- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader2
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Trader — also bound by 825 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 duties
Companies Act 1985
85 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.
70 other provisions — procedural and definitional
Schedules
Schedules
2 of 216 shown
s.sch001
(1) In order to establish the amount of bank payroll...
Regulated
- File bank payroll tax return by 31 August 2010Trader
s.sch001
(1) Each taxable company must— (a) keep such records as...
Regulated
- Keep and preserve bank payroll tax records until 31 August 2016Trader
214 other schedules
s.sch001
(1) This Schedule makes provision for taxable companies to be...
s.sch001
(1) The threshold of £25,000 in paragraph 1(3) applies whether...
s.sch001
(1) This paragraph applies where— (a) an individual personally performs...
s.sch001
(1) This paragraph applies where— (a) arrangements are made during...
s.sch001
(1) This paragraph applies where— (a) at any time during...
s.sch001
(1) This paragraph applies where— (a) relevant arrangements are entered...
s.sch001
No amount of bank payroll tax is to be taken...
s.sch001
The Commissioners are responsible for the collection and management of...
s.sch001
Bank payroll tax is payable by taxable companies on or...
s.sch001
(1) HMRC may publish requirements as to—
s.sch001
Bank payroll tax is charged at the rate of 50%....
s.sch001
(1) If a taxable company delivers a bank payroll tax...
s.sch001
(1) A taxable company may amend its bank payroll tax...
s.sch001
(1) HMRC may amend a bank payroll tax return so...
s.sch001
(1) HMRC may enquire into a bank payroll tax return...
s.sch001
(1) HMRC may determine to the best of their knowledge...
s.sch001
(1) This paragraph applies if HMRC discover, with respect to...
s.sch001
Notice of a discovery assessment— (a) must be served on...
s.sch001
(1) No discovery assessment may be made after the relevant...
s.sch001
(1) If a discovery assessment is made with respect to...
s.sch001
(1) HMRC may publish requirements as to the method or...
s.sch001
“Taxable company” means a company which— (a) is a UK...
s.sch001
(1) This paragraph applies if an order is made under...
s.sch001
(1) Paragraphs 50 to 51G of Schedule 18 to FA...
s.sch001
(1) Part 5 of TMA 1970 (appeals and other proceedings)...
s.sch001
(1) Where a provision of FA 1998 is applied by...
s.sch001
(1) A taxable company which fails to comply with paragraph...
s.sch001
(1) Schedule 36 to FA 2008 (information and inspection powers)...
s.sch001
(1) Schedule 24 to FA 2007 (penalties for errors) has...
s.sch001
(1) Schedule 55 to FA 2009 (penalties for failure to...
s.sch001
(1) Schedule 56 to FA 2009 (penalties for failure to...
s.sch001
(1) “Relevant remuneration”, in relation to a relevant banking employee...
s.sch001
(1) The following provisions of TMA 1970 apply for the...
s.sch001
Chapter 6 of Part 22 of CTA 2010 (collection etc...
s.sch001
Section 118(5) to (7) of TMA 1970 (meaning of carelessly...
s.sch001
(1) “UK resident bank” means a company which—
s.sch001
(1) “Relevant regulated activity” means an activity which is a...
s.sch001
(1) A company is a “member of a banking group”...
s.sch001
(1) This paragraph applies for calculating the “trading income of...
s.sch001
(1) “Investment company”— (a) means a company whose business consists...
s.sch001
(1) “Financial trading company” means a company which—
s.sch001
(1) In this Schedule— “arrangements” includes any agreement, understanding, scheme,...
s.sch001
(1) “Excluded remuneration” means— (a) anything which is regular salary...
s.sch001
(1) Relevant remuneration is “awarded” during the chargeable period if—...
s.sch001
(1) Subject to sub-paragraphs (2) to (4), the amount of...
s.sch001
“The chargeable period” is the period— (a) beginning at 12.30...
s.sch001
(1) An employee of a taxable company is a relevant...
s.sch003
Chapter 2 of Part 4 of ITA 2007 (trade losses)...
s.sch003
In FA 2009, in Schedule 6, in paragraph 1(11)—
s.sch003
(1) The amendments made by this Schedule have effect in...
s.sch003
In section 60(1)(c) (overview of Chapter), for “(see sections 75”...
