| Guvnor

Enforced by: HMRC
Status: In Force
Penalty ceiling: Imprisonment 6 of 32 obligations carry a criminal penalty. 5 carry different penalties and 21 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person21 Responsible Person1

Plus 10 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

Responsible Person — also bound by 108 other Acts

MH(CT)(S)A 2003 30 duties

Climate Change Levy (General) Regulations 2001 24 duties

Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 21 duties

The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 21 duties

The Offshore Installations (Safety Case) Regulations 2005 19 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

Charges, rates, allowances, reliefs

0 of 23 sections shown

23 other sections in this Part — procedural and definitional

s.001 Charge and main rates for 2008-09

s.002 Personal allowance for those aged under 65

s.003 Personal allowances for those aged 65 and over

s.004 Basic rate limit

s.005 Abolition of starting and savings rates and creation of starting rate for savings

s.006 Charge and main rates for financial year 2009

s.007 Small companies' rates and fractions for financial year 2008 etc

s.008 Rate etc

s.009 Entrepreneurs' relief

s.010 Transfer of unused nil-rate band etc

s.011 Rates of alcoholic liquor duty

s.012 Rates of tobacco products duty

s.013 Rates and rebates: simplification

s.014 Biodiesel and bioblend

s.015 Rates and rebates: increase from 1 October 2008

s.016 Fuel for aircraft and boats, heating oil and fuel for certain engines

s.017 Rates of vehicle excise duty

s.018 Standard rate of landfill tax

s.019 Rates of climate change levy

s.020 Rate of aggregates levy

s.021 Carbon reduction trading scheme: charges for allocations

s.022 Rates of gaming duty

s.023 Amusement machine licence duty

Part 2

Income tax, corporation tax and capital gains tax_general

0 of 55 sections shown

55 other sections in this Part — procedural and definitional

s.024 Periods of residence

s.025 Remittance basis

s.026 Rates of R&D relief and vaccine research relief

s.027 Qualifying expenditure: R&D relief and vaccine research relief

s.028 Companies in difficulty: SME R&D relief and vaccine research relief

s.029 Cap on R&D aid

s.030 Vaccine research relief: declaration about effect of relief

s.031 Enterprise investment scheme: increase in amount of relief

s.032 Venture capital schemes

s.033 Enterprise management incentives: qualifying companies

s.034 Tax credits for certain foreign distributions

s.035 Small companies' relief: associated companies

s.036 Company gains from investment life insurance contracts etc

s.037 Trade profits: changes in trading stock

s.038 Non-residents: investment managers

s.039 Dormant assets

s.040 Individual investment plan regulations

s.040 Meaning of “offshore fund”

s.040 Meaning of “mutual fund” etc

s.040 Umbrella arrangements

s.040 Arrangements comprising more than one class of interest

s.040 Meaning of “mutual fund”: exceptions

s.040 Meaning of “relevant income-producing assets”

s.040 Meaning of “mutual fund”: powers to vary exceptions

s.041 Tax treatment of participants in offshore funds

s.042 Regulations under section 41: supplementary

s.042 Regulations: procedure

s.043 Insurance companies etc

s.044 Friendly societies

s.045 Homes outside UK owned through company etc

s.046 In-work and return to work credits and payments

s.047 Company cars: lower threshold for CO 2 emissions figure

s.048 Van fuel benefit

s.049 Employment-related securities etc: deductible amounts etc

s.050 Employment-related securities: repeal of obsolete provisions

s.051 Armed forces: the Council Tax Relief

s.052 Greater London Authority: severance payments

s.053 Gift aid: payments to charities

s.054 Community investment tax relief

s.055 Leases of plant or machinery

s.056 Sale of lessor companies etc

s.057 Double taxation relief

s.058 UK residents and foreign partnerships

s.059 UK residents and foreign enterprises

s.060 Restrictions on trade loss relief for individuals

s.061 Non-active partners

s.062 Financial arrangements avoidance

s.063 Manufactured payments

s.064 Controlled foreign companies

s.065 Intangible fixed assets: related parties

s.066 Repeal of obsolete anti-avoidance provisions

s.067 Income of beneficiaries under settlor-interested settlements

s.068 Income charged at dividend upper rate

s.069 Payments on account of income tax

s.070 Allowances etc for non-resident nationals of an EEA state

Part 3

Capital allowances

0 of 19 sections shown

19 other sections in this Part — procedural and definitional

s.071 Thermal insulation of buildings

s.072 Expenditure on required fire precautions

s.073 Integral features

s.074 Annual investment allowance

s.075 First-year allowance for small and medium-sized enterprises discontinued

s.076 Repeal of spent first-year allowances

s.077 Cars with low carbon dioxide emissions

s.078 Gas refuelling stations

s.079 First-year tax credits

s.080 Main rate of writing down allowance

s.081 Small pools

s.082 Special rate expenditure and the special rate pool

s.083 Existing long-life asset expenditure treated as special rate expenditure

s.084 Abolition of allowances from 2011

s.085 Phasing out of allowances before abolition

s.086 Qualifying enterprise zone expenditure: transitional provision

s.087 Phasing out of industrial buildings allowance: anti-avoidance

s.088 Power to make consequential and transitional provision

s.089 Balancing allowances on transfers of trade

Part 4

Pensions

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.090 Spreading of relief on indirect contributions

s.091 Inheritance etc of tax-relieved pension savings

s.092 Pension schemes: further provision

Part 5

Stamp taxes

1 of 9 sections shown

s.099 Abolition of fixed stamp duty on certain instruments Regulated

Stamp duty on specific documents has been abolishedAny Person

8 other sections in this Part — procedural and definitional

s.093 Zero-carbon homes

s.094 Notification and registration of transactions

s.095 Charge where consideration includes rent: 0% band

s.096 Withdrawal of group relief

s.097 Transfers of interests in property-investment partnerships

s.098 Exemption from ad valorem stamp duty for low value transactions

s.100 Gifts inter vivos

s.101 Loan capital

Part 6

Oil

4 of 11 sections shown

s.104 Abandonment expenditure: deductions from ring fence income

amended 2 times (opens in a new tab)

s.105 Abandonment expenditure: former participator reimbursed by defaulter

amended 1 time (opens in a new tab)

s.111 Losses: set off against profits of earlier accounting periods

amended 1 time (opens in a new tab)

s.112 Ring fence trade: no deduction for expenses of investment management

amended 1 time (opens in a new tab)

7 other sections in this Part — procedural and definitional

s.102 Meaning of “participator”

s.103 Abandonment expenditure: default by participator met by former participator

s.106 Returns of relevant sales of oil

s.107 Elections for oil fields to become non-taxable

s.108 Capital allowances: plant and machinery for use in ring fence trade

s.109 Capital allowances: decommissioning expenditure

s.110 Capital allowances: abandonment expenditure after ceasing ring fence trade

Part 7

Administration

7 of 27 sections shown

s.119 Correction and amendment of tax returns

amended 3 times (opens in a new tab)

s.127 Enforcement by taking control of goods: England and Wales

amended 1 time (opens in a new tab)

s.128 Summary warrant: Scotland

amended 1 time (opens in a new tab)

s.130 Set-off ...

amended 4 times (opens in a new tab)

s.131 No set-off where insolvency procedure has been applied

amended 7 times (opens in a new tab)

s.133 Set-off etc where right to be paid a sum has been transferred

amended 1 time (opens in a new tab)

s.135 Interest on unpaid tax in case of disaster etc of national significance

amended 5 times (opens in a new tab)

20 other sections in this Part — procedural and definitional

s.113 Information and inspection powers

s.114 Computer records etc

s.115 Record-keeping

s.116 Disclosure of tax avoidance schemes

s.117 Power to open or unpack containers

s.118 Time limits for assessments, claims etc

s.120 VAT: time limits for assessments of excess credits etc

s.121 Old VAT claims: extended time limits

s.122 Penalties for errors

s.123 Penalties for failure to notify etc

s.124 HMRC decisions etc: reviews and appeals

s.125 Alcoholic liquor duties

s.126 Security under CEMA 1979

s.129 Consequential provision and commencement

s.132 VAT: requirement to set-off

s.134 Retained funding bonds: tender by Commissioners

s.136 Fee for payment

s.137 County court proceedings

s.138 Certificates of debt

s.139 Interpretation of Chapter

Part 8

Miscellaneous

6 of 25 sections shown

s.145 Offence of using or keeping unlicensed vehicle Prosecution

Use or keep an unlicensed vehicleAny Person

Unlimited fine

s.147 Not exhibiting licence: period of grace

amended 1 time (opens in a new tab)

s.152 Aviation duty Regulated

Other duties (1) — Crown / regulator

HMRC may spend funds preparing for a new aviation dutyStatutory regulator

s.154 Stamp duty and stamp duty reserve tax: alternative finance investment bonds

amended 1 time (opens in a new tab)

s.156 Alternative finance arrangements: power to vary Chapter 5 of Part 2 of FA 2005

amended 1 time (opens in a new tab)

s.158 Power of Treasury to make payments

amended 1 time (opens in a new tab)

19 other sections in this Part — procedural and definitional

s.140 Charge on termination of interest in possession where new interest acquired

s.141 Interest in possession settlements: extension of transitional period

s.142 Tax representatives

s.143 Overseas insurers

s.144 Rebates

s.146 Rates for new lower-emission vans

s.148 Reduced pollution certificates

s.149 Climate change levy: coal mine methane no longer to be renewable source

s.150 Climate change levy accounting documents: abolition of self-identification

s.151 Landfill tax credit: withdrawing approval of environmental bodies

s.153 Air passenger duty: class of travel with large seat pitch

s.155 Alternative property finance: anti-avoidance

s.157 Government borrowing: alternative finance arrangements

s.159 Payments from certain Exchequer accounts: mechanism

s.160 Power to give statutory effect to concessions

s.161 Fuel duty: definition of “ultra low sulphur diesel”

s.162 Duties: abolition of disregard of fractions of penny

s.163 National savings

s.164 EU emissions trading: criminal offences

Part 9

Final provisions

1 of 2 sections shown

s.165 Interpretation

amended 2 times (opens in a new tab)

1 other section in this Part — procedural and definitional

s.166 Short title

Schedules

30 of 1186 shown

Schedule 41 Penalties: failure to notify and certain VAT and excise wrongdoing Prosecution

Fail to notify HMRC of tax liability or engage in tax wrongdoingAny Person

Unlimited fine

s.sch005 Fuel duty: biodiesel and bioblend Imprisonment

Misuse of rebated biodiesel or bioblendAny Person

s.sch005 After that section insert— Rebate on biodiesel used other than... Prosecution

Misuse of rebated biodiesel or bioblendAny Person

Unlimited fine

s.sch005 In section 6AB (excise duty on bioblend), for subsections (3)... Regulated

Calculate and pay correct excise duty on bioblend using blended rate formulaAny Person

s.sch005 In section 8 (excise duty on road fuel gas)— Regulated

Other duties (1) — Crown / regulator

HMRC must update road fuel gas excise duty ratesCrown / Minister / Government department

s.sch005 In section 10 (restrictions on use of duty-free oil), omit... Regulated

Other duties (1) — Crown / regulator

HMRC removed a restriction on using duty-free oilCrown / Minister / Government department

s.sch006 In section 24(1) (control of use of duty-free and rebated... Regulated

Other duties (1) — Crown / regulator

HMRC must update references to duty-free and rebated oil control provisionsStatutory regulator

s.sch033 This is Schedule 20A to be inserted before Schedule 21... Regulated

Manage the election of an oil field as non-taxable for PRTResponsible Person

s.sch036 Information and inspection powers

Cited by 1 guide

s.sch036 (1) An inspection under paragraph 10, 10A or 11 may... Regulated

Other duties (1) — Crown / regulator

HMRC must schedule inspections only at agreed times or with proper noticeStatutory regulator

s.sch036 (1) Where a document is produced to, or inspected by,... Regulated

Other duties (1) — Crown / regulator

HMRC must provide receipt and copy of removed documents on requestStatutory regulator

s.sch036 (1) Notice of an appeal under this Part of this... Regulated

Appeal an HMRC information notice within 30 daysAny Person

s.sch036 (1) A person must not conceal, destroy or otherwise dispose... Regulated

Do not destroy or hide documents requested by HMRCAny Person

s.sch036 (1) A person must not conceal, destroy or otherwise dispose... Regulated

