| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 6 of 51 obligations carry a fine up to £3,000. 7 carry different penalties and 38 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person23 Director or Officer7 Trader7 Client5 Contractor3 Operator1

Plus 5 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

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 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

Client — also bound by 62 other Acts

Construction (Design and Management) Regulations 2015 32 duties

The Building (Higher-Risk Buildings Procedures) (Wales) Regulations 2025 19 duties

Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 17 duties

Building Regulations (Northern Ireland) 2012 14 duties

Building Regulations 2010 12 duties

Contractor — also bound by 173 other Acts

The National Health Service (Personal Medical Services Agreements) Regulations 2015 141 duties

The National Health Service (General Medical Services Contracts) Regulations 2015 136 duties

Construction (Design and Management) Regulations 2015 114 duties

The National Health Service (General Medical Services Contracts) (Wales) Regulations 2023 94 duties

The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 89 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

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 18 sections shown

18 other sections in this Part — procedural and definitional

s.001 Rates of tobacco products duty

s.002 Rate of duty on beer

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

s.004 Duty stamps for spirits etc

s.005 Rates

s.006 Road fuel gas

s.007 Sulphur-free fuel

s.008 Definition of “fuel oil”

s.009 Mixing of rebated oil

s.010 Bioethanol

s.011 Biodiesel

s.012 Fuel substitutes

s.013 Warehousing

s.014 Treatment of certain energy products

s.015 General betting duty: pool betting

s.016 Rates of gaming duty

s.017 Amusement machine licence duty: rates

s.018 Fee for payment of duty by credit card

Part 2

Value added tax

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.019 Disclosure of VAT avoidance schemes

s.020 Groups

s.021 Reverse charge on gas and electricity supplied by persons outside UK

s.022 Use of stock in trade cars for consideration less than market value

Part 3

Income tax, corporation tax and capital gains tax

35 of 136 sections shown

s.025 Charge and main rate for financial year 2005 Regulated

Pay Corporation Tax at the 30% rate for the 2005 financial yearTrader

s.027 Corporation tax starting rate and fraction for financial year 2004 Regulated

Other duties (1) — Crown / regulator

HMRC must apply 2004 corporation tax rates and marginal relief scalesStatutory regulator

s.055 Duty of company to give notice of coming within charge to corporation tax Prosecution

Fail to give required corporation‑tax noticeAny Person

Unlimited fine

s.055 Section 55: exception to duty to give notice Regulated

Notify HMRC within 3 months if corporation tax notice exception ceasesTrader

s.061 Deductions on account of tax from contract payments Regulated

Deduct tax from payments to subcontractors under CISContractor

s.062 Treatment of sums deducted Regulated

Pay CIS deductions to HMRCContractor

s.063 Registration for gross payment or for payment under deduction Regulated

s.070 Security for payments to HMRC Prosecution

Fail to provide required HMRC securityAny Person

Unlimited fine

s.071 Collection and recovery of sums to be deducted Regulated

Other duties (1) — Crown / regulator

HMRC must make regulations for collecting and recovering CIS deductionsStatutory regulator

s.072 Penalties Prosecution

Submit false information to become registered for gross paymentsAny Person

Fine up to £3,000

s.100 Interest payments: exemption notices

amended 1 time (opens in a new tab)

s.101 Payment of royalties without deduction at source

amended 8 times (opens in a new tab)

s.102 Claim for tax deducted at source from exempt interest or royalty payments

amended 2 times (opens in a new tab)

s.103 Special relationships

amended 1 time (opens in a new tab)

s.104 Anti-avoidance

amended 1 time (opens in a new tab)

s.106 Transitional provision

amended 1 time (opens in a new tab)

s.113 Issue of certificate

amended 1 time (opens in a new tab)

s.114 Refusal to issue certificate and appeal against refusal

amended 3 times (opens in a new tab)

s.115 Supplementary

amended 1 time (opens in a new tab)

s.121 “The losses claimed” and “the individual’s capital contribution to the trade”

amended 3 times (opens in a new tab)

s.123 “Film-related losses” and “non-taxable consideration”

amended 2 times (opens in a new tab)

s.124 Restriction of relief: non-active partners

amended 1 time (opens in a new tab)

s.125 Partnerships exploiting films

amended 1 time (opens in a new tab)

s.130 “A significant amount of time”

amended 2 times (opens in a new tab)

s.131 Companies in partnership

amended 3 times (opens in a new tab)

s.135 Rent factoring of leases of plant or machinery

amended 1 time (opens in a new tab)

s.137 Manufactured payments under arrangements having an unallowable purpose

amended 2 times (opens in a new tab)

s.138 Gilt strips

amended 1 time (opens in a new tab)

s.139 Gifts of shares, securities and real property to charities etc

amended 1 time (opens in a new tab)

s.140 Life policies etc.: restriction of corresponding deficiency relief

amended 1 time (opens in a new tab)

s.141 Relief for research and development: software and consumable items

amended 4 times (opens in a new tab)

s.142 Temporary increase in amount of first-year allowances for small enterprises

amended 1 time (opens in a new tab)

s.143 Deduction for expenditure by landlords on energy-saving items

amended 1 time (opens in a new tab)

s.147 Immediate needs annuities

amended 6 times (opens in a new tab)

s.148 Corporation tax: health service bodies

amended 1 time (opens in a new tab)

101 other sections in this Part — procedural and definitional

s.023 Charge and rates for 2004-05

s.024 Personal allowances for those aged 65 or more

s.026 Small companies' rate and fraction for financial year 2004

s.028 The non-corporate distribution rate

s.029 Special rates of tax applicable to trusts

s.030 Provision not at arm’s length: transactions between UK taxpayers etc

s.031 Exemptions for dormant companies and small and medium-sized enterprises

s.032 Special applications of paragraph 6 of Schedule 28AA to the Taxes Act 1988

s.033 Provision not at arm’s length: temporary relaxation of liability to penalty

s.034 Payments of excessive interest etc

s.035 Elimination of double counting etc

s.036 Balancing payments and elections to pay tax instead

s.037 Commencement and transitional provisions

s.038 Expenses of management: companies with investment business

s.039 Accounting period to which expenses of management are referable

s.040 Expenses of insurance companies

s.041 Related amendments to other enactments

s.042 Commencement of sections 38 to 41

s.043 Companies with investment business: transitional provisions

s.044 Insurance companies: transitional provisions

s.045 Amounts reversing expenses of management deducted: charge to tax

s.046 Power to make consequential amendments

s.047 Insurance companies etc.

s.048 Loan relationships: miscellaneous amendments

s.049 Derivative contracts: miscellaneous amendments

s.050 Generally accepted accounting practice

s.051 Use of different accounting practices within a group of companies

s.052 Amendment of enactments that operate by reference to accounting practice

s.053 Treatment of expenditure on research and development

s.054 Trading profits etc. from securities: taxation of amounts taken to reserves

s.056 Relief for community amateur sports clubs

s.057 Introduction

s.058 Sub-contractors

s.059 Contractors

s.060 Contract payments

s.062 Payments made in the knowledge of deliberate failures to comply

s.062 Returns made in the knowledge of deliberate failures to comply

s.062 Regulations

s.064 Requirements for registration for gross payment

s.065 Change in control of company registered for gross payment

s.066 Cancellation of registration for gross payment

s.067 Registration for gross payment: appeals

s.068 Registration for payment under deduction: cancellation and appeals

s.069 Verification etc of registration status of sub-contractors

s.070 Periodic returns by contractors etc

s.072 Penalties: deliberate failures to comply

s.072 Penalties under section 72A: officers’ liability

s.072 Appeals in relation to a decision notice under section 72B

s.073 Regulations under this Chapter: supplementary

s.073 Designated international organisations: exemption from section 59

s.074 Meaning of “construction operations”

s.075 Meaning of “the Inland Revenue” etc and delegation of Board’s functions

s.076 Consequential amendments

s.077 Commencement and transitional provision

s.078 Childcare and childcare vouchers

s.079 Exemption for loaned computer equipment

s.080 Vans

s.081 Emergency vehicles

s.082 European travel expenses of MPs and other representatives

s.083 Giving through the self-assessment return

s.084 Charge to income tax by reference to enjoyment of property previously owned

s.085 Relief where national insurance contributions met by employee

s.086 Shares in employee-controlled companies and unconnected companies

s.087 Restricted securities with artificially depressed value

s.088 Shares under approved plans and schemes

s.089 Shares acquired on public offer

s.090 Associated persons etc.

s.091 Income of spouses: jointly held property

s.092 Minor amendments of or connected with ITEPA 2003

s.093 Enterprise investment scheme

s.094 Venture capital trusts

s.095 Corporate venturing scheme

s.096 Enterprise management incentives: subsidiaries

s.097 Introductory

s.098 Exemption from income tax for certain interest and royalty payments

s.099 Permanent establishments and “25% associates”

s.105 Consequential amendments

s.107 Introductory

s.108 Income tax credit etc for special withholding tax

s.109 Capital gains tax credit etc for special withholding tax

s.110 Credit under Part 18 of Taxes Act 1988 to be allowed first

s.111 Computation of income etc subject to special withholding tax only

s.112 Computation of income etc subject to foreign tax and special withholding tax

s.116 Restriction of gifts relief etc

s.117 Private residence relief

s.118 Authorised unit trusts: treatment of umbrella schemes

s.119 Individuals benefited by film relief

s.120 “Disposal of a right of the individual to profits arising from the trade”

s.122 Computing the chargeable amount

s.122 Partners: meaning of “capital contribution to the trade”

s.126 Losses derived from exploiting licence: introductory

s.127 Charge to income tax

s.128 Definitions for purposes of section 127

s.129 Disposals to which section 126 applies

s.132 Companies in partnership: supplementary

s.133 Relationship with chargeable gains

s.134 Finance leasebacks

s.136 Manufactured dividends

s.144 Lloyd’s names: conversion to limited liability underwriting

s.145 Offshore funds

s.146 Meaning of “offshore installation”

Part 4

Pension schemes etc

269 of 272 sections shown

s.150 Meaning of “pension scheme”

amended 4 times (opens in a new tab)

s.151 Meaning of “member”

amended 2 times (opens in a new tab)

s.152 Meaning of “arrangement”

amended 15 times (opens in a new tab)

s.153 Registration of pension schemes Imprisonment

6 months imprisonment · amended 8 times (opens in a new tab)

s.153 Power to require information or documents in relation to applications for registration

amended 8 times

s.153 Power to inspect documents in relation to applications for registration

amended 8 times

s.153 Penalties for failure to comply with information notices etc

amended 8 times

s.153 Penalties for inaccurate information in applications

amended 8 times

s.153 Penalties for inaccurate information or documents provided under information notice

amended 8 times

s.153 Penalties for false declarations Prosecution

Submit a false declaration with a finance applicationAny Person

Unlimited fine · amended 8 times

s.154 Persons by whom registered pension scheme may be established

amended 4 times (opens in a new tab)

s.155 Persons by whom scheme may be established: supplementary

amended 3 times (opens in a new tab)

s.156 Appeal against decision not to register

amended 8 times (opens in a new tab)

s.156 Cases where application for registration not decided within 6 months

amended 8 times

s.157 De-registration Regulated

Other duties (1) — Crown / regulator

HMRC must notify the scheme administrator when de-registering a pension schemeStatutory regulator

s.158 Grounds for de-registration

amended 17 times (opens in a new tab)

s.159 Appeal against decision to de-register

amended 7 times (opens in a new tab)

s.159 Power to require information or documents for purpose of considering if scheme administrator is fit and proper

amended 7 times

s.159 Power to inspect documents for purpose of considering if scheme administrator is fit and proper

amended 7 times

s.159 Penalties for failure to comply with information notices etc

amended 7 times

s.159 Penalties for inaccurate information or documents provided under information notice Prosecution

