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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.
33 other provisions — procedural and definitional
Schedules
Schedules
0 of 193 shown193 other schedules
s.sch001
Chapter 2 of Part 7 of ITTOIA 2005 (foster-care relief)...
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For section 809 substitute— Share of fixed amount: residence used...
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In section 810(1) (share of fixed income: income period not...
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(1) Section 811 (the amount per child) is amended as...
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For section 812 substitute— Full qualifying care relief: introduction Sections 813 and 814 (which give the full form of...
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(1) In section 813(1) (full foster-care relief: trading income), for...
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(1) In section 814(1) (full foster-care relief: income chargeable under...
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In section 815(a) and (b) (alternative calculation of profits: introduction),...
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In section 816(1) and (2)(a) (alternative calculation of profits: trading...
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In section 817(1) and (2)(a) (alternative calculation of profits: income...
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In section 818(1)(a) and (b) (election for alternative method of...
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(1) Section 803 (overview of Chapter 2) is amended as...
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In section 819(1)(b) (adjustment of assessment), for “foster care” substitute...
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In section 820(a) and (b) (periods of account not ending...
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(1) Section 821 (meaning of “relevant limit”) is amended as...
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In section 822(1) (full relief), for “foster-care” substitute “ qualifying...
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In section 823(1)(a) and (2)(a) (alternative method of calculating profits),...
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In section 824(1)(a) and (2)(b) (capital allowances: introduction), for “foster-care”...
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In section 825(2) and (4)(a) (carried forward unrelieved qualifying expenditure),...
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In section 826(b) (excluded capital expenditure), for “foster care” substitute...
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In section 827(a) (excluded capital expenditure: subsequent treatment of asset),...
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Accordingly, for the heading of Chapter 2 of Part 7...
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(1) Section 804 (person who qualifies for relief) is amended...
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ITTOIA 2005 is amended as follows.
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In section 1(5) (overview of Act), for “foster-care” substitute “...
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(1) In section 23 (rent-a-room and foster-care relief)—
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In section 688(2)(b) (income charged), for “foster care” substitute “...
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In the heading of Part 7, for “FOSTER-CARE” substitute “...
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In the table in Part 2 of Schedule 4 (index...
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(1) The amendments made by this Schedule have effect for...
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(1) This paragraph applies if— (a) an individual had qualifying...
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After section 804 insert— Shared lives care: further condition for...
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(1) In section 805(1) (meaning of “foster-care receipts”)—
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After section 805 insert— Meaning of providing qualifying care For the purposes of this Chapter qualifying care is provided...
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After section 806 insert— Meaning of providing shared lives care...
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(1) In section 807 (calculation of “total foster-care receipts”), for...
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In section 808(1)(b) (the individual's limit), before “child” insert “...
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(1) Part 5 of ITA 2007 (enterprise investment scheme) is...
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(1) Part 6 of ITA 2007 (venture capital trusts) is...
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(1) Chapter 1 of Part 16 of ITA 2007 (definitions)...
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(1) Schedule 4 to that Act (index of defined expressions)...
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In consequence of the amendment made by paragraph 3(2), omit...
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(1) The amendments made by paragraphs 2(2)(b) and (c), (3)...
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(1) The amendments made by paragraph 1 have effect in...
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(1) In paragraphs 6 and 7 “the commencement day” means...
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(1) Part 23 of CTA 2010 (company distributions) is amended...
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In section 989 of ITA 2007 (definitions for the purposes...
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(1) Part 9A of CTA 2009 (company distributions) is amended...
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(1) TCGA 1992 is amended as follows.
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(1) The amendments made by this Schedule have effect in...
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(1) Section 1285 of CTA 2009 (UK company distributions exempt...
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(1) If a company so elects, this Schedule has effect...
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After section 142 of TCGA 1992 (capital gains on stock...
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After section 599 (calculation of profits) insert— Amount of distribution...
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In section 605 (property rental business: exclusion of business producing...
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The amendments made by this Schedule have effect in relation...
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In section 973 of ITA 2007 (REITs: income tax due...
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Part 12 of CTA 2010 (Real Estate Investment Trusts) is...
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(1) Section 530 (condition as to distribution of profits) is...
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In section 549 (distributions: supplementary), after subsection (2) insert—
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In section 550 (attribution of distributions), in subsection (2)(a), for...
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In section 553 (meaning of “holder of excessive rights”), in...