s.sch003
In section 64(8) (deduction of losses from general income)—
s.sch003
In section 72(5) (relief for individuals for losses in first...
s.sch003
Before section 74A insert— No relief for tax-generated losses (1) This section applies if— (a) during a tax year...
s.sch003
Omit section 74B (no relief for tax-generated losses in case...
s.sch003
(1) Section 74C (meaning of “non-active capacity” for purposes of...
s.sch003
(1) Section 74D (meaning of “qualifying film expenditure” for purposes...
s.sch003
Omit section 81 (dealings in commodity futures).
s.sch004
Part 2 of CAA 2001 (plant and machinery allowances) is...
s.sch004
After Chapter 16 insert— Chapter 16A Avoidance involving allowance buying...
s.sch004
For the heading of Chapter 17 substitute “ Other anti-avoidance...
s.sch004
Section 247 (giving effect to allowances and charges: trades) is...
s.sch004
The amendments made by this Schedule have effect where the...
s.sch004
But in relation to cases where the relevant day is...
s.sch005
(1) In Chapter 17 of Part 2 of CAA 2001...
s.sch005
(1) In Chapter 4 of Part 2 of ITTOIA 2005...
s.sch005
(1) In Chapter 5 of Part 2 of CAA 2001...
s.sch006
(1) For the purposes of the enactments to which this...
s.sch006
In section 272 of IHTA 1984 (general interpretation), omit the...
s.sch006
In section 90(7) of FA 1986 (stamp duty reserve tax:...
s.sch006
In paragraph 4 of Schedule 5 to FA 1989 (employee...
s.sch006
(1) TCGA 1992 is amended as follows.
s.sch006
Repeals of superseded definitions and other consequential amendments
s.sch006
(1) Schedule 19 to FA 1999 (stamp duty and stamp...
s.sch006
In section 63(2) of CAA 2001 (cases in which disposal...
s.sch006
(1) ITEPA 2003 is amended as follows.
s.sch006
Schedule 8 to FA 2003 (SDLT: charities relief) is amended...
s.sch006
In paragraph 1 (charities relief), omit sub-paragraph (4).
s.sch006
(1) A body of persons or trust meets the jurisdiction...
s.sch006
In paragraph 4 (charitable trusts), in sub-paragraph (2), omit “and...
s.sch006
(1) ITTOIA 2005 is amended as follows.
s.sch006
In section 18(3)(b)(i) of F(No.2)A 2005 (authorised unit trusts and...
s.sch006
(1) ITA 2007 is amended as follows.
s.sch006
In paragraph 60(2) of Schedule 36 to FA 2008 (references...
s.sch006
(1) CTA 2009 is amended as follows.
s.sch006
In paragraph 8 of Schedule 49 to FA 2009 (general...
s.sch006
(1) CTA 2010 is amended as follows.
s.sch006
In section 326(3) of TIOPA 2010 (charities), omit the definition...
s.sch006
(1) The Commissioners for Her Majesty's Revenue and Customs may...
s.sch006
(1) A body of persons or trust meets the registration...
s.sch006
Chapter 9 of Part 13 of CTA 2010 (community amateur...
s.sch006
In section 658(1) (meaning) omit the “and” at the end...
s.sch006
After section 661 insert— The location condition (1) A club meets the location condition for the purposes...
s.sch006
(1) Part 1 is treated as having come into force...
s.sch006
(1) The repeal of the definition of “charity” in section...
s.sch006
The amendments made by Part 3 are treated as having...
s.sch006
(1) A body of persons or trust meets the management...
s.sch006
(1) This paragraph applies in relation to any period throughout...
s.sch006
Her Majesty's Revenue and Customs may publish the name and...
s.sch006
The enactments to which this Part applies are the enactments...
s.sch006
In section 129(1) of FA 1982 (stamp duty: exemption from...
s.sch006
In section 46(3) of FA 1983 (Historic Buildings and Monuments...
s.sch007
Chapter 3 of Part 8 of ITA 2007 (relief for...
s.sch007
Amendments corresponding to the ones made by paragraphs 6 and...
s.sch007
(1) Section 437 (value of net benefit to charity) is...
s.sch007
After section 438 insert— Acquisition value of qualifying investments (1) For the purposes of this Chapter the acquisition value...
