| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 2 of 10 obligations carry a criminal penalty. 2 carry different penalties and 6 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person7 Trader1

Plus 2 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

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 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

Income Tax, Corporation Tax and Capital Gains Tax

0 of 79 sections shown

79 other sections in this Part — procedural and definitional

s.001 Charge for 2013-14

s.002 Personal allowance for 2013-14 for those born after 5 April 1948

s.003 Basic rate limit for 2013-14

s.004 Charge and main rate for financial year 2014

s.005 Small profits rate and fractions for financial year 2013

s.006 Main rate for financial year 2015

s.007 Temporary increase in annual investment allowance

s.008 London Anniversary Games

s.009 Glasgow Commonwealth Games

s.010 Expenses of elected representatives

s.011 Exemption from income tax of contributions to pension schemes

s.012 Childcare exemptions: meaning of disabled child

s.013 Income tax exemption for universal credit

s.014 Tax advantaged employee share schemes

s.015 Abolition of tax relief for patent royalties

s.016 Limit on income tax reliefs

s.017 Cash basis for small businesses

s.018 Deductions allowable at a fixed rate

s.019 Employment income: duties performed in the UK and overseas

s.020 Remittance basis: exempt property

s.021 Payments on account

s.022 Arrangements made by intermediaries

s.023 Taxable benefit of cars: the appropriate percentage

s.024 Gains from contracts for life insurance etc

s.025 Qualifying insurance policies

s.026 Transfer of assets abroad

s.027 Payments of interest

s.028 Disguised interest

s.029 Restriction on surrender of losses: controlled foreign company cases

s.030 Loss relief surrenderable by non-UK resident established in EEA state

s.031 Arrangements for transfers of companies

s.032 Change in company ownership: company reconstructions

s.033 Change in company ownership: shell companies

s.034 Transfer of deductions

s.035 R&D expenditure credits

s.036 Relief for television production and video games development

s.037 Health service bodies: exemption

s.038 Chief constables etc (England and Wales): exemption

s.039 Real estate investment trusts: UK REITs which invest in other UK REITs

s.040 Corporation tax relief for employee share acquisitions etc

s.041 Derivative contracts: property total return swaps etc

s.042 Corporation tax: tax mismatch schemes

s.043 Tier two capital

s.044 Financing costs and income: group treasury companies

s.045 Condition for company to be an “investment trust”

s.046 Community amateur sports clubs

s.047 Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc

s.048 Lifetime allowance charge: new standard lifetime allowance for the tax year 2014-15 and subsequent tax years

s.049 Annual allowance: new annual allowance for the tax year 2014-15 and subsequent tax years

s.050 Drawdown pensions and dependants' drawdown pensions

s.051 Bridging pensions

s.052 Abolition of contracting out of state second pension: consequential amendments etc

s.053 Overseas pension schemes: general

s.054 Overseas pension schemes: information and inspection powers

s.055 Employee shareholder shares

s.056 SEIS: income tax relief

s.057 SEIS: re-investment relief

s.058 Disincorporation relief

s.059 Qualifying business transfer

s.060 Making a claim

s.061 Effect of disincorporation relief

s.062 Attribution of gains to members of non-resident companies

s.063 Heritage maintenance settlements

s.064 EMI options and entrepreneurs' relief etc

s.065 Charge on certain high value disposals by companies etc

s.066 Currency used in tax calculations: chargeable gains and losses

s.067 Allowances for energy-saving plant and machinery: Northern Ireland

s.068 Cars with low carbon dioxide emissions

s.069 Gas refuelling stations: extension of time limit for capital allowance

s.070 First-year allowance to be available for ships and railway assets

s.071 Restrictions on buying capital allowances

s.072 Hire cars for disabled persons

s.073 Contribution allowances: plant and machinery

s.074 Community investment tax relief

s.075 Lease premium relief

s.076 Manufactured payments: stock lending arrangements

s.077 Manufactured payments: general

s.078 Relationship between rules prohibiting and allowing deductions

s.079 Close companies

Part 2

Oil

1 of 14 sections shown

s.082 Annual report Regulated

Other duties (1) — Crown / regulator

The Treasury must publish an annual report on decommissioning relief agreementsCrown / Minister / Government department

13 other sections in this Part — procedural and definitional

s.080 Decommissioning relief agreements

s.081 Meaning of “decommissioning expenditure”

s.083 Effect of claim on PRT

s.084 Terminal losses accruing by virtue of another's default

s.085 Claims under agreement not to affect oil allowance

s.086 Removal of IHT charges in respect of decommissioning security settlements

s.087 Loan relationships arising from decommissioning security settlements

s.088 Decommissioning expenditure taken into account for PRT purposes

s.089 Miscellaneous amendments relating to decommissioning

s.090 Expenditure on decommissioning onshore installations

s.091 Expenditure on decommissioning certain redundant plant or machinery

s.092 Expenditure on site restoration

s.093 Restrictions on allowances for certain oil-related expenditure

Part 3

Annual tax on enveloped dwellings

24 of 87 sections shown

s.094 Charge to tax Regulated

Pay Annual Tax on Enveloped Dwellings (ATED)Trader

s.101 Indexation of annual chargeable amounts

amended 2 times (opens in a new tab)

s.102 Taxable value

amended 1 time (opens in a new tab)

s.106 Adjustment of amount chargeable

amended 1 time (opens in a new tab)

s.110 Interests held by connected persons

amended 6 times (opens in a new tab)

s.116 Dwelling in grounds of another dwelling

amended 3 times (opens in a new tab)

s.117 Dwellings in the same building

amended 3 times (opens in a new tab)

s.130 Conversion of dwelling for non-residential use

amended 3 times (opens in a new tab)

s.132 Effect of reliefs under sections 133 to 150

amended 3 times (opens in a new tab)

s.145 Occupation by employees or partners of a qualifying trade or property rental business

amended 3 times (opens in a new tab)

s.146 Meaning of “qualifying employee” and “qualifying partner” in section 145

amended 3 times (opens in a new tab)

s.147 Meaning of “10% or greater share in a company”

amended 1 time (opens in a new tab)

s.147 Caretaker flat owned by management company

amended 1 time

s.150 Providers of social housing etc

amended 4 times (opens in a new tab)

s.150 Meaning of “qualifying housing co-operative”

amended 4 times

s.157 Land in England ... or Northern Ireland sold to financial institution and leased to person

amended 9 times (opens in a new tab)

s.157 Land in Scotland sold to financial institution and leased to person

amended 9 times

s.157 Land in Wales sold to financial institution and leased to person

amended 9 times

s.159 Annual tax on enveloped dwellings return

amended 3 times (opens in a new tab)

s.159 Relief declaration returns

amended 3 times

s.160 Return of adjusted chargeable amount Regulated

Submit a further ATED return if your tax liability increasesAny Person

s.161 Return to include self assessment Regulated

Include a self-assessment in your ATED returnAny Person

amended 2 times (opens in a new tab)

s.163 Payment of tax Regulated

Pay Annual Tax on Enveloped Dwellings (ATED) by the filing deadlineAny Person

amended 1 time (opens in a new tab)

s.174 General interpretation of Part 3

amended 1 time (opens in a new tab)

63 other sections in this Part — procedural and definitional

s.095 Entitlement to interests

s.096 Person liable

s.097 Liability of persons jointly entitled

s.098 Collective investment schemes: liability for and collection of tax

s.099 Amount of tax chargeable

s.100 Interim relief

s.103 Section 102: “substantial” acquisitions and disposals

s.104 No double charge

s.105 “Adjusted chargeable amount”

s.107 Chargeable interests

s.108 Meaning of “single-dwelling interest”

s.109 Different interests held in the same dwelling

s.111 Different interests held in the same dwelling: effect of reliefs etc

s.112 Meaning of “dwelling”

s.113 Substantial performance of “off plan” purchase

s.114 Power to modify meaning of “use as a dwelling”

s.115 Parts of a greater whole

s.118 Section 117: supplementary

s.119 Terraces etc

s.120 Acquisitions and disposals of chargeable interests

s.121 Date of acquisition or disposal

s.122 Contract and conveyance: the purchaser

s.123 Contract and conveyance: the vendor

s.124 New dwellings

s.125 Dwellings produced from other dwellings

s.126 Demolition of a dwelling

s.127 Demolition without replacement

s.128 Demolition and replacement: new dwellings

s.129 Demolition and replacement: other cases

s.131 Damage to a dwelling

s.133 Property rental businesses

s.134 Rental property: preparation for sale, demolition etc

s.135 Non-qualifying occupation: look-forward and look-back

s.136 Meaning of “non-qualifying individual”

s.137 Dwellings opened to the public

s.138 Property developers

s.139 Property developers: exchange of dwellings

s.140 Property developers: supplementary

s.141 Property traders

s.142 Property traders: supplementary

s.143 Financial institutions acquiring dwellings in the course of lending

s.144 Section 143: supplementary

s.144 Regulated home reversion plans

s.148 Farmhouses

s.149 “Farm worker” and “former long-serving farm worker”

s.151 Charitable companies

s.152 Section 151: supplementary

s.153 Public bodies

s.154 Bodies established for national purposes

s.155 Dwelling conditionally exempt from inheritance tax

s.156 Modification of reliefs

s.158 Responsibility for collection and management

s.162 Returns, enquiries, assessments and other administrative matters

s.164 Information and enforcement

s.165 Collection and recovery of tax etc

s.166 Companies

s.167 Partnerships

s.168 Miscellaneous amendments and transitory provision

s.169 Orders and regulations

s.170 Meaning of “chargeable day” and “within the charge”

s.171 References to the state of affairs “on” a day

s.172 Connected persons

s.173 Connected persons: cell companies

Part 4

Excise duties and other taxes

2 of 31 sections shown

s.188 Not exhibiting licence: period of grace Prosecution

Failure to exhibit a vehicle tax disc or nil licenceAny Person

Fine up to £1,000

s.203 Bank levy: rates from 1 January 2014

amended 1 time (opens in a new tab)