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After section 554 (regulations: distributions to holders of excessive rights)...
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(1) Section 564 (breach of condition as to distribution of...
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Part 7 of TIOPA 2010 (tax treatment of financing costs...
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(1) Section 271 (UK trading income of the worldwide group)...
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In section 273 (foreign currency accounting), in subsections (1), (2)...
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After section 273 insert— Meaning of “group securitisation company” For the purposes of this Chapter, a company is a...
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After section 275 (meaning of “company to which this Chapter...
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After section 280 (statement of allocated disallowances: requirements), insert— Statement...
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(1) Section 284 (failure of reporting body to submit statement...
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After section 284 insert— Section 284: supplementary (1) This section contains provision for determining the total of...
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In section 292(5)(a) (statement of allocated exemptions: requirements), for “and...
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(1) Section 305 (financing income amounts of a company) is...
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(1) Section 314 (financing income amounts of a company) is...
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In section 260(9) (introduction), after “interpretative” insert “ and supplementary...
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In section 315 (interpretation of sections 313 and 314), omit...
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(1) Section 316 (group treasury companies) is amended as follows....
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After section 318 (companies engaged in oil extraction activities) insert—...
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In section 321 (short-term loan relationships)— (a) in subsection (4),...
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(1) Section 327 (educational and public bodies) is amended as...
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After section 331 (companies with net financing deduction or net...
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(1) Section 332 (the available amount) is amended as follows....
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After section 332 (the available amount) insert— Groups containing securitisation...
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After section 336 (meaning of accounting expressions used in this...
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In the heading of Chapter 10, for “provisions” substitute “...
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(1) Section 262 (UK net debt of the worldwide group...
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In section 339 (meaning of “ultimate parent”), for subsection (1)(b)...
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(1) Section 345 (meaning of “UK group company” and “relevant...
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In section 351 (expressions taking their meaning from international accounting...
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After section 353 (other expressions) insert— Effect of Part on...
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In Schedule 9 to TIOPA 2010 (transitionals and savings), in...
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In Part 5 of Schedule 11 to TIOPA 2010 (index...
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(1) Part 7 of, and Schedule 9 to, TIOPA 2010...
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(1) If an authorised corporate entity makes an election under...
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In section 263 (net debt of a company), for subsections...
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(1) Section 264 (worldwide gross debt) is amended as follows....
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(1) Section 265 (references to amounts disclosed in balance sheet)...
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After section 265 insert— Different accounting treatment used at company...
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In section 266(3) (qualifying financial services groups), in the definition...
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In section 270 (relevant dealing in financial instruments), for subsection...
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Chapter 4 of Part 5 of CTA 2010 (claims for...
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The amendments made by this Schedule have effect in relation...
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In section 129 (overview of Chapter), in subsection (2), for...
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In section 130(2) (group relief claims on amounts surrenderable under...
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(1) Section 133 (conditions to be met for consortium claims...
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After section 134 (meaning of “ UK related” company) insert—...
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(1) Section 146 (maximum amount of group relief in consortium...
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(1) Section 143 (which makes provision limiting the amount of...
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(1) Section 144 (which makes provision limiting the amount of...
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After section 146 insert— Conditions 1 and 2: surrendering company...
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CAA 2001 is amended as follows.
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In section 39 (first-year allowances available for certain types of...
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After section 45D insert— Expenditure on zero-emission goods vehicles (1) Expenditure is first-year qualifying expenditure if—
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In section 46 (general exclusions applying to first-year qualifying expenditure),...
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(1) Section 52 (first-year allowances) is amended as follows.
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After section 212S insert— CHAPTER 16B Cap on first-year allowances:...
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The amendments made by this Schedule have effect—
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(1) Section 24 of VATA 1994 (input tax and output...
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In section 26 of VATA 1994 (input tax allowable under...
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(1) In paragraph 5 of Schedule 4 to VATA 1994...
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(1) Sub-paragraph (2) applies where— (a) a person carrying on...
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FA 2009 is amended as follows.
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Insert at the beginning— Part A1 Special provision as to...
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In Part 2 (special provision as to repayment interest start...
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After Schedule 54 to FA 2009 insert— Schedule 54A Further...
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FA 2009 is amended as follows.
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In section 101 (late payment interest on sums due to...
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In section 102 (repayment interest on sums to be paid...
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Schedule 53 (late payment interest) is amended as follows.
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After paragraph 11 insert— Instalments of petroleum revenue tax The late payment interest start date in respect of an...
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After paragraph 14 insert— Instalments of petroleum revenue tax (1) An instalment of petroleum revenue tax payable under paragraph...
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In Schedule 54 (repayment interest), after paragraph 12 insert— Petroleum...
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In section 101 (late payment interest on sums due to...
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(1) Section 102 (repayment interest on sums to be paid...
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After section 103 insert— Further provision as to late payment...
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In section 104(1), for “103” substitute “ 103A (and Schedules...
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Schedule 53 to FA 2009 (late payment interest) is amended...
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In Part 1 (special provision as to amount carrying late...
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In Part 2 (special provision as to late payment interest...
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Schedule 54 to FA 2009 (repayment interest) is amended as...
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Schedule 55 to FA 2009 (penalty for failure to make...
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For paragraph 23(1) (no liability where there is reasonable excuse...
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(1) Paragraph 1 (penalty for failure) is amended as follows....
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For paragraph 2 (amount of penalty for occasional or annual...
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(1) Paragraph 6 (amount of penalty for occasional returns and...
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(1) Paragraph 11 (amount of penalty for certain CIS returns...
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(1) Paragraph 12 (amount of penalty for other CIS returns...
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After paragraph 13 insert— Amount of penalty: returns for periods...
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In paragraph 14(1) (reductions for disclosure), for “or 11(3) or...
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In paragraph 15(5) (reductions for disclosure not below certain amounts)—...
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Schedule 56 to FA 2009 (penalty for failure to make...
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For paragraph 16(1) (no liability where there is reasonable excuse...
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(1) Paragraph 1 (penalty for failure) is amended as follows....
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In paragraph 2 (assessments and determinations in default of return),...
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After paragraph 2 insert— Different penalty date for certain PAYE...
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(1) Paragraph 3 (amount of penalty for occasional amounts and...
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For paragraph 6 substitute— (1) P is liable to a penalty, in relation to...
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After paragraph 8 insert— Amount of penalty: amounts in respect...
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After paragraph 8J insert— Calculation of unpaid VAT : treatment...
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(1) Paragraph 11 (assessment) is amended as follows.
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Part 4 of FA 2003 (stamp duty land tax) is...
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After paragraph 13 insert— Claim for relief for overpaid tax...
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(1) Paragraph 14 (appeals) is amended as follows.
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(1) Schedule 24 to FA 2007 (penalties for errors) is...
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In FA 2009— (a) in Schedule 51 (time limits for...
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In Schedule 10 (returns, enquiries, assessments and appeals), for paragraph...
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In section 113 (functions conferred on “the Inland Revenue”), omit...
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(1) Schedule 10 (returns, enquiries, assessments and appeals) is amended...
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In Schedule 11A (claims not included in returns etc), in...
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Schedule 2 to OTA 1975 (management and collection of petroleum...
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In the Table in paragraph 1(1) (applying provisions of TMA...
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In paragraph 10(1A) (time limit for assessments and determinations) for...
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In paragraph 12(1B) (disapplication of time limits for further assessments...
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(1) Section 118A of CEMA 1979 (duty of revenue traders...
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In section 112 (power of entry upon premises etc of...
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After that section insert— Section 112: supplementary powers (1) The power in section 112(1) includes power to inspect...
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After section 118B insert— Further duty to provide information and...
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In section 118C (entry and search of premises and persons),...
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In section 118D (order for access to recorded information), in...
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(1) Section 118G (offences under Part 9) is amended as...
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(1) Section 161A (power to search premises: search warrant) is...
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In consequence of the amendment made by paragraph 1(4)—
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(1) Section 12 of FA 1994 (assessments to excise duty)...
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In consequence of the amendment made by paragraph 3(6), omit...
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(1) Section 12A of FA 1994 (other assessments relating to...
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(1) Schedule 4A to BGDA 1981 (unlicensed amusement machines) is...
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In section 137A(4) of CEMA 1979 (recovery of overpaid excise...
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In Schedule 3 to FA 2001 (excise duty: payments by...
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CEMA 1979 is amended as follows.
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(1) Section 58 of IHTA 1984 (relevant property) is amended...
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(1) Section 271 of TCGA 1992 (other miscellaneous exemptions) is...
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(1) ITA 2007 is amended as follows.
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