Provide inaccurate information under an information noticeAny Person

Unlimited fine · amended 7 times

s.160 Payments by registered pension schemes

amended 12 times (opens in a new tab)

s.161 Meaning of “payment” etc

amended 11 times (opens in a new tab)

s.162 Meaning of “loan”

amended 10 times (opens in a new tab)

s.163 Meaning of “borrowing” etc

amended 2 times (opens in a new tab)

s.164 Authorised member payments

amended 19 times (opens in a new tab)

s.165 Pension rules

amended 29 times (opens in a new tab)

s.166 Lump sum rule

amended 22 times (opens in a new tab)

s.167 Pension death benefit rules

amended 30 times (opens in a new tab)

s.168 Lump sum death benefit rule

amended 10 times (opens in a new tab)

s.169 Recognised transfers

amended 24 times (opens in a new tab)

s.170 Appeal against decision to exclude recognised overseas pension scheme

amended 8 times (opens in a new tab)

s.171 Scheme administration member payments

amended 3 times (opens in a new tab)

s.172 Assignment

amended 13 times (opens in a new tab)

s.172 Surrender

amended 13 times

s.172 Increase in rights of connected person on death

amended 13 times

s.172 Increase in rights on death arising from alternatively secured pension fund etc

amended 13 times

s.172 Allocation of unallocated employer contributions

amended 13 times

s.172 Limit on increase in benefits

amended 13 times

s.173 Benefits

amended 18 times (opens in a new tab)

s.174 Value shifting

amended 5 times (opens in a new tab)

s.174 Taxable property held by investment-regulated pension schemes

amended 5 times

s.175 Authorised employer payments

amended 2 times (opens in a new tab)

s.176 Public service scheme payment

amended 1 time (opens in a new tab)

s.177 Authorised surplus payment

amended 1 time (opens in a new tab)

s.178 Compensation payments

amended 1 time (opens in a new tab)

s.179 Authorised employer loan

amended 4 times (opens in a new tab)

s.180 Scheme administration employer payments

amended 4 times (opens in a new tab)

s.181 Value shifting

amended 3 times (opens in a new tab)

s.181 Minimum level of payment

amended 3 times

s.182 Unauthorised borrowing: money purchase arrangements other than collective money purchase arrangements

amended 13 times (opens in a new tab)

s.183 Effect of unauthorised borrowing: money purchase arrangements other than collective money purchase arrangements

amended 2 times (opens in a new tab)

s.184 Unauthorised borrowing: other arrangements

amended 6 times (opens in a new tab)

s.185 Effect of unauthorised borrowing: other arrangements

amended 1 time (opens in a new tab)

s.185 Income from taxable property

amended 1 time

s.185 Annual profits and deemed profits

amended 1 time

s.185 Deemed market value

amended 1 time

s.185 Apportionment to pension scheme

amended 1 time

s.185 Credit for tax paid

amended 1 time

s.185 Gains from taxable property

amended 1 time

s.185 Disposal by person holding directly

amended 1 time

s.185 Disposal of interest in vehicle

amended 1 time

s.185 Credit for tax paid

amended 1 time

s.185 Effect of repayment of certain pre-6 April 2015 lump sums

amended 1 time

s.186 Income

amended 4 times (opens in a new tab)

s.187 Chargeable gains

amended 1 time (opens in a new tab)

s.188 Relief for contributions

amended 7 times (opens in a new tab)

s.189 Relevant UK individual

amended 16 times (opens in a new tab)

s.190 Annual limit for relief

amended 2 times (opens in a new tab)

s.191 Methods of giving relief

amended 1 time (opens in a new tab)

s.192 Relief at source

amended 14 times (opens in a new tab)

s.192 Relief at source: additional relief

amended 14 times

s.192 Relief at source: excessive relief given Regulated

Repay excessive tax relief if your tax residency or rate changesTrader

amended 14 times

s.193 Relief under net pay arrangements

amended 4 times (opens in a new tab)

s.193 Net pay arrangements: relief where no income tax liability

amended 4 times

s.194 Relief on making of claim

amended 3 times (opens in a new tab)

s.195 Transfer of certain shares to be treated as payment of contribution

amended 3 times (opens in a new tab)

s.195 Life assurance premium contributions

amended 3 times

s.196 Relief for employers in respect of contributions paid

amended 7 times (opens in a new tab)

s.196 Power to restrict relief

amended 7 times

s.196 Employer asset-backed contributions: denial of relief (1)

amended 7 times

s.196 Employer asset-backed contributions: “acceptable structured finance arrangement” (1)

amended 7 times

s.196 Employer asset-backed contributions: denial of relief (2)

amended 7 times

s.196 Employer asset-backed contributions: “acceptable structured finance arrangement” (2)

amended 7 times

s.196 Employer asset-backed contributions: denial of relief (3)

amended 7 times

s.196 Employer asset-backed contributions: “acceptable structured finance arrangement” (3)

amended 7 times

s.196 Employer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change”

amended 7 times

s.196 Employer asset-backed contributions: change in lender's original position under acceptable structured finance arrangement etc

amended 7 times

s.196 Employer asset-backed contributions: further events which cause section 196I to apply

amended 7 times

s.196 Employer asset-backed contributions: “advances” under acceptable structured finance arrangements

amended 7 times

s.196 Employer asset-backed contributions: supplementary

amended 7 times

s.197 Spreading of relief

amended 9 times (opens in a new tab)

s.198 Spreading of relief: cessation of business

amended 2 times (opens in a new tab)

s.199 Deemed contributions

amended 6 times (opens in a new tab)

s.199 Indirect contributions

amended 6 times

s.200 No other relief for employers in connection with contributions

amended 6 times (opens in a new tab)

s.201 Relief for employees

amended 1 time (opens in a new tab)

s.202 Minimum contributions under pensions legislation

amended 3 times (opens in a new tab)

s.203 Inheritance tax exemptions

amended 2 times (opens in a new tab)

s.204 Authorised pensions and lump sums

amended 3 times (opens in a new tab)

s.205 Short service refund lump sum charge

amended 7 times (opens in a new tab)

s.205 Serious ill-health lump sum charge

amended 7 times

s.206 Special lump sum death benefits charge

amended 26 times (opens in a new tab)

s.206 Partial repayment of section 206 charge where IHT paid by recipient of benefit

amended 26 times

s.206 Supplementary charge on refund of overpaid IHT

amended 26 times

s.207 Authorised surplus payments charge

amended 7 times (opens in a new tab)

s.208 Unauthorised payments charge

amended 10 times (opens in a new tab)

s.209 Unauthorised payments surcharge

amended 12 times (opens in a new tab)

s.210 Surchargeable unauthorised member payments

amended 8 times (opens in a new tab)

s.211 Valuation of crystallised rights for purposes of section 210

amended 5 times (opens in a new tab)

s.212 Valuation of uncrystallised rights for purposes of section 210

amended 8 times (opens in a new tab)

s.213 Surchargeable unauthorised employer payments

amended 7 times (opens in a new tab)

s.213 High income excess relief charge

amended 7 times

s.213 High income

amended 7 times

s.213 Gross income

amended 7 times

s.213 Relevant income

amended 7 times

s.213 The appropriate rate

amended 7 times

s.213 Total pension savings amount

amended 7 times

s.213 Money purchase arrangements other than cash balance arrangements

amended 7 times

s.213 Cash balance arrangements

amended 7 times

s.213 Adjustment of closing rights

amended 7 times

s.213 Defined benefits arrangements

amended 7 times

s.213 Adjustment of closing pension and lump sum

amended 7 times

s.213 Age-related factors

amended 7 times

s.213 Uprating of opening rights, pension and lump sum

amended 7 times

s.213 Hybrid arrangements

amended 7 times

s.213 Anti-avoidance

amended 7 times

s.213 Power to make regulations about charge

amended 7 times

s.214 Lifetime allowance charge

amended 2 times (opens in a new tab)

s.215 Amount of charge

amended 7 times (opens in a new tab)

s.216 Benefit crystallisation events and amounts crystallised

amended 36 times (opens in a new tab)

s.217 Persons liable to charge

amended 8 times (opens in a new tab)

s.218 Individual’s lifetime allowance and standard lifetime allowance

amended 14 times (opens in a new tab)

s.219 Availability of individual’s lifetime allowance

amended 13 times (opens in a new tab)

s.220 Pension credits from previously crystallised rights

amended 3 times (opens in a new tab)

s.221 Non-residence: general

amended 1 time (opens in a new tab)

s.222 Non-residence: money purchase arrangements

amended 2 times (opens in a new tab)

s.223 Non-residence: other arrangements

amended 4 times (opens in a new tab)

s.224 Transfers from recognised overseas pension scheme: general

amended 1 time (opens in a new tab)

s.225 Overseas scheme transfers: money purchase arrangements

amended 1 time (opens in a new tab)

s.226 Overseas scheme transfers: other arrangements

amended 3 times (opens in a new tab)

s.227 Annual allowance charge Regulated

Pay the annual allowance tax charge on excess pension contributionsTrader

amended 37 times (opens in a new tab)

s.227 Individuals who meet flexible drawdown conditions

amended 37 times

s.227 The alternative chargeable amount

amended 37 times

s.227 Meaning of “money-purchase input sub-total”

amended 37 times

s.227 Pension input amounts in respect of certain hybrid arrangements

amended 37 times

s.227 Pension input periods ending before rights are first flexibly accessed

amended 37 times

s.227 Pension input periods in which rights are first flexibly accessed

amended 37 times

s.227 When pension rights are first flexibly accessed

amended 37 times

s.227 The chargeable amount

amended 37 times

s.228 Annual allowance

amended 6 times (opens in a new tab)

s.228 Carry forward of unused annual allowance

amended 6 times

s.228 Carry forward: certain periods treated as pension input periods

amended 6 times

s.228 Annual allowance for, and carry-forward from, 2015-16

amended 6 times

s.228 Tapered reduction of annual allowance: high-income individual

amended 6 times

s.228 Anti-avoidance in connection with section 228ZA

amended 6 times

s.229 Total pension input amount

amended 6 times (opens in a new tab)

s.230 Cash balance arrangements

amended 7 times (opens in a new tab)

s.231 Cash balance arrangements: uprating of opening value

amended 4 times (opens in a new tab)

s.232 Cash balance arrangements: adjustments of closing value

amended 29 times (opens in a new tab)

s.233 Other money purchase arrangements

amended 5 times (opens in a new tab)

s.234 Defined benefits arrangements

amended 30 times (opens in a new tab)

s.235 Defined benefits arrangements: uprating of opening value

amended 6 times (opens in a new tab)

s.236 Defined benefits arrangements: adjustments of closing value

amended 25 times (opens in a new tab)

s.236 Post-entitlement enhancements

amended 25 times

s.236 Defined benefits arrangements: public service pension schemes

amended 25 times

s.237 Hybrid arrangements

amended 6 times (opens in a new tab)

s.237 Liability of individual Regulated

Pay the annual allowance tax charge on pension savingsTrader

amended 6 times

s.237 Liability of scheme administrator

amended 6 times

s.237 Time limit for notices under section 237B

amended 6 times

s.237 Exceptions

amended 6 times

s.237 Discharge of scheme administrator's liability Regulated

Apply for relief from pension scheme tax liabilityDirector or Officer

amended 6 times

s.237 Consequential benefit adjustments to be reasonable etc

amended 6 times

s.237 Power to modify rules

amended 6 times

s.237 Pension input amounts for input periods ending in 2015-16

amended 6 times

s.238 Pension input period : arrangement commencing before 9 July 2015

amended 12 times (opens in a new tab)

