" and “associate"

s.sch029 Connected persons

s.sch029 Treatment of grants and other contributions to expenditure

s.sch029 Grants to be left out of account for tax purposes

s.sch029 Finance leasing etc

s.sch029 Assets acquired or realised together

s.sch029 Deemed market value acquisition: adjustment of amounts in case of nil accounting value

s.sch029 Treatment of fungible assets

s.sch029 Asset ceasing to be chargeable intangible asset: deemed realisation at market value

s.sch029 Asset ceasing to be chargeable intangible asset: postponement of gain in certain cases

s.sch029 Writing down at fixed rate: calculation

s.sch029 Asset becoming chargeable intangible asset

s.sch029 Tax avoidance arrangements to be disregarded

s.sch029 Debits not allowed in respect of expenditure not generally deductible for tax purposes

s.sch029 Delayed payment of employees' remuneration

s.sch029 Delayed payment of pension contributions

s.sch029 Bad debts etc

s.sch029 Assumptions for computing chargeable profits of controlled foreign companies

s.sch029 Introduction

s.sch029 Change of accounting policy involving change of value

s.sch029 Change of accounting policy involving disaggregation

s.sch029 Change of accounting policy involving disaggregation: original asset subject to fixed rate writing down

s.sch029 Change of accounting policy involving disaggregation: election for fixed rate writing down in relation to resulting asset

s.sch029 Cap on credit to be brought into account on change of accounting policy

s.sch029 Exclusion of debits or credits brought into account under other provisions

s.sch029 Subsequent events affecting asset subject to adjustment under this Part

s.sch029 Commencement date

s.sch029 Application of Schedule to assets created or acquired after commencement

s.sch029 Application of Schedule to royalties

s.sch029 Reversal of previous accounting gain

s.sch029 Assets regarded as created or acquired when expenditure incurred

s.sch029 Internally-generated goodwill: whether created before or after commencement

s.sch029 Certain other internally-generated assets: whether created before or after commencement

s.sch029 Expenditure on acquisition treated as incurred when recognised for accounting purposes

s.sch029 When expenditure treated as incurred: chargeable gains rule to be followed in certain cases

s.sch029 When expenditure treated as incurred: capital allowances general rule to be followed in certain cases

s.sch029 Application of Schedule to fungible assets

s.sch029 Certain assets acquired on transfer of business treated as existing assets

s.sch029 Assets whose value derives from existing assets treated as existing assets

s.sch029 Assets acquired in connection with disposals of existing assets treated as existing assets

s.sch029 Application of Schedule to certain existing telecommunication rights

s.sch029 Application of Schedule to existing Lloyd’s syndicate capacity

s.sch029 Introduction

s.sch029 Roll-over relief: application in relation to disposal of existing asset after commencement

s.sch029 Roll-over relief: application in relation to degrouping charge on existing asset arising after commencement

s.sch029 Roll-over relief: transitory interaction with relief on replacement of business asset

s.sch029 References to expenditure on an asset

s.sch029 References to amounts recognised in determining profit or loss

s.sch029 Meaning of “accounting value"

s.sch029 Meaning of “adjustments required for tax purposes"

s.sch029 Meaning of “chargeable intangible asset" and “chargeable realisation gain"

s.sch029 Interpretation provisions relating to insurance companies

s.sch029 Meaning of “royalty"

s.sch029 Receipts recognised as they accrue

s.sch029 Meaning of “tax-neutral transfer"

s.sch029 Meaning of “the Inland Revenue"

s.sch029 Meaning of “the Taxes Acts"

s.sch029 Index of defined expressions

s.sch029 Receipts in respect of royalties so far as not dealt with under paragraph 14

s.sch029 Revaluation

s.sch029 Negative goodwill

s.sch029 Reversal of previous accounting loss

s.sch029 Introduction

s.sch029 Meaning of “realisation"

s.sch029 Intangible assets

s.sch029 Realisation of asset written down for tax purposes

s.sch029 Realisation of asset shown in balance sheet and not written down for tax purposes

s.sch029 Apportionment in case of part realisation

s.sch029 Realisation of asset not shown in balance sheet

s.sch029 Meaning of “proceeds of realisation"

