| Guvnor

Status: In Force

What it defines

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.

72 other provisions — procedural and definitional

s.001 Goods subject to warehousing regime: place of acquisition or supply

s.002 Cars: determination of consideration for fuel supplied for private use

s.003 Credit for, or repayment of, overstated or overpaid VAT

s.004 Section 3: consequential and supplementary provision

s.005 Reverse charge: gas and electricity valuation

s.006 Disclosure of value added tax avoidance schemes

s.007 Charge to income tax on lump sum

s.008 Meaning of “applicable year of assessment” in section 7

s.009 Interpretation and commencement

s.010 Consequential amendments

s.011 Donations to charity by individuals

s.012 Employee securities: anti-avoidance

s.013 Corporation tax exemption for organisations

s.014 Income tax deduction for payments to organisations

s.015 Corporation tax deduction for payments to organisations

s.016 Open-ended investment companies

s.017 Authorised unit trusts and open-ended investment companies

s.018 Section 17(3): specific powers

s.019 Section 17: commencement and procedure

s.020 Unauthorised unit trusts: chargeable gains

s.021 Unit trusts: treatment of accumulation units

s.022 Section 349B ICTA: exemption for distributions to PEP/ISA managers

s.023 Offshore funds

s.024 Deduction cases

s.025 Rules relating to deductions

s.026 Receipts cases

s.027 Rule as to qualifying payment

s.028 Notices under sections 24 and 26

s.029 Amendments relating to company tax returns

s.030 Interpretation

s.031 Commencement

s.032 Temporary non-residents

s.033 Trustees both resident and non-resident in a year of assessment

s.034 Location of assets etc

s.035 Exercise of options etc

s.036 Notional transfers within a group

s.037 Accounting practice and related matters

s.038 Charges on income for the purposes of corporation tax

s.039 Avoidance involving financial arrangements

s.040 Transfer pricing and loan relationships

s.041 Intangible fixed assets

s.042 Insurance companies etc

s.043 Implementation of the amended Parent/Subsidiary Directive

s.044 Territories with a lower level of taxation: reduction of amount of local tax

s.045 Lloyd's underwriters: assessment and collection of tax

s.046 Energy Act 2004 and Health Protection Agency Act 2004

s.047 E-conveyancing

s.048 Disclosure of information contained in land transaction returns

s.049 Miscellaneous amendments

s.050 Power to extend exceptions relating to recognised exchanges

s.051 Chargeable gains

s.052 Intangible fixed assets

s.053 Intangible fixed assets: permanent establishment in another member State

s.054 Loan relationships

s.055 Derivative contracts

s.056 Capital allowances

s.057 Stamp duty reserve tax

s.058 Bearer instruments: stamp duty and stamp duty reserve tax

s.059 Consequential amendments

s.060 Residence

s.061 Continuity for transitional purposes

s.062 Groups

s.063 Groups: intangible fixed assets

s.064 Held-over gains

s.065 Restrictions on set-off of pre-entry losses

s.066 Vehicle excise duty: late renewal supplements

s.067 Reorganisation of water and sewerage services in Northern Ireland

s.068 s.68

s.069 Abolition of statutory adjudicator for National Savings and Investments

s.070 Repeals

s.071 Interpretation

s.072 Short title

Schedules

0 of 121 shown

121 other schedules

s.sch001 Schedule 11A to VATA 1994 (disclosure of avoidance schemes) is...

s.sch001 In paragraph 1 (interpretation), after the definition of “designated scheme”...

s.sch001 For paragraph 2 substitute— (1) For the purposes of this Schedule, a taxable person...

s.sch001 After paragraph 2 insert— Meaning of “non-deductible tax” (1) In this Schedule “non-deductible tax”, in relation to a...

s.sch001 (1) Paragraph 6 (duty to notify Commissioners) is amended as...

s.sch001 In paragraph 7 (exemptions from duty to notify) in the...

s.sch001 (1) Paragraph 11 (amount of penalty) is amended as follows....

s.sch001 In paragraph 12 (penalty assessments) for sub-paragraph (3) substitute—

s.sch002 ITEPA 2003 is amended as follows.

s.sch002 (1) In section 440 (amount of charge under section 438),...