Do not destroy documents HMRC has flagged for an information noticeAny Person

s.sch036 (1) Where a person becomes liable for a penalty under... Regulated

Other duties (1) — Crown / regulator

HMRC must assess penalties within statutory time limits and notify the personStatutory regulator

s.sch036 (1) If the tribunal makes a determination under paragraph 49A,... Regulated

Other duties (1) — Crown / regulator

HMRC must notify person of tribunal determination on penalty maximum amountStatutory regulator

s.sch036 (1) This paragraph applies where— (a) a person becomes liable... Regulated

Other duties (1) — Crown / regulator

HMRC must notify person of additional penalty under Schedule 36 para.50Statutory regulator

s.sch036 (1) This paragraph applies if— (a) a person (“P”) is... Regulated

Do not disclose HMRC notices when non-disclosure is orderedAny Person

s.sch036 (1) A person who breaches a requirement imposed under paragraph... Regulated

Do not disclose HMRC notices or related information when required to keep them confidentialAny Person

s.sch036 (1) A person is guilty of an offence (subject to... Regulated

Conceal or destroy documents required by HMRC information noticeAny Person

s.sch036 (1) A person is also guilty of an offence (subject... Regulated

Conceal or destroy documents after HMRC information notice warningAny Person

s.sch036 A person who is guilty of an offence under this... Imprisonment

Penalty for offences under Schedule 36 Part 8 (non-compliance with HMRC information powers)Any Person

s.sch036 (1) Where a person is required by an information notice... Regulated

Respond to HMRC information notices on time and as specifiedAny Person

s.sch038 For section 312 substitute— Duty of promoter to notify client... Regulated

Notify clients of HMRC reference number for notifiable arrangements within 30 daysAny Person

s.sch040 After paragraph 23 insert— “Tax”, without more, includes duty. Regulated

Note that 'tax' includes customs duties and other dutiesAny Person

s.sch041 A penalty is payable by a person (P) where P... Regulated

Fail to comply with specified tax obligationAny Person

s.sch041 (1) The amount of a penalty for which P is... Regulated

Other duties (1) — Crown / regulator

HMRC must reduce overlapping penalties for the same tax liabilityStatutory regulator

s.sch041 A penalty is payable by a person (“P”) where P... Regulated

Penalty for enabling HMRC to assess landfill taxAny Person

s.sch041 The penalty payable under any of paragraphs 2, 3(1) and... Regulated

Fail to notify HMRC of a tax liabilityAny Person

s.sch045 In paragraph 2(4) (offences connected with immobilisation), for paragraphs (a)... Regulated

Make false declaration to release immobilised vehicleAny Person

1156 other schedules

s.003 Entrepreneurs' relief

s.004 Inheritance tax: transfer of nil-rate band etc

s.006 Aircraft and boat fuel, heating oil and fuel used for certain engines

s.012 Tax credit for certain foreign distributions

s.013 Company gains from investment life insurance contracts

s.015 Changes in trading stock

s.017 Insurance companies etc

s.018 Friendly societies

s.019 Reduction of basic rate of income tax: transitional relief for gift aid charities

s.021 Restriction on loss relief for non-active traders

s.024 Annual investment allowance

s.025 First-year tax credits

s.026 Special rate expenditure and the special rate pool

s.027 Abolition of allowances: consequential amendments and savings

s.028 Inheritance of tax-relieved pension savings

s.030 Stamp duty land tax: notification etc: consequential provision

s.032 Stamp duty: abolition of fixed duty on certain instruments

s.034 Oil decommissioning expenditure: consequential amendments

s.035 Set off against oil profits: minor and consequential amendments

s.038 Disclosure of tax avoidance schemes

s.039 Time limits for assessments, claims etc.

s.043 Taking control of goods etc: consequential provision

s.046 Government borrowing: alternative finance arrangements

s.sch001 Abolition of starting and savings rates and creation of starting rate for savings

s.sch001 ITA 2007 is amended as follows.

s.sch001 Omit section 20 (starting rate limit and basic rate limit)....

s.sch001 (1) Section 21 (indexation of starting and basic rate limits)...

s.sch001 In section 31(2), omit “or savings rate”.

s.sch001 (1) Section 158 (form and amount of EIS relief) is...

s.sch001 In section 209(3) (withdrawal or reduction of EIS relief: disposal...

s.sch001 In section 210(1)(b) (cases where maximum EIS relief not obtained),...

s.sch001 In section 213(2) (withdrawal or reduction of EIS relief: value...

s.sch001 In section 220(1)(b) (cases where maximum EIS relief not obtained),...

s.sch001 In section 224(2) (withdrawal or reduction of EIS relief: repayments...

s.sch001 In section 229(1)(b) (cases where maximum EIS relief not obtained),...

s.sch001 For section 7 (savings rate) substitute— The starting rate for...

s.sch001 In section 414(2) (relief for gifts to charity), for “section...

s.sch001 In section 486(1) (how allowable expenses are to be set...

s.sch001 (1) Section 498 (types of income tax for purposes of...

s.sch001 In section 504(3) (treatment of income of unauthorised unit trust),...

s.sch001 In section 745(1) (rates of tax applicable to income charged...

s.sch001 In section 851(2) (deduction by deposit-takers and building societies), for...

s.sch001 In section 874(2) (deduction from payments of yearly interest), for...

s.sch001 In section 889(4) (deduction from payments in respect of building...

s.sch001 In section 892(2) (deduction from UK public dividends), for “savings...

s.sch001 In section 901(4) (deduction from annual payments made by other...

s.sch001 (1) Section 10 (income charged at main rates: individuals) is...

s.sch001 Omit section 902 (meaning of “applicable rate” in section 901)....

s.sch001 In section 919(2) (manufactured interest on UK securities: payments by...

s.sch001 In section 939(2) (duty to retain bonds where issue treated...

s.sch001 (1) Section 989 (definitions) is amended as follows.

s.sch001 In section 1014(5)(b)(i) (orders and regulations not subject to annulment),...

s.sch001 In Schedule 1 (consequential amendments), omit paragraphs 85(2), 86, 112,...

s.sch001 (1) Schedule 4 (index of defined expressions) is amended as...

s.sch001 TMA 1970 is amended as follows.

s.sch001 In section 7(6) (notice of liability to income tax and...

s.sch001 In section 91(3)(c) (effect of interest on reliefs), for “,...

s.sch001 In section 11(2) (income charged at the basic rate: persons...

s.sch001 ICTA is amended as follows.

s.sch001 In section 468(1A) (authorised unit trusts), for “savings rate” substitute...

s.sch001 In section 468A(1) (open-ended investment companies), for “savings rate” substitute...

s.sch001 In section 552(5)(f)(i) (information: duty of insurers), for “savings rate”...

s.sch001 In section 699A(4)(b) (untaxed sums comprised in the income of...

s.sch001 In section 701(3A) (estates of deceased persons in administration), omit—...

s.sch001 Omit section 789(2) (double taxation arrangements made under old law:...

s.sch001 In section 88(1) of FA 1989 (insurance companies: policy holders'...

s.sch001 In section 150A(3)(b) of TCGA 1992 (enterprise investment schemes), for...

s.sch001 Omit paragraph 21 of Schedule 6 to FA 1996 (which...

s.sch001 For section 12 substitute— Income charged at the starting rate...

s.sch001 ITTOIA 2005 is amended as follows.

s.sch001 In section 465A(1)(b) (gains from contracts for life insurance etc:...

s.sch001 In section 466(2) (gains from contracts for life insurance etc:...

s.sch001 In section 467(7) (gains from contracts for life insurance etc:...

s.sch001 (1) Section 530 (gains from contracts for life insurance etc:...

s.sch001 In section 535(3) (gains from contracts for life insurance etc:...

s.sch001 In section 536(1) (gains from contracts for life insurance etc:...

s.sch001 In section 537 (gains from contracts for life insurance etc:...

s.sch001 In section 539(5) (gains from contracts for life insurance etc:...

s.sch001 In section 669(3)(a)(i) (reduction in residuary income: inheritance tax on...

s.sch001 In section 13 (income charged at dividend ordinary and dividend...

s.sch001 In section 679(3) (income from which basic amounts are treated...

s.sch001 In section 680(4) (income treated as bearing income tax), for...

s.sch001 (1) Section 680A (income treated as savings income or dividend...

s.sch001 (1) Schedule 4 (index of defined expressions) is amended as...

s.sch001 In section 7(5) of F(No.2)A 2005 (charge to income tax...

s.sch001 Apart from the amendments made by paragraph 11, the amendments...

s.sch001 In section 16(1) (savings and dividend income to be treated...

s.sch001 (1) Section 17 (repayment: tax paid at basic rate instead...

s.sch001 For the heading before section 20 substitute— “ Indexation of...

s.sch002 Capital gains tax reform

s.sch002 TCGA 1992 is amended as follows.

s.sch002 In paragraph 1(1) of Schedule 5 (construction of section 86(1)(e)),...

s.sch002 The amendments made by paragraphs 84 to 99 have effect...

s.sch002 (1) Section 288 of TCGA 1992 (interpretation) is amended as...

s.sch002 In consequence of the amendments made by paragraph 101, omit—...

s.sch002 Chapter 4 of Part 2 of FA 2005 (trusts with...

s.sch002 In section 23(4) (introduction), for “33” substitute “ 32 ”....

s.sch002 In section 26(1) (income tax: amount of relief), in the...

s.sch002 (1) Section 28 (vulnerable person's liability: VQTI) is amended as...

s.sch002 In section 30 (qualifying trust gains: special capital gains tax...

s.sch002 (1) Section 31 (UK resident vulnerable persons: section 77 treatment)...

s.sch002 (1) Section 32 (non-UK resident vulnerable persons: amount of relief)...

s.sch002 Omit section 33 (non-UK resident vulnerable person's liability: VQTG).

s.sch002 In section 41(3) (interpretation), for “33” substitute “ 32 ”....

s.sch002 In section 2(7)(a) (chargeable gains and allowable losses), omit “77...

s.sch002 (1) Schedule 1 (non-UK resident vulnerable persons: interpretation) is amended...

s.sch002 In consequence of section 8 and paragraphs 1 to 20,...

s.sch002 The amendments made by paragraphs 1 to 21 have effect...

s.sch002 TCGA 1992 is amended as follows.

s.sch002 (1) Section 2 (chargeable gains and allowable losses) is amended...

s.sch002 Omit section 2A (taper relief).

s.sch002 (1) Section 3 (annual exempt amount) is amended as follows....

s.sch002 In section 3A(2) (reporting limits)— (a) omit paragraph (a), and...

s.sch002 Omit section 13(10A) (attribution of gains to members of non-resident...

s.sch002 (1) Section 62 (death) is amended as follows

s.sch002 Omit section 6 (rates: special cases).

s.sch002 In section 86(1)(e) (attribution of gains to settlors with interest...

s.sch002 (1) Section 86A (attribution of gains to settlor in section...

s.sch002 Omit section 150D (enterprise investment scheme: application of taper relief)....

s.sch002 In subsection (8) of section 165 (relief for gifts of...

s.sch002 After that section insert— Meaning of “holding company”, “trading company”...

s.sch002 Omit section 214C (re-organisations of mutual business: gains not eligible...

s.sch002 In section 228(8) (relief for employee share ownership trusts), for...

s.sch002 In section 241(3A) (furnished holiday lettings), omit “Schedule A1 (taper...

s.sch002 In section 253(14)(b) (relief for loans to traders), for “meaning...

s.sch002 Omit section 261C(2)(a) (treating trading loss etc as CGT loss:...

s.sch002 In section 13(7A) (attribution of gains to members of non-resident...

s.sch002 In section 279(2)(a) (foreign assets: delayed remittances), omit “(before the...

s.sch002 In section 279A(7)(b) (deferred unascertainable consideration: election for treatment of...

s.sch002 In section 279B(1) (provisions supplementary to section 279A), for paragraph...

s.sch002 (1) Section 279C (effect of election under section 279A) is...

s.sch002 Omit section 284B(1) (provisions supplementary to section 284A).

s.sch002 Omit Schedule A1 (taper relief).

s.sch002 Schedule 4C (transfers of value: attribution of gains to beneficiaries)...

s.sch002 (1) Paragraph 6 (gains attributed to settlor) is amended as...

s.sch002 Omit paragraph 11 (taper relief).

s.sch002 Omit Schedule 5BA (application of taper relief to enterprise investment...