s.sch029 Relief in case of reinvestment

s.sch029 Abortive expenditure on realisation

s.sch029 Asset written down on accounting basis

s.sch029 Asset written down at fixed rate

s.sch029 Effect of part realisation of asset

s.sch029 Intangible fixed assets

s.sch029 Introduction

s.sch029 Asset held for purposes of trade

s.sch029 Asset held for purposes of property business

s.sch029 Assets held for purposes of mines, transport undertakings, etc

s.sch029 Non-trading credits and debits

s.sch029 Claim to set non-trading loss against total profits

s.sch029 Special provisions relating to insurance companies

s.sch029 The relief

s.sch029 Conditions to be met in relation to the old asset and its realisation

s.sch029 Conditions to be met in relation to the expenditure on other assets

s.sch029 Goodwill

s.sch029 Claim for relief

s.sch029 How the relief is given: general

s.sch029 Determination of appropriate proportion or adjusted cost

s.sch029 References to cost of asset where asset affected by change of accounting policy

s.sch029 Declaration of provisional entitlement to relief

s.sch029 Realisation and reacquisition

s.sch029 Deemed realisations and deemed acquisitions to be disregarded

s.sch029 Introduction

s.sch029 General rule: a company and its 75% subsidiaries form a group

s.sch029 Membership of group restricted to effective 51% subsidiaries of principal company

s.sch029 Principal company cannot be 75% subsidiary of another company

s.sch029 Company not drawing up correct accounts

s.sch029 Company cannot be member of more than one group

s.sch029 Continuity of identity of group

s.sch029 For the purposes of this Schedule where the principal company...

s.sch029 Meaning of “effective 51% subsidiary"

s.sch029 Meaning of equity holder and profits or assets available for distribution

s.sch029 Supplementary provisions

s.sch029 Transfers within a group

s.sch029 Roll-over relief on reinvestment: application to group member

s.sch029 Roll-over relief on reinvestment: acquisition of group company treated as equivalent to acquisition of underlying assets

s.sch029 Company ceasing to be member of group (“degrouping")

s.sch029 Degrouping: associated companies leaving group at the same time

s.sch029 Reference to consolidated group accounts

s.sch029 Degrouping: principal company becoming member of another group

s.sch029 Degrouping: company ceasing to be member of group by reason of exempt distribution

s.sch029 Degrouping: merger carried out for bona fide commercial reasons

s.sch029 Degrouping: group member ceasing to exist

s.sch029 Degrouping: supplementary provisions

s.sch029 Degrouping: application of roll-over relief in relation to degrouping charge

s.sch029 Reallocation of degrouping charge within group

s.sch029 Application of roll-over relief in relation to reallocated degrouping charge

s.sch029 Recovery of degrouping charge from another group company or controlling director

s.sch029 Recovery of degrouping charge from another group company or controlling director: procedure etc

s.sch029 Introduction

s.sch029 Recovery of degrouping charge from another group company or controlling director: time limit

s.sch029 Payments between group members in respect of reliefs

s.sch029 Introduction

s.sch029 Assets entirely excluded: rights over tangible assets

s.sch029 Assets entirely excluded: assets in respect of which capital allowance previously made

s.sch029 Assets entirely excluded: oil licences

s.sch029 Assets entirely excluded: financial assets

s.sch029 Assets entirely excluded: rights in companies, trusts, etc

s.sch029 Assets entirely excluded: non-commercial purposes etc

s.sch029 Assets excluded except as regards royalties: life assurance business

s.sch029 Assets excluded except as regards royalties: mutual trade or business

s.sch029 Expenditure written off as it is incurred

s.sch029 Assets excluded except as regards royalties: films and sound recordings

s.sch029 Assets excluded: certain films

s.sch029 Assets excluded except as regards royalties: sound recordings

s.sch029 Assets excluded except as regards royalties: computer software treated as part of cost of related hardware

s.sch029 Assets excluded to extent specified: research and development

s.sch029 Assets excluded to extent specified: election to exclude capital expenditure on computer software

s.sch029 Company reconstruction involving transfer of business

s.sch029 Transfer of UK business between companies resident in different EU member States

s.sch029 European cross-border merger: transfer of UK business

s.sch029 (1) This paragraph applies in relation to a transfer of...

s.sch029 (1) This paragraph applies in relation to a merger if—...

s.sch029 (1) In paragraphs 85, 85A, 85B, 85C, 87 and 87A...

s.sch029 Postponement of charge on transfer of assets to non-resident company.