s.sch002 (1) In section 443 (exception from charge under section 438...

s.sch002 Chapter 3C of Part 7 (securities acquired for less than...

s.sch002 (1) In section 446R (exception from Chapter for certain company...

s.sch002 (1) In section 446U(1) (discharge of notional loan), insert at...

s.sch002 (1) After section 446U insert— Pre-acquisition avoidance cases (1) Sections 446S to 446U do not apply if the...

s.sch002 (1) Section 698 (PAYE: special charges on employment-related securities) is...

s.sch002 Chapter 4 of Part 7 (post-acquisition benefits from securities) is...

s.sch002 (1) Section 447 (charge on other chargeable benefits from securities)...

s.sch002 (1) In section 449 (exception from charge under section 447...

s.sch002 (1) Section 420 (income and exemptions relating to securities: meaning...

s.sch002 (1) Schedule 23 to FA 2003 (corporation tax relief for...

s.sch002 Chapter 2 of Part 7 (restricted securities) is amended as...

s.sch002 (1) Section 424 (employment-related securities which are not restricted securities...

s.sch002 (1) In section 428 (amount of charge under section 426),...

s.sch002 (1) In section 429 (exception from charge under section 426...

s.sch002 (1) After section 431A insert— Securities acquired for purpose of...

s.sch002 Chapter 3 of Part 7 (convertible securities) is amended as...

s.sch002 (1) In section 436(a) (meaning of “convertible securities”), for “immediate...

s.sch003 For the purposes of section 24 a scheme is a...

s.sch003 (1) A scheme satisfies the requirements of this paragraph if...

s.sch003 Section 839 of ICTA has effect for the purposes of...

s.sch003 A scheme falls within this Part if a party to...

s.sch003 (1) An entity is a hybrid entity if—

s.sch003 A scheme falls within this Part if it satisfies the...

s.sch003 (1) A scheme satisfies the requirements of this paragraph if...

s.sch003 A scheme falls within this Part if it satisfies the...

s.sch004 (1) Section 715 of ICTA is amended as follows.

s.sch004 (1) The amendments made by Part 1 of this Schedule...

s.sch004 (1) Section 723 of ICTA is amended as follows.

s.sch004 (1) Section 265 of TCGA 1992 is amended as follows....

s.sch004 (1) Section 275 of TCGA 1992 is amended as follows....

s.sch004 After section 275 of TCGA 1992 insert— Location of certain...

s.sch004 After section 275B of TCGA 1992 (as inserted by paragraph...

s.sch004 (1) Section 16 of TCGA 1992 is amended as follows....

s.sch004 (1) Section 179A of TCGA 1992 is amended as follows....

s.sch004 (1) Schedule 7AC to TCGA 1992 is amended as follows....

s.sch005 (1) Section 144ZA of TCGA 1992 is amended as follows....

s.sch005 After section 144ZA of TCGA 1992 insert— Exception to rule...

s.sch005 (1) Section 105A of TCGA 1992 is amended as follows....

s.sch005 (1) Section 149A of TCGA 1992 is amended as follows....

s.sch005 (1) Section 288 of TCGA 1992 is amended as follows....

s.sch005 (1) The amendments made by paragraphs 1 to 3 have...

s.sch006 (1) In Schedule 22 to FA 2002 (adjustment on change...

s.sch006 In section 103 of FA 1996 (loan relationships: general interpretation),...

s.sch006 In paragraph 54 of Schedule 26 to FA 2002 (derivative...

s.sch006 (1) In section 227 of ITTOIA 2005 (adjustment on change...

s.sch006 (1) For section 259 of ITTOIA 2005 (trading income: meaning...

s.sch006 (1) In Schedule 4 to FA 2005, omit paragraph 6...

s.sch006 (1) In Schedule 9 to FA 1996 (loan relationships: special...

s.sch006 (1) In paragraph 19A of Schedule 9 to FA 1996...

s.sch006 (1) Where— (a) a company is subject to old UK...

s.sch006 (1) In section 116(8A) of TCGA 1992 (reorganisations, conversions and...

s.sch006 (1) The following provisions shall cease to have effect—

s.sch007 (1) Part 2 of ICTA (which, at sections 43A to...