s.sch002 Omit sections 77 to 79 (charge on settlor with interest...

s.sch002 Omit paragraph 15 of Schedule 7D (enterprise management incentives).

s.sch002 In paragraph 45D(7) of Schedule 26 to FA 2002 (derivative...

s.sch002 In paragraph 86(2) of Schedule 7 to ITEPA 2003 (transitionals...

s.sch002 Omit section 185G(3)(c) of FA 2004 (disposal by person holding...

s.sch002 Omit section 161(5) of ITA 2007 (other tax reliefs relating...

s.sch002 In consequence of paragraphs 23 to 54, omit—

s.sch002 (1) The amendments made by paragraph 31(2) and (3) have...

s.sch002 TCGA 1992 is amended as follows.

s.sch002 (1) Section 35 (assets held on 31 March 1982) is...

s.sch002 After that section insert— Disposal of asset acquired on no...

s.sch002 Omit section 88(6) (gains of dual resident settlements: sections 77...

s.sch002 In section 55(5) (indexation allowance: assets acquired on no gain/no...

s.sch002 In section 73(1) (death of life tenant: exclusion of chargeable...

s.sch002 In section 175(2C) (replacement of business assets by member of...

s.sch002 In section 288 (interpretation), after subsection (3) insert—

s.sch002 (1) Schedule 2 (assets held on 6 April 1965) is...

s.sch002 (1) Schedule 3 (assets held on 31 March 1982) is...

s.sch002 In paragraph 7 of Schedule 4 (deferred charges on pre-31...

s.sch002 In paragraph 7 of Schedule 4ZA (sub-fund settlements), for “sections...

s.sch002 In paragraph 12(b) of Schedule 7A (restriction on set-off or...

s.sch002 (1) FA 1997 is amended as follows.

s.sch002 (1) Schedule 4A (disposal of interest in settled property: deemed...

s.sch002 In consequence of paragraphs 57 to 69, omit—

s.sch002 The amendments made by paragraphs 57 to 70 have effect...

s.sch002 TCGA 1992 is amended as follows.

s.sch002 In section 36 (reduction of deferred charges where wholly or...

s.sch002 (1) Schedule 4 (deferred charges on pre-31 March 1982 gains)...

s.sch002 In consequence of paragraph 74, omit paragraph 43 of Schedule...

s.sch002 The amendments made by paragraphs 72 to 75 have effect...

s.sch002 TCGA 1992 is amended as follows.

s.sch002 At the beginning of Chapter 4 of Part 2 (indexation...

s.sch002 In section 53 (indexation allowance), omit— (a) subsection (1A), and...

s.sch002 (1) Schedule 4B (transfers of value by trustees linked with...

s.sch002 (1) Section 54 (calculation of indexation allowance) is amended as...

s.sch002 (1) Section 145 (call options: indexation allowance) is amended as...

s.sch002 In consequence of the amendments made by paragraphs 77 to...

s.sch002 The amendments made by paragraphs 77 to 82 have effect...

s.sch002 TCGA 1992 is amended as follows.

s.sch002 (1) Section 104 (share pooling: general interpretative provisions) is amended...

s.sch002 In section 105 (disposal on or before day of acquisition),...

s.sch002 (1) Section 106A (identification of securities: general rules for capital...

s.sch002 In the heading of section 107 (identification of securities etc:...

s.sch002 In the heading of section 108 (identification of relevant securities),...

s.sch002 Omit paragraph 6(3) of Schedule 4C (attribution of gains to...

s.sch002 (1) Section 109 (pre-April 1982 share pools) is amended as...

s.sch002 For the heading of section 110 substitute “ Indexation for...

s.sch002 Omit section 110A (indexation for section 104 holdings: CGT).

s.sch002 In the heading of section 112 (parallel pooling regulations), insert...

s.sch002 (1) Section 113 (calls on shares) is amended as follows....

s.sch002 (1) Section 114 (consideration for options) is amended as follows....

s.sch002 In FA 1998, omit— (a) section 123(1) and (2), and...

s.sch002 Chapter 6 of Part 4 of ITA 2007 (losses on...

s.sch002 (1) Section 147 (limits on share loss relief) is amended...

s.sch002 (1) Section 148 (disposal of shares forming part of mixed...

s.sch003 TCGA 1992 is amended as follows.

s.sch003 In Part 5 (transfer of business assets), after section 169G...

s.sch003 In section 241(3A) (furnished holiday lettings), after the entry relating...

s.sch003 In paragraph 1(1)(b) of Schedule 5B (enterprise investment scheme: re-investment),...

s.sch003 The amendments made by this Schedule have effect in relation...

s.sch003 Section 169P of TCGA 1992 has effect in a case...

s.sch003 (1) This paragraph applies where, by virtue of section 116(10)(b),...

s.sch003 (1) This paragraph applies where there is a relevant chargeable...

s.sch004 IHTA 1984 is amended as follows.

s.sch004 (1) Section 8A of IHTA 1984 (as inserted by paragraph...

s.sch004 (1) Section 8C of IHTA 1984 (as inserted by paragraph...

s.sch004 After section 8 insert— Transfer of unused nil-rate band between...

s.sch004 In section 147 (Scotland: legitim etc), insert at the end—...

s.sch004 (1) Section 151BA (rates of charge under section 151B) is...

s.sch004 In section 239(4) (certificates of discharge: cases where further tax...

s.sch004 In section 247(2) (tax-geared penalty), after “liable” insert “ ,...

s.sch004 In section 272 (general interpretation), insert at the appropriate place—...

s.sch004 In section 274 of TCGA 1992 (value determined for inheritance...

s.sch004 (1) The amendments made by paragraphs 2, 3 and 4(4)...

s.sch005 HODA 1979 is amended as follows.

s.sch005 In section 13AA (restrictions on use of rebated kerosene), omit...

s.sch005 In section 13AB (penalties for misuse of kerosene), omit subsections...

s.sch005 In section 14 (rebate on light oil for use as...

s.sch005 Omit section 17A (repayment of part of duty where biodiesel...

s.sch005 (1) Section 20A (mixing: adjustment of duty) is amended as...

s.sch005 (1) Section 20AAA (mixing of rebated oil) is amended as...

s.sch005 In section 20AA(1) (power to allow reliefs), after “12(2)” (in...

s.sch005 Before section 21 (but after the heading “Administration and enforcement”)...

s.sch005 In section 23 (prohibition on use etc of road fuel...

s.sch005 (1) Section 1 (hydrocarbon oil) is amended as follows.

s.sch005 (1) Section 24 (control of duty-free and rebated oil) is...

s.sch005 In section 24A (penalties for misuse of marked oil), omit...

s.sch005 (1) Section 27 (interpretation) is amended as follows.

s.sch005 In Schedule 4 (regulations under section 24), omit—

s.sch005 In Schedule 5 (sampling), in paragraph 3(1), omit “of oil”....

s.sch005 In consequence of the amendments of HODA 1979, omit—

s.sch005 The amendments made by this Schedule are treated as having...

s.sch005 (1) Section 2A (power to amend definitions) is amended as...

s.sch005 In section 6AA (excise duty on biodiesel), after subsection (3)...

s.sch005 In section 12 (rebate not allowed on fuel for road...

s.sch005 In section 13 (penalties for misuse of rebated heavy oil),...

s.sch006 HODA 1979 is amended as follows.

s.sch006 In the heading of section 13AB, for “misuse of kerosene”...

s.sch006 After that section insert— Use of rebated kerosene for private...

s.sch006 HODA 1979 is amended as follows.

s.sch006 (1) Section 14A (rebate on biodiesel used other than as...

s.sch006 (1) Section 14C (restrictions on use of rebated biodiesel and...

s.sch006 After section 14D insert— Rebated heavy oil and bioblend: private...

s.sch006 FA 1994 is amended as follows.

s.sch006 In section 12A(3)(c) (other assessment relating to excise duty matters)—...

s.sch006 In section 12B(2)(f) (section 12A: supplementary provisions)—

s.sch006 In section 1 (hydrocarbon oil), after subsection (3C) insert—

s.sch006 In section 14(1)(ba) (requirement for review of a decision)—

s.sch006 The amendments made by this Part of this Schedule come...

s.sch006 But section 13AC(2) of HODA 1979 does not apply to...

s.sch006 And section 14E(2) of that Act does not apply to...

s.sch006 HODA 1979 is amended as follows.

s.sch006 In section 11(1) (rebate on heavy oil), for “13, 13AA...

s.sch006 In section 12(2) (rebated heavy oil not to be used...

s.sch006 In the heading of section 13 (penalties for misuse of...

s.sch006 After that section insert— Rebate on certain heavy oil used...

s.sch006 In section 20AAA(6)(b) (mixing of rebated oil), before “13AA” insert...

s.sch006 In section 2A(1) (power to amend definitions), before paragraph (a)...

s.sch006 In section 20AA(1) (power to allow reliefs), after “12(2)” (in...

s.sch006 In section 24(2) (control of use of duty-free and rebated...

s.sch006 In section 27(1) (interpretation), in the definition of “rebate”, after...

s.sch006 FA 1994 is amended as follows.

s.sch006 In section 12A(3)(c) (other assessment relating to excise duty matters),...

s.sch006 In section 12B(2)(f) (section 12A: supplementary provisions), after “13,” insert...

s.sch006 In section 14(1)(ba) (requirement for review of a decision), after...

s.sch006 The amendments made by this Part of this Schedule come...

s.sch006 (1) Section 6 (hydrocarbon oil: rates of duty) is amended...

s.sch006 In section 24(1) (control of use of duty-free and rebated...

s.sch006 In section 27(1) (interpretation), in the definition of “aviation gasoline”,...

s.sch006 In Schedule 3 (regulations under section 21), omit paragraph 10A....

s.sch006 In consequence of the amendments made by paragraphs 2 to...

s.sch006 HODA 1979 is amended as follows.

s.sch007 Remittance basis

s.sch007 In Part 14 of ITA 2007 (income tax liability: miscellaneous...

s.sch007 For the title to Chapter 5 of Part 2 substitute...

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

s.sch007 In section 13(2) of TCGA 1992 (attribution of gains to...

s.sch007 After section 14 of that Act insert— Section 13: non-UK...

s.sch007 The amendments made by paragraphs 103 and 104 have effect...

s.sch007 TCGA 1992 is amended as follows.

s.sch007 In section 85(11) (disposal of interests in non-resident settlements), for...

s.sch007 For section 87 substitute— Non-UK resident settlements: attribution of gains...

s.sch007 (1) Section 88 (gains of dual resident settlements) is amended...

s.sch007 (1) Section 20 (taxable earnings under Chapter 5: introduction) is...

s.sch007 (1) Section 89 (migrant settlements) is amended as follows.

s.sch007 For section 90 substitute— Sections 87 and 89(2): transfers between...

s.sch007 (1) Section 91 (increase in tax payable under section 87...

s.sch007 Omit sections 92 to 95 (matching).

s.sch007 Omit— (a) in FA 1998, section 130(1) and (4), and...

s.sch007 The amendments made by paragraphs 106 to 114 have effect...

s.sch007 For the purposes of sections 87 and 87A of TCGA...

s.sch007 In the application of section 87 of TCGA 1992 for...

s.sch007 (1) This paragraph applies if— (a) section 87 of TCGA...

s.sch007 Section 87C of TCGA 1992 does not apply in relation...

s.sch007 For the heading before section 21 substitute “ Remittance basis...

s.sch007 (1) This paragraph applies to a settlement if section 87...

s.sch007 (1) If section 90 of TCGA 1992 (as originally enacted)...

s.sch007 (1) If all of a capital payment would (in the...

s.sch007 Section 89(2) of TCGA 1992 as substituted applies to a...

s.sch007 (1) This paragraph applies if— (a) chargeable gains are treated...

s.sch007 (1) This paragraph applies in relation to a settlement for...

s.sch007 (1) The following provisions apply to a settlement if—

s.sch007 (1) This paragraph applies if— (a) in the tax year...

s.sch007 TCGA 1992 is amended as follows.

s.sch007 (1) Section 85A (transfers of value: attribution of gains to...

s.sch007 Omit section 21 (earnings for year when employee resident and...

s.sch007 In paragraph 3 of Schedule 4B (transfers of value by...

s.sch007 Schedule 4C (transfers of value: attribution of gains to beneficiaries)...