s.sch029 Transfer of non-UK business

s.sch029 European cross-border merger: transfer of non-UK business

s.sch029 Procedure on application for clearance

s.sch029 Transfer of life assurance business

s.sch029 Writing down on accounting basis

s.sch029 Transfer of business of building society to company

s.sch029 Amalgamation of or transfer of engagements by certain societies

s.sch029 Transfer between company and related party treated as being at market value

s.sch029 Exclusion of roll-over relief in case of part realisation involving related party

s.sch029 Delayed payment of royalty payable by company to related party

s.sch029 Meaning of “related party"

s.sch029 Persons treated as “related parties”

s.sch029 Meaning of “control" and “major interest"

s.sch029 Rights and powers to be taken into account: general

s.sch029 Rights and powers to be taken into account: rights and powers held jointly

s.sch029 Rights and powers to be taken into account: partnerships

s.sch030 General provisions about deductions

s.sch030 Surrender of non-trading loss by way of group relief

s.sch030 Extension of charitable exemption to non-trading gains

s.sch030 Change in ownership of company with unused non-trading loss

s.sch030 Double taxation relief

s.sch030 Value-shifting provisions

s.sch031 Schedule 31 para.wrapper1n2

s.sch032 Individuals

s.sch032 In section 230(1) (interpretation), in the definition of “stop-loss insurance",...

s.sch032 In section 178(stop loss and quota share insurance), in subsection...

s.sch032 After subsection (3) of that section insert—

s.sch032 For subsection (4) of that section substitute—

s.sch032 In section 184(1) (interpretation), in the definition of “stop-loss insurance",...

s.sch032 Corporate bodies

s.sch032 In section 225 (stop loss and quota share insurance), in...

s.sch032 After subsection (3) of that section insert—

s.sch032 For subsection (4) of that section substitute—

s.sch033 Meaning of “VCT-in-liquidation"

s.sch033 Meaning of “merger" and “successor company"

s.sch033 Power to disapply, or limit operation of, section 842AA(5B) of the Taxes Act 1988

s.sch033 Withdrawal of VCT approval in cases for which provision made under paragraph 11

s.sch033 Consequential amendment in section 842AA(5A) of the Taxes Act 1988

s.sch033 Extension of existing powers to give effect to VCT reliefs

s.sch033 Penalties for non-compliance with regulations under this Schedule

s.sch033 Regulations under this Schedule: inclusion of supplementary etc provisions

s.sch033 Interpretation of Schedule

s.sch033 Power to treat VCT-in-liquidation as VCT

s.sch033 Power to treat conditions for VCT approval as fulfilled with respect to VCT-in-liquidation

s.sch033 Power to make provision about distributions by VCT-in-liquidation

s.sch033 Power to facilitate disposals to VCT by VCT-in-liquidation

s.sch033 Provision in respect of periods before and after winding-up

s.sch033 Part 1: supplementary provisions and interpretation

s.sch033 Power to facilitate mergers of VCTs

s.sch033 Provision that may be made by regulations under paragraph 8(1)

s.sch034 Introduction

s.sch034 Supplementary

s.sch034 Relief not withdrawn if transferor company leaves group

s.sch034 Relief not withdrawn in case of winding-up

s.sch034 Relief not withdrawn in case of exempt acquisition

s.sch034 Interest

s.sch034 Recovery of group relief from from another group company or controlling director

s.sch034 Recovery of group relief from another group company or controlling director: procedure and time limit

s.sch035 Introduction

s.sch035 Recovery of section 76 relief from another group company or controlling director: procedure and time limit

s.sch035 Power to require information

s.sch035 Supplementary

s.sch035 Change of control due to exempt transfer

s.sch035 Change of control due to intra-group transfer

s.sch035 Change of control due to exempt share acquisition

s.sch035 Change of control due to interest of loan creditor

s.sch035 Interest

s.sch035 Duty of acquiring company to notify particulars

s.sch035 Determination, collection and recovery of duty and interest

s.sch035 Recovery of section 76 relief from from another group company or controlling director

s.sch036 Introduction

s.sch036 Construction as one

s.sch036 Meaning of “subsale"

s.sch036 Introduction

s.sch036 Conveyance or transfer of property contracted to be sold

s.sch036 Construction of references to duty on transactions

s.sch036 Transactions relating to land in the UK and to other property

s.sch036 Person claiming relief to establish entitlement

s.sch037 Acquisition under statute

s.sch037 Interpretation

s.sch038 Introduction

s.sch038 Restriction on powers to provide for set-off

s.sch038 The charge

s.sch038 Meaning of “aggregate" etc

s.sch038 Exempt processes

s.sch038 Commercial exploitation

s.sch038 Responsibility for commercial exploitation

s.sch038 The register

s.sch038 Insolvency etc

s.sch038 Notification of registrability etc

s.sch039 Introduction

s.sch039 Enforcement of claims in the United Kingdom

s.sch039 Power to make supplementary provision by regulations

s.sch039 Proceedings on contested claims

s.sch039 Claims determined in taxpayer’s favour

s.sch039 Other supplementary provisions

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