s.238 Power to make orders about charge

amended 12 times

s.238 Pension input periods from 9 July 2015 for existing arrangement

amended 12 times

s.238 Pension input periods for arrangement commencing after 8 July 2015

amended 12 times

s.239 Scheme sanction charge Regulated

Pay the scheme sanction charge on taxable pension paymentsDirector or Officer

amended 11 times (opens in a new tab)

s.240 Amount of charge

amended 4 times (opens in a new tab)

s.241 Scheme chargeable payment

amended 5 times (opens in a new tab)

s.242 De-registration charge

amended 6 times (opens in a new tab)

s.242 Meaning of “non-UK registered scheme”

amended 6 times

s.242 Meaning of “UK-relieved funds”

amended 6 times

s.242 Application of this Part to non-UK registered schemes

amended 6 times

s.242 Non-UK registered schemes: annual allowance charge

amended 6 times

s.242 Investment-regulated non-UK registered schemes

amended 6 times

s.243 Overseas pension schemes: migrant member relief

amended 1 time (opens in a new tab)

s.244 Non-UK schemes: application of certain charges

amended 3 times (opens in a new tab)

s.244 Overseas transfer charge

amended 3 times

s.244 Overseas transfer charge: introduction

amended 3 times

s.244 Overseas transfer charge: interpretation

amended 3 times

s.244 Overseas transfer charge: transfers where no exclusion applies

amended 3 times

s.244 Exclusion: member and receiving scheme in same country

amended 3 times

s.244 Exclusion: receiving scheme in EEA state or Gibraltar , and member resident in UK or EEA state

amended 3 times

s.244 Exclusion: receiving scheme is an occupational pension scheme

amended 3 times

s.244 Exclusion: receiving scheme set up by international organisation

amended 3 times

s.244 Exclusion: receiving scheme is an overseas public service scheme

amended 3 times

s.244 Exclusions: avoidance of double charge, and transitional protections

amended 3 times

s.244 Power to provide for further exclusions

amended 3 times

s.244 Circumstances in which exclusions do not apply

amended 3 times

s.244 Overseas transfer charge: transfers exceeding available allowance

amended 3 times

s.244 Member’s overseas transfer allowance

amended 3 times

s.244 Availability of member’s overseas transfer allowance

amended 3 times

s.244 Information to be provided by relieved relevant non-UK scheme on block transfer

amended 3 times

s.244 Persons liable to charge Regulated

Pay tax charges on transfers to overseas pension schemesDirector or Officer

amended 3 times

s.244 Amount of charge

amended 3 times

s.244 Meaning of “transferred value”

amended 3 times

s.244 Accounting for overseas transfer charge by scheme managers

amended 3 times

s.244 Repayments of charge on subsequent excluding events

amended 3 times

s.244 Discharge of liability of scheme administrator or manager Regulated

Apply for relief from the overseas transfer chargeDirector or Officer

amended 3 times

s.245 Restriction of deduction for contributions by employer

amended 3 times (opens in a new tab)

s.246 Restriction of deduction for non-contributory provision

amended 9 times (opens in a new tab)

s.246 Case where no relief for provision by an employer

amended 9 times

s.247 Abolition of income tax charge in respect of employer payments

amended 1 time (opens in a new tab)

s.248 Employer’s cost of insuring against non-payment of benefit

amended 1 time (opens in a new tab)

s.249 Taxation of non-pension benefits

amended 4 times (opens in a new tab)

s.250 Registered pension scheme return

amended 2 times (opens in a new tab)

s.251 Information: general requirements

amended 9 times (opens in a new tab)

s.252 Notices requiring documents or particulars

amended 2 times (opens in a new tab)

s.253 Appeal against notices

amended 11 times (opens in a new tab)

s.254 Accounting for tax by scheme administrators

amended 12 times (opens in a new tab)

s.255 Assessments under this Part

amended 8 times (opens in a new tab)

s.255 Electronic payment

amended 8 times

s.255 Payments to be cleared payments

amended 8 times

s.256 Enhanced ... allowance regulations

amended 13 times (opens in a new tab)

s.257 Registered pension scheme return Prosecution

Fail to submit required pension scheme returnAny Person

Fine up to £100 · amended 4 times (opens in a new tab)

s.258 Information required by regulations

amended 3 times (opens in a new tab)

s.259 Documents and particulars required by notice

amended 3 times (opens in a new tab)

s.260 Accounting return

amended 6 times (opens in a new tab)

s.261 Enhanced ... allowance regulations: documents and information

amended 13 times (opens in a new tab)

s.262 Enhanced ... allowance regulations: failures to comply Prosecution

Fail to provide documents or information required by enhanced allowance regulationsAny Person

Fine up to £3,000 · amended 6 times (opens in a new tab)

s.263 ... Enhanced protection: benefit accrual Prosecution

Fail to notify HMRC of pension benefit accrualAny Person

Fine up to £3,000 · amended 5 times (opens in a new tab)

s.264 False statements etc Prosecution

Make a false statement to obtain pension tax reliefAny Person

Fine up to £3,000 · amended 5 times (opens in a new tab)

s.265 Winding-up to facilitate payment of lump sums Prosecution

Wind up pension scheme mainly to pay lump‑sum benefitsAny Person

Fine up to £3,000 · amended 5 times (opens in a new tab)

s.266 Transfers to insured schemes Prosecution

Transfer pension scheme assets to an insured scheme incorrectlyAny Person

Fine up to £3,000 · amended 2 times (opens in a new tab)

s.266 Member's liability

amended 2 times

s.266 Scheme's liability

amended 2 times

s.267 Lifetime allowance charge

amended 5 times (opens in a new tab)

s.268 Unauthorised payments surcharge and scheme sanction charge Regulated

Apply to HMRC to cancel pension tax surchargesDirector or Officer

amended 6 times (opens in a new tab)

s.269 Appeal against decision on discharge of liability

amended 19 times (opens in a new tab)

s.270 Meaning of “scheme administrator”

amended 10 times (opens in a new tab)

s.271 Liability of scheme administrator

amended 9 times (opens in a new tab)

s.272 Trustees etc. liable as scheme administrator

amended 5 times (opens in a new tab)

s.272 Liabilities of independent trustee

amended 5 times

s.272 Liabilities of scheme administrator appointed by independent trustee etc

amended 5 times

s.272 Former scheme administrator etc to retain liability

amended 5 times

s.273 Members liable as scheme administrator

amended 9 times (opens in a new tab)

s.273 Insurance company liable as scheme administrator

amended 9 times

s.273 Power of trustees or managers to make certain payments

amended 9 times

s.273 Income and gains from taxable property

amended 9 times

s.274 Supplementary

amended 7 times (opens in a new tab)

s.274 Power to split schemes

amended 7 times

s.274 National Employment Savings Trust and Master Trust schemes

amended 7 times

s.274 Treatment of pension benefits reclaimed from reclaim fund etc

amended 7 times

s.274 Master Trust schemes

amended 7 times

s.274 Collective money purchase schemes

amended 7 times

s.274 Power to make provision about collective money purchase schemes

amended 7 times

s.275 Insurance company

amended 3 times (opens in a new tab)

s.276 Relevant valuation factor

amended 1 time (opens in a new tab)

s.278 Market value

amended 3 times (opens in a new tab)

s.278 Disqualifying pension credits

amended 3 times

s.278 Annuities and scheme pensions: meaning of “related to”

amended 3 times

s.279 Other definitions

amended 14 times (opens in a new tab)

s.280 Abbreviations and general index

amended 69 times (opens in a new tab)

s.281 Minor and consequential amendments

amended 6 times (opens in a new tab)

s.282 Orders and regulations

amended 13 times (opens in a new tab)

s.283 Transitionals and savings

amended 3 times (opens in a new tab)

3 other sections in this Part — procedural and definitional

s.149 Overview of Part 4

s.277 Valuation assumptions

s.284 Commencement

Part 5

Oil

1 of 4 sections shown

s.285 Certain receipts not to be tariff receipts

amended 2 times (opens in a new tab)

3 other sections in this Part — procedural and definitional

s.286 Petroleum extraction activities: exploration expenditure supplement

s.287 Restrictions on expenditure allowable

s.288 Terminal losses

Part 6

Other taxes

2 of 17 sections shown

s.295 Amendments to penalty regime

amended 1 time (opens in a new tab)

s.298 Notification, registration and penalties

amended 2 times (opens in a new tab)

15 other sections in this Part — procedural and definitional

s.289 Supplies to producers of commodities

s.290 Transitional tax credit in Northern Ireland: changes to existing scheme

s.291 Transitional tax credit in Northern Ireland: new scheme

s.292 Lorry road-user charge

s.293 Delivery of accounts etc

s.294 Grant of probate

s.296 Miscellaneous amendments

s.297 Leases

s.299 Claims not included in returns

s.300 Assents and appropriations by personal representatives

s.301 Chargeable consideration

s.302 Charities relief

s.303 Shared ownership leases

s.304 Application to certain partnership transactions

s.305 Liability of partners

Part 7

Disclosure of tax avoidance schemes

31 of 44 sections shown

s.307 Meaning of “promoter”

amended 10 times (opens in a new tab)

s.308 Duties of promoter Regulated

Disclose tax avoidance schemes to HMRCAny Person

amended 9 times (opens in a new tab)

s.308 Supplemental information

amended 9 times

s.309 Duty of person dealing with promoter outside United Kingdom Regulated

Notify HMRC of tax arrangements involving overseas promotersClient

s.310 Duty of parties to notifiable arrangements not involving promoter Regulated

Report tax avoidance schemes if no UK promoter is involvedAny Person

s.310 Duty to provide further information requested by HMRC Regulated

Provide further information or documents to HMRC upon requestAny Person

s.310 Failure to provide information under section 310A: application to the Tribunal Regulated

Other duties (1) — Crown / regulator

Tribunal may order you to provide documents relevant to tax arrangementsTribunal / Court

s.310 Duty of promoters to provide updated information Regulated

Update HMRC if your tax arrangement name or promoter details changeAny Person

s.311 Allocation of reference number to arrangements

amended 5 times (opens in a new tab)

s.311 Duty of HMRC to notify persons of reference number Regulated

Other duties (1) — Crown / regulator

HMRC must notify relevant parties of tax arrangement reference numbersStatutory regulator

amended 5 times

s.311 Right of appeal: section 311(3) case

amended 5 times

s.311 Duty to provide further information requested by HMRC: section 311(3) case Regulated

Provide documents and info to HMRC about tax arrangements upon requestAny Person

amended 5 times

s.312 Duty of promoter to notify client of number : section 311(2) case Regulated

Notify clients of tax scheme reference numbersAny Person

amended 4 times (opens in a new tab)

s.312 Duty of client to notify parties of number Regulated

Pass on tax avoidance scheme reference number to other partiesClient

amended 4 times

s.312 Duty of client to provide information ... Regulated

Provide prescribed information to promoter after receiving reference numberClient

amended 4 times

s.312 Duty to notify client of reference number: section 311(3) case Regulated

Pass on DOTAS reference numbers to your clientsClient

amended 4 times

s.313 Duty of parties to notify HMRC of reference number etc

amended 11 times (opens in a new tab)

s.313 Pre-disclosure enquiry Regulated

Respond to HMRC enquiries about tax-notifiable arrangementsAny Person

amended 11 times

s.313 Reasons for non-disclosure: supporting information Regulated

Provide supporting info to HMRC regarding non-disclosure of tax schemesAny Person

amended 11 times

s.313 Provision of information to HMRC by introducers Regulated

Provide information to HMRC if you are an 'introducer' for tax proposalsAny Person

amended 11 times

s.313 Duty to provide details of clients Regulated

Provide client details to HMRC regarding tax avoidance schemesAny Person

amended 11 times

s.313 Enquiry following disclosure of client details Regulated

Provide information to HMRC about other involved partiesOperator

amended 11 times

s.313 Duty of employer to notify HMRC of details of employees etc Regulated

Notify HMRC of employee details when tax advantage arises from notifiable arrangementClient

amended 11 times

s.316 Information to be provided in form and manner specified by HMRC

amended 8 times (opens in a new tab)

s.316 Duty to provide additional information

amended 8 times

s.316 Confidentiality

amended 8 times

s.316 Publication by HMRC

amended 8 times

s.316 Section 316C: subsequent judicial rulings

amended 8 times

s.317 Regulations under Part 7

amended 1 time (opens in a new tab)

s.317 Special Commissioners: procedure

amended 1 time

s.318 Interpretation of Part 7

amended 14 times (opens in a new tab)