s.sch007 In paragraph 1, for sub-paragraphs (2) and (3) substitute—

s.sch007 After that paragraph insert— Outstanding section 2(2) amounts (1) The following steps are to be taken for the...

s.sch007 In paragraph 4(2) (chargeable amount: non-resident settlement), at the end...

s.sch007 In paragraph 5(2)(a) (chargeable amount: dual resident settlement), after “apply”...

s.sch007 Omit paragraph 7A (and the heading before it).

s.sch007 For paragraph 7B substitute— (1) This paragraph applies if the trustees of the transferor...

s.sch007 For paragraph 8 substitute— (1) Chargeable gains are treated as accruing in a tax...

s.sch007 After paragraph 8A insert— Attribution of gains: remittance basis Section 87B (remittance basis) applies in relation to chargeable gains...

s.sch007 (1) Section 22 (chargeable overseas earnings for year when employee...

s.sch007 Omit paragraphs 8B and 8C (including the heading before paragraph...

s.sch007 For paragraph 9 (and the heading before it) substitute— Attribution...

s.sch007 In paragraph 10 (residence of trustees from whom capital payment...

s.sch007 (1) Paragraph 12 (attribution of gains to settlor in section...

s.sch007 In paragraph 12A(3), for “87(4)” substitute “ 87(2) ”.

s.sch007 (1) Paragraph 13 (increase in tax payable under this Schedule)...

s.sch007 Omit paragraph 3 and 6(2) and (3) of Schedule 29...

s.sch007 The amendments made by paragraphs 128 to 146 have effect...

s.sch007 For the purposes of paragraph 8 of Schedule 4C to...

s.sch007 A capital payment received before 6 April 2008 is not...

s.sch007 (1) Section 23 (calculation of chargeable overseas earnings) is amended...

s.sch007 Paragraph 124 applies in relation to chargeable gains treated under...

s.sch007 (1) This paragraph applies for the tax year 2008-09 or...

s.sch007 Schedule 4C to TCGA 1992 (as it has effect without...

s.sch007 Any reduction in the amount of a capital payment has...

s.sch007 (1) If all of a capital payment ceases (in the...

s.sch007 In any tax year— (a) Schedule 4C to TCGA 1992...

s.sch007 In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign...

s.sch007 In section 617 of ITA 2007 (accrued income profits: income...

s.sch007 Omit section 644 of that Act (accrued income profits: individuals...

s.sch007 After section 670 of that Act insert— Individuals to whom...

s.sch007 In section 24(7) (limit on chargeable overseas earnings where duties...

s.sch007 The amendments made by paragraphs 156 to 159 have effect...

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

s.sch007 In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign...

s.sch007 ITA 2007 is amended as follows.

s.sch007 In section 720(4) (transfer of assets abroad: charge where power...

s.sch007 For section 726 substitute— Non-UK domiciled individuals to whom remittance...

s.sch007 In section 727 (transfer of assets abroad: charge where capital...

s.sch007 For section 730 substitute— Non-UK domiciled individuals to whom remittance...

s.sch007 In section 731 (transfer of assets abroad: charge where benefit...

s.sch007 For section 735 substitute— Non-UK domiciled individuals to whom remittance...

s.sch007 For the heading before section 25 substitute “ Remittance basis...

s.sch007 The amendments made by paragraphs 161 to 169 have effect...

s.sch007 For the purposes of this Part of this Schedule, the...

s.sch007 (1) Sub-paragraph (2) has effect for the purposes of— paragraphs...

s.sch007 Omit section 25 (UK-based earnings for year when employee resident,...

s.sch007 (1) Section 26 (foreign earnings for year when employee resident,...

s.sch007 ITEPA 2003 is amended as follows.

s.sch007 (1) Section 27 (UK-based earnings for year when employee non-UK...

s.sch007 Omit sections 31 to 37 (and the heading before section...

s.sch007 After section 41 insert— Chapter 5A Taxable specific income: effect...

s.sch007 Omit Chapter 6 of Part 2 (disputes as to domicile...

s.sch007 In section 225 (payments for restrictive undertakings), for subsections (6)...

s.sch007 In section 271(2) (limited exemption of removal benefits and expenses:...

s.sch007 In section 335(4) (application of deductions provisions), omit “, 21,...

s.sch007 (1) Section 370 (travel costs and expenses where duties performed...

s.sch007 (1) Section 371 (travel costs and expenses where duties performed...

s.sch007 (1) Section 378 (deduction from seafarer's earnings: eligibility) is amended...

s.sch007 (1) Section 6 (nature of charge to tax on employment...

s.sch007 (1) Section 413 (exception in certain cases of foreign service)...

s.sch007 In section 421E(1) (income relating to securities: exclusions), for the...

s.sch007 In section 446N (securities subject to restriction during relevant period),...

s.sch007 In section 474(1) (securities options: exclusions), for the words from...

s.sch007 In section 540(2) (EMI: taxable benefits), for the words from...

s.sch007 In section 690 (PAYE: employee non-UK resident etc), after subsection...

s.sch007 In section 698 (PAYE: special charges on employment-related securities), after...

s.sch007 In section 700 (PAYE: gains from securities options), after subsection...

s.sch007 After that section insert— Employment-related securities etc: remittance basis (1) This section applies if— (a) section 698 or 700...

s.sch007 In section 721(1) (other definitions), for the definition of “foreign...

s.sch007 (1) Section 10 (meaning of “taxable earnings” etc) is amended...

s.sch007 In Schedule 1 (index of defined expressions), omit the entries...

s.sch007 In paragraph 8 of Schedule 2 (approved share incentive plans:...

s.sch007 In paragraph 6(2) of Schedule 3 (approved SAYE option schemes:...

s.sch007 In paragraph 27(2) of Schedule 5 (enterprise management incentives: meaning...

s.sch007 In Schedule 7 (transitionals and savings), omit paragraphs 9 to...

s.sch007 In section 575 of ITEPA 2003 (foreign pensions: taxable pension...

s.sch007 ITTOIA 2005 is amended as follows.

s.sch007 In section 260(1) (overview of Part 3)—

s.sch007 In section 269 (territorial scope of charge to tax), omit...

s.sch007 Omit Chapter 11 of Part 3 (overseas property income).

s.sch007 (1) Section 13 (person liable to tax) is amended as...

s.sch007 In section 829 (overview of Part 8), for paragraph (a)...

s.sch007 (1) Section 830 (meaning of “relevant foreign income”) is amended...

s.sch007 Omit section 831 (claims for relevant foreign income to be...

s.sch007 For section 832 substitute— Relevant foreign income charged on remittance...

s.sch007 Omit sections 833 to 837.

s.sch007 TCGA 1992 is amended as follows.

s.sch007 (1) Section 3 (annual exempt amount) is amended as follows....

s.sch007 In section 3A (reporting limits), after subsection (5) insert—

s.sch007 In section 9 (residence etc), omit subsection (2).

s.sch007 In section 10A (temporary non-residents), after subsection (9) insert—

s.sch007 For the heading of Chapter 4 of Part 2 substitute...

s.sch007 For section 12 substitute— Non-UK domiciled individuals to whom remittance...

s.sch007 In section 16 (computation of losses), omit subsection (4).

s.sch007 After that section insert— Losses: non-UK domiciled individuals (1) In this section “the relevant tax year”, in relation...

s.sch007 In section 119A (increase in expenditure by reference to tax...

s.sch007 After that section insert— Section 119A: unremitted foreign securities income...

s.sch007 In section 33(2A) of TMA 1970 (error or mistake)—

s.sch007 ITTOIA 2005 is amended as follows.

s.sch007 In section 839 (annual payments payable out of relevant foreign...

s.sch007 In section 840 (relief for backdated pensions charged on arising...

s.sch007 After that section insert— Claims under section 840 (1) A claim under section 840 must be made on...

s.sch007 In section 14(1) (taxable earnings under Chapter 4: introduction), for...

s.sch007 (1) Section 857 (partners to whom the remittance basis may...

s.sch007 In section 878 (definitions), omit subsection (2).

s.sch007 In Schedule 2 (transitional provision etc), omit paragraphs 150 and...

s.sch007 In Part 2 of Schedule 4 (index of defined expressions),...

s.sch007 ITA 2007 is amended as follows.

s.sch007 In section 2(14) (overview of Act), before paragraph (a) insert—...

s.sch007 In section 34 (personal allowances etc: introduction), after subsection (2)...

s.sch007 In section 42 (tax reductions for married couples etc: introduction),...

s.sch007 In section 460 (residence etc of claimants for relief for...

s.sch007 In consequence of the amendments made by this Part of...

s.sch007 For the heading before section 15 substitute “ UK resident...

s.sch007 The amendments made by paragraphs 3(3), 4(3), 5(2), 22, 31...

s.sch007 The other amendments made by this Part of this Schedule...

s.sch007 (1) This paragraph applies in relation to an individual's general...

s.sch007 (1) This paragraph applies to an individual's relevant foreign income...

s.sch007 (1) This paragraph applies if section 12 of TCGA 1992...

s.sch007 (1) In section 809E(3)(b) of ITA 2007, the reference to...

s.sch007 (1) Section 809L of ITA 2007 (meaning of “remitted to...

s.sch007 Section 809N of ITA 2007 (section 809L: gift recipients, qualifying...

s.sch007 Section 809O of ITA 2007 (section 809L: dealings where there...

s.sch007 Sections 809Q to 809S of ITA 2007 (transfers from mixed...

s.sch007 (1) Section 15 (earnings for year when employee resident, ordinarily...

s.sch007 (1) This paragraph applies if— (a) before 12 March 2008,...

s.sch007 (1) This paragraph applies in relation to employment-related securities if—...

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

s.sch007 In section 734 of ITA 2007 (reduction in amount charged:...

s.sch007 The amendments made by paragraphs 92 to 97 have effect...

s.sch007 Paragraphs 120 and 121 apply in relation to offshore income...

s.sch008 Rates of research and development relief and vaccine research relief

s.sch008 (1) Part 2 of Schedule 20 to FA 2000 (giving...

s.sch008 (1) In Schedule 12 to FA 2002 (tax relief for...

s.sch008 (1) Schedule 13 to FA 2002 (vaccine research relief) is...

s.sch009 Companies in difficulty: SME R&D relief and vaccine research relief

s.sch009 (1) Schedule 20 to FA 2000 (tax relief for expenditure...

s.sch009 (1) Schedule 13 to FA 2002 (tax relief for expenditure...

s.sch009 The amendments made by this Schedule have effect in relation...

s.sch010 Cap on R&D aid

s.sch010 For the purposes of section 29, “total R&D aid”, in...

s.sch010 In Schedule 13 to FA 2002 (tax relief for expenditure...

s.sch010 (1) In paragraph 1 “the tax credits” means the aggregate...

s.sch010 In paragraph 1 “the actual reduction in tax liability” means...

s.sch010 (1) In paragraph 1 “the potential relief” means the aggregate...

s.sch010 (1) In paragraph 1 “the notional relief” is the aggregate...

s.sch010 In this Schedule “R&D relief” means any relief or tax...

s.sch010 For the purpose of any calculation in accordance with paragraph...

s.sch010 In Schedule 20 to FA 2000 (tax relief for expenditure...

s.sch010 In Schedule 12 to FA 2002 (tax relief for expenditure...

s.sch011 Venture capital schemes

s.sch011 Part 3 of Schedule 15 to FA 2000 (CVS: the...

s.sch011 The amendments made by this Schedule are treated as having...

s.sch011 But the amendments made by paragraphs 2, 3, 5 and...

s.sch011 And the amendments made by paragraphs 8 and 9 do...

s.sch011 For the purposes of paragraph 12(b) “protected money” is—

s.sch011 In paragraph 26 (excluded activities)— (a) in sub-paragraph (1), after...

s.sch011 After paragraph 30 insert— Excluded activities: shipbuilding In paragraph 26(1)(ha) “shipbuilding” has the same meaning as in...

s.sch011 Chapter 4 of Part 5 of ITA 2007 (EIS: the...

s.sch011 In section 192 (meaning of “excluded activities”)—

s.sch011 After section 196 insert— Excluded activities: shipbuilding In section 192(1)(ia) “shipbuilding” has the same meaning as in...

s.sch011 Chapter 4 of Part 6 of ITA 2007 (VCTs: qualifying...

s.sch011 In section 303 (meaning of “excluded activities”)—

s.sch011 After section 307 insert— Excluded activities: shipbuilding In section 303(1)(ia) “shipbuilding” has the same meaning as in...