s.sch007
In Schedule 4 to ITA 2007 (index of defined expressions),...
s.sch007
Chapter 3 of Part 6 of CTA 2010 (charitable donations...
s.sch007
(1) Section 209 (value of net benefit to charity) is...
s.sch007
After section 210 insert— Acquisition value of qualifying investments (1) For the purposes of this Chapter the acquisition value...
s.sch007
In Schedule 4 to CTA 2010 (index of defined expressions),...
s.sch007
The amendments made by this Schedule have effect in relation...
s.sch008
(1) In ITA 2007, after section 521 insert— Gifts under...
s.sch008
(1) In section 547(b) of ITA 2007 (payments by charitable...
s.sch008
(1) Chapter 2 of Part 8 of ITA 2007 (gift...
s.sch008
(1) Section 42 of TMA 1970 (procedure for making claims...
s.sch008
(1) ITA 2007 is amended as follows.
s.sch008
(1) Schedule 18 to FA 1998 (company tax returns, assessments...
s.sch008
In CTA 2010, after section 477 insert— Claims Claims in...
s.sch008
(1) The amendments made by paragraph 1 have effect in...
s.sch009
In TCGA 1992, after section 252 insert— Foreign currency bank...
s.sch009
In that Act, after Schedule 8 insert— Schedule 8A Foreign...
s.sch009
The amendments made by this Schedule have effect in relation...
s.sch010
Schedule 24 to FA 2007 (penalties for errors) is amended...
s.sch010
Schedule 55 to FA 2009 (penalties for failure to make...
s.sch010
(1) Paragraph 6 (amount of penalty if failure continues more...
s.sch010
After paragraph 6 insert— (1) Information is category 1 information if—
s.sch010
(1) Paragraph 15 (reductions for disclosure) is amended as follows....
s.sch010
In paragraph 17 (interaction with other penalties)—
s.sch010
For paragraph 4 substitute— (1) This paragraph sets out the penalty payable under paragraph...
s.sch010
For paragraph 10 substitute— (1) If a person who would otherwise be liable to...
s.sch010
In paragraph 12 (interaction with other penalties), for sub-paragraph (4)...
s.sch010
In Part 5 (general), before the heading “Interpretation” insert— Classification...
s.sch010
After paragraph 23A insert— UK” means the United Kingdom, including the territorial sea of...
s.sch010
Schedule 41 to FA 2008 (penalties: failure to notify and...
s.sch010
For paragraph 6 substitute— (1) This paragraph sets out the penalty payable under paragraph...
s.sch010
For paragraph 13 substitute— (1) If a person who would otherwise be liable to...
s.sch011
(1) Paragraph 3 of Schedule 28AB to ICTA (schemes about...
s.sch011
(1) Section 85 of TIOPA 2010 (schemes about effect of...
s.sch011
(1) The amendments made by paragraphs 1 and 2 have...
s.sch011
(1) In TIOPA 2010, after section 85 insert— Section 83(2)...
s.sch011
(1) In section 85 of TIOPA 2010 (schemes about effect...
s.sch011
(1) In section 86 of TIOPA 2010 (schemes about claims...
s.sch011
(1) In section 112 of TIOPA 2010 (deduction from income...
s.sch012
Chapter 1 of Part 13 of ITA 2007 (transactions in...
s.sch012
Omit section 735 (abnormal dividends used for exemptions or reliefs)....
s.sch012
In section 809S of ITA 2007 (remittance basis: anti-avoidance provisions...
s.sch012
(1) Schedule 4 to that Act (index of defined expressions)...
s.sch012
In FA 2007, in Schedule 26, omit paragraph 12(11).
s.sch012
In CTA 2010, in Schedule 1, omit paragraphs 545 and...
s.sch012
(1) The amendments made by paragraphs 2 to 5, 7...
s.sch012
For sections 682 to 694 substitute— Introduction Overview of Chapter...
s.sch012
In section 698(6) (counteraction notices), omit— (a) the entry relating...
s.sch012
Omit section 699 (limit on amount assessed in section 689...
s.sch012
In section 700 (timing of assessments in section 690 cases)—...
s.sch012
In the heading before section 701, omit “and information powers”....
s.sch012
(1) Section 713 (interpretation) is amended as follows.