13 other sections in this Part — procedural and definitional

s.305 Introduction

s.306 Meaning of “notifiable arrangements” and “notifiable proposal”

s.306 Doubt as to notifiability

s.310 Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable

s.314 Legal professional privilege

s.314 Order to disclose

s.315 Penalties

s.315 Further penalties

s.315 Determination of penalties

s.315 Failure to comply with time limit

s.315 Other exemptions from liability to a penalty

s.315 Regulations to vary amounts

s.319 Part 7: commencement and savings

Part 8

Miscellaneous matters

2 of 6 sections shown

s.322 Mutual assistance: customs union with the Principality of Andorra

amended 4 times (opens in a new tab)

s.324 Government borrowing: preparations for possible adoption of Euro

amended 2 times (opens in a new tab)

4 other sections in this Part — procedural and definitional

s.320 Exclusion of extended limitation period in England, Wales and Northern Ireland

s.321 Exclusion of extended prescriptive period in Scotland

s.323 Ending of shipbuilders' relief

s.325 Premium bonds

Part 9

Supplementary provisions

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.326 Repeals

s.327 Interpretation

s.328 Short title

Schedules

5 of 764 shown

s.sch001 New Schedule 2A to the Alcoholic Liquor Duties Act 1979 Prosecution

Sell or deal in unstamped alcohol containersAny Person

Unlimited fine

s.sch011 The company must satisfy the Inland Revenue, by such evidence... Regulated

Satisfy HMRC of UK business activity and conditionsTrader

s.sch011 In the case of an application for an individual or... Regulated

Firm must satisfy conditions for partner's gross payment registrationContractor

s.sch030 (1) Amount 1 arises if paragraph (a) of section 179... Regulated

Ensure pension scheme loans do not exceed 50% of assetsDirector or Officer

s.sch033 (1) For the purposes of this Schedule an overseas pension... Regulated

Notify HMRC and give undertakings to qualify an overseas pension schemeAny Person

759 other schedules

s.007 Insurance companies etc

s.008 Loan relationships: miscellaneous amendments

s.010 Amendment of enactments that operate by reference to accounting practice

s.011 Conditions for registration for gross payment

s.014 Vans

s.016 Relief where national insurance contributions met by employee

s.017 Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003

s.020 Corporate venturing scheme

s.021 Chargeable gains: restriction of gifts relief etc

s.022 Chargeable gains: private residence relief

s.026 Offshore funds

s.027 Meaning of “offshore installation”

s.028 Registered pension schemes: authorised pensions—supplementary

s.032 Registered pension schemes: benefit crystallisation events ...

s.034 Non-UK schemes: application of certain charges and protections etc

s.035 Pension schemes etc: minor and consequential amendments

s.037 Oil taxation: tax-exempt tariffing receipts and assets producing them

s.039 Stamp duty land tax and stamp duty

s.040 Stamp duty land tax: claims not included in returns

s.041 Stamp duty land tax: application to certain partnership transactions

s.sch001 The Schedule inserted before Schedule 3 to the Alcoholic Liquor...

s.sch002 Disclosure of value added tax avoidance schemes

s.sch002 After section 58 of the Value Added Tax Act 1994...

s.sch002 After Schedule 11 to that Act insert— SCHEDULE 11A Disclosure...

s.sch002 In section 70 of the Value Added Tax Act 1994...

s.sch002 In section 83 of that Act (appeals) after paragraph (z)...

s.sch002 (1) Section 84 of that Act (further provisions relating to...

s.sch002 In section 97 of that Act (orders, rules and regulations)...

s.sch003 Corporation tax: the non-corporate distribution rate: supplementary provisions

s.sch003 The provisions of this Schedule supplement section 13AB (corporation tax:...

s.sch003 (1) The basic rule is that the allocation of excess...

s.sch003 (1) This paragraph applies where an amount of excess NCDs...

s.sch003 (1) The provisions of this Part of this Schedule as...

s.sch003 (1) Any excess NCDs not allocated to another company under...

s.sch003 (1) For the purposes of section 13AB and this Schedule...

s.sch003 (1) Section 13AB and this Schedule apply in relation to...

s.sch003 For the purposes of section 13AB and this Schedule, a...

s.sch003 (1) For the purposes of section 13AB and this Schedule...

s.sch003 In section 13AB and this Schedule— “basic profits” means the...

s.sch003 (1) A “non-corporate distribution” means a distribution made by a...

s.sch003 (1) A company’s underlying rate of corporation tax for an...

s.sch003 Where in an accounting period the total amount of the...

s.sch003 (1) This Part of this Schedule provides for the allocation...

s.sch003 (1) If at the end of the distribution period the...

s.sch003 (1) Excess NCDs falling to be allocated to another company...

s.sch003 (1) This paragraph applies where a company (“company A”) ceases...

s.sch004 (1) Section 677 of the Taxes Act 1988 (sums paid...

s.sch004 The side-note to section 694 of the Taxes Act 1988...

s.sch004 The amendments made by paragraph 1 have effect for the...

s.sch005 Provision not at arm’s length: related amendments

s.sch005 (1) Section 9A of the Taxes Management Act 1970 (c....

s.sch005 (1) In Schedule 18 (company tax returns, assessments and related...

s.sch005 Schedule 22 to the Finance Act 2000 (c. 17) (tonnage...

s.sch005 (1) Paragraph 58 is amended as follows.

s.sch005 (1) Paragraph 59 is amended as follows.

s.sch005 (1) Section 494 of the Taxes Act 1988 (charges on...

s.sch005 In Schedule 24 to the Taxes Act 1988, paragraph 20...

s.sch005 The Finance Act 1998 (c. 36) is amended as follows....

s.sch006 Expenses of companies with investment business and insurance companies

s.sch007 (1) In section 210A(10) of the Taxation of Chargeable Gains...

s.sch007 (1) . . . . . . . . ....

s.sch008 Schedule 9 to the Finance Act 1996 (c. 8) (loan...

s.sch008 (1) Paragraph 2 (late interest) is amended as follows.

s.sch008 (1) Paragraph 5 (bad debts etc) is amended as follows....

s.sch008 (1) Paragraph 6A (bad debt etc: parties having connection and...

s.sch008 (1) After paragraph 10 (imported losses etc) insert— Deemed assignment...

s.sch008 (1) Paragraph 18 (discounted securities of close companies) is amended...

s.sch008 (1) Paragraph 20 (major interest) is amended as follows.

s.sch009 Derivative contracts: miscellaneous amendments

s.sch009 Schedule 26 to the Finance Act 2002 (c. 23) is...

s.sch009 (1) Paragraph 13 is amended as follows.

s.sch009 (1) At the beginning of Part 6 (special computational provisions)...

s.sch009 (1) In paragraph 23, in sub-paragraph (7) (definition of amount...

s.sch009 (1) In paragraph 33(4)(b) (which refers to a subsequent statement...

s.sch010 (1) Section 84 of the Finance Act 1996 (c. 8)...

s.sch010 Omit section 92A of that Act (convertible securities etc.: debtor...

s.sch010 (1) Omit sections 93, 93A and 93B of that Act...

s.sch010 Omit section 94 of that Act (indexed gilt-edged securities).

s.sch010 After that section insert— Loan relationships with embedded derivatives (1) This section applies where a company is permitted or...

s.sch010 In section 95 of that Act (gilt strips), in subsection...

s.sch010 In section 96 of that Act (special rules for certain...

s.sch010 In section 101 of that Act (financial instruments), after subsection...

s.sch010 (1) Section 103 of that Act (interpretation) is amended as...

s.sch010 Schedule 9 to the Finance Act 1996 (c. 8) (loan...

s.sch010 In paragraph 3 (1) (options etc.) for “an authorised accruals...

s.sch010 (1) Section 84A of that Act (exchange gains and losses...

s.sch010 (1) Paragraph 5 (bad debts etc.) is amended as follows....

s.sch010 (1) Paragraph 5A (bad debts and consortium relief) is amended...

s.sch010 (1) Paragraph 6 (bad debts etc where parties have a...

s.sch010 (1) Paragraph 6A (bad debts etc.: parties having connection and...

s.sch010 (1) Paragraph 6B (bad debts etc. : companies becoming connected)...

s.sch010 (1) Paragraph 6C (bad debts etc. : cessation of connection)...

s.sch010 In paragraph 8 (restriction on writing off overseas sovereign debts...

s.sch010 (1) Paragraph 9 (further restriction on bringing into account losses...

s.sch010 In paragraph 10 (imported losses etc. ), for sub-paragraph (1)...

s.sch010 In paragraph 10A (deemed disposal on company ceasing to be...

s.sch010 For sections 85 and 86 of that Act (authorised accounting...

s.sch010 In paragraph 11 (transactions not at arm’s length), for sub-paragraph...

s.sch010 In paragraph 12 (continuity of treatment: groups etc.), in sub-paragraph...

s.sch010 In paragraph 13 (loan relationships for unallowable purposes), in the...

s.sch010 (1) Paragraph 14 (debits and credits treated as relating to...

s.sch010 In paragraph 16 (amounts imputed under Schedule 28AA to the...

s.sch010 (1) Paragraph 19 (partnerships involving companies) is amended as follows....

s.sch010 After paragraph 19 insert— Adjustment on change of accounting policy...

s.sch010 Schedule 10 to the Finance Act 1996 (c. 8) (loan...

s.sch010 For paragraph 1A (investment trusts and venture capital trusts: capital...

s.sch010 (1) Paragraph 2A (authorised unit trusts) is amended as follows....

s.sch010 In section 87 of that Act (accounting method where parties...

s.sch010 (1) Paragraph 2B (open-ended investment companies) is amended as follows....

s.sch010 (1) Paragraph 4 (company holdings in unit trusts and offshore...

s.sch010 In Schedule 11 to the Finance Act 1996 (c. 8)...

s.sch010 In section 440 of the Taxes Act 1988 (insurance companies:...

s.sch010 In section 730A of that Act (treatment of price differential...

s.sch010 In Schedule 28A of that Act (change in ownership of...

s.sch010 In paragraph 7(3) of Schedule 26 to the Transport Act...

s.sch010 (1) In Schedule 26 to the Finance Act 2002 (c....

s.sch010 (1) Paragraph 16 of that Schedule (exchange gains and losses...

s.sch010 In the heading to Part 4 of that Schedule for...

s.sch010 In section 88 of that Act (exemption from section 87...

s.sch010 For paragraphs 17 to 20 of that Schedule (authorised accounting...

s.sch010 In paragraph 21 (basis of accounting for contracts falling within...

s.sch010 In the heading to Part 5 of that Schedule (special...

s.sch010 (1) Paragraph 22 of that Schedule (bad debts etc.) is...

s.sch010 In paragraph 22A of that Schedule (deemed assignment of derivative...

s.sch010 In paragraph 23 of that Schedule (derivative contracts for unallowable...

s.sch010 (1) Paragraph 25 of that Schedule (debits and credits treated...

s.sch010 In paragraph 30 of that Schedule (transactions within groups: authorised...