29 other sections in this Part — procedural and definitional

s.175 Open- ended investment companies and authorised unit trusts

s.176 Treatment of liabilities for inheritance tax purposes

s.177 Election to be treated as domiciled in United Kingdom

s.178 Transfer to spouse or civil partner not domiciled in United Kingdom

s.179 Fuel duties: rates of duty and rebates from 1 April 2013

s.180 Rates of alcoholic liquor duties

s.181 Rates of tobacco products duty

s.182 Meaning of “tobacco products”

s.183 Rates of gaming duty

s.184 Combined bingo

s.185 Air passenger duty: rates of duty from 1 April 2013

s.186 Air passenger duty: miscellaneous provision

s.187 VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

s.189 Vehicles not kept or used on public road

s.190 Vehicle licences for disabled people

s.191 Repayments of value added tax to health service bodies

s.192 Valuation of certain supplies of fuel

s.193 Reduced rate for energy-saving materials

s.194 Pre-completion transactions: existing cases

s.195 Pre-completion transactions

s.196 Relief from higher rate

s.197 Leases

s.198 Standard rate of landfill tax

s.199 Climate change levy: main rates

s.200 Climate change levy: supplies subject to carbon price support rates etc

s.201 Contracts that are not taxable

s.202 Bank levy: rates from 1 January 2013

s.204 No deductions for UK or foreign bank levies

s.205 High quality liquid assets

Part 5

General anti-abuse rule

18 of 22 sections shown

s.206 General anti-abuse rule

amended 6 times (opens in a new tab)

s.207 Meaning of “tax arrangements” and “abusive”

amended 1 time (opens in a new tab)

s.209 Counteracting the tax advantages

amended 8 times (opens in a new tab)

s.209 Effect of adjustments specified in a provisional counteraction notice

amended 8 times

s.209 Protective GAAR notices

amended 8 times

s.209 Adjustments under section 209: notices under Schedule 43 or 43A

amended 8 times

s.209 Adjustments under section 209: notices under Schedule 43D

amended 8 times

s.209 Sections 209AA to 209ABA : definitions

amended 8 times

s.209 Notified adjustments: 12 month period for taking action if appeal made

amended 8 times

s.209 Notified adjustments: case within section 209B(4)(c)

amended 8 times

s.209 Notified adjustments: case within section 209B(4)(d)

amended 8 times

s.209 Notified adjustments: case within section 209B(4)(e)

amended 8 times

s.209 Appeals against provisional counteractions: further provision

amended 8 times

s.210 Consequential relieving adjustments

amended 4 times (opens in a new tab)

s.211 Proceedings before a court or tribunal Regulated

Other duties (1) — Crown / regulator

Tribunals must follow HMRC guidance and Advisory Panel opinionsTribunal / Court

amended 1 time (opens in a new tab)

s.212 Penalty Regulated

Use abusive tax arrangements to gain a tax advantageAny Person

s.212 Penalty: partnerships Prosecution

Fail to pay penalty for counter‑acted tax advantage in a partnershipAny Person

Unlimited fine

s.214 Interpretation of Part 5

amended 10 times (opens in a new tab)

4 other sections in this Part — procedural and definitional

s.208 Meaning of “tax advantage”

s.212 Relationship between the GAAR and priority rules

s.213 Consequential amendment

s.215 Commencement and transitional provision

Part 6

Other provisions

2 of 19 sections shown

s.222 International agreements to improve tax compliance

amended 6 times (opens in a new tab)

s.230 Penalties: late filing, late payment and errors Regulated

Late tax filing, late payment, or errors in tax returnsAny Person

17 other sections in this Part — procedural and definitional

s.216 Trusts with vulnerable beneficiary

s.217 Unauthorised unit trusts

s.218 Statutory residence test

s.219 Ordinary residence

s.220 Controlled foreign companies etc

s.221 Agreement between UK and Switzerland

s.223 Disclosure of tax avoidance schemes

s.224 Powers under Proceeds of Crime Act 2002

s.225 Definition of “goods” for certain customs purposes

s.226 Power to detain goods

s.227 Penalty instead of forfeiture of larger ships

s.228 Data-gathering from merchant acquirers etc

s.229 Corporation tax: deferral of payment of exit charge

s.231 Overpayment relief: generally prevailing practice exclusion and EU law

s.232 Overpayment relief: time limit for claims

s.233 Self assessment: withdrawal of notice to file etc

s.234 Restrictions on interim payments in proceedings relating to taxation matters

Part 7

Final provisions

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.235 Interpretation

s.236 Short title

Schedules

0 of 1236 shown

1236 other schedules

s.001 Annual investment allowance: periods straddling 1 January 2013 or 1 January 2015

s.003 Limit on income tax reliefs

s.006 Employment income: duties performed in the UK and overseas

s.010 Transfer of assets abroad

s.011 Deduction of income tax at source etc

s.013 Change in ownership of shell company: restriction of relief

s.015 R&D expenditure credits

s.019 Real estate investment trusts: UK REITs which invest in other UK REITs

s.021 Community amateur sports clubs

s.022 Transitional provision relating to reduction in standard lifetime allowance etc

s.024 EMI options and entrepreneurs' relief etc

s.025 Charge on certain high value disposals by companies etc

s.029 Manufactured payments

s.031 Miscellaneous amendments relating to decommissioning

s.033 Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

s.035 Annual tax on enveloped dwellings: miscellaneous amendments and transitory provision

s.039 Stamp duty land tax: transactions entered into before completion of contract

s.042 Climate change levy: supplies subject to carbon price support rates etc

s.043 General anti-abuse rule: procedural requirements

s.044 Trusts with vulnerable beneficiary

s.046 Ordinary residence

s.048 Proceeds of crime: powers of officers of Revenue and Customs

s.050 Penalties: late filing, late payment and errors

s.sch001 (1) This paragraph applies in relation to a chargeable period...

s.sch001 (1) This paragraph applies where the first straddling period begins...

s.sch001 (1) This paragraph applies where no part of the first...

s.sch001 Annual investment allowance: periods straddling 1 January 2013 or 1 January 2015

s.sch001 (1) Paragraphs 1 to 3 also apply for the purpose...

s.sch002 Tax advantaged employee share schemes

s.sch002 Part 7 of ITEPA 2003 (employment income: income and exemptions...

s.sch002 Omit paragraph 31 (requirement to have a “specified age”).

s.sch002 Omit paragraph 33 (exercise of options: reaching specified age without...

s.sch002 In paragraph 34 (exercise of options: scheme-related employment ends) in...

s.sch002 In Part 9 of Schedule 3 (supplementary provisions) in paragraph...

s.sch002 In section 524 (no charge in respect of exercise of...

s.sch002 In Part 8 of Schedule 4 (supplementary provisions) omit paragraph...

s.sch002 The amendment made by paragraph 11 above has no effect...

s.sch002 (1) A SIP, SAYE option scheme or CSOP scheme approved...

s.sch002 Part 7 of ITEPA 2003 (employment income: income and exemptions...

s.sch002 In section 498 (no charge on shares ceasing to be...

s.sch002 (1) In Part 5 of Schedule 2 (free shares) in...

s.sch002 In section 519 (no charge in respect of exercise of...

s.sch002 Part 6 of Schedule 3 (requirements etc relating to share...

s.sch002 (1) Paragraph 34 (exercise of options: scheme-related employment ends) is...

s.sch002 (1) Paragraph 37 (exercise of options: company events) is amended...

s.sch002 (1) In Part 7 of Schedule 3 (exercise of share...

s.sch002 (1) Section 524 (no charge in respect of exercise of...

s.sch002 Part 5 of Schedule 4 (requirements etc relating to share...

s.sch002 In paragraph 21 (introduction) in sub-paragraph (2)—

s.sch002 After paragraph 25 insert— Exercise of options: company events (1) The scheme may provide that share options relating to...

s.sch002 In Part 4 of Schedule 2 (types of shares that...

s.sch002 (1) In Part 6 of Schedule 4 (exercise of share...

s.sch002 (1) In Part 6 of Schedule 5 (company reorganisations) in...

s.sch002 Part 7 of ITEPA 2003 (employment income: income and exemptions...

s.sch002 Part 3 of Schedule 2 (eligibility of individuals) is amended...

s.sch002 In paragraph 13 (introduction)— (a) after the entry for paragraph...

s.sch002 In paragraph 14 (time of eligibility to participate) in sub-paragraph...

s.sch002 Omit paragraphs 19 to 24 (the “no material interest” requirement)....

s.sch002 In Part 11 of Schedule 2 (supplementary provisions) in paragraph...

s.sch002 (1) The amendments made by paragraphs 33 to 37 above...

s.sch002 Part 3 of Schedule 3 (eligibility of individuals) is amended...

s.sch002 Part 11 of Schedule 2 (supplementary provisions) is amended as...

s.sch002 In paragraph 9 (introduction) omit the entry for paragraph 11...

s.sch002 Omit paragraphs 11 to 16 (the “no material interest” requirement)....

s.sch002 In Part 9 of Schedule 3 (supplementary provisions) in paragraph...

s.sch002 (1) The amendments made by paragraphs 39 to 42 above...

s.sch002 (1) In Part 3 of Schedule 4 (eligibility of individuals)...

s.sch002 Part 7 of ITEPA 2003 (employment income: income and exemptions...

s.sch002 Part 4 of Schedule 2 (types of shares that may...

s.sch002 In paragraph 25 (introduction) in sub-paragraph (1)—

s.sch002 Omit paragraphs 30 to 33 (only certain kinds of restrictions...

s.sch002 In Part 5 of Schedule 2 (free shares) in paragraph...

s.sch002 Omit paragraph 98 (meaning of “specified retirement age”).

s.sch002 In Part 6 of Schedule 2 (partnership shares) in paragraph...

s.sch002 In Part 7 of Schedule 2 (matching shares) in paragraph...

s.sch002 In Part 9 of Schedule 2 (trustees) in paragraph 75...

s.sch002 (1) In Part 10 of Schedule 2 (approval of plans)...

s.sch002 Part 11 of Schedule 2 (supplementary provision) is amended as...

s.sch002 In paragraph 92 (determination of market value) for sub-paragraph (2)...

s.sch002 In paragraph 99 (minor definitions) after sub-paragraph (3) insert—

s.sch002 In paragraph 100 (index of defined expressions) at the appropriate...

s.sch002 (1) The amendments made by paragraphs 46 to 48 and...

s.sch002 Part 4 of Schedule 3 (shares to which schemes can...

s.sch002 In paragraph 100 (index of defined expressions) omit the entry...

s.sch002 In paragraph 17 (introduction) in sub-paragraph (1)—

s.sch002 Omit paragraph 21 (only certain kinds of restrictions allowed).

s.sch002 In Part 6 of Schedule 3 (requirements etc relating to...

s.sch002 In Part 7 of Schedule 3 (exchange of share options)...

s.sch002 Part 9 of Schedule 3 (supplementary provisions) is amended as...

s.sch002 In paragraph 48 (minor definitions) after sub-paragraph (2) insert—

s.sch002 In paragraph 49 (index of defined expressions) at the appropriate...

s.sch002 (1) The amendments made by paragraphs 59 to 62 above...

s.sch002 In Part 2 of Schedule 4 (general requirements for approval)...

s.sch002 Part 4 of Schedule 4 (shares to which schemes can...

s.sch002 Part 6 of Schedule 3 (requirements etc relating to share...

s.sch002 In paragraph 15 (introduction)— (a) after the entry for paragraph...

s.sch002 Omit paragraph 19 (only certain kinds of restrictions allowed).

s.sch002 In Part 5 of Schedule 4 (requirements etc relating to...

s.sch002 In Part 6 of Schedule 4 (exchange of share options)...

s.sch002 Part 8 of Schedule 4 (supplementary provisions) is amended as...

s.sch002 In paragraph 36 (minor definitions) after sub-paragraph (2) insert—

s.sch002 In paragraph 37 (index of defined expressions) at the appropriate...

s.sch002 (1) The amendment made by paragraph 68 above has effect...

s.sch002 Schedule 2 to ITEPA 2003 is amended as follows.

s.sch002 (1) In Part 6 (partnership shares) paragraph 52 (application of...

s.sch002 In paragraph 27 (introduction) in sub-paragraph (1)—

s.sch002 In Part 9 (trustees) in paragraph 75 (duty to give...

s.sch002 (1) The amendments made by paragraphs 79 and 80 above...

s.sch002 Part 8 of Schedule 2 to ITEPA 2003 (cash dividends...

s.sch002 (1) Paragraph 62 (reinvestment of dividends) is amended as follows....

s.sch002 In paragraph 68 (reinvestment: amounts to be carried forward) for...

s.sch002 In paragraph 69 (cash dividends with no requirement to reinvest)...

s.sch002 (1) A SIP approved before the day on which this...

s.sch002 In paragraph 63 (requirements to be met as regards cash...

s.sch002 Omit paragraph 64 (limit on amount reinvested).

s.sch002 (1) The amendments made by paragraphs 87 and 88 above...

s.sch002 In paragraph 30 (time for exercising options) in sub-paragraph (2)(a)—...

s.sch002 (1) Paragraph 68 (reinvestment: amounts to be carried forward) is...

s.sch002 Part 9 of Schedule 2 to ITEPA 2003 (trustees) is...

s.sch002 In paragraph 70 (introduction) in sub-paragraph (2)—

s.sch002 (1) Omit paragraph 78 (acquisition of shares from employee share...

s.sch002 (1) In section 532 of ITEPA 2003 (modified tax consequences...

s.sch003 In Chapter 3 of Part 2 of ITA 2007 (calculation...

s.sch003 (1) ITA 2007 is amended as follows.

s.sch003 The amendments made by paragraphs 1 and 2 above have...

s.sch003 (1) Sub-paragraph (2) applies to a claim which relates to...

s.sch003 In section 24A(6)(d) of ITA 2007 (as inserted by paragraph...

s.sch004 Cash basis for small businesses

s.sch004 Part 2 of ITTOIA 2005 (trading income) is amended as...

s.sch004 Before section 52 (and after the heading “ Interest payments...

s.sch004 (1) Section 55A (expenditure on integral features) is amended as...

s.sch004 Chapter 5 (trade profits: rules allowing deductions) is amended as...

s.sch004 After section 56 insert— Cash basis accounting Application of Chapter...

s.sch004 After section 57A insert— Cash basis: interest payments Cash basis:...

s.sch004 In section 58 (incidental costs of obtaining finance), in subsection...

s.sch004 In section 72 (payroll deduction schemes: contributions to agents' expenses),...

s.sch004 In section 94A (costs of setting up SAYE option scheme...

s.sch004 Chapter 6 (trade profits: receipts) is amended as follows.

s.sch004 After section 95 insert— Cash basis accounting Application of Chapter...

s.sch004 Chapter 3 (trade profits: basic rules) is amended as follows....

s.sch004 After section 96 insert— Cash basis: capital receipts (1) This section applies if— (a) the whole or part...

s.sch004 After section 97 insert— Cash basis: value of stock and...

s.sch004 (1) Section 105 (industrial development grants) is amended as follows....

s.sch004 After Chapter 6 insert— CHAPTER 6A Trade profits: amounts not...

s.sch004 In Chapter 8 (trade profits: herd basis rules), after section...

s.sch004 In Chapter 9 (trade profits: sound recordings), after section 130...

s.sch004 In Chapter 10 (trade profits: certain telecommunication rights), before section...

s.sch004 In Chapter 10A (leases of plant or machinery: special rules...

s.sch004 In Chapter 11 (trade profits: other specific trades), before section...

s.sch004 In Chapter 11A (trade profits: changes in trading stock), after...

s.sch004 In section 25(3) (exception to requirement to use generally accepted...

s.sch004 In Chapter 13 (deductions from profits: unremittable amounts), after section...

s.sch004 In Chapter 14 (disposal and acquisition of know-how), before section...

s.sch004 In Chapter 16 (averaging profits of farmers and creative artists),...

s.sch004 In Chapter 16ZA (compensation for compulsory slaughter of animal), after...

s.sch004 In Chapter 16A (oil activities), before section 225A (and the...

s.sch004 Chapter 17 (adjustment income) is amended as follows.

s.sch004 After section 227 insert— Application of Chapter where cash basis...

s.sch004 After section 239 insert— Spreading of adjustment income on leaving...

s.sch004 After Chapter 17 insert— CHAPTER 17A Cash basis: adjustments for...

s.sch004 (1) Chapter 18 (post-cessation receipts) is amended as follows.

s.sch004 After section 25 insert— Cash basis for small businesses (1) A person who is or has been carrying on...

s.sch004 In Chapter 1 of Part 7 of ITTOIA 2005 (rent-a-room...

s.sch004 Chapter 2 of Part 7 of ITTOIA 2005 (qualifying care...

s.sch004 In section 805 (meaning of “qualifying care receipts”), after subsection...

s.sch004 In section 820 (periods of account not ending on 5th...

s.sch004 In section 42 of TMA 1970 (procedure for making claims...

s.sch004 After section 47 of TCGA 1992 insert— Cash basis accounting...

s.sch004 In section 1 of CAA 2001 (capital allowances), after subsection...

s.sch004 In section 59 of CAA 2001 (unrelieved qualifying expenditure), after...

s.sch004 In Chapter 5 of Part 2 of CAA 2001 (plant...

s.sch004 In section 31 of ITTOIA 2005 (relationship between rules prohibiting...

s.sch004 After Chapter 3 insert— CHAPTER 3A Trade profits: cash basis...

s.sch004 In section 56 of ITTOIA 2005 (rules allowing deductions: professions...

s.sch004 Omit section 160 of ITTOIA 2005 (cash basis of calculation...

s.sch004 (1) Chapter 17 of Part 2 of ITTOIA 2005 (adjustment...

s.sch004 In Part 2 of Schedule 4 to ITTOIA 2005 (index...

s.sch004 (1) In Part 4 of ITA 2007 (loss relief), Chapter...

s.sch004 (1) Chapter 1 of Part 8 of ITA 2007 (relief...

s.sch004 Subject to paragraph 57, the amendments made by this Schedule...

s.sch004 (1) In a case where— (a) the profits of a...

s.sch004 Chapter 4 (trade profits: rules restricting deductions) is amended as...

s.sch004 After section 32 insert— Cash basis accounting Application of Chapter...

s.sch004 After section 33 insert— Cash basis: capital expenditure (1) In calculating the profits of a trade on the...

s.sch004 In section 38 (restriction of deductions in respect of employee...

s.sch005 Deductions allowable at a fixed rate

s.sch005 Part 2 of ITTOIA 2005 (trading income) is amended as...

s.sch005 After Chapter 5 insert— CHAPTER 5A Trade profits: deductions allowable...

s.sch005 In section 31 (relationship between rules prohibiting and allowing deductions),...

s.sch005 In Chapter 18 (post-cessation receipts), in section 254 (allowable deductions),...

s.sch005 (1) Part 2 of CAA 2001 (plant and machinery allowances)...

s.sch005 The amendments made by this Schedule have effect for the...

s.sch006 Part 2 of ITEPA 2003 (employment income: charge to tax)...

s.sch006 In section 15 (earnings for year when employee UK resident),...

s.sch006 In Chapter 5 (taxable earnings: remittance basis rules and rules...

s.sch006 Chapter A1 of Part 14 of ITA 2007 (remittance basis)...

s.sch006 In section 809Q (sections 809L and 809P: transfers from mixed...

s.sch006 After section 809R insert— Special mixed fund rules for certain...

s.sch006 The amendments made by Part 1 of this Schedule have...

s.sch006 The amendments made by Part 2 of this Schedule have...

s.sch007 Remittance basis: exempt property

s.sch007 Chapter A1 of Part 14 of ITA 2007 (remittance basis)...

s.sch007 The other amendments made by this Schedule have effect—

s.sch007 In the case of property that falls within paragraph 10(b)...

s.sch007 In section 809X(3) (exempt property: public access rule), for “sections...

s.sch007 (1) Section 809Y (property that ceases to be exempt property...

s.sch007 After section 809YE insert— Exception to section 809Y: compensation taken...

s.sch007 (1) Section 809Z (public access rule: general) is amended as...

s.sch007 Omit section 809Z1 (public access rule: relevant VAT relief).

s.sch007 (1) Section 809Z4 (temporary importation rule) is amended as follows....

s.sch007 In section 809Z6 (exempt property: other interpretation), after subsection (4)...

s.sch007 The amendments made by paragraphs 3, 4, 5(4), 7(2), (3)(b)...

s.sch008 Gains from contracts for life insurance etc

s.sch008 Chapter 9 of Part 4 of ITTOIA 2005 (gains from...

s.sch008 In section 476 (special rules: foreign policies) in subsection (2)—...

s.sch008 For section 528 substitute— Reduction in amount charged on basis...

s.sch008 Omit section 529 (exceptions to section 528).

s.sch008 (1) Section 536 (top slicing relieved liability: one chargeable event)...

s.sch008 In section 552 of ICTA (information: duty of insurers) after...

s.sch008 (1) The amendments made by this Schedule have effect in...

s.sch009 Qualifying insurance policies

s.sch009 Schedule 15 to ICTA (qualifying insurance policies) is amended as...

s.sch009 After section 552ZA of ICTA insert— Regulations in relation to...

s.sch009 In section 552B of ICTA (duties of overseas insurers' tax...

s.sch009 In section 98 of TMA 1970 (special returns etc), in...

s.sch009 Before Part 1 insert— PART A1 Premium limit for qualifying...

s.sch009 At the beginning of Part 1 (qualifying conditions) insert— RULES...

s.sch009 (1) Paragraph 17 (substitutions) is amended as follows.

s.sch009 In paragraph 25 (application of paragraph 17 in cases involving...

s.sch009 (1) In section 55 of FA 1995 (qualifying life insurance...

s.sch009 Chapter 9 of Part 4 of ITTOIA 2005 (gains from...

s.sch009 After section 463 insert— Restricted relief qualifying policies: disapplication of...

s.sch009 In section 485 (disregard of certain events in relation to...

s.sch010 Chapter 2 of Part 13 of ITA 2007 (tax avoidance:...

s.sch010 (1) Section 721 (individuals with power to enjoy income as...

s.sch010 (1) Section 724 (special rules where benefit provided out of...

s.sch010 (1) Section 725 (reduction in amount charged where controlled foreign...

s.sch010 In section 726 (non-UK domiciled individuals to whom remittance basis...

s.sch010 (1) Section 728 (individuals receiving capital sums as a result...

s.sch010 In section 730 (non-UK domiciled individuals to whom remittance basis...

s.sch010 (1) Section 743 (no duplication of charges) is amended as...

s.sch010 (1) Section 744 (meaning of taking income into account in...

s.sch010 (1) Section 745 (rates of tax applicable to income charged...

s.sch010 In section 746 (deductions and reliefs where individual charged under...

s.sch010 (1) Section 718 (meaning of “person abroad” etc) is amended...

s.sch010 (1) The amendments made by this Part of this Schedule...

s.sch010 (1) Sections 721(3C) and 728(2A) of ITA 2007 (as inserted...

s.sch010 In section 720 (charge to tax on income treated as...

s.sch010 In section 727 (charge to tax on income treated as...

s.sch010 In section 731 (charge to tax on income treated as...

s.sch010 (1) Section 736 (exemptions: introduction) is amended as follows.

s.sch010 After section 742 insert— Post-5 April 2012 transactions: exemption for...

s.sch010 In section 751 (the Tribunal's jurisdiction on appeals) after paragraph...

s.sch010 (1) The amendments made by paragraph 2 above have effect...

s.sch011 Chapter 3 of Part 15 of ITA 2007 (deduction from...

s.sch011 After section 975 of that Act insert— Statements about certain...

s.sch011 In section 413 of CTA 2009 (issue of funding bonds),...

s.sch011 (1) The amendments made by paragraphs 1 to 4 have...

s.sch011 In section 874 (duty to deduct from certain payments of...

s.sch011 In section 875 (interest paid by building societies), at the...

s.sch011 In section 878 (interest paid by banks), after subsection (1)...

s.sch011 In section 874 of ITA 2007 (duty to deduct from...

s.sch011 After section 370 of ITTOIA 2005 insert— Valuation of interest...

s.sch011 In section 380 of that Act (funding bonds), in subsection...

s.sch011 In section 939 of ITA 2007 (duty to retain bonds...

s.sch011 In section 975 of that Act (statements about deduction of...

s.sch012 Disguised interest

s.sch012 Part 4 of ITTOIA 2005 (savings and investment income) is...

s.sch012 After section 263A insert— Section 263A: interpretation (1) Subsections (2) to (7) apply for the purposes of...

s.sch012 (1) Section 263F (power to modify repo provisions: non-standard repo...

s.sch012 In section 263G (power to modify repo provisions: redemption arrangements)—...

s.sch012 (1) ITTOIA 2005 is amended as follows.

s.sch012 In Schedule 14 of FA 2007 (sale and repurchase of...

s.sch012 (1) ITA 2007 is amended as follows.

s.sch012 In Schedule 1 of CTA 2010 (minor and consequential amendments),...

s.sch012 In Schedule 6 of FA 2010 (charities etc), omit paragraph...

s.sch012 (1) Subject to sub-paragraph (2), the amendments made by this...

s.sch012 In section 365(1) (overview of Part 4)—

s.sch012 After Chapter 2 insert— CHAPTER 2A Disguised interest Charge to...

s.sch012 The following amendments are in consequence of the amendments made...

s.sch012 TCGA 1992 is amended as follows.

s.sch012 In section 37 (consideration chargeable to tax on income), after...

s.sch012 In section 39 (exclusion of expenditure by reference to tax...

s.sch012 Omit sections 148A to 148C (provision dealing with the capital...

s.sch012 (1) Section 263A (agreements for sale and repurchase of securities)...

s.sch013 (1) Part 14 of CTA 2010 (change in company ownership)...

s.sch013 In Schedule 4 to that Act (index of defined expressions)...

s.sch013 The amendments made by this Schedule have effect in relation...

s.sch014 Transfer of deductions

s.sch014 After Part 14 of CTA 2010 insert— PART 14A Transfer...

s.sch014 (1) In section 1(4) of CTA 2010 (overview of Act),...

s.sch014 (1) The amendments made by this Schedule have effect in...

s.sch015 In Part 3 of CTA 2009 (trading income), after Chapter...

s.sch015 In section 357CG (adjustments in calculating profits of trade), in...

s.sch015 In section 357CK (deductions that are not routine deductions), in...

s.sch015 Part 13 of CTA 2009 (additional relief for expenditure on...

s.sch015 (1) Section 1039 (overview of Part) is amended as follows....

s.sch015 Omit Chapter 3 (relief for SMEs: R&D sub-contracted to SME)....

s.sch015 Omit Chapter 4 (relief for SMEs: subsidised and capped expenditure...

s.sch015 Omit Chapter 5 (relief for large companies).

s.sch015 (1) Section 1081 (insurance companies treated as large companies) is...

s.sch015 Omit section 1082 (R&D expenditure of group companies).

s.sch015 Omit section 1083 (refunds of expenditure treated as income chargeable...

s.sch015 (1) Part 13 of CTA 2009 (additional relief for expenditure...

s.sch015 (1) Section 1084 (artificially inflated claims for relief or tax...

s.sch015 In section 1119 (meaning of “small or medium-sized enterprise”), in...

s.sch015 In section 1133 (meaning of “sub-contractor” etc), in subsection (3),...

s.sch015 In Schedule 4 to CTA 2009 (index of defined expressions),...

s.sch015 (1) CTA 2010 is amended as follows.

s.sch015 In section 13 of F(No.3)A 2010, omit subsections (4) and...

s.sch015 (1) FA 2012 is amended as follows.

s.sch015 The amendments made by Parts 1 and 2 of this...

s.sch015 Subject to paragraph 29, the amendments made by Part 3...

s.sch015 (1) If a company claims an R&D expenditure credit under...

s.sch015 In Schedule 4 to CTA 2009 (index of defined expressions),...

s.sch015 Schedule 18 to FA 1998 (company tax returns, assessments and...

s.sch015 In paragraph 10(2) (other claims and elections to be included...

s.sch015 (1) Paragraph 52 (recovery of excessive repayments etc) is amended...

s.sch015 (1) Part 9A (claims for R&D tax relief) is amended...

s.sch015 In Schedule 24 to FA 2007 (penalties for errors), in...

s.sch015 Part 8A of CTA 2010 (profits arising from the exploitation...

s.sch016 Tax relief for television production

s.sch016 After Part 15 of CTA 2009 insert— PART 15A Television...

s.sch016 (1) Any power conferred on the Secretary of State or...

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

s.sch017 Tax relief for video games development

s.sch017 After Part 15A of CTA 2009 (inserted by Schedule 16...

s.sch017 (1) Any power conferred on the Secretary of State or...

s.sch017 (1) The amendments made by this Schedule have effect in...

s.sch017 (1) The Treasury may by order make such amendments of...

s.sch018 Television and video games tax relief: consequential amendments

s.sch018 (1) Section 826 of ICTA (interest on tax overpaid) is...

s.sch018 In Part 13 of CTA 2009 (additional relief for expenditure...

s.sch018 Part 15 of CTA 2009 (film tax relief) is amended...

s.sch018 In section 1195 (availability and overview of film tax relief),...

s.sch018 (1) Section 1206 (confidentiality of information) is amended as follows....

s.sch018 (1) In section 1310 of CTA 2009 (orders and regulations),...

s.sch018 (1) Schedule 4 to CTA 2009 (index of defined expressions)...

s.sch018 In Schedule 54A to FA 2009 (further provision as to...

s.sch018 Part 8A of CTA 2010 (profits arising from the exploitation...

s.sch018 (1) Section 357CG (adjustments in calculating profits of trade) is...

s.sch018 After section 357CH insert— Shortfall in qualifying expenditure (1) There is a shortfall in qualifying expenditure in relation...

s.sch018 Schedule 18 to FA 1998 (company tax returns, assessments and...

s.sch018 (1) Section 357CK (deductions that are not routine deductions) is...

s.sch018 (1) Sections 1217 and 1218 of CTA 2009 are renumbered...

s.sch018 (1) The amendments made by this Schedule come into force...

s.sch018 (1) The amendments made by this Schedule have effect in...

s.sch018 (1) Paragraph 10 (other claims and elections to be included...

s.sch018 (1) Paragraph 52 (recovery of excessive overpayments etc) is amended...

s.sch018 (1) Part 9D (claims for film tax relief) is amended...

s.sch018 In Schedule A1 to CAA 2001 (first-year tax credits), in...

s.sch018 In Schedule 24 to FA 2007 (penalties for errors), in...

s.sch018 In Chapter 6A of Part 3 of CTA 2009 (trade...

s.sch018 In Part 8 of CTA 2009 (intangible fixed assets), in...

s.sch019 Part 12 of CTA 2010 (real estate investment trusts) is...

s.sch019 In section 589 (joint ventures: effect of notice under section...

s.sch019 In section 605 (property rental business: exclusion of business producing...

s.sch019 In Chapter 18 of Part 15 of ITA 2007 (deduction...

s.sch019 (1) The amendments made by paragraph 4(3) to (5) above...

s.sch019 (1) Section 530 (condition as to distribution of profits) is...

s.sch019 (1) Section 530A (condition as to distribution of profits: increase...

s.sch019 (1) Section 531 (conditions as to balance of business) is...

s.sch019 (1) Section 548 (distributions: liability to tax) is amended as...

s.sch019 (1) Section 549 (distributions: supplementary) is amended as follows.

s.sch019 After section 549 insert— Distributions from one UK REIT to...

s.sch019 In section 550 (attribution of distributions) in subsection (2)—

s.sch019 In section 588 (joint ventures: effect of notice under section...

s.sch020 Tax mismatch schemes

s.sch020 CTA 2010 is amended in accordance with paragraphs 2 to...

s.sch020 In section 1(4) (overview of Act), after paragraph (j) insert—...

s.sch020 After Part 21B insert— PART 21BA Tax mismatch schemes Losses...

s.sch020 In Schedule 4 (index of defined expressions), at the appropriate...

s.sch020 In section 231(8) of TIOPA 2010 (tax arbitrage: overview), for...

s.sch020 (1) The amendments made by this Schedule have effect in...

s.sch021 Chapter 9 of Part 13 of CTA 2010 (community amateur...

s.sch021 (1) In a case where a club that was registered...

s.sch021 (1) Section 659 (meaning of “open to the whole community”)...

s.sch021 (1) Section 660 (meaning of “organised on an amateur basis”)...

s.sch021 In section 658 (meaning of “community amateur sports club”), in...

s.sch021 After section 660 insert— Clubs consisting mainly of social members...

s.sch021 In section 662 (exemption from corporation tax for UK trading...

s.sch021 In section 663 (exemption from corporation tax for UK property...

s.sch021 (1) The Treasury may by regulations provide that a club...

s.sch021 (1) Any power conferred on the Treasury under or by...

s.sch022 (1) This paragraph applies on or after 6 April 2014...

s.sch022 (1) The Commissioners for Her Majesty's Revenue and Customs may...

s.sch022 (1) Regulations under paragraph 2 or 3 may include supplementary...

s.sch022 Part 4 of FA 2004 (pension schemes) is amended as...

s.sch022 (1) Section 218 (standard lifetime allowance etc) is amended as...

s.sch022 (1) In section 219 (availability of individual's lifetime allowance) after...

s.sch022 (1) Part 1 of Schedule 29 (authorised lump sums: lump...

s.sch023 Employee shareholder shares

s.sch023 ITEPA 2003 is amended in accordance with paragraphs 2 to...

s.sch023 In section 446V (Chapter 3C to be additional to other...

s.sch023 In section 452 (shares in research institution spin-out companies: market...

s.sch023 In section 479 (securities options: amount of gain realised on...

s.sch023 In section 531 (enterprise management incentives: limitation of charge where...

s.sch023 (1) Section 532 (enterprise management incentives: consequences after disqualifying events)...

s.sch023 In section 554N (exclusions: other cases involving employment-related securities etc),...

s.sch023 In Chapter 3 of Part 4 of ITTOIA 2005 (tax...

s.sch023 TCGA 1992 is amended as follows.

s.sch023 In section 58(2) (spouses and civil partners: disposals excepted from...

s.sch023 (1) Section 149AA (restricted and convertible employment-related securities) is amended...

s.sch023 In section 19(2) (time of receipt of non-money earnings), at...

s.sch023 After section 236A insert— Employee shareholders Exemption for employee shareholder...

s.sch023 CTA 2009 is amended as follows.

s.sch023 In section 1005 (definitions), at the appropriate place insert— “employee...

s.sch023 (1) Section 1009 (relief for employee share acquisitions: employee's tax...

s.sch023 In section 1010(1) (acquisition of shares: relief if shares neither...

s.sch023 (1) Section 1011 (acquisition of shares: relief if shares are...

s.sch023 In section 1018(1) (acquisition of shares pursuant to option: relief...

s.sch023 In section 1019(1) (acquisition of shares pursuant to option: relief...

s.sch023 In section 1022 (takeover of company whose shares are subject...

s.sch023 In section 1026 (restricted shares: relief available on chargeable event),...

s.sch023 In Chapter 12 of Part 3, after section 226 insert—...

s.sch023 In section 1027 (restricted shares: relief available on death of...

s.sch023 In section 1033 (convertible securities: relief available on chargeable event),...

s.sch023 In section 1034 (convertible securities: relief available following death of...

s.sch023 (1) At the end of Chapter 6 of Part 12...

s.sch023 In section 1292 (provision of qualifying benefits), after subsection (6)...

s.sch023 In section 1293 (timing and amount of certain qualifying benefits),...

s.sch023 In Schedule 4 (index of definitions), at the appropriate place...

s.sch023 In Chapter 11 of Part 4 of ITEPA (employment income:...

s.sch023 The amendments made by this Schedule come into force in...

s.sch023 In consequence of the amendment made by paragraph 3—

s.sch023 In section 428 (restricted securities: amount of charge on occurrence...

s.sch023 In section 431 (election for full or partial disapplication of...

s.sch023 In section 437 (convertible securities: adjustment of charge), in subsection...

s.sch023 In section 446B (charge on acquisition of securities with artificially...

s.sch023 In section 446T (securities acquired for less than market value:...

s.sch024 (1) In Chapter 3 of Part 5 of TCGA 1992...

s.sch024 Chapter 1 of Part 4 of TCGA 1992 (general provision...

s.sch024 In section 105 (disposal on or before day of acquisition...

s.sch024 (1) Section 106A (identification of securities for capital gains tax...

s.sch024 (1) The amendments made by paragraphs 1 to 4 above...

s.sch024 (1) This paragraph applies if, during the tax year 2012-13,...

s.sch025 TCGA 1992 is amended as follows.

s.sch025 After section 100 insert— Exemption for certain EEA UCITS (1) ATED-related gains accruing on relevant high value disposals made...

s.sch025 (1) Section 161 (appropriations to and from stock) is amended...

s.sch025 In section 171 (transfers within a group: general provisions), in...

s.sch025 After section 187 insert— Deemed disposal under section 185: ATED-related...

s.sch025 In section 271 (miscellaneous exemptions)— (a) in subsection (1A), after...

s.sch025 In section 288 (interpretation), in subsection (1), at the appropriate...

s.sch025 After Schedule 4 insert— SCHEDULE 4ZZA relevant high value disposals:...

s.sch025 In Schedule 7A (restriction on set-off of pre-entry losses), after...

s.sch025 In section 2 of CTA 2009 (charge to corporation tax),...

s.sch025 Charge on certain high value disposals by companies

s.sch025 (1) Section 1 (the charge to tax) is amended as...

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

s.sch025 In section 2 (persons and gains chargeable to capital gains...

s.sch025 After section 2 insert— Persons chargeable to capital gains tax...

s.sch025 In section 4 (rates of capital gains tax), after subsection...

s.sch025 In section 8 (company's total profits to include chargeable gains),...

s.sch025 In section 13 (attribution of gains to members of non-resident...

s.sch025 In section 16 (computation of losses), in subsection (3) after...

s.sch025 In Part 2, after Chapter 4 insert— CHAPTER 5 Computation...

s.sch026 Restrictions on buying capital allowances

s.sch026 Chapter 16A of Part 2 of CAA 2001 (avoidance involving...

s.sch026 In section 212N(2), (3) and (4) (old and new accounting...

s.sch026 (1) Section 212P (effect of excess on pools) is amended...

s.sch026 (1) Section 212Q (when there are postponed capital allowances) is...

s.sch026 (1) The amendments made by this Schedule have effect in...

s.sch026 (1) Section 212B (circumstances where Chapter 16A applies) is amended...

s.sch026 After section 212L insert— Limiting conditions Limiting conditions (1) The qualifying change meets one of the limiting conditions...

s.sch026 In consequence of the amendments made by paragraphs 2 and...

s.sch026 (1) Section 212B (circumstances where Chapter 16A applies) is amended...

s.sch026 (1) Section 212C (when there is a a qualifying change...

s.sch026 (1) Section 212I (relevant percentage share) is amended as follows....

s.sch026 In section 212J(1) (relevant excess of allowances) for “trade” substitute...

s.sch026 In section 212K(2), (3), (4) and (5) (relevant tax written-down...

s.sch027 Community investment tax relief

s.sch027 Part 7 of ITA 2007 (community investment tax relief) is...

s.sch027 In section 240 (attribution of CITR) after subsection (4) insert—...

s.sch027 (1) Section 244 (disposal of securities or shares during 5...

s.sch027 The amendments made by paragraphs 7 to 11 above have...

s.sch027 (1) In Part 7 of CTA 2010 (community investment tax...

s.sch027 In section 335 (form and amount of CITR) in subsection...

s.sch027 After section 335 insert— Carry forward of CITR (1) This section applies if— (a) the investor is entitled...

s.sch027 In section 357 (attribution of CITR) after subsection (4) insert—...

s.sch027 (1) Section 361 (disposal of securities or shares during 5...

s.sch027 The amendments made by paragraphs 1 to 5 above have...

s.sch027 Part 7 of CTA 2010 (community investment tax relief) is...

s.sch027 (1) Section 220 (form and amount of CITR) is amended...

s.sch027 After section 220 insert— Carry forward of CITR (1) This section applies if— (a) the investor is entitled...

s.sch028 Lease premium relief

s.sch028 ITTOIA 2005 is amended as follows.

s.sch028 In section 61 (tenants occupying land for purposes of trade...

s.sch028 In section 292 (tenants under taxed leases treated as incurring...

s.sch028 The amendments made by paragraphs 2 and 3 above have...

s.sch028 CTA 2009 is amended as follows.

s.sch028 In section 63 (tenants occupying land for purposes of trade...

s.sch028 In section 232 (tenants under taxed leases treated as incurring...

s.sch028 The amendments made by paragraphs 6 and 7 above have...

s.sch029 Before Part 11A of ITA 2007 insert— PART 11ZA Manufactured...

s.sch029 (1) Section 263I (powers about manufactured overseas dividend) is amended...

s.sch029 In Schedule 24 to FA 2004 (manufactured dividends), omit paragraph...

s.sch029 ITTOIA 2005 is amended as follows.

s.sch029 In section 397(6) (list of provisions to which the section...

s.sch029 In section 397A (tax credit for distributions of non-UK resident...

s.sch029 Omit section 397B (tax credits under section 397A: manufactured overseas...

s.sch029 ITA 2007 is amended as follows.

s.sch029 In section 2 (overview of Act)— (a) omit subsection (11),...

s.sch029 Omit the following provisions (which deal with manufactured payments and...

s.sch029 In section 647 (makers of manufactured payments), for subsection (6)...

s.sch029 Before Part 18 of CTA 2010 insert— PART 17A Manufactured...

s.sch029 In section 658 (powers to modify: supplementary), for subsection (5)...

s.sch029 In section 918(1) (manufactured dividends on UK shares: REITs), for...

s.sch029 In section 919 (manufactured interest on UK securities)—

s.sch029 Omit section 920 (foreign payers of manufactured interest: the reverse...

s.sch029 In section 921 (cases where interest on underlying securities paid...

s.sch029 Omit sections 922 to 925 (manufactured overseas dividends).

s.sch029 In section 925A(2) (creditor repos), for “to 925” substitute “...

s.sch029 Omit section 925B (debtor repos).

s.sch029 In section 925C (actual payments ignored)— (a) in the heading,...

s.sch029 In section 926 (interpretation of Chapter 9 of Part 15),...

s.sch029 The following amendments are in consequence of, or otherwise connected...

s.sch029 In Schedule 1 (minor and consequential amendments), omit paragraph 335(1)...

s.sch029 In Schedule 2 (transitionals and savings), omit paragraphs 108 to...

s.sch029 In Schedule 4 (index of defined expressions), omit the entries...

s.sch029 (1) FA 2008 is amended as follows.

s.sch029 CTA 2009 is amended as follows.

s.sch029 In section 539 (introduction to Chapter about manufactured interest), omit...

s.sch029 In section 540(3) (manufactured interest treated as interest under loan...

s.sch029 In section 550 (which makes provision about the effect of...

s.sch029 In section 1221(1) (amounts treated as expenses of management), for...

s.sch029 In section 1248 (expenses in connection with arrangements for securing...

s.sch029 TCGA 1992 is amended as follows.

s.sch029 In Schedule 19 to FA 2009 (income tax credits for...

s.sch029 CTA 2010 is amended as follows.

s.sch029 In section 1 (overview of Act), in subsection (4)—

s.sch029 Omit Part 17 (manufactured payments and repos).

s.sch029 (1) Section 1109(5) (provisions to which section 1109 is subject)...

s.sch029 In Schedule 1 (minor and consequential amendments), omit paragraphs 259,...

s.sch029 In Schedule 2 (transitionals and savings), omit Part 17 (manufactured...

s.sch029 In Schedule 4 (index of defined expressions), omit the entries...

s.sch029 (1) TIOPA 2010 is amended as follows.

s.sch029 In Schedule 13 to FA 2011 (profits of foreign permanent...

s.sch029 In section 263B (stock lending arrangements), for subsection (7) substitute—...

s.sch029 (1) FA 2012 is amended as follows.

s.sch029 The amendments made by Parts 1 and 2 of this...

s.sch029 The amendments made by Part 3 of this Schedule come...

s.sch029 Omit section 263D (gains accruing to persons paying manufactured dividends)....

s.sch029 In section 263F (power to modify repo provisions: non-standard repo...

s.sch029 In section 263G (power to modify repo provisions: redemption arrangements)—...

s.sch029 In section 263H (sections 263F and 263G: supplementary provisions), in...

s.sch030 Close companies

s.sch030 Part 10 of CTA 2010 (close companies) is amended as...

s.sch030 In section 59F(6)(a) (arrangements for paying tax on behalf of...

s.sch030 (1) Section 109 (corporation tax on close company in connection...

s.sch030 The amendments made by paragraphs 9 to 11 are treated...

s.sch030 (1) Schedule 18 to FA 1998 (company tax returns, assessments...

s.sch030 (1) In section 417 of ITTOIA 2005 (person liable for...

s.sch030 (1) In section 438 (overview), after subsection (2) insert—

s.sch030 (1) In section 455 (charge to tax in case of...

s.sch030 (1) In section 459(2) (application of other provisions where loan...

s.sch030 (1) After Chapter 3 insert— CHAPTER 3A Charge to tax:...

s.sch030 (1) After Chapter 3A insert— CHAPTER 3B Repayments and return...

s.sch030 In section 465 (power to obtain information), after “Chapter 3”...

s.sch030 TMA 1970 is amended as follows.

s.sch030 In section 59E(11)(a) (provision as to when tax is due...

s.sch031 (1) In Part 2 of ITTOIA 2005 (trading income), Chapter...

s.sch031 In Part 8 of CTA 2010, omit section 298 (reimbursement...

s.sch031 (1) Section 104 of FA 1991 is amended as follows....

s.sch031 In FA 2008, omit section 105.

s.sch031 In Part 2 of ITTOIA 2005, Chapter 16A is amended...

s.sch031 (1) Section 225N is amended as follows.

s.sch031 Omit sections 225P and 225Q.

s.sch031 In section 225R (introduction to sections 225S and 225T)—

s.sch031 In Part 8 of CTA 2010, Chapter 4 is amended...

s.sch031 (1) Section 292 is amended as follows.

s.sch031 Omit sections 294 and 295.

s.sch031 (1) In Part 8 of CTA 2010 (oil activities), Chapter...

s.sch031 In section 296 (introduction to sections 297 and 298)—

s.sch031 In Chapter 4 of Part 8 of CTA 2010 (oil...

s.sch031 In Chapter 16A of Part 2 of ITTOIA 2005 (trading...

s.sch031 The amendments made by this Schedule have effect in relation...

s.sch031 In Schedule 3 to OTA 1975 (petroleum revenue tax: miscellaneous...

s.sch031 In Schedule 5 to OTA 1975 (allowance of expenditure), in...

s.sch031 (1) Part 3 of FA 1991 (oil taxation) is amended...

s.sch031 (1) In Part 2 of ITTOIA 2005 (trading income), Chapter...

s.sch031 (1) In Part 8 of CTA 2010 (oil activities), Chapter...

s.sch031 In Part 3 of FA 1991, omit section 108 (reimbursement...

s.sch031 In Part 2 of ITTOIA 2005, omit section 225T (reimbursement...

s.sch032 Restrictions on allowances for certain oil-related expenditure

s.sch032 CAA 2001 is amended as follows.

s.sch032 In section 395(3) of that Act (provisions limiting “qualifying expenditure”)...

s.sch032 The amendments made by this Part have effect in relation...

s.sch032 Part 4 of TIOPA 2010 (transfer pricing) is amended as...

s.sch032 In section 147(6) (list of exceptions to the basic rule...

s.sch032 After section 206 insert— Modification of basic rule where allowances...

s.sch032 In section 213 (effect of Part 4 on capital allowances),...

s.sch032 The amendments made by this Part have effect for accounting...

s.sch032 After section 165 insert— Restrictions on allowances: anti-avoidance Decommissioning services...

s.sch032 In section 26(5), at the end insert “ and sections...

s.sch032 In section 57(3), after the reference to section 70DA insert—...

s.sch032 In section 161C(3), for “and 164(4)” substitute “ , 164(4)...

s.sch032 In section 164(5A), at the end insert “ and sections...

s.sch032 After section 165(3) insert— (3A) Subsection (3) is subject to...

s.sch032 The amendments made by this Part have effect in relation...

s.sch032 After section 416ZB of CAA 2001 (inserted by section 92)...

s.sch033 (1) The Commissioners for Her Majesty's Revenue and Customs may...

s.sch033 (1) If at a time when an enquiry is in...

s.sch033 (1) At any time when an enquiry is in progress...

s.sch033 An officer of Revenue and Customs or the relevant person...

s.sch033 (1) While proceedings on a referral under paragraph 11 are...

s.sch033 (1) A determination under paragraph 11 is binding on the...

s.sch033 (1) Where the question to be referred under paragraph 11...

s.sch033 (1) An enquiry under paragraph 8 is completed when an...

s.sch033 (1) The relevant person may apply to the tribunal for...

s.sch033 (1) This paragraph applies where condition A or condition B...

s.sch033 (1) A determination under paragraph 18 has effect for enforcement...

s.sch033 In this Part of this Act— (a) references to the...

s.sch033 (1) If after an HMRC determination has been made P...

s.sch033 (1) Sub-paragraph (2) applies if an officer of Revenue and...

s.sch033 (1) If an amount of tax has been, but ought...

s.sch033 In paragraphs 24 to 27 “taxpayer” means—

s.sch033 (1) If the taxpayer has delivered a return in respect...

s.sch033 (1) The general rule is that no assessment may be...

s.sch033 (1) This paragraph applies for the purposes of paragraphs 24...

s.sch033 (1) Notice of an assessment must be served on the...

s.sch033 (1) A person who believes that tax has been assessed...

s.sch033 (1) This paragraph applies where— (a) a person has paid...

s.sch033 (1) A person who has delivered a return may amend...

s.sch033 (1) The Commissioners for Her Majesty's Revenue and Customs are...

s.sch033 (1) A claim under paragraph 29 must be made within...

s.sch033 (1) This paragraph is about the application of paragraph 29...

s.sch033 (1) This paragraph applies where— (a) a claim is made...

s.sch033 (1) In paragraph 29(1)(a) the reference to an amount paid...

s.sch033 (1) An appeal may be brought against—

s.sch033 (1) Notice of an appeal under paragraph 35 must be...

s.sch033 (1) This paragraph applies in a case where—

s.sch033 (1) This paragraph applies if notice of appeal has been...

s.sch033 (1) If the appellant notifies HMRC that it requires them...

s.sch033 (1) An officer of Revenue and Customs may correct any...

s.sch033 (1) Sub-paragraphs (2) to (5) apply if HMRC notify the...

s.sch033 (1) This paragraph applies if HMRC are required by paragraph...

s.sch033 (1) If HMRC give notice of the conclusions of a...

s.sch033 (1) Where HMRC have notified an appellant under paragraph 39(1)(a)...

s.sch033 (1) Where HMRC have offered to review the matter to...

s.sch033 (1) In paragraphs 38 to 44— (a) “matter in question”...

s.sch033 (1) In relation to an appeal of which notice has...

s.sch033 (1) Where there is an appeal under paragraph 35, the...

s.sch033 (1) If the appellant has grounds for believing that the...

s.sch033 (1) If the appellant and an officer of Revenue and...

s.sch033 (1) A person who is required to deliver a return...

s.sch033 (1) This paragraph applies where an appeal under paragraph 35(1)...

s.sch033 The determination of the tribunal in relation to any proceedings...

s.sch033 (1) On the determination of an appeal under paragraph 35...

s.sch033 (1) Where a party to an appeal to the tribunal...

s.sch033 (1) In this Part of this Schedule “the tribunal” means—...

s.sch033 (1) This paragraph applies where— (a) section 97(2) applies and...

s.sch033 In relation to a return delivered by the responsible partners...

s.sch033 In this Schedule “return”, except where the contrary is indicated,...

s.sch033 “Filing date”, in relation to a return, means the day...

s.sch033 The duty under paragraph 5 to preserve records may be...

s.sch033 (1) A person who fails to comply with paragraph 5...

s.sch033 (1) An officer of Revenue and Customs may enquire into...

s.sch033 (1) An enquiry extends to anything contained in the return,...

s.sch034 Annual tax on enveloped dwellings: information and enforcement

s.sch034 Schedule 36 to FA 2008 (information and inspection powers) is...

s.sch034 (1) Until paragraphs 2(13)(a) and 2(14)(a) of Schedule 11 to...

s.sch034 Until paragraph 3 of Schedule 11 to F(No. 3)A 2010...

s.sch034 Schedule 56 to FA 2009, as amended by paragraph 9,...

s.sch034 In paragraph 12A (powers to inspect property for valuation etc),...

s.sch034 After paragraph 21A insert— Annual tax on enveloped dwellings: taxpayer...

s.sch034 In paragraph 37 (partnerships), after sub-paragraph (2A) insert—

s.sch034 In paragraph 63(1) (meaning of “tax” in the Schedule), after...

s.sch034 In Schedule 24 to FA 2007 (penalties for errors), in...

s.sch034 (1) In Schedule 55 to FA 2009 (penalty for failure...

s.sch034 Paragraphs 9 to 12 contain amendments and modifications of Schedule...

s.sch034 (1) The Table in paragraph 1 of that Schedule is...

s.sch035 In section 1(1) of the Provisional Collection of Taxes Act...

s.sch035 In section 318(1) of FA 2004 (disclosure of tax avoidance...

s.sch035 In paragraph 7 of Schedule 6 to FA 2010 (definition...

s.sch035 In relation to the chargeable period beginning on 1 April...

s.sch036 Treatment of liabilities for inheritance tax purposes

s.sch036 IHTA 1984 is amended as follows.

s.sch036 (1) Section 162 (liabilities) is amended as follows.

s.sch036 After section 162 insert— Liabilities attributable to financing excluded property...

s.sch036 After section 175 (estate on death: liability to make future...

s.sch036 (1) Subject to sub-paragraph (2), the amendments made by this...

s.sch037 Vehicle licences for disabled people

s.sch037 VERA 1994 is amended as follows.

s.sch037 (1) Section 19 (rebates) is amended as follows.

s.sch037 (1) Section 22ZA (nil licences for vehicles for disabled persons:...

s.sch037 In section 62(1) (definitions), at the appropriate places insert— “armed...

s.sch037 In Schedule 1 (annual rates of duty), in Part 1...

s.sch037 (1) In Schedule 2 (exempt vehicles), paragraph 19 is amended...

s.sch037 The amendments made by this Schedule are treated as having...

s.sch038 Valuation of certain supplies of fuel

s.sch038 VATA 1994 is amended as follows.

s.sch038 In Schedule 6 (valuation: special cases), before paragraph 1 insert—...

s.sch038 In paragraph 6 of that Schedule (valuation of supplies of...

s.sch038 Omit sections 56 and 57 (fuel for private use).

s.sch038 In section 97(4) (orders subject to affirmative procedure), in paragraph...

s.sch038 After paragraph 2 of Schedule 6 insert— (1) This paragraph applies if— (a) a taxable person (“P”)...

s.sch038 (1) The amendments made by paragraphs 2 to 4 come...

s.sch038 (1) The amendment made by paragraph 6 is to be...

s.sch039 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch039 In paragraph 12B of Schedule 17A (assignment of agreement for...

s.sch039 The amendments made by this Schedule have effect in relation...

s.sch039 For section 45 (contract and conveyance: effect of transfer of...

s.sch039 After Schedule 2 insert— SCHEDULE 2A Transactions entered into before...

s.sch039 In section 57A (sale and leaseback arrangements), in subsection (3)(c)—...

s.sch039 In section 77 (notifiable transactions), in subsection (1)—

s.sch039 In section 79(2) (registration of land transactions etc)—

s.sch039 In section 119 (meaning of “effective date” of a transaction),...

s.sch039 In section 121 (index of defined expressions), in the entry...

s.sch039 In Schedule 6B (transfers involving multiple dwellings), in paragraph 7(6),...

s.sch040 Stamp duty land tax: relief from 15% rate

s.sch040 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch040 (1) Schedule 4A (higher rate for certain transactions) is amended...

s.sch040 (1) Section 81 (further return where relief withdrawn) is amended...

s.sch040 After section 81 insert— Alternative finance arrangements: return where relief...

s.sch040 In section 85 (liability for tax), after subsection (2) insert—...

s.sch040 In section 86 (payment of tax), after subsection (2) insert—...

s.sch040 In the table in section 122 (index of defined expressions),...

s.sch040 The amendments made by paragraphs 1 to 7 have effect...

s.sch040 (1) In relation to transactions in relation to which section...

s.sch041 Stamp duty land tax on leases

s.sch041 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch041 (1) In Schedule 17A (further provisions about leases), paragraph 3...

s.sch041 After that paragraph insert— (1) This paragraph applies where— (a) (ignoring this paragraph) paragraph...

s.sch041 In section 87 (interest on unpaid tax), in subsection (3)—...

s.sch041 In section 119 (meaning of “effective date” of a transaction),...

s.sch041 (1) Schedule 17A is amended as follows.

s.sch041 (1) In Schedule 17A, omit paragraphs 14 and 15 (abnormal...

s.sch041 (1) The amendments made by paragraph 2(2), (3), (5) and...

s.sch042 (1) On and after 26 March 2013, Schedule 6 to...

s.sch042 In Part 2 after paragraph 24 insert— Deemed taxable supply:...

s.sch042 After paragraph 38 insert— Deemed supplies under paragraph 24A, 24B,...

s.sch042 (1) Paragraph 39 (regulations as to time of supply) is...

s.sch042 In paragraph 42 (amount payable by way of levy) before...

s.sch042 After paragraph 42 insert— (1) This paragraph applies to a deemed supply under paragraph...

s.sch042 In paragraph 55 (notification of registrability) in sub-paragraph (1) after...

s.sch042 In paragraph 62 (tax credits) in sub-paragraph (1) after paragraph...

s.sch042 In paragraph 146 (regulations) in sub-paragraph (3)—

s.sch042 In paragraph 147 (definitions)— (a) at the appropriate places, insert—...

s.sch042 After paragraph 152 insert— Meaning of “exempt unlicensed electricity supplier”...

s.sch042 Schedule 6 to FA 2000 (climate change levy) is amended...

s.sch042 (1) Regulation 5 of the Climate Change Levy (Electricity and...

s.sch042 The amendments made by this Part of this Schedule are...

s.sch042 (1) The amendments made by paragraph 6(2) and (3) above...

s.sch042 (1) In paragraph 42A of Schedule 6 to FA 2000...

s.sch042 In paragraph 4 (definition of “taxable supply”) in sub-paragraph (2)(b)...

s.sch042 In paragraph 5 (supplies of electricity) after sub-paragraph (2) insert—...

s.sch042 In paragraph 6 (supplies of gas) in sub-paragraph (2A) after...

s.sch042 (1) Paragraph 14 (exemption for supplies to electricity producers) is...

s.sch042 In paragraph 15 (exemption for supplies to