s.sch012 Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc...

s.sch012 In section 9(1)(b) (self-assessment of amount payable by way of...

s.sch012 In section 12AA(1A)(b) (partnership return: amount payable by way of...

s.sch012 In section 12AB(5) (partnership statement), in the definition of “tax...

s.sch012 In section 59A(8)(b) (payments on account of income tax), after...

s.sch012 In section 59B(2)(b) (payment of income tax), after “397(1)” insert...

s.sch012 In section 824(4A)(b) of ICTA (repayment supplements: individuals and others),...

s.sch012 In section 171(2B) of FA 1993 (Lloyd's underwriters etc :...

s.sch012 ITTOIA 2005 is amended as follows.

s.sch012 In section 403(1) (dividends from non-UK resident companies: income charged),...

s.sch012 In section 406 (dividends of non-UK resident companies: later charge...

s.sch012 In the heading of the Chapter, for “etc.”, in the...

s.sch012 In section 407 (dividends of non-UK resident companies: dividend payment...

s.sch012 In section 408 (reduction in tax due in cases within...

s.sch012 In section 688(1) (income not otherwise charged), omit “full”.

s.sch012 ITA 2007 is amended as follows.

s.sch012 In section 425(5) (gift aid: deductions when calculating total amount...

s.sch012 In section 504(4)(b) (provisions that do not apply to income...

s.sch012 (1) Section 567 (meaning of “overseas securities” etc ) is...

s.sch012 (1) Section 592 (no tax credits for borrower under stock...

s.sch012 (1) Section 593 (no tax credits for interim holder under...

s.sch012 (1) Section 594 (no tax credits for original owner under...

s.sch012 In the heading of section 397, after “ distributions ”...

s.sch012 (1) Section 595 (meaning of “manufactured dividend”) is amended as...

s.sch012 In section 989 (definitions), in the definition of “tax credit”,...

s.sch012 After section 397 insert— Tax credits for distributions of non-UK...

s.sch012 In section 398(1) (increase in amount or value of dividends...

s.sch012 In section 399(1) (qualifying distributions received by persons not entitled...

s.sch012 TMA 1970 is amended as follows.

s.sch012 In section 8(1AA)(b) (personal return: amount payable by way of...

s.sch012 In section 8A(1AA)(b) (trustee's return: amount payable by way of...

s.sch013 (1) In this Schedule— “investment life insurance contract” means— a...

s.sch013 (1) If a relevant company is a party to an...

s.sch013 (1) This paragraph applies where— (a) by virtue of paragraph...

s.sch013 (1) Where the relevant company brings into account credits and...

s.sch013 This Schedule has effect for accounting periods beginning on or...

s.sch013 (1) Where the relevant company was a party to an...

s.sch013 (1) This paragraph applies where— (a) the relevant company was...

s.sch014 Company gains from investment life insurance contracts: consequential amendments etc

s.sch014 ICTA is amended as follows.

s.sch014 ITTOIA 2005 is amended as follows.

s.sch014 In section 467(5) (persons liable: UK resident trustees), for paragraph...

s.sch014 In section 469(2) (two or more persons interested in policy...

s.sch014 Omit section 486 (exclusion of maturity of capital redemption policies...

s.sch014 In section 501 (part surrenders: loans)— (a) in subsection (1),...

s.sch014 In section 541B(7) (section 541A: further definitions), omit paragraph (b)...

s.sch014 In Schedule 1 (consequential amendments), omit paragraphs 210 to 221...

s.sch014 Omit— (a) in FA 1989, section 90 and Schedule 9,...

s.sch014 (1) The amendments made by this Schedule—

s.sch014 (1) Subsection (1C) of section 437 (general annuity business: income...

s.sch014 Omit sections 539 to 551A (corporation tax in respect of...

s.sch014 (1) Section 552 (information: duty of insurers) is amended as...

s.sch014 In section 552ZA(3) (information: supplementary provisions), omit “section 546C(7)(a) of...

s.sch014 In section 552A(12) (tax representatives)— (a) omit “this Chapter and”...

s.sch014 Omit sections 553 to 553C (further provisions about corporation tax...

s.sch014 Omit sections 656 to 658 (purchased life annuities).

s.sch014 In paragraph 20 of Schedule 15 (qualifying policies)—

s.sch015 ITTOIA 2005 is amended as follows.

s.sch015 (1) Paragraph 8 or 9 does not apply if the...

s.sch015 After section 172 insert— Chapter 11A Trade profits: changes in...

s.sch015 In the heading of Chapter 12 of Part 2, insert...

s.sch015 In Schedule 4, in the table in Part 2, after...

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

s.sch015 (1) This paragraph applies if trading stock of a person's...

s.sch015 (1) This paragraph applies if something that—

s.sch015 (1) This paragraph applies if— (a) trading stock of a...

s.sch016 Non-residents: investment managers

s.sch016 In section 127 of FA 1995 (persons not treated as...

s.sch016 (1) Section 818 of ITA 2007 (the independent investment manager...

s.sch016 (1) The amendments made by paragraph 1 have effect in...

s.sch016 (1) In section 127 of FA 1995, for subsections (12)...

s.sch016 (1) In Schedule 26 of FA 2003 (non-resident companies: transactions...

s.sch016 ITA 2007 is amended as follows.

s.sch016 (1) Section 827 (meaning of “investment transaction”) is amended as...

s.sch016 (1) Section 1014(2) (orders and regulations under the Income Tax...

s.sch016 FA 2003 is amended as follows.

s.sch016 (1) Section 152 (non-resident companies: transactions carried out through broker,...

s.sch016 (1) Schedule 26 (non-resident companies: transactions through broker, investment manager...

s.sch017 (1) FA 1989 is amended as follows.

s.sch017 (1) In ICTA , in subsection (2) of section 431...

s.sch017 (1) In section 431(2) of ICTA (interpretative provisions about insurance...

s.sch017 (1) Schedule 26 to FA 2002 (derivative contracts) is amended...

s.sch017 In section 210A of TCGA 1992 (ring fencing of losses),...

s.sch017 In section 755A of ICTA (treatment of chargeable profits and...

s.sch017 The amendments made by paragraphs 13 and 14 have effect...

s.sch017 (1) In ICTA, after section 95 insert— Taxation of UK...

s.sch017 (1) Section 432A of ICTA (apportionment of income and gains)...

s.sch017 (1) In section 431 of ICTA (interpretative provisions relating to...

s.sch017 (1) Chapter 1 of Part 12 of ICTA (insurance companies)...

s.sch017 In ICTA , for section 444AE substitute— Transfers of business:...

s.sch017 In section 431A of ICTA (powers to amend), after subsection...

s.sch017 Schedule 17 para.21

s.sch017 (1) In section 434A(3) of ICTA (limitation on relief), after...

s.sch017 (1) Schedule 22 to FA 2001 (remediation of contaminated land)...

s.sch017 (1) In section 56 of ICTA (transactions in deposits and...

s.sch017 In section 12AE(2) of TMA 1970 (partnership returns: alternative methods...

s.sch017 (1) Section 431D of ICTA (meaning of “overseas life assurance...

s.sch017 (1) In section 476(3) of ITTOIA 2005 (foreign policies), omit—...

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

s.sch017 (1) In paragraph 4(1A) of Schedule 25 to ICTA (controlled...

s.sch017 In consequence of paragraphs 1 and 2, omit—

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

s.sch017 (1) In section 444AB(6) of ICTA (transfer schemes transferring whole...

s.sch017 Schedule 17 para.32

s.sch017 Schedule 17 para.33

s.sch017 In section 431(2) of ICTA, in the definition of “periodical...

s.sch017 (1) In ICTA, omit section 737D (power to provide that...

s.sch017 In paragraph 12 of Schedule 12 to FA 2002 (insurance...

s.sch017 (1) In section 89(7) of FA 1989 (policy holders' share...

s.sch017 (1) Paragraph 17 of Schedule 9 to FA 2007 (transfers:...

s.sch017 (1) In article 1(5) of the Insurance Business Transfer Schemes...

s.sch017 (1) The amendments made by paragraphs 1 to 3 have...

s.sch017 (1) In section 436A(6) of ICTA (gross roll-up business: separate...

s.sch017 In section 88(5) of FA 1989 (policy holders' share of...

s.sch017 Schedule 17 para.5

s.sch017 (1) Section 85 of FA 1989 (charge of certain receipts...

s.sch017 In section 83XA of FA 1989 (structural assets), omit—

s.sch017 (1) In section 431(2) of ICTA (interpretative provisions relating to...

s.sch017 (1) and, in sub-paragraph (4), after “(2)” insert “ ,...

s.sch018 Chapter 2 of Part 12 of ICTA (friendly societies etc)...

s.sch018 (1) In section 466(1) (“life or endowment business”), for paragraph...

s.sch018 (1) After section 461C insert— Transfers of other business (1) Where— (a) at any time a friendly society (“the...

s.sch018 In subsection (1) of section 463 (application of Corporation Tax...

s.sch018 (1) Omit— (a) section 462(3) and (4) (tax exempt business:...

s.sch019 (1) A charity is entitled to be paid an amount...

s.sch019 (1) The amount of gift aid supplement that a charity...

s.sch019 (1) The “notional basic rate” for a transitional tax year...

s.sch019 (1) This paragraph applies if an officer of Revenue and...

s.sch019 Gift aid supplement is not— (a) income for the purposes...

s.sch019 Any expenditure incurred by the Commissioners under this Schedule is...

s.sch019 In this Schedule— “charity” has the same meaning as in...

s.sch019 In section 25 of FA 1990 (donations to charities by...

s.sch019 In section 521 of ITA 2007 (gifts entitling donor to...

s.sch020 Leases of plant or machinery

s.sch020 (1) In Chapter 6 of Part 17 of ICTA (tax...

s.sch020 (1) Chapter 10A of Part 2 of ITTOIA 2005 (corresponding...

s.sch020 (1) If, at the beginning of 13 December 2007 (“the...

s.sch020 (1) Chapter 17 of Part 2 of CAA 2001 (plant...

s.sch020 (1) Section 228B of CAA 2001 (S's income or profits:...

s.sch020 (1) In ITA 2007, after section 809 insert— Chapter 6...

s.sch020 In section 785A of ICTA (rent factoring of leases of...

s.sch020 (1) Section 61 of CAA 2001 (disposal events and disposal...

s.sch020 (1) Section 25A of TCGA 1992 (long funding leases of...

s.sch020 (1) Part 2 of CAA 2001 (plant and machinery allowances)...

s.sch020 (1) In section 70I of CAA 2001 (meaning of “short...

s.sch020 (1) In section 70H of CAA 2001 (lessee: requirement for...

s.sch020 (1) Chapter 5A of Part 12 of ICTA (special rules...

s.sch021 ITA 2007 is amended as follows.

s.sch021 After section 74 insert— General restrictions on sideways relief and...

s.sch021 In section 32 (liability not dealt with in the calculation),...

s.sch021 In section 64(8) (deduction of trade losses from general income),...

s.sch021 In section 72(5) (early trade loss relief)—

s.sch021 (1) Section 74A of ITA, and the other provisions inserted...

s.sch021 (1) Section 74B of ITA, and the other provisions inserted...

s.sch022 Avoidance involving financial arrangements

s.sch022 (1) Section 785A of ICTA (rent factoring of leases of...

s.sch022 (1) Section 91A of FA 1996 (shares treated as loan...

s.sch022 (1) Section 91C of FA 1996 (shares treated as loan...

s.sch022 The amendments made by paragraphs 10 and 11 have effect...

s.sch022 (1) In section 91B(5)(a) of FA 1996 (debits and credits...

s.sch022 (1) In section 91C(3) of FA 1996 (assets which are...

s.sch022 (1) In section 91D(2) of FA 1996 (shares treated as...

s.sch022 (1) Section 91E of FA 1996 (shares treated as loan...

s.sch022 (1) In FA 1996, after section 91G insert— Partnerships Payments...

s.sch022 (1) In FA 1996, after section 94A insert— Loan relationships...

s.sch022 (1) In section 103 of FA 1996 (interpretation of Chapter...

s.sch022 (1) In section 807A of ICTA (disposals and acquisitions of...

s.sch022 (1) Schedule 26 to FA 2002 (derivative contracts) is amended...

s.sch022 (1) Section 384 of ITA 2007 (general restrictions on relief...

s.sch022 (1) In paragraph 1 of Schedule 9 to FA 1996...