s.sch010 In paragraph 31A of that Schedule (amounts imputed under Schedule...

s.sch010 (1) Paragraph 32 of that Schedule (authorised unit trusts: capital...

s.sch010 (1) Section 88A of that Act (accounting method where rate...

s.sch010 (1) Paragraph 33 of that Schedule (open-ended investment companies: capital...

s.sch010 In paragraph 34 of that Schedule (power to amend paragraphs...

s.sch010 In paragraph 36 of that Schedule (contracts relating to holdings...

s.sch010 For paragraph 38 of that Schedule (investment trusts and venture...

s.sch010 In paragraph 48 of that Schedule (election to treat contract...

s.sch010 In paragraph 49(4) of that Schedule (partnerships involving companies: provisions...

s.sch010 For paragraph 50 of that Schedule (partnerships involving companies: application...

s.sch010 After that paragraph insert— Adjustment on company changing to international...

s.sch010 Omit paragraph 52 of that Schedule (meaning of “statutory accounts”)....

s.sch010 In paragraph 54 (1) of that Schedule (interpretation)—

s.sch010 Omit section 90 of that Act (changes of accounting method)....

s.sch010 In section 440 of the Taxes Act 1988 (insurance companies:...

s.sch010 In Part 10 of Schedule 29 to the Finance Act...

s.sch010 In Part 13 of that Schedule (supplementary provisions), after paragraph...

s.sch010 (1) In Part 15 of that Schedule (interpretation) paragraph 134(a)...

s.sch010 In paragraph 15(4) of that Schedule (credits on revaluation of...

s.sch010 In paragraph 20 (1) of that Schedule (realisation of asset...

s.sch010 In paragraph 27 (1) of that Schedule (calculation of tax...

s.sch010 For sections 92 to 94AB of the Finance Act 1993...

s.sch010 (1) Section 730BB of the Taxes Act 1988 (exchange gains...

s.sch010 Where a company carries forward to its first period of...

s.sch010 After that section insert— Change of accounting basis applicable to...

s.sch010 (1) Omit section 92 of that Act (convertible securities etc....

s.sch011 (1) In the case of an application for an individual...

s.sch011 (1) The company must either— (a) satisfy the Inland Revenue,...

s.sch011 (1) The company must, subject to sub-paragraphs (2) and (3),...

s.sch011 (1) The conditions in paragraph 12 (compliance test: companies) do...

s.sch011 (1) The Treasury may by order made by statutory instrument...

s.sch011 In this Schedule “the qualifying period” means the period of...

s.sch011 (1) For any part of the qualifying period falling on...

s.sch011 Any power under this Schedule to make regulations prescribing the...

s.sch011 Regulations under paragraph 3(1), 7 (1) or 11 (1) prescribing...

s.sch011 The applicant must satisfy the Inland Revenue, by such evidence...

s.sch011 (1) The applicant must satisfy the Inland Revenue, by such...

s.sch011 (1) The applicant must, subject to sub-paragraphs (3) and (4),...

s.sch011 The applicant must satisfy the Inland Revenue, by such evidence...

s.sch011 (1) The partners must satisfy the Inland Revenue, by such...

s.sch011 (1) Subject to sub-paragraphs (2) and (3), each of the...

s.sch011 (1) The conditions in paragraph 8 (the compliance test: firms)...

s.sch011 In the case of an application for a company to...

s.sch012 Construction industry scheme: consequential amendments

s.sch012 (1) Section 12B of the Taxes Management Act 1970 (c....

s.sch012 (1) Section 582A of the Taxes Act 1988 is amended...

s.sch012 (1) Section 829 of the Taxes Act 1988 is amended...

s.sch012 (1) Section 130 of the Finance Act 1988 (c. 39)...

s.sch012 (1) Schedule 1 to the Social Security Contributions and Benefits...

s.sch012 (1) Section 56 of the Finance Act 1998 (c. 36)...

s.sch012 (1) Schedule 18 to the Finance Act 1998 is amended...

s.sch012 (1) Section 54 of the Income Tax (Earnings and Pensions)...

s.sch012 (1) Section 59D of the Taxes Management Act 1970 is...

s.sch012 (1) Section 59DA of the Taxes Management Act 1970 is...

s.sch012 (1) Section 62 of the Taxes Management Act 1970 is...

s.sch012 (1) Section 63 of the Taxes Management Act 1970 (c....

s.sch012 (1) Section 64 of the Taxes Management Act 1970 is...

s.sch012 (1) Section 98 of the Taxes Management Act 1970 is...

s.sch012 (1) Section 98A of the Taxes Management Act 1970 is...

s.sch012 (1) The Taxes Act 1988 is amended as follows.

s.sch013 Childcare and childcare vouchers

s.sch013 In Chapter 11 of Part 4 of the Income Tax...

s.sch013 (1) Chapter 4 of Part 3 of the Income Tax...

s.sch013 In Chapter 6 of Part 4 of the Income Tax...

s.sch014 The Income Tax (Earnings and Pensions) Act 2003 (c. 1)...

s.sch014 (1) Section 114 (cars, vans and related benefits) is amended...

s.sch014 In section 116(2) (when car is first made available and...

s.sch014 In section 119 (where alternative to benefit of car offered),...

s.sch014 For sections 155 to 166 substitute— Cash equivalent of the...

s.sch014 After section 169 insert— Van available to more than one...

s.sch014 (1) Section 170 (orders etc.) is amended as follows.

s.sch014 In section 237 (exemption from Chapter 10 of Part 3...

s.sch015 Charge to income tax on benefits received by former owner of property

s.sch015 In this Schedule— “IHTA 1984” means the Inheritance Tax Act...

s.sch015 (1) For the purposes of paragraphs 3(2) and 6(2) (the...

s.sch015 (1) Paragraph 3 (land), paragraph 6 (chattels) and paragraph 8...

s.sch015 (1) This Schedule does not apply in relation to any...

s.sch015 (1) This paragraph applies where, in relation to any person...

s.sch015 Regulations may confer further exemptions from the charges to income...

s.sch015 Except as otherwise provided by this Schedule, the value of...

s.sch015 Any disposition made by a person (“the chargeable person”) in...

s.sch015 Where a person (“A”) acts as guarantor in respect of...

s.sch015 (1) Where, in any year of assessment, a person (“the...

s.sch015 Where, in any year of assessment, a person is (apart...

s.sch015 (1) For the purposes of this Schedule whether a person...

s.sch015 (1) Regulations under this Schedule may— (a) make different provision...

s.sch015 (1) This paragraph applies where— (a) a person (“the chargeable...

s.sch015 (1) In this paragraph— “election” means an election under paragraph...

s.sch015 (1) This paragraph applies where— (a) an individual (“the chargeable...

s.sch015 (1) For any taxable period the chargeable amount in relation...

s.sch015 (1) For the purposes of paragraph 4 the annual value...

s.sch015 (1) This paragraph applies where— (a) an individual (“the chargeable...

s.sch015 (1) For any taxable period the chargeable amount in relation...

s.sch015 (1) This paragraph applies where— (a) the terms of a...

s.sch015 (1) For any taxable period the chargeable amount in relation...

s.sch016 (1) Chapter 2 of Part 7 of the Income Tax...

s.sch016 (1) Chapter 3 of Part 7 of the Income Tax...

s.sch016 (1) Chapter 5 of Part 7 of the Income Tax...

s.sch016 (1) Part 11 of the Income Tax (Earnings and Pensions)...

s.sch016 (1) Schedule 23 of the Finance Act 2003 (c. 14)...

s.sch016 (1) Section 119A of the Taxation of Chargeable Gains Act...

s.sch016 (1) In section 484(7) of the Income Tax (Earnings and...

s.sch017 (1) In Chapter 11 of Part 4 of the Income...

s.sch017 (1) In section 59A(8)(b) of the Taxes Management Act 1970...

s.sch017 (1) In Chapter 1 of Part 6 of the Income...

s.sch017 (1) In Part 4 of the Taxes Management Act 1970...

s.sch017 (1) In section 43 of the Finance Act 1989 (c....

s.sch017 (1) In section 25(2) of the Finance Act 1990 (c....

s.sch017 (1) Section 108 of the Finance Act 1995 (c. 4)...

s.sch017 (1) In Schedule 20 to the Finance Act 2000 (c....

s.sch017 (1) In Schedule 29 to the Finance Act 2002 (c....

s.sch017 (1) The Income Tax (Earnings and Pensions) Act 2003 (c....

s.sch018 Enterprise investment scheme

s.sch018 (1) Section 289 of the Taxes Act 1988 (eligibility for...

s.sch018 Schedule 5B to the Taxation of Chargeable Gains Act 1992...

s.sch018 (1) In paragraph 1(2) (definition of qualifying investment)—

s.sch018 In paragraph 1A (failure of conditions of application)—

s.sch018 (1) In paragraph 10 (re-investment in same company, etc)—

s.sch018 (1) In paragraph 13 (value received by investor) in sub-paragraph...

s.sch018 (1) In paragraph 14 (value received by other persons) in...

s.sch018 (1) In paragraph 14A (certain receipts to be disregarded for...

s.sch018 (1) In paragraph 16 (information)— (a) in sub-paragraph (6), for...

s.sch018 (1) In paragraph 19 (1) (interpretation)— (a) before the definition...

s.sch018 Except where otherwise provided, the amendments made by this Schedule...

s.sch019 In paragraph 1(3) of Schedule 15B to the Taxes Act...

s.sch019 Section 151A(3) of the Taxation of Chargeable Gains Act 1992...

s.sch019 Schedule 5C to that Act (venture capital trusts: deferred charge...

s.sch019 (1) The Taxation of Chargeable Gains Act 1992 is amended...

s.sch019 (1) The amendments made by this Part have effect in...

s.sch019 Schedule 28B to the Taxes Act 1988 (venture capital trusts:...

s.sch020 Schedule 15 to the Finance Act 2000 (c. 17) (the...

s.sch020 In paragraph 35 (requirement as to the shares) in sub-paragraph...

s.sch020 In paragraph 36 (requirement as to money raised)—

s.sch020 In paragraph 40 (entitlement to claim)— (a) in sub-paragraph (2),...

s.sch020 In paragraph 102 (minor definitions etc) after sub-paragraph (7) insert—...

s.sch020 In paragraph 103 (index of defined expressions), after the entry...

s.sch020 The amendments made by this Schedule have effect in relation...

s.sch020 In paragraph 3 (meaning of “the qualification period”)—

s.sch020 In paragraph 15 (introduction) after paragraph (e) insert—

s.sch020 In paragraph 20 (the qualifying subsidiaries requirement) for sub-paragraph (2)...

s.sch020 (1) Paragraph 21 (meaning of “qualifying subsidiary”) is amended as...

s.sch020 After paragraph 21 insert— The property managing subsidiaries requirement (1) The issuing company is not a qualifying issuing company...

s.sch020 In paragraph 23 (the trading activities requirement)—

s.sch020 In paragraph 24 (ceasing to meet trading requirements by reason...

s.sch020 In paragraph 25 (meaning of “qualifying trade”) in sub-paragraph (3)(b),...

s.sch021 (1) Section 98 of the Taxes Management Act 1970 (c....

s.sch021 (1) The amendment in paragraph 1(2) of this Schedule has...

s.sch021 (1) Section 79 of the Taxation of Chargeable Gains Act...

s.sch021 (1) Section 165 of the Taxation of Chargeable Gains Act...

s.sch021 After section 169A of the Taxation of Chargeable Gains Act...

s.sch021 (1) Section 260 of the Taxation of Chargeable Gains Act...

s.sch021 (1) Section 281 of the Taxation of Chargeable Gains Act...