s.sch007 (1) After section 91 of FA 1996 insert the following...

s.sch007 (1) Section 97 of FA 1996 (manufactured interest) is amended...

s.sch007 (1) Section 100 of FA 1996 (money debts etc not...

s.sch007 (1) In section 103 of FA 1996 (interpretation) after subsection...

s.sch007 (1) Schedule 9 to FA 1996 (loan relationships: special computational...

s.sch007 (1) In Schedule 9 to FA 1996 (loan relationships) paragraph...

s.sch007 (1) In Schedule 9 to FA 1996 (loan relationships) after...

s.sch007 (1) In Schedule 9 to FA 1996 (loan relationships) paragraph...

s.sch007 (1) Section 730 of ICTA (transfers of income arising from...

s.sch007 (1) In Schedule 11 to FA 1996 (loan relationships: special...

s.sch007 (1) Schedule 13 to FA 1996 (discounted securities: income tax)...

s.sch007 (1) In Schedule 26 to FA 2002 (derivative contracts) paragraph...

s.sch007 (1) In Schedule 26 to FA 2002 (derivative contracts) after...

s.sch007 (1) Chapter 8 of Part 4 of ITTOIA 2005 (profits...

s.sch007 (1) In section 768B(10) of ICTA (Part 4 of Schedule...

s.sch007 (1) After section 775 of ICTA (sale by individual of...

s.sch007 (1) Section 807A of ICTA is amended as follows.

s.sch007 (1) In Schedule 23A to ICTA (manufactured dividends and interest)...

s.sch007 (1) Section 48 of TCGA 1992 (consideration due after time...

s.sch007 In TCGA 1992, after section 151C (strips: manipulation of price:...

s.sch007 (1) Section 171 of TCGA 1992 (transfers within a group:...

s.sch008 (1) Schedule 28AA to ICTA (provision not at arm's length)...

s.sch008 (1) In Schedule 9 to FA 1996 (loan relationships: computational...

s.sch008 (1) Paragraph 18 of that Schedule (discounted securities of close...

s.sch008 (1) Except where sub-paragraph (2) or (3) applies, the amendments...

s.sch009 (1) . . . . . . . . ....

s.sch009 (1) Section 12 of ICTA (corporation tax: basis of, and...

s.sch009 (1) Section 444BA of ICTA is amended as follows.

s.sch010 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch010 In Schedule 15 (partnerships) after paragraph 17 insert— Withdrawal of...

s.sch010 For paragraph 3 of Schedule 16 substitute— Bare trustee (1) Subject to sub-paragraph (2), where a person acquires a...

s.sch010 In paragraph 11 of Schedule 17A (cases where assignment of...

s.sch010 In paragraph 15A of Schedule 17A (leases: reduction of rent...

s.sch010 After paragraph 18 of Schedule 17A insert— Loan or deposit...

s.sch010 In section 80 (adjustment where contingency ceases or consideration is...

s.sch010 (1) Subject to sub-paragraph (7), paragraphs 3 to 7 have...

s.sch010 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch010 In section 66 of FA 2003 (transfers involving public bodies)...

s.sch010 In paragraph 2 of Schedule 7 (restrictions on availability of...

s.sch010 In section 45 (contract and conveyance: effect of transfer of...

s.sch010 In paragraph 8 of Schedule 7 (acquisition relief)—

s.sch010 (1) In Schedule 15 (stamp duty land tax: partnerships), paragraph...

s.sch010 (1) Subject to sub-paragraph (2), paragraphs 18 to 20 have...

s.sch010 In paragraph 1 of Schedule 7 (group relief), in sub-paragraph...

s.sch010 In paragraph 3 of Schedule 7 (withdrawal of group relief)—...

s.sch010 In paragraph 4 of Schedule 7 (cases in which group...

s.sch010 After paragraph 4 of Schedule 7 insert— Withdrawal of group...

s.sch010 In Schedule 17A (further provisions relating to leases) in paragraph...

s.sch010 In paragraph 8 of Schedule 7 (acquisition relief)—

s.sch010 In paragraph 9 of Schedule 7 (withdrawal of reconstruction or...

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

Finance (No. 2) Act 2005

What it defines

Schedules