s.sch012
Part 15 of CTA 2010 (transactions in securities: corporation tax...
s.sch012
In section 733(2) (company liable to counteraction of corporation tax...
s.sch013
Unauthorised unit trusts
s.sch013
Unauthorised unit trusts
s.sch013
Unauthorised unit trusts
s.sch013
Unauthorised unit trusts
s.sch014
Chapter 12 of Part 5 of CTA 2009 (loan relationships:...
s.sch014
In section 398(2) (overview of Chapter), for paragraph (a) substitute—...
s.sch014
For the heading before section 399 substitute— “ Index-linked gilt-edged...
s.sch014
(1) Section 399 (index-linked gilt-edged securities: basic rules) is amended...
s.sch014
(1) Section 400 (index-linked gilt-edged securities: adjustments for changes in...
s.sch014
After section 400 insert— Adjustments for changes in index: relevant...
s.sch014
In section 317(5)(g) of CTA 2009 (carrying value), for “and...
s.sch014
The amendments made by this Schedule have effect in relation...
s.sch014
(1) This paragraph applies in relation to an accounting period...
s.sch015
(1) Section 322 of CTA 2009 (release of debts: cases...
s.sch015
(1) Chapter 6 of Part 5 of CTA 2009 (connected...
s.sch015
(1) The amendments made by paragraph 1 have effect in...
s.sch015
(1) The amendments made by this Schedule do not have...
s.sch016
CTA 2010 is amended as follows.
s.sch016
In section 1(4) (overview of Act) omit the “and” at...
s.sch016
After Part 21 insert— Part 21A Risk transfer schemes Introduction...
s.sch016
In Schedule 4 (index of defined expressions), insert at the...
s.sch016
(1) The amendments made by this Schedule have effect in...
s.sch017
Part 7 of FA 2004 (disclosure of tax avoidance schemes)...
s.sch017
(1) Section 98C of TMA 1970 (penalties for failures to...
s.sch017
(1) The amendments made by this Schedule come into force...
s.sch017
(1) Section 307 (meaning of “promoter”) is amended as follows....
s.sch017
(1) Section 308(2) (duties of promoter) is amended as follows....
s.sch017
In section 313A(1) (pre-disclosure enquiry), for “of a proposal or...
s.sch017
In section 318(1) (interpretation), after the definition of “HMRC” insert—...
s.sch017
After section 313 insert— Duty to provide details of clients...
s.sch017
In section 316 (information to be provided in manner and...
s.sch017
In section 317(2) (regulations), after “may” insert “ make different...
s.sch017
After section 313B insert— Information provided to introducers (1) Where HMRC suspect— (a) that a person (“P”) is...
s.sch018
Chapter 3 of Part 9 of CTA 2010 (sale of...
s.sch018
Amendments corresponding to those made by this Schedule, having effect...
s.sch018
Neither section 398F of CTA 2010 (inserted by paragraph 6)...
s.sch018
Section 398A of CTA 2010 (as inserted by paragraph 6)...
s.sch018
Section 398D of CTA 2010 (as inserted by paragraph 6)—...
s.sch018
(1) Section 382 (introduction to Chapter) is amended as follows....
s.sch018
In section 383 (income and matching expense in different accounting...
s.sch018
For section 392 (and the italic heading before it) substitute—...
s.sch018
After section 394 insert— “Qualifying change of ownership” “Qualifying change...
s.sch018
After section 398 insert— Election out of qualifying change of...
s.sch018
In section 437 of CTA 2010 (interpretation of the sales...
s.sch018
In Schedule 4 to that Act (index of defined expressions),...
s.sch018
The amendments made by this Schedule have effect where the...
s.sch019
In Chapter 18 of Part 5 of CTA 2009 (loan...
s.sch019
In Chapter 13 of Part 7 of CTA 2009 (derivative...
s.sch019
In section 1310(4) of CTA 2009 (orders and regulations subject...
s.sch020
(1) This paragraph applies if an employee or contractor of...
s.sch020
Paragraph 1(2) does not apply to income which arises as...
s.sch020
(1) This paragraph applies if conditions A and B are...
s.sch020
Section 966 of ITA 2007 (duty to deduct and account...
s.sch020
References in this Schedule to income are to be read...
s.sch020
In this Schedule— “the 2011 Champions League final” means the...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.