s.sch021 (1) Section 282 of the Taxation of Chargeable Gains Act...

s.sch021 (1) Schedule A1 to the Taxation of Chargeable Gains Act...

s.sch021 (1) Schedule 7 to the Taxation of Chargeable Gains Act...

s.sch022 (1) Section 222 of the Taxation of Chargeable Gains Act...

s.sch022 (1) Section 223 of the Taxation of Chargeable Gains Act...

s.sch022 (1) Section 224 of the Taxation of Chargeable Gains Act...

s.sch022 (1) Section 225 of the Taxation of Chargeable Gains Act...

s.sch022 After section 225 of the Taxation of Chargeable Gains Act...

s.sch022 After section 226 of the Taxation of Chargeable Gains Act...

s.sch022 (1) The amendments in paragraphs 1(2) and 4(4)(a) of this...

s.sch022 (1) This paragraph has effect where section 226A of the...

s.sch023 (1) Sections 228B to 228E of the Capital Allowances Act...

s.sch023 (1) Sub-paragraph (2) applies where— (a) an existing leaseback is...

s.sch023 (1) In this Schedule— “existing leaseback” means a leaseback the...

s.sch023 (1) This paragraph applies if the pre-commencement rentals are greater...

s.sch023 (1) This paragraph applies where— (a) the existing leaseback terminates,...

s.sch023 Section 228C shall not apply where the existing leaseback terminates...

s.sch023 (1) Section 228C applies subject to this paragraph where—

s.sch023 (1) This paragraph applies if— (a) the existing leaseback terminates...

s.sch023 (1) This paragraph applies if the pre-commencement rentals are greater...

s.sch023 (1) This paragraph applies where— (a) the existing leaseback terminates,...

s.sch023 Section 228E shall not apply where the existing leaseback terminates...

s.sch024 Manufactured dividends

s.sch024 (1) In section 231AA of the Taxes Act 1988 (no...

s.sch024 (1) In Schedule 23A to the Taxes Act 1988 (manufactured...

s.sch024 (1) . . . . . . . . ....

s.sch025 Lloyd’s names: conversion to limited liability underwriting

s.sch025 The Finance Act 1993 (c. 34) is amended as follows....

s.sch025 After section 179A insert— Conversion to limited liability underwriting Schedule 20A to this Act (which makes provision for certain...

s.sch025 After Schedule 20 insert— SCHEDULE 20A Lloyd’s underwriters: conversion to...

s.sch026 (1) In paragraph 5(3) of Schedule 27 to the Taxes...

s.sch026 In section 587B of the Taxes Act 1988 (gifts of...

s.sch026 In section 212 of the Taxation of Chargeable Gains Act...

s.sch026 (1) Section 760 of the Taxes Act 1988 (non-qualifying offshore...

s.sch026 (1) In Schedule 27 to the Taxes Act 1988 (distributing...

s.sch026 (1) After section 762 of the Taxes Act 1988 insert—...

s.sch026 (1) In section 763(6) of the Taxes Act 1988 (offshore...

s.sch026 (1) This paragraph applies for the purposes of determining whether...

s.sch026 (1) In paragraph 5(3) of Schedule 27 to the Taxes...

s.sch026 At the beginning of Chapter 5 of Part 17 of...

s.sch026 (1) Section 757 of that Act (disposal of material interests...

s.sch026 In section 758 of that Act (offshore funds operating equalisation...

s.sch026 (1) Section 759 of that Act (material interests in offshore...

s.sch026 (1) Section 760 of that Act (non-qualifying offshore funds) is...

s.sch026 (1) Schedule 27 to that Act (distributing funds: supplementary) is...

s.sch026 In Schedule 28 to that Act (computation of offshore income...

s.sch027 In Part 19 of the Taxes Act 1988 (supplemental provisions),...

s.sch027 In Part 2 of Schedule 1 to the Capital Allowances...

s.sch027 (1) Paragraphs 8 to 10 have effect—

s.sch027 In section 40 of the Income Tax (Earnings and Pensions)...

s.sch027 In section 305 of the Income Tax (Earnings and Pensions)...

s.sch027 For section 385 of the Income Tax (Earnings and Pensions)...

s.sch027 In Part 2 of Schedule 1 to the Income Tax...

s.sch027 Paragraphs 12 to 15 have effect for the year 2004-05...

s.sch027 (1) Schedule 5 to the Income Tax (Earnings and Pensions)...

s.sch027 In section 832 (1) of the Taxes Act 1988 (interpretation...

s.sch027 Subject to the following provisions of this Schedule, paragraphs 1...

s.sch027 (1) Chapter 3 of Part 7 of the Taxes Act...

s.sch027 (1) Schedule 28B to the Taxes Act 1988 (venture capital...

s.sch027 (1) Schedule 15 to the Finance Act 2000 (the corporate...

s.sch027 (1) In Schedule 22 to the Finance Act 2000 (tonnage...

s.sch027 In section 94 of the Capital Allowances Act 2001 (expenditure...

s.sch027 (1) Section 153 of the Capital Allowances Act 2001 (ships...

s.sch028 For the purposes of this Part the ill-health condition is...

s.sch028 (A1) This paragraph applies in relation to drawdown pension years...

s.sch028 (1) This paragraph applies in relation to drawdown pension years...

s.sch028 (1) This paragraph applies if the member has reached the...

s.sch028 (1) For the purposes of this Part the member’s alternatively...

s.sch028 (1) “Alternatively secured pension year” means— (a) the period of...

s.sch028 (1) For the first alternatively secured pension year, the basis...

s.sch028 (1) A “relevant annuity”is an annuity of a description prescribed...

s.sch028 (1) . . . . . . . . ....

s.sch028 “The relevant day” means— (a) . . . . ....

s.sch028 “Relevant contributions” means— (a) relievable pension contributions paid by or...

s.sch028 (1) A declaration is “valid” if it complies with such...

s.sch028 (1) A person who was married to , or a...

s.sch028 (1) . . . . . . . . ....

s.sch028 (1) Paragraphs 16B and 16C apply where—

s.sch028 Paragraphs 16B and 16C do not apply if—

s.sch028 (1) Paragraph 16B does not apply if, at all times...

s.sch028 (1) This paragraph applies for the purposes of paragraph 16AB(4)....

s.sch028 (1) In paragraphs 16AC(3) and 16AD(3), U% means the highest...

s.sch028 (1) Where a pension is payable under the pension scheme...

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 “Dependants' drawdown pension” means— (a) a dependants' short-term annuity, or...

s.sch028 “The relevant day” means— (a) . . . . ....

s.sch028 “Relevant contributions” means— (a) relievable pension contributions paid by or...

s.sch028 (1) A declaration is “valid” if it complies with such...

s.sch028 “ Dependants' alternatively secured pension ” means dependants' income withdrawal....

s.sch028 (1) . . . . . . . . ....

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 Dependants' income withdrawal” means an amount (other than an annuity)...

s.sch028 (1) For the purposes of this Part a dependant's drawdown...

s.sch028 (1) For the purposes of this Part a dependant's flexi-access...

s.sch028 (1) Sub-paragraph (2) applies if— (a) a dependant's drawdown pension...

s.sch028 (1) Sub-paragraphs (2) and (3) apply if—

s.sch028 (1) “Drawdown pension year” means— (a) the period of 12...

s.sch028 (A1) This paragraph applies in relation to drawdown pension years...

s.sch028 (1) This paragraph applies in relation to drawdown pension years...

s.sch028 (1) This paragraph applies if the dependant has reached the...

s.sch028 (1) The Treasury may by order amend paragraph 24C(2) so...

s.sch028 (1) For the purposes of this Part a dependant’s alternatively...

s.sch028 (1) “Alternatively secured pension year” means— (a) the period of...

s.sch028 (1) For the first alternatively secured pension year, the basis...

s.sch028 (1) “ Nominee of the member ” means an individual—...

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 “Nominees' drawdown pension” means— (a) a nominees' short-term annuity, or...

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 “Nominees' income withdrawal” means an amount (other than an annuity)...

s.sch028 (1) For the purposes of this Part a nominee's flexi-access...

s.sch028 (1) “ Successor of the member ” means an individual—...

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 “Successors' drawdown pension” means— (a) a successors' short-term annuity, or...

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 “Successors' income withdrawal” means an amount (other than an annuity)...

s.sch028 (1) For the purposes of this Part a successor's flexi-access...

s.sch028 (1) Where this paragraph applies in relation to a pension...

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 “Drawdown pension” means— (a) a short-term annuity, or

s.sch028 “ Alternatively secured pension ” means income withdrawal.

s.sch028 (1) For the purposes of this Part an annuity payable...

s.sch028 Income withdrawal” means an amount (other than an annuity) which...

s.sch028 (1) For the purposes of this Part the member's drawdown...

s.sch028 (1) For the purposes of this Part the member's flexi-access...

s.sch028 (1) Sub-paragraph (2) applies if— (a) a member's drawdown pension...

s.sch028 (1) Sub-paragraphs (2) and (3) apply if—

s.sch028 (1) “Drawdown pension year” means— (a) the period of 12...

s.sch029 Registered pension schemes: authorised lump sums—supplementary

s.sch029 (1) For the purposes of this Part a lump sum...

s.sch029 For the purposes of this Part a lump sum is...

s.sch029 (1) A lump sum is a transitional 2013/14 lump sum...

s.sch029 (1) Expressions used in this Part of this Schedule and...

s.sch029 (1) In this Part of this Schedule, a reference to...

s.sch029 (1) For the purposes of this Part a lump sum...

s.sch029 (1) A lump sum death benefit is a charity lump...

s.sch029 (1) For the purposes of this Part a lump sum...

s.sch029 (1) Paragraph 1(1)(c) is to be omitted when deciding whether...

s.sch029 (1) When deciding whether a lump sum to which this...

s.sch029 In paragraph 1 “ the permitted maximum ”, in relation...

s.sch029 (1) A lump sum death benefit is a trivial commutation...

s.sch029 (1) For the purposes of this Part a lump sum...

s.sch029 (1) Expressions used in this Part of this Schedule and...

s.sch029 (1) This paragraph defines “ the applicable amount ” in...

s.sch029 (1) Where the member becomes entitled to income withdrawal, the...

s.sch029 (1) Where this paragraph applies in relation to a pension...

s.sch029 (1) Sub-paragraph (2) applies if— (a) sums or assets held...

s.sch029 (1) For the purposes of this Part a lump sum...

s.sch029 (1) A lump sum is a refund of excess contributions...

s.sch029 (1) For the purposes of this Part a lump sum...

s.sch029 (1) The value of the member’s relevant crystallised pension rights...

s.sch029 (1) The value of the member’s uncrystallised rights on the...

s.sch029a Taxable property held by investment-regulated pension schemes

s.sch029a (1) For the purposes of the taxable property provisions a...

s.sch029a (1) Residential property is not taxable property in relation to...

s.sch029a (1) The Treasury may by order provide that, for the...

s.sch029a (1) For the purposes of the taxable property provisions an...

s.sch029a (1) For the purposes of the taxable property provisions a...

s.sch029a (1) A person does not hold an interest in taxable...

s.sch029a (1) For the purposes of the taxable property provisions a...

s.sch029a (1) For the purposes of paragraph 16 a person holds...

s.sch029a (1) For the purposes of paragraph 16 a pension scheme...

s.sch029a (1) For the purposes of the taxable property provisions a...

s.sch029a (1) A pension scheme does not hold an interest in...

s.sch029a (1) This paragraph applies to a vehicle in which a...

s.sch029a (1) For the purposes of paragraphs 22 and 23 this...

s.sch029a (1) This paragraph contains provisions supplementary to paragraph 24.

s.sch029a (1) This paragraph applies to a vehicle in which a...