s.sch022 (1) In Schedule 9 to FA 1996 (loan relationships: special...

s.sch022 (1) In paragraph 12 of Schedule 9 to FA 1996...

s.sch022 (1) In FA 1996, in— (a) section 91A(2)(b) (distributions in...

s.sch022 (1) Section 91A of FA 1996 (shares treated as loan...

s.sch022 (1) Section 91B of FA 1996 (shares treated as loan...

s.sch022 The amendments made by paragraphs 7 and 8 have effect...

s.sch023 Manufactured payments: anti-avoidance

s.sch023 Chapter 2 of Part 11 of ITA 2007 (manufactured payments)...

s.sch023 In section 583 (manufactured payments exceeding underlying payments), insert at...

s.sch023 (1) Section 263D of TCGA 1992 (gains accruing to persons...

s.sch023 In ITA 2007, omit paragraph 335(5) of Schedule 1 (which...

s.sch023 After section 572 insert— Meaning of “avoidance arrangements” (1) In this Chapter “ avoidance arrangements ” means any...

s.sch023 In section 573(4) (manufactured dividends on UK shares: Income Tax...

s.sch023 (1) Section 574 (allowable deductions for manufactured dividends on UK...

s.sch023 Omit section 575 (allowable deductions for manufactured dividends on UK...

s.sch023 In section 578(3) (manufactured interest on UK securities: Income Tax...

s.sch023 (1) Section 579 (allowable deductions for manufactured interest on UK...

s.sch023 Omit section 580 (allowable deductions for manufactured interest on UK...

s.sch023 After section 581 insert— Avoidance arrangements (1) A manufactured overseas dividend is not deductible if it...

s.sch024 CAA 2001 is amended as follows.

s.sch024 (1) Section 236 (additional VAT liability generates first-year allowance) is...

s.sch024 In section 237(1) (exceptions to section 236), after “liability is...

s.sch024 (1) Section 241 (no first-year allowance in respect of additional...

s.sch024 In section 263(3) (qualifying activities carried on in partnership), after...

s.sch024 In section 265(4) (successions: general), after “to” insert “ an...

s.sch024 In Part 2 of Schedule 1 (index of defined expressions),...

s.sch024 ICTA is amended as follows.

s.sch024 In section 395(1)(c) (leasing contracts and company reconstructions), after “for...

s.sch024 In paragraph 1(6)(b)(i) of Schedule 18 (group relief), before “a...

s.sch024 (1) Schedule 22 to FA 2000 (tonnage tax) is amended...

s.sch024 In Part 2, after Chapter 3 insert— Chapter 3A AIA...

s.sch024 ITA 2007 is amended as follows.

s.sch024 In section 76 (first-year allowances)— (a) after “from” insert “...

s.sch024 In section 78 (arrangements to reduce tax liabilities)—

s.sch024 (1) This Schedule has effect in relation to expenditure incurred...

s.sch024 In Chapter 5 of Part 2 (allowances and charges), insert...

s.sch024 After section 52 insert— Prevention of double relief Prevention of...

s.sch024 In section 58 (allocation of qualifying expenditure to pools), after...

s.sch024 (1) Section 205 (reduction of first-year allowances) is amended as...

s.sch024 (1) Section 210 (reduction of first-year allowances) is amended as...

s.sch024 (1) Section 217 (restrictions on allowances) is amended as follows....

s.sch024 After section 218 insert— Further restriction on annual investment allowance...

s.sch025 CAA 2001 is amended as follows.

s.sch025 In section 2(3) (general means of giving effect to capital...

s.sch025 (1) Section 3 (claims for capital allowances) is amended as...

s.sch025 After section 262 insert— First-year tax credits First-year tax credits...

s.sch025 Before Schedule 1 insert— SCHEDULE A1 First-year tax credits Section...

s.sch025 In Part 1 of Schedule 1, insert at the appropriate...

s.sch025 (1) Section 826 of ICTA (interest on tax overpaid) is...

s.sch025 (1) Schedule 18 to FA 1998 (company tax returns, assessments...

s.sch025 The amendments made by this Schedule have effect in relation...

s.sch026 CAA 2001 is amended as follows.

s.sch026 For section 102 (6% writing-down allowance in respect of long-life...

s.sch026 Omit section 104 (disposal value of long-life assets).

s.sch026 In section 266(7) (certain provisions disapplied where election made under...

s.sch026 In Part 2 of Schedule 1 (index of defined expressions),...

s.sch026 (1) This Schedule has effect in relation to—

s.sch026 (1) This paragraph applies where, on or after the relevant...

s.sch026 (1) Where this paragraph applies, for the purposes of making...

s.sch026 Expressions used in this Part of this Schedule and in...

s.sch026 After Chapter 10 insert— Chapter 10A Special rate expenditure Special...

s.sch026 In section 54(5) (the different kinds of pools), for “section...

s.sch026 In section 56(2) (amount of allowances and charges), for paragraph...

s.sch026 In section 65(1) (final chargeable period), for paragraph (b) substitute—...

s.sch026 In section 66 (list of provisions about disposal values), for...

s.sch026 In column 1 of the table in section 84 (cases...

s.sch026 Omit section 92 (application of Chapter 10 to part of...

s.sch026 For section 101 (long-life asset pool) substitute— Allocation of long-life...

s.sch027 CAA 2001 is amended as follows.

s.sch027 Omit section 540 (contribution allowances: agricultural buildings).

s.sch027 In section 542(1) (effect of transfers of trade on contribution...

s.sch027 In section 546 (introduction to Chapter 2 of Part 12),...

s.sch027 In section 564 (application of procedure in section 563)—

s.sch027 In section 567(1) (sales treated as for alternative amounts), omit...

s.sch027 In section 569 (election to treat sale as being for...

s.sch027 In section 570 (elections: supplementary), omit— (a) in subsection (1),...

s.sch027 In section 570A(1) (avoidance affecting proceeds of balancing event), omit...

s.sch027 In section 573(1) (transfers treated as sales), omit “3,” and...

s.sch027 (1) Part 2 of Schedule 1 (index of defined expressions)...

s.sch027 In section 1 (capital allowances), omit— (a) subsection (2)(b) and...

s.sch027 In Schedule 3 (transitional provision and savings), omit—

s.sch027 In section 495 of ICTA (regional development grants), omit—

s.sch027 In Schedule 22 (tonnage tax), omit paragraphs 84 and 86....

s.sch027 (1) FA 2001 is amended as follows.

s.sch027 In Schedule 10 to the Proceeds of Crime Act 2002...

s.sch027 In Schedule 4 to the Energy Act 2004 (tax exemption...

s.sch027 In Schedule 1 to ITTOIA 2005 (consequential amendments), omit paragraphs...

s.sch027 (1) ITA 2007 is amended as follows.

s.sch027 In FA 2007, omit section 36 (industrial and agricultural buildings...

s.sch027 In FA 2008, omit— (a) section 85 (phasing out of...

s.sch027 In section 2(3) (general means of giving effect to capital...

s.sch027 (1) Subject to sub-paragraph (2), this Part of this Schedule...

s.sch027 (1) Sub-paragraph (2) applies if— (a) an initial allowance or...

s.sch027 (1) Sub-paragraph (2) applies if— (a) an initial allowance has...

s.sch027 Despite the repeal of Part 3 of CAA 2001 by...

s.sch027 This Part of this Schedule has effect in relation to...

s.sch027 In section 3 (claims for capital allowances), omit subsections (4)(b)...

s.sch027 (1) Section 186 (fixture on which an industrial buildings allowance...

s.sch027 In section 443(3) (disposal values and disposal events), omit “or...

s.sch027 In section 448(3) (additional VAT rebate generates disposal value), omit...

s.sch027 In section 537 (contribution allowances), omit “, 3, 4” in—...

s.sch027 Omit section 539 (contribution allowances: industrial buildings).

s.sch028 Part 4 of FA 2004 (pension schemes etc) is amended...

s.sch028 . . . . . . . . . ....

s.sch028 (1) The amendments made by paragraph 2 have effect in...

s.sch028 (1) Section 172 (assignment) is amended as follows.

s.sch028 (1) Section 172A (surrender) is amended as follows.

s.sch028 (1) Section 172B (increase in rights of connected person on...

s.sch028 In paragraph 16(2) of Schedule 28 (dependants' scheme pension), after...

s.sch028 . . . . . . . . . ....

s.sch029 Further provision about pension schemes

s.sch029 (1) Part 4 of FA 2004 (pension schemes etc) is...

s.sch029 In paragraph 13 (benefit crystallisation event 3: meaning of XP),...

s.sch029 In consequence of the amendment made by paragraph 7(3), in...

s.sch029 (1) The amendments made by paragraphs 9(2) and (3) come...

s.sch029 (1) In paragraph 34 of Schedule 36 to FA 2004...

s.sch029 (1) FA 2004 is amended as follows.

s.sch029 In section 215(4)(a) of FA 2004 (amount of lifetime allowance...

s.sch029 In Schedule 34 to that Act (non-UK schemes: application of...

s.sch029 (1) This paragraph applies in relation to section 592 of...

s.sch029 (1) IHTA 1984 is amended as follows.

s.sch029 (1) Schedule 34 to FA 2004 (which applies certain charges...

s.sch029 (1) Schedule 28 to FA 2004 (authorised pensions etc )...

s.sch029 (1) In Schedule 29A to FA 2004 (taxable property etc),...

s.sch029 Part 4 of FA 2004 (pension schemes etc) is amended...

s.sch029 In the table in section 216(1) (benefit crystallisation events), in...

s.sch029 Schedule 32 (benefit crystallisation events: supplementary) is amended as follows....

s.sch029 (1) Paragraph 10 (benefit crystallisation event 3: excepted circumstances) is...

s.sch029 After that paragraph insert— Benefit crystallisation event 3: threshold annual...

s.sch029 (1) Paragraph 11 (benefit crystallisation event 3: permitted margin) is...

s.sch030 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch030 Omit Part 3 of that Schedule (enquiry into self-certificate).

s.sch030 Accordingly, in the heading to Schedule 11, for “self-certificates” substitute...

s.sch030 In Schedule 15 (SDLT: partnerships), in paragraph 8(2), omit “or...

s.sch030 (1) In Schedule 16 (SDLT: trusts and powers), paragraph 6...

s.sch030 In Schedule 17A (SDLT: further provisions relating to leases), in...

s.sch030 In consequence of the preceding provisions of this Schedule, omit...

s.sch030 (1) Section 79 (registration of land transactions) is amended as...

s.sch030 In section 81B(1) (declaration by person authorised to act on...

s.sch030 (1) Section 103 (joint purchasers) is amended as follows.

s.sch030 (1) Section 122 (index of defined expressions) is amended as...

s.sch030 In Part 4 of Schedule 6 ( SDLT : disadvantaged...

s.sch030 In paragraph 36 of Schedule 10 (notice of appeal), in...

s.sch030 Omit Part 1 of Schedule 11 (SDLT: self-certificates).

s.sch030 (1) In Part 2 of that Schedule (duty to keep...

s.sch031 Stamp duty land tax: special provisions for property-investment partnerships

s.sch031 (1) Paragraph 14 of Schedule 15 to FA 2003 (transfer...

s.sch031 Omit section 72(14) of FA 2007 (saving relating to changes...

s.sch031 (1) This paragraph applies in the case of a transfer...

s.sch031 In paragraph 15(1) of that Schedule (exclusion of market rent...

s.sch031 In paragraph 16(2) of that Schedule (application of provisions about...

s.sch031 In paragraph 26(9) of that Schedule (application of disadvantaged areas...

s.sch031 In paragraph 10 of Schedule 15 to FA 2003 (transfer...

s.sch031 After paragraph 12 insert— Election by property-investment partnership to disapply...

s.sch031 In paragraph 18 of that Schedule (transfer of chargeable interest...

s.sch031 In paragraph 17A(1) of that Schedule (withdrawal of money etc...

s.sch031 In paragraph 26(8) of that Schedule (application of disadvantaged areas...

s.sch032 Part 3 of FA 1985 (stamp duty) is amended as...

s.sch032 (1) Schedule 13 (instruments chargeable to stamp duty and rates...

s.sch032 (1) Schedule 15 (stamp duty: bearer instruments) is amended as...

s.sch032 In section 129(1) of FA 1982 (exemption from duty on...

s.sch032 Part 3 of FA 1986 (stamp duty) is amended as...

