- Status
- In Force
What it defines
Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
11 other provisions — procedural and definitional
Schedules
Schedules
0 of 63 shown63 other schedules
s.sch001
TCGA 1992 is amended as follows.
s.sch001
In Schedule 3 to FA 2008 (entrepreneurs' relief), in paragraph...
s.sch001
In paragraph 8 of that Schedule (transitionals: EIS and VCT)—...
s.sch001
The amendment made by paragraph 2 has effect in relation...
s.sch001
The amendment made by paragraph 3 has effect in relation...
s.sch001
The amendments made by paragraphs 4 to 7 and 9...
s.sch001
The amendment made by paragraph 8 has effect in relation...
s.sch001
The amendment made by paragraph 10 has effect if the...
s.sch001
The amendment made by paragraph 11 has effect if the...
s.sch001
In relation to the tax year 2010-11—
s.sch001
Gains treated as accruing to an individual under section 10A...
s.sch001
For section 4 (rate of capital gains tax) substitute— Rates...
s.sch001
(1) Chargeable gains treated as accruing to an individual under...
s.sch001
Chargeable gains treated as accruing to a settlor under section...
s.sch001
(1) This paragraph makes provision, for the purposes of this...
s.sch001
After section 4A (as substituted by paragraph 2) insert— Deduction...
s.sch001
In section 169H (introduction to entrepreneurs' relief), in subsection (1),...
s.sch001
(1) Section 169N (amount of relief: general) is amended as...
s.sch001
In section 169O (amount of relief: special provision for certain...
s.sch001
In section 169P (amount of relief: special provision for certain...
s.sch001
For section 169R (reorganisations involving acquisition of qualifying corporate bonds)...
s.sch001
(1) Paragraph 1 of Schedule 5B (enterprise investment scheme: re-investment)...
s.sch002
(1) There is a supplementary charge to value added tax...
s.sch002
(1) The Treasury may by order amend this Part of...
s.sch002
(1) This paragraph applies in relation to a supply within...
s.sch002
There is no supplementary charge under this Schedule on a...
s.sch002
There is no supplementary charge under this Schedule on a...
s.sch002
In this Part of this Schedule, “normal commercial practice”, in...
s.sch002
(1) The Treasury may by order provide that there is...
s.sch002
(1) A supplementary charge under this Schedule on a supply...
s.sch002
(1) The amount of the supplementary charge on a supply...
s.sch002
(1) In this Schedule “listed supply” means a supply falling...
s.sch002
(1) For the purposes of this Schedule, in relation to...
s.sch002
(1) For the purposes of this Schedule, a supply of...
s.sch002
(1) This paragraph applies if, on the date on which...
s.sch002
(1) This paragraph applies where— (a) a contract for the...
s.sch002
Regulations under paragraph 2A of Schedule 11 to VATA 1994...
s.sch002
(1) An order under this Schedule is to be made...
s.sch002
(1) Expressions used in this Schedule and in VATA 1994...
s.sch002
(1) For the purposes of this Schedule, a supply consisting...
s.sch002
(1) In this Schedule the “basic time of supply” is...
s.sch002
(1) This paragraph applies where— (a) the supply or grant...
s.sch002
(1) This paragraph applies for the purposes of condition B...
s.sch002
(1) This paragraph applies for the purposes of condition C...
s.sch002
Section 1122 of CTA 2010 (connected persons) applies for the...
s.sch002
In this Schedule a reference to receipt of a payment...
s.sch003
This Schedule applies to persons who reach the age of...
s.sch003
Any term used in this Schedule and in Part 4...
s.sch003
(1) The provisions of FA 2004 listed in sub-paragraph (2)...
s.sch003
(1) In paragraphs 6 and 20 of Schedule 28 to...
s.sch003
Sub-paragraphs (6) and (7) of paragraph 11 of Schedule 28...
s.sch003
Where, by virtue of the operation of sub-paragraph (2) of...
s.sch003
(1) Despite paragraph 5, the amount crystallised by benefit crystallisation...
s.sch003
Paragraph 1 of Schedule 29 to FA 2004 (pension commencement...
s.sch003
(1) If there are any remaining uncrystallised funds at the...
s.sch003
(1) For the purposes of any provision (however framed) that...
s.sch004
(1) ITEPA 2003 is amended as follows.
s.sch004
(1) In ITEPA 2003, after section 293 insert— UK travel...
s.sch004
(1) Section 294 of ITEPA 2003 (European travel expenses of...
s.sch005
(1) Section 311 of CTA 2009 (loan relationships: amounts not...
s.sch005
(1) Section 312 of that Act (determination of credits and...
s.sch005
(1) Section 599A of that Act (derivative contracts: amounts not...
s.sch005
(1) The amendments made by this Schedule have effect in...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.