s.sch029a Where— (a) an investment-regulated pension scheme holds an interest in...

s.sch029a (1) Subject to paragraph 29, this paragraph applies where—

s.sch029a (1) Where there is an increase in the extent of...

s.sch029a (1) This paragraph applies in the case of an arrangement...

s.sch029a (1) For the purposes of this Part of this Schedule...

s.sch029a (1) This Part of this Schedule has effect for determining—...

s.sch029a (1) This paragraph applies to a case within subsection (1)...

s.sch029a (1) This paragraph applies where— (a) an investment-regulated pension scheme...

s.sch029a (1) The Treasury may by regulations make provision with respect...

s.sch029a (1) The Treasury may by regulations make provision for an...

s.sch029a (1) This paragraph applies to a case within subsection (2)...

s.sch029a (1) This paragraph applies to a case within subsection (3)...

s.sch029a (1) For the purposes of this Part of this Schedule...

s.sch029a (1) This paragraph applies to a case within subsection (3)...

s.sch029a (1) This paragraph applies for determining— (a) whether the amount...

s.sch029a (1) References in this Schedule to the extent of an...

s.sch029a (1) For the purposes of this Schedule, and except in...

s.sch029a (1) This paragraph applies where an investment-regulated pension scheme is...

s.sch029a (1) This paragraph has effect for determining—

s.sch029a Where sums or assets held for the purposes of an...

s.sch029a For the purposes of the taxable property provisions property is...

s.sch029a (1) Subject as follows, for the purposes of the taxable...

s.sch029a (1) For the purposes of the taxable property provisions a...

s.sch029a (1) The Treasury may by order amend this Part of...

s.sch030 Registered pension schemes: employer loans

s.sch030 (1) A charge is of adequate value if it meets...

s.sch030 (1) This paragraph applies if on any date there is...

s.sch030 If the aggregate amount of the unauthorised payments in relation...

s.sch030 (1) Amount 2 arises if paragraph (b) of section 179...

s.sch030 (1) Amount A arises if paragraph (a) of section 179(2)...

s.sch030 (1) Amount B arises if paragraph (b) of section 179(2)...

s.sch030 (1) Amount C arises if paragraph (c) of section 179(2)...

s.sch030 (1) “Loan repayment date” means the date by which the...

s.sch030 (1) “Loan year” means— (a) the period of 12 months...

s.sch030 “The required amount”, in relation to a period beginning with...

s.sch030 (1) If a loan does not comply with section 179...

s.sch030 If at any time after a loan is made the...

s.sch030 (1) If at any time after a loan is made—...

s.sch031 Taxation of benefits under registered pension schemes

s.sch031 Part 9 of ITEPA 2003 (pension income) is amended as...

s.sch031 Omit Chapter 13 (return of surplus additional voluntary contributions under...

s.sch031 After Chapter 15 insert— CHAPTER 15A LUMP SUMS UNDER REGISTERED...

s.sch031 Omit Chapter 16 (lump sums).

s.sch031 In section 644(2) (pensions to which section 580 or 590...

s.sch031 (1) Section 683 of ITEPA 2003 (PAYE income) is amended...

s.sch031 In Part 2 of Schedule 1 to ITEPA 2003 (index...

s.sch031 In section 565 (structure of Part 9), for “Chapters 16...

s.sch031 (1) Section 566(4) (nature of charge to tax on pension...

s.sch031 In section 567(4)(a) (amount charged to tax), for “15” substitute...

s.sch031 In section 568 (person liable to tax), for “15” substitute...

s.sch031 After Chapter 5 insert— Chapter 5A PENSIONS UNDER REGISTERED PENSION...

s.sch031 Omit Chapters 6, 7, 8 and 9 (pensions under approved...

s.sch031 (1) Section 610 (annuities under sponsored superannuation schemes) is amended...

s.sch031 In section 611(3) (annuities in recognition of another’s service), for...

s.sch032 In this Schedule “the relevant pension schemes” means the registered...

s.sch032 (A1) For the purposes of benefit crystallisation event 3 “excepted...

s.sch032 (1) This paragraph applies for the purposes of benefit crystallisation...

s.sch032 (1) For the purposes of benefit crystallisation event 3 “XP”...

s.sch032 (1) For the purposes of benefit crystallisation event 5 “DP”...

s.sch032 For the purposes of benefit crystallisation event 5B “ remaining...

s.sch032 For the purposes of benefit crystallisation events 5C and 5D...

s.sch032 (1) For the purposes of benefit crystallisation events 5C and...

s.sch032 (1) This paragraph applies where, immediately before the individual reaches...

s.sch032 In determining, for the purposes of benefit crystallisation event 5A,...

s.sch032 For the purposes of benefit crystallisation event 6 a lump...

s.sch032 Benefit crystallisation event 6 does not apply in relation to...

s.sch032 For the purposes of benefit crystallisation event 7 a lump...

s.sch032 (1) This paragraph applies for the purposes of benefit crystallisation...

s.sch032 The only sort of event that constitutes a benefit crystallisation...

s.sch032 (1) This paragraph applies where an amount of overseas transfer...

s.sch032 (1) This paragraph applies for the purposes of benefit crystallisation...

s.sch032 (1) This paragraph applies where— (a) immediately before the individual...

s.sch032 For the purposes of benefit crystallisation events 2, 3 and...

s.sch032 (1) This paragraph has effect if— (a) the individual becomes...

s.sch032 For the purposes of benefit crystallisation event 2 if—

s.sch032 (1) For the purposes of benefit crystallisation event 2 “P”...

s.sch032 For the purposes of benefit crystallisation event 3, any abatement...

s.sch032 (1) This Schedule applies for the purposes of sections 232...

s.sch032 (1) Benefit crystallisation event 1 occurs in relation to an...

s.sch033 Overseas pension schemes: migrant member relief

s.sch033 (1) An individual who is a relevant migrant member of...

s.sch033 (1) Subsections (2) to (5) of section 196 (relief for...

s.sch033 In ITEPA 2003, after section 308 insert— Exemption of contributions...

s.sch033 (1) For the purposes of this Schedule an individual who...

s.sch033 (1) This paragraph applies where an overseas pension scheme is...

s.sch034 (1) For the purposes of the member payment charges the...

s.sch034 (1) Sections 230 (1) and 234 (1) (cash balance and...

s.sch034 (1) Section 233 (1) (other money purchase arrangements) applies by...

s.sch034 (1) The annual allowance provisions apply by virtue of paragraph...

s.sch034 (1) The provisions of Schedule 36 relating to the enhancement...

s.sch034 (1) The provisions of this Part relating to the lifetime...

s.sch034 (1) This paragraph applies in relation to the amount crystallised...

s.sch034 (1) An individual who is a relieved member of a...

s.sch034 (1) This paragraph applies on the occurrence of a transfer...

s.sch034 Section 217 (persons liable to charge) applies with respect to...

s.sch034 (1) This paragraph applies where sums and assets held for...

s.sch034 (1) The provisions of this Part of this Act relating...

s.sch034 (1) The member payment provisions do not apply in relation...

s.sch034 In this Schedule “double tax arrangements” means arrangements having effect...

s.sch034 (1) The member payment provisions do not apply in relation...

s.sch034 Sections 205 to 206 (short service refund lump sum charge......

s.sch034 (1) Sub-paragraph (2) applies if— (a) a payment is made...

s.sch034 (1) The provisions of Chapter 15A of Part 9 of...

s.sch034 (1) The amount of any liability to tax imposed on...

s.sch034 (1) The member payment provisions apply with respect to a...

s.sch034 (1) The Commissioners for Her Majesty's Revenue and Customs may...

s.sch034 The Commissioners for Her Majesty’s Revenue and Customs may by...

s.sch034 (1) The provisions of this Part relating to the annual...

s.sch034 The annual allowance provisions apply by virtue of paragraph 8...

s.sch034 (1) This paragraph applies where an individual—

s.sch034 (1) For the purposes of determining the annual allowance charge...

s.sch034 (1) Sub-paragraph (2) has effect if at any particular time—...

s.sch035 In section 9(1A) of the Taxes Management Act 1970 (tax...

s.sch035 (1) Section 266A (life assurance premiums paid by employer) is...

s.sch035 The Income and Corporation Taxes Act 1988 (c. 1) is...

s.sch035 In section 464(5) (policies and contracts to be disregarded in...

s.sch035 (1) Section 466 (interpretation of Chapter 2 of Part 12)...

s.sch035 In section 613(4) (parliamentary pension funds)— (a) omit “respective” and...

s.sch035 In section 21A(2) (Schedule A: computation of amount chargeable), insert...

s.sch035 In section 824(9) (repayment supplements), after “settlement” insert “, scheme...

s.sch035 The Taxation of Chargeable Gains Act 1992 is amended as...

s.sch035 In section 13(10B)(b) (attribution of gains to members of non-resident...

s.sch035 In section 56(3)(b) (transfers in deposits and debts: exemption for...

s.sch035 For sections 239A and 239B (cessation of approval of retirement...

s.sch035 In section 288 (1) (interpretation), after the definition of “recognised...

s.sch035 (1) Paragraph 2 of Schedule 1 (application of exempt amount...

s.sch035 The Finance Act 1996 is amended as follows.

s.sch035 In section 148 (mis-sold personal pensions), after subsection (6) insert—...

s.sch035 (1) Paragraph 6A of Schedule 19 to the Finance Act...

s.sch035 The Capital Allowances Act 2001 is amended as follows.

s.sch035 In section 4(2A) (expenditure and sums that are not capital...

s.sch035 The Income Tax (Earnings and Pensions) Act 2003 is amended...

s.sch035 In section 23(3) (calculation of “chargeable overseas earnings”), in Step...

s.sch035 In section 54 (1) (calculation of deemed employment payment), in...

s.sch035 In section 56(8) (application of Income Tax Acts in relation...

s.sch035 In section 218(4) (“lower-paid employment”: deductions to be subtracted), for...

s.sch035 In section 315(5) (limited exemption for expenses connected with certain...

s.sch035 In section 129B(2) (stock lending fees), for “sections 592(2), 608(2)(a),...

s.sch035 (1) Section 327 (deductions from earnings: general) is amended as...

s.sch035 In section 381 (deductions from seafarers' earnings: taking account of...

s.sch035 (1) Section 407 (payments and benefits on termination of employment:...

s.sch035 (1) Section 408 (payments and benefits on termination of employment:...

s.sch035 In section 563 (former employees: deductions for liabilities), in the...

s.sch035 (1) Schedule 1 (abbreviations and defined expressions) is amended as...

s.sch035 In section 266 (1) (life assurance premiums), for “sections 274...

s.sch036 (1) Any pension scheme which, immediately before 6th April 2006,...

s.sch036 (1) The value of the individual’s relevant crystallised pension rights...

s.sch036 (1) This paragraph applies where— (a) paragraph 7 applies in...

s.sch036 (1) This paragraph and paragraphs 11C and 11D specify the...

s.sch036 (1) In arriving at the aggregate mentioned in paragraph 11B(2)...

s.sch036 (1) Sub-paragraph (2) applies where any of the lump sum...

s.sch036 (1) This paragraph applies on and after 6th April 2006...

s.sch036 (1) The following provisions of this paragraph specify the modifications...

s.sch036 Relevant benefit accrual occurs in relation to an individual under...

s.sch036 (1) For the purposes of paragraph 13(a) a relevant contribution...

s.sch036 (1) For the purposes of paragraph 13(b) “the relevant crystallised...

s.sch036 (1) This paragraph applies where— (a) a person is paid...

s.sch036 (1) This paragraph specifies the post-commencement earnings limit if the...

s.sch036 (1) This paragraph specifies the post-commencement earnings limit in any...

s.sch036 (1) There is an impermissible transfer into a relevant existing...