s.sch032 (1) Section 67 (stamp duty on certain transfers to depositary...

s.sch032 (1) Section 70 (stamp duty on certain transfers to a...

s.sch032 Part 3 of FA 1987 (stamp duty and stamp duty...

s.sch032 In section 50(1) (warrants to purchase Government stock, etc), omit...

s.sch032 In section 55(1) (Crown exemption), omit “, or paragraph 16”....

s.sch032 In section 108(1) of FA 1990 (abolition of stamp duty...

s.sch032 In section 83 (transfers in connection with divorce, dissolution of...

s.sch032 In Schedule 14 to FA 1999, omit paragraphs 10(b), 11(b),...

s.sch032 In Schedule 40 to FA 2003, omit paragraph 2(b).

s.sch032 (1) The following provisions of this Schedule do not have...

s.sch032 If a day is appointed under section 111 of FA...

s.sch032 In section 84 (death: varying dispositions, and appropriations)—

s.sch032 Part 3 of FA 1986 (stamp duty) is amended as...

s.sch032 In section 66 (company's purchase of own shares), omit subsection...

s.sch032 In section 67(9) (transfer of securities between depositary receipt systems),...

s.sch032 In section 70(9) (transfer of securities between clearance systems), for...

s.sch032 In section 72A(1) (transfer of securities between depositary receipt system...

s.sch032 FA 1999 is amended as follows.

s.sch033 PRT : elections for oil fields to become non-taxable

s.sch033 In section 6 of OTA 1975 (allowances of unrelievable loss...

s.sch033 In Schedule 17 to FA 1980 (transfers of interests in...

s.sch033 In section 9 of the Oil Taxation Act 1983 (c....

s.sch034 In section 393A of ICTA (losses: set off against profits),...

s.sch034 CAA 2001 is amended as follows.

s.sch034 In section 26 (demolition costs), in subsection (5), for “abandonment...

s.sch034 In section 57 (available qualifying expenditure), in the entry in...

s.sch034 (1) Section 164 (abandonment expenditure incurred before cessation of ring...

s.sch034 (1) Section 165 (abandonment expenditure within 3 years of ceasing...

s.sch035 In section 87A of TMA 1970 (interest on overdue corporation...

s.sch035 (1) Schedule 20 to FA 2000 (tax relief for expenditure...

s.sch035 ICTA is amended as follows.

s.sch035 In section 343 (company reconstructions without change of ownership), in...

s.sch035 In section 393 (losses other than terminal losses), in subsection...

s.sch035 In section 393A (losses: set off against profits of the...

s.sch035 In section 768A (change in ownership: disallowance of carry back...

s.sch035 In section 826 (interest on tax overpaid), in subsection (7A)(b),...

s.sch035 (1) Schedule 19B (petroleum extraction activities: exploration expenditure supplement) is...

s.sch035 (1) Schedule 19C (petroleum extraction activities: ring fence expenditure supplement)...

s.sch036 (1) An officer of Revenue and Customs may by notice...

s.sch036 (1) An officer of Revenue and Customs may enter a...

s.sch036 (1) An officer of Revenue and Customs may enter business...

s.sch036 (1) This paragraph applies where an officer of Revenue and...

s.sch036 (1) An officer of Revenue and Customs may enter and...

s.sch036 (1) An inspection under paragraph 12A may be carried out...

s.sch036 (1) An officer of Revenue and Customs may ask the...

s.sch036 This Part of this Schedule has effect subject to Parts...

s.sch036 Where a document (or a copy of a document) is...

s.sch036 The powers under Part 2 of this Schedule include—

s.sch036 An information notice only requires a person to produce a...

s.sch036 (1) An information notice does not require a person to...

s.sch036 (1) An officer of Revenue and Customs may by notice...

s.sch036 An information notice may not require a person to produce...

s.sch036 (1) Where a person has made a tax return in...

s.sch036 (1) Where a person has delivered a land transaction return...

s.sch036 (1) Where a person has delivered, for a chargeable period...

s.sch036 (1) For the purposes of paragraph 21 any reference to...

s.sch036 An information notice given for the purpose of checking the...

s.sch036 (1) An information notice does not require a person—

s.sch036 (1) An information notice does not require a person who...

s.sch036 (1) An information notice does not require a tax adviser—...

s.sch036 (1) Paragraphs 24(1) and 25(1) do not have effect in...

s.sch036 (1) This paragraph applies where paragraph 24(1) or 25(1) is...

s.sch036 An officer of Revenue and Customs may not inspect a...

s.sch036 (1) Where a taxpayer is given a taxpayer notice, the...

s.sch036 (1) An officer of Revenue and Customs may not give...

s.sch036 (1) Where a person is given a third party notice,...

s.sch036 Where a person is given a notice under paragraph 5...

s.sch036 This Part of this Schedule has effect subject to Part...

s.sch036 (1) This paragraph applies to a taxpayer notice or third...

s.sch036 . . . . . . . . . ....

s.sch036 (1) This paragraph applies to a third party notice or...

s.sch036 In paragraph 34B— “employer-financed retirement benefits scheme” has the same...

s.sch036 (1) This paragraph applies where an undertaking is a parent...

s.sch036 (1) Sub-paragraph (2) applies where it appears to the Commissioners...

s.sch036 (1) This paragraph applies where a business is carried on...

s.sch036 (1) This paragraph applies to a taxpayer notice given to...

s.sch036 (1) This paragraph applies to an information notice given to...

s.sch036 This Schedule (other than Part 8) applies to the Crown,...

s.sch036 (1) This paragraph applies to a person who—

s.sch036 (1) An officer of Revenue and Customs who gives a...

s.sch036 (1) This paragraph applies if the failure or obstruction mentioned...

s.sch036 (1) This paragraph applies if— (a) in complying with an...

s.sch036 (1) If it appears to the Treasury that there has...

s.sch036 A failure by a person to do anything required to...

s.sch036 (1) Liability to a penalty under paragraph 39 or 40...

s.sch036 (1) A person may appeal ... against any of the...

s.sch036 (1) Notice of an appeal under paragraph 47 must be...

s.sch036 (1) A penalty under paragraph 39 , 40 or 40A...

s.sch036 (1) This paragraph applies if— (a) a penalty under paragraph...

s.sch036 (1) A penalty under paragraph 49A must be paid before...

s.sch036 (1) An officer of Revenue and Customs may by notice...

s.sch036 (1) An authorised officer of Revenue and Customs may by...

s.sch036 (1) A penalty under paragraph 50 must be paid before...

s.sch036 (1) A person may appeal a decision of an officer...

s.sch036 A person is not liable to a penalty under this...

s.sch036 Subject to the provisions of this Schedule, the following provisions...

s.sch036 (1) Regulations made by the Commissioners or the Treasury under...

s.sch036 In this Schedule— “checking” includes carrying out an investigation or...

s.sch036 A reference in a provision of this Schedule to an...

s.sch036 (1) An authorised officer of Revenue and Customs may by...

s.sch036 (1) In this Schedule, “information notice” means a notice under...

s.sch036 (1) In this Schedule (subject to regulations under this paragraph),...

s.sch036 In this Schedule “chargeable period” means— (a) in relation to...

s.sch036 (1) In this Schedule “ involved third party ” means...

s.sch036 (1) In this Schedule “ financial institution ” means—

s.sch036 (1) For the purposes of this Schedule, information or a...

s.sch036 (1) In this Schedule, except where the context otherwise requires,...

s.sch036 (1) In this Schedule a reference to collecting a tax...

s.sch036 Where this Schedule applies for the purpose of collecting a...

s.sch036 (1) In this Schedule, except as otherwise provided, “tax position”,...

s.sch036 TMA 1970 is amended as follows.

s.sch036 Omit section 19A (power to call for documents for purposes...

s.sch036 Omit section 20 (power to call for documents of taxpayer...

s.sch036 (1) Section 20B (restrictions on powers to call for documents...

s.sch036 (1) Section 20BB (falsification etc. of documents) is amended as...

s.sch036 (1) Section 20D (interpretation) is amended as follows.

s.sch036 In section 29(6)(c) (assessment where loss of tax discovered), omit...

s.sch036 Omit section 97AA (failure to produce documents under section 19A)....

s.sch036 In section 98 (penalties), in the Table—

s.sch036 . . . . . . . . . ....

s.sch036 (1) Section 107A (relevant trustees) is amended as follows.

s.sch036 In section 118 (interpretation), in the definition of “tax”, omit...

s.sch036 In Schedule 1A (claims etc. not included in returns), omit...

s.sch036 In section 12(3) (secrecy), for the words from “and of...

s.sch036 ICTA is amended as follows.

s.sch036 (1) Where an information notice requires a person to produce...

s.sch036 . . . . . . . . . ....

s.sch036 Omit section 767C (change in company ownership: information).

s.sch036 . . . . . . . . . ....

s.sch036 In section 125 of FA 1990 (information for tax authorities...

s.sch036 In section 110ZA of the Social Security Administration Act 1992...

s.sch036 In section 104ZA of the Social Security Administration (Northern Ireland)...

s.sch036 Omit section 28(1) to (3) (powers of inspection).

s.sch036 (1) Schedule 11 to VATA 1994 is amended as follows....

s.sch036 In Schedule 18 to FA 1998 (company tax returns), omit...

s.sch036 In section 13(5) (gold), omit paragraph (c).

s.sch036 This Part of this Schedule has effect subject to Parts...

s.sch036 In section 25 of the Tax Credits Act 2002 (payments...

s.sch036 Omit section 174 of FA 2006 (international tax enforcement arrangements:...

s.sch036 In consequence of the preceding provisions of this Part of...

s.sch037 Record-keeping

s.sch037 TMA 1970 is amended as follows.

s.sch037 In section 13(6) of FA 1999 (VAT and gold)—

s.sch037 In consequence of the amendments made by paragraph 2 omit—...

s.sch037 (1) Section 12B (records to be kept for purposes of...

s.sch037 (1) Paragraph 2A of Schedule 1A (records to be kept...

s.sch037 Schedule 11 to VATA 1994 (administration, collection and enforcement) is...

s.sch037 (1) Paragraph 6 (duty to keep records) is amended as...

s.sch037 In paragraph 6A(7) (application of provisions of paragraph 6 where...

s.sch037 Schedule 18 to FA 1998 (company tax returns) is amended...

s.sch037 (1) Paragraph 21 (duty to keep and preserve records) is...

s.sch037 (1) Paragraph 22 (preservation of information instead of original records)...

s.sch038 Part 7 of FA 2004 (disclosure of tax avoidance schemes)...

s.sch038 (1) Section 308 (duties of promoter) is amended as follows....

s.sch038 In section 311(1) (arrangements to be given reference number)—

s.sch038 (1) Section 313 (duty of parties to notifiable arrangements to...

s.sch038 For section 316 substitute— Information to be provided in form...

s.sch038 (1) Section 98C of TMA 1970 (penalties for failure to...

s.sch039 TMA 1970 is amended as follows.

s.sch039 In section 37A (effect of assessment where allowances transferred), for...

s.sch039 (1) Section 40 (assessment on personal representatives) is amended as...

s.sch039 In section 43(1) (time limit for making claims), for “five...

s.sch039 In section 43A(1)(b) (further assessments: claims etc), for the words...

s.sch039 In section 43C(1)(b) (consequential claims etc), for “attributable to fraudulent...

s.sch039 In section 118 (interpretation) insert at the end—

s.sch039 ICTA is amended as follows.

s.sch039 In section 36(2)(b) (claims for repayment of tax on sale...

s.sch039 In section 257AB(9) (elections in respect of married couple's allowance...

s.sch039 In section 257BB(5)(a) (notices in respect of transfer of relief...

s.sch039 In section 28C(5)(a) (time limit for determination of tax where...

s.sch039 In section 265(5) (notices in respect of transfer of blind...

s.sch039 In section 270(4) (claims for repayment of excess paid on...

s.sch039 In section 419(4) (claims for relief from tax where loan...

s.sch039 In section 500(4) and (9) (additional assessment to corporation tax...

s.sch039 In section 806(1) (time limit for claims for allowance under...

s.sch039 In section 806G(3)(a) (claims for the purposes of utilisation of...

s.sch039 In section 806M(7)(a) (claims for the purpose of carry forward...

s.sch039 In section 65(6) of FA 1991 (additional assessment to corporation...

s.sch039 TCGA 1992 is amended as follows.

s.sch039 In section 203(2) (claims in respect of certain capital losses),...

s.sch039 In section 29(4) (assessment where loss of tax discovered), for...

s.sch039 In section 253(4A) (claims for relief for loans to traders)—...

s.sch039 In section 279(5) (claims in respect of delayed remittance of...

s.sch039 VATA 1994 is amended as follows.

s.sch039 In section 33A(4) (refunds of VAT to museums and galleries),...

s.sch039 (1) Section 77 (assessments: time limits and supplementary assessments) is...

s.sch039 In section 78(11) (interest in certain cases of official error),...

s.sch039 In section 80(4) (credit for, or repayment of, overstated or...

s.sch039 Schedule 18 to FA 1998 (company tax returns) is amended...

s.sch039 In paragraph 36(5) (determination of tax payable if no return...

s.sch039 In paragraph 37(4) (determination of tax payable if notice complied...

s.sch039 In section 30B(5) (amendment of partnership statement where loss of...

s.sch039 In paragraph 40(3) (time limit for self-assessment superseding determination), for...

s.sch039 (1) Paragraph 43 (fraudulent or negligent conduct) is amended as...

s.sch039 (1) Paragraph 46 (general time limits for assessments) is amended...

s.sch039 In paragraph 51(1)(c) (relief in case of mistake in return),...

s.sch039 (1) Paragraph 53 (time limit for recovery of excessive payments...

s.sch039 In paragraph 55 (general time limit for making claims), for...

s.sch039 In paragraph 61(2) (consequential claims etc arising out of certain...

s.sch039 (1) Paragraph 65 (consequential claims) is amended as follows.

s.sch039 In paragraph 27 of Schedule 16 (withdrawal or reduction of...

s.sch039 In section 711(2) (notice requiring officer of Revenue and Customs...

s.sch039 In section 33(1) (claim for error or mistake), for “not...

s.sch039 ITTOIA 2005 is amended as follows.

s.sch039 In section 301(3) (claims for repayment of tax payable in...

s.sch039 In section 302(3) (claims for repayment of tax payable in...

s.sch039 In section 840A(1) (claims for relief for backdated pensions charged...

s.sch039 ITA 2007 is amended as follows.

s.sch039 In section 40(1)(a) (election for transfer of blind person's allowance),...

s.sch039 In section 46(6)(b) (marriages and civil partnerships on or after...

s.sch039 In section 53(4)(a) (notice in respect of transfer of unused...

s.sch039 In section 155 (claim for loss relief against miscellaneous income),...

s.sch039 (1) Section 237 (EIS relief: time limits for assessments) is...

s.sch039 In section 33A(2) (error or mistake in partnership return), for...

s.sch039 In section 372 (withdrawal or reduction of community investment tax...

s.sch039 In section 668(7) (claim for relief for unremittable transfer proceeds),...

s.sch039 In section 669(4) (claim for relief for unremittable transfer proceeds:...

s.sch039 In section 178(3) of FA 1993 (stop-loss and quota share...

s.sch039 In section 225(3)(b) of FA 1994 (stop-loss and quota share...

s.sch039 In consequence of the preceding provisions of this Schedule, omit—...

s.sch039 The amendments of sections 33, 34 and 36 of TMA...

s.sch039 (1) Section 34 (ordinary time limit for assessments) is amended...

s.sch039 In section 35 (time limit: income received after year for...

s.sch039 (1) Section 36 (fraudulent or negligent conduct) is amended as...

s.sch040 Penalties: amendments of Schedule 24 to FA 2007

s.sch040 Schedule 24 to FA 2007 (penalties for errors) is amended...

s.sch040 In paragraph 11(1) (special reduction), after “1” insert “ ,...

s.sch040 (1) Paragraph 12 (interaction with other penalties) is amended as...

s.sch040 (1) Paragraph 13 (assessment) is amended as follows.

s.sch040 In paragraph 15 (right of appeal)— (a) for “P may”...

s.sch040 For paragraph 16 substitute— (1) An appeal is to be brought to the First-tier...

s.sch040 In paragraph 18(3) (agency), after “penalty” insert “ under paragraph...

s.sch040 (1) Paragraph 19 (companies: officers' liability) is amended as follows....

s.sch040 In paragraph 21 (double jeopardy)— (a) for “P is” substitute...

s.sch040 In paragraph 22 (interpretation: introduction), for “26” substitute “ 27...

s.sch040 (1) Paragraph 1 (error in taxpayer's document) is amended as...

s.sch040 (1) Paragraph 28 (interpretation) is amended as follows.

s.sch040 In consequence of this Schedule the following provisions are omitted—...

s.sch040 After that paragraph insert— Error in taxpayer's document attributable to...

s.sch040 (1) Paragraph 2 (under-assessment by HMRC) is amended as follows....

s.sch040 (1) Paragraph 3 (degrees of culpability) is amended as follows...

s.sch040 In paragraph 4 (standard amount), after sub-paragraph (1) insert—

s.sch040 In paragraph 5(1) (potential lost revenue: normal rule), after “document”...

s.sch040 (1) Paragraph 6 (potential lost revenue: multiple errors) is amended...

s.sch040 (1) Paragraph 9 (reductions for disclosure) is amended as follows....

s.sch041 In the case of acquiring possession of, or being concerned...

s.sch041 (1) In calculating potential lost revenue in respect of a...

s.sch041 (1) Paragraph 13 provides for reductions in penalties—

s.sch041 (1) If a person who would otherwise be liable to...

s.sch041 (1) If HMRC think it right because of special circumstances,...

s.sch041 (1) Where P becomes liable for a penalty under any...

s.sch041 (1) P may appeal against a decision of HMRC that...

s.sch041 (1) An appeal shall be treated in the same way...

s.sch041 (1) On an appeal under paragraph 17(1) the tribunal may...

s.sch041 (1) A penalty is payable by a person (P) where...

s.sch041 (1) Liability to a penalty under any of paragraphs 1,...

s.sch041 (1) In paragraph 1 the reference to a failure by...

s.sch041 (1) Where a penalty under any of paragraphs 1, 2,...

s.sch041 P is not liable to a penalty under any of...

s.sch041 (1) This paragraph applies for the construction of this Schedule...

s.sch041 In consequence of this Schedule the following provisions are omitted—...

s.sch041 (1) A penalty is payable by a person (“P”) where...

s.sch041 (1) A penalty is payable by a person (P) where—...

s.sch041 (1) A failure by P to comply with a relevant...

s.sch041 (1) This paragraph sets out the penalty payable under paragraph...

s.sch041 (1) A failure is in category 1 if—

s.sch041 (1) This paragraph makes provision in relation to offshore transfers....

s.sch041 Regulations under paragraph 21B of Schedule 24 to FA 2007...

s.sch041 The penalty payable under paragraph 3(2) is 100% of the...

s.sch041 (1) The penalty payable under paragraph 3A is—

s.sch041 Paragraphs 7 to 11 define “potential lost revenue”.

s.sch041 (1) “The potential lost revenue” in respect of a failure...

s.sch041 In the case of the making of an unauthorised issue...

s.sch041 In the case of— (a) the doing of an act...

s.sch041 In the case of the doing of an act which...

s.sch042 Alcoholic liquor duties: decisions subject to review and appeal

s.sch042 Schedule 5 to FA 1994 (customs and excise decisions subject...

s.sch042 (1) Sub-paragraph (1) of paragraph 3 (decisions under or for...

s.sch042 (1) Sub-paragraph (2) of paragraph 3 (decisions under regulations under...

s.sch042 After sub-paragraph (2) of paragraph 3 insert—

s.sch042 (1) Sub-paragraph (3) of paragraph 3 (decisions under section 55,...

s.sch042 After sub-paragraph (3) of paragraph 3 insert—

s.sch042 After paragraph 9 insert— The Finance Act 1995 Any decision by the Commissioners— (a) on a claim under...

s.sch043 (1) Section 61 of TMA 1970 (distraint by collection) is...

s.sch043 (1) Schedule 12 of the Tribunals, Courts and Enforcement Act...

s.sch043 In consequence of the preceding provisions of this Schedule, omit—...

s.sch043 In TMA 1970 omit— (a) section 63 (recovery of tax...

s.sch043 (1) In section 1 (time to pay directions)—

s.sch043 In the Social Security Administration Act 1992, omit section 121B...

s.sch043 In FA 1997, omit section 52 (recovery of relevant tax...

s.sch043 In Schedule 12 to FA 2003 (stamp duty land tax:...

s.sch043 In the Social Security Administration Act 1992, omit section 121A...

s.sch043 (1) FA 1994 is amended as follows.

s.sch043 In VATA 1994, omit section 67A (breach of controlled goods...

s.sch043 In Schedule 5 to FA 1996 (landfill tax), omit paragraph...

s.sch043 In section 51 of FA 1997 (enforcement by distress), omit...

s.sch043 In Schedule 6 to FA 2000 (climate change levy), omit...

s.sch043 In Schedule 5 to FA 2001 (aggregates levy: recovery and...

s.sch043 In Schedule 12 to FA 2003 (stamp duty land tax:...

s.sch044 Certificates of debt: consequential provision

s.sch044 In section 70 of TMA 1970 (evidence), omit subsections (1)...

s.sch044 In Schedule 12 to FA 2003 (stamp duty land tax:...

s.sch044 In consequence of the preceding provisions of this Schedule, omit—...

s.sch044 In the table in paragraph 2(1) of Schedule 2 to...

s.sch044 In section 254 of IHTA 1984 (evidence), omit subsection (2)....

s.sch044 In section 118 of the Social Security Administration Act 1992...

s.sch044 In Schedule 7 to FA 1994 (insurance premium tax), in...

s.sch044 In Schedule 11 to VATA 1994 (administration, collection and enforcement...

s.sch044 In Schedule 5 to FA 1996 (landfill tax), in paragraph...

s.sch044 In Schedule 6 to FA 2000 (climate change levy), in...

s.sch044 In Schedule 7 to FA 2001 (aggregates levy: information and...

s.sch045 Vehicle excise duty: offence of using or keeping unlicensed vehicle

s.sch045 VERA 1994 is amended as follows.

s.sch045 (1) Section 29 (offence of using or keeping unlicensed vehicle)...

s.sch045 In section 30(2) (additional penalty for keeper of unlicensed vehicle),...

s.sch045 Schedule 2A (immobilisation, removal and disposal of vehicles) is amended...

s.sch045 (1) Paragraph 1 (immobilisation) is amended as follows.

s.sch045 (1) Paragraph 3 (removal and disposal of vehicles) is amended...

s.sch045 In paragraph 4(1) (offences as to securing possession of vehicles),...

s.sch046 In this Schedule “regulations” means regulations under section 157.

s.sch046 Regulations may make— (a) provision for expenditure and other liabilities...

s.sch046 (1) Regulations may make provision about the treatment of money...

s.sch046 (1) Regulations may make modifications of any enactment.

s.sch046 (1) The power under paragraph 3(2), 4(2), 7(3), 8(2)(b) or...

s.sch046 (1) This paragraph applies if regulations provide for a person...

s.sch046 Regulations are to be made by statutory instrument.

s.sch046 (1) A statutory instrument containing regulations that amend or repeal...

s.sch046 (1) In this Schedule a reference to a person other...

s.sch046 Paragraphs 3 to 14 do not limit the generality of...

s.sch046 (1) Regulations may make provision about the kind or kinds...

s.sch046 (1) Regulations may make provision about— (a) the terms on...

s.sch046 (1) Regulations may make provision about decisions by the Treasury...

s.sch046 (1) Regulations may make provision about the involvement of persons...

s.sch046 (1) Regulations may make provision about ancillary arrangements.

s.sch046 (1) Regulations may make provision about property to be employed...

s.sch046 Regulations may confer powers, or impose duties, on any person...

Help complying

Guvnor’s practical routes through this instrument.

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Respond to a Self Assessment penalty

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

Finance Act 2008

Does it bind you?

Other Acts binding the same actors

What it requires

Charges, rates, allowances, reliefs

Income tax, corporation tax and capital gains tax_general

Capital allowances

Pensions

Stamp taxes

Oil

Administration

Miscellaneous

Final provisions

Schedules

Help complying

File your first Self Assessment tax return

Respond to a Self Assessment penalty

Self Assessment quick compliance check

Understanding VAT from scratch

Growing your business

Open a shop

Handle an HMRC Self Assessment enquiry