s.sch036 (1) This paragraph applies in the case of an individual...

s.sch036 (1) This paragraph applies where a relevant benefit crystallisation event...

s.sch036 (1) Paragraph 1 (1) does not apply to a pension...

s.sch036 (1) This paragraph makes provision about an individual where—

s.sch036 (1) This paragraph applies ... in relation to an individual...

s.sch036 (1) This paragraph contains provision for determining the lump sum...

s.sch036 (1) This paragraph applies ... in relation to an individual...

s.sch036 (1) This paragraph contains provision for determining the relevant relievable...

s.sch036 (1) This paragraph applies for determining the amount of the...

s.sch036 (1) If paragraph 22 , 23 or 23ZB applies in...

s.sch036 (1) This paragraph applies in relation to a registered pension...

s.sch036 (1) Where— (a) paragraph 19 applies to a benefit crystallisation...

s.sch036 (1) Sub-paragraph (2) applies if— (a) there is a recognised...

s.sch036 Protected pension age: scheme rights existing before 4 November 2021

s.sch036 (1) This paragraph applies in relation to sums or assets...

s.sch036 (1) If the lump sum condition and the registration condition...

s.sch036 (1) The amount of an individual’s total lump sum rights...

s.sch036 (1) This paragraph applies if any of the individual’s uncrystallised...

s.sch036 (1) If (and for so long as) paragraph 12 (enhanced...

s.sch036 (A1) If paragraph 12 (enhanced protection) does not apply in...

s.sch036 (1) If (and for so long as) paragraph 12 (enhanced...

s.sch036 Chapter 15A of Part 9 of ITEPA 2003 (pension income:...

s.sch036 (1) The Board of Inland Revenue may by regulations make...

s.sch036 (1) Any part of a lump sum falling within paragraph...

s.sch036 (1) If the pension condition is met in relation to...

s.sch036 (1) Subject to sub-paragraph (2), the value of the individual’s...

s.sch036 (1) Sub-paragraphs (2) and (3) specify the modifications of the...

s.sch036 (1) Chapter 15A of Part 9 of ITEPA 2003 (pension...

s.sch036 (1) For the tax year 2006-07, Schedule 29 (authorised lump...

s.sch036 (1) This paragraph applies to a member of a registered...

s.sch036 (1) Payments under protected ill-health insurance contracts are not unauthorised...

s.sch036 (1) This paragraph applies in relation to an investment-regulated pension...

s.sch036 (1) Paragraph 37A ceases to apply to an investment-regulated pension...

s.sch036 (1) This paragraph applies where— (a) on 6th April 2006...

s.sch036 (1) This paragraph applies where— (a) sub-paragraph (1) or (2)...

s.sch036 (1) This paragraph applies where— (a) paragraph 37A would otherwise...

s.sch036 (1) This paragraph applies where on or after 6th April...

s.sch036 (1) Where Condition A or B is met in relation...

s.sch036 (1) This paragraph applies where on or after 6th April...

s.sch036 (1) Where Condition A, B or C is met in...

s.sch036 (1) This paragraph applies to a loan if—

s.sch036 The repeal by this Act of section 619(4) of ICTA...

s.sch036 (1) Where under paragraph 1 (1) a pension scheme is...

s.sch036 (1) Relief in respect of contributions made by a member...

s.sch036 To the extent that any contribution paid by an employer...

s.sch036 The power of the Board of Inland Revenue under section...

s.sch036 (1) Chapter 9 of Part 9 of ITEPA 2003 (taxation...

s.sch036 (1) If an amount which accrued but was not paid...

s.sch036 (1) If an amount which was paid but had not...

s.sch036 (1) The charge to tax under Part 9 of ITEPA...

s.sch036 (1) Taxable pension income for the tax year 2006-07 or...

s.sch036 Section 207 (authorised surplus payments charge) does not apply to...

s.sch036 (1) This paragraph applies where, during the period beginning with...

s.sch036 (1) This paragraph applies if notice of intention to rely...

s.sch036 (1) The repeal by this Act of—

s.sch036 The repeal by this Act of sections 605 and 651A...

s.sch036 (1) This paragraph applies where the Board of Inland Revenue...

s.sch036 Section 392 of ITEPA 2003 (non-approved schemes: relief where no...

s.sch036 (1) Paragraph 54 or 55 has effect where—

s.sch036 (1) This paragraph has effect if— (a) all of the...

s.sch036 (1) This paragraph has effect if paragraph 54 does not....

s.sch036 (1) This paragraph applies in relation to a fund or...

s.sch036 (1) The percentage of the assets of the fund or...

s.sch036 (1) Section 151 of the Inheritance Tax Act 1984 (treatment...

s.sch036 Any liabilities or obligations of— (a) the administrator of a...

s.sch036 (1) Sub-paragraph (2) applies, in relation to a relevant benefit...

s.sch036 (1) This paragraph applies in the case of an individual...

s.sch036 (1) The value of the individual’s relevant uncrystallised pension rights...

s.sch036 (1) This paragraph applies if any of the individual’s uncrystallised...

s.sch037 The Oil Taxation Act 1983 (c. 56) is amended in...

s.sch037 The Taxes Act 1988 is amended in accordance with the...

s.sch037 (1) Section 496 (tariff receipts) is amended as follows.

s.sch037 (1) Section 98 of the Finance Act 1999 (c. 16)...

s.sch037 (1) Section 3 (expenditure incurred on long-term assets other than...

s.sch037 After section 3 insert— Exclusion from section 3(4) of expenditure...

s.sch037 (1) Section 4 (expenditure related to exempt gas and deballasting)...

s.sch037 (1) Section 7 (chargeable receipts from disposals) is amended as...

s.sch037 (1) In Schedule 1 (allowable expenditure) in Part 1 (extensions...

s.sch037 (1) In Part 2 of Schedule 1, paragraph 7 is...

s.sch037 (1) In Part 2 of Schedule 1, paragraph 8 is...

s.sch037 (1) In this paragraph— “claim period” has the same meaning...

s.sch038 Schedule to be inserted as Schedule 19B to the Taxes Act 1988

s.sch038 The following is the Schedule to be inserted as Schedule...

s.sch039 Part 4 of the Finance Act 2003 (c. 14) (stamp...

s.sch039 In Schedule 5 (amount of tax chargeable: rent), after paragraph...

s.sch039 (1) Schedule 17A (further provisions relating to leases) (inserted by...

s.sch039 In Schedule 19 (commencement and transitional provisions), in paragraph 3...

s.sch039 (1) Paragraph 4, and paragraphs 7 and 8 so far...

s.sch039 (1) This Part of this Schedule contains amendments to Parts...

s.sch039 (1) Section 44 (contract and conveyance) is amended as follows....

s.sch039 After section 57 (disadvantaged areas relief) insert— Sale and leaseback...

s.sch039 (1) For sections 58 and 59 (relief for certain exchanges...

s.sch039 After section 64 insert— Initial transfer of assets to trustees...

s.sch039 (1) After section 81 (further return where relief withdrawn) insert—...

s.sch039 In section 43 (land transactions)— (a) in paragraph (c) of...

s.sch039 After section 81A (inserted by paragraph 19 above) insert— Declaration...

s.sch039 (1) Section 107 (Crown application) is amended as follows.

s.sch039 (1) For section 120 (meaning of “lease” and other supplementary...

s.sch039 In section 125(5) (abolition of stamp duty except on instruments...

s.sch039 In Schedule 19 (commencement and transitional provisions), after paragraph 4...

s.sch039 (1) In Schedule 19 (commencement and transitional provisions), after paragraph...

s.sch039 This Part of this Schedule applies in relation to any...

s.sch039 In section 44 (contract and conveyance), after subsection (9) insert—...

s.sch039 (1) After section 44 insert— Contract providing for conveyance to...

s.sch039 (1) Section 45 (contract and conveyance: effect of transfer of...

s.sch039 (1) Section 57A (sale and leaseback arrangements) (inserted by the...

s.sch039 In section 79 (registration of land transactions etc), in subsection...

s.sch039 In section 119 (meaning of “effective date” of a transaction),...

s.sch039 (1) Schedule 4 (chargeable consideration) is amended as follows.

s.sch040 The following is the Schedule inserted after Schedule 11 to...

s.sch041 In Schedule 15 to the Finance Act 2003 (c. 14)...

s.sch041 The following amendments are consequential on the amendment made by...

s.sch041 (1) The preceding provisions of this Schedule have effect in...

s.sch042 Repeals

Help complying

Guvnor’s practical routes through this instrument.

Complete your CIS monthly compliance

A practical week-by-week workflow for CIS contractors. Know exactly what to do on each day of the tax month cycle, from verifying …

Protect your business from CIS supply chain fraud

Since 6 April 2026, contractors face severe penalties if they 'knew or should have known' about fraud in their supply chain. This …

Fix CIS payment errors

Something gone wrong with CIS? This troubleshooting guide helps contractors and subcontractors identify and fix common Construction Industry Scheme errors, from wrong …

CIS compliance quick check

Monthly CIS compliance essentials for experienced contractors. Three key actions: verify subcontractors, calculate deductions, submit your return by the 19th.

Keep and maintain your gross payment status

Everything you need to know to keep your CIS gross payment status once granted. Learn when HMRC reviews your GPS, what triggers …

I've made a CIS mistake - how to fix it

Something gone wrong with CIS? This troubleshooting journey helps contractors identify their mistake, correct errors, reduce penalties, and appeal if they have …

Am I a 'deemed contractor' under CIS?

Determine whether your business is a 'deemed contractor' under the Construction Industry Scheme. If you are not primarily in construction but spend …

Apply for CIS gross payment status

How subcontractors can apply for gross payment status to receive the full value of construction payments without deductions. Covers eligibility requirements, the …

CIS for small builders - what you actually need to know

A 5-minute guide to the Construction Industry Scheme for small builders with 1 to 10 subcontractors. Covers the 5 essential steps to …

CIS nil returns - when you must file and when you don't

When you must submit a CIS nil return and when you can avoid monthly filing. Covers the rules in force since 6 …

CIS registration does not determine employment status

Why being CIS-registered does not make someone self-employed. Understand the critical distinction between CIS (a tax collection mechanism) and employment status (a …

Calculate CIS deductions

How contractors calculate and make CIS deductions from subcontractor payments. This guide covers which deduction rate to apply, how to treat materials …

Claim a refund for CIS deductions

How CIS subcontractors can offset or claim back the tax deductions taken from their construction payments. Includes different processes for sole traders, …

Construction tax compliance - how CIS, VAT, CITB, and PAYE work together

An integrated view of construction industry tax obligations showing how CIS deductions, VAT reverse charge, CITB levy, and PAYE interact on the …

18 more guides that reference this instrument

How to correct errors on your CIS return Keeping your CIS gross payment status Managing cashflow when CIS deductions are taken Protecting your business from CIS supply chain fraud Register as a CIS contractor Register as a CIS subcontractor Submit your CIS monthly return Using occasional labour on construction jobs - your CIS obligations Verify a subcontractor's CIS status What to do if you've missed a CIS deadline Your CIS monthly compliance cycle Your GPS has been cancelled - what happens now CIS: verifying subcontractors with HMRC Start a construction business Warning signs of CIS fraud in your supply chain Aggregates Levy for construction businesses Appealing a CIS penalty - what counts as a reasonable excuse Common CIS mistakes and how to avoid them

Connected legislation

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

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 SI 2019

The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 SI 2010

The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022 SI 2022

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2015 SI 2015

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2016 SI 2016

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007 SI 2007

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 SI 2008

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 SI 2009

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010 SI 2010

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012 SI 2012

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 SI 2013

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015 SI 2015

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016 SI 2016

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 SI 2021

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 SI 2024

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 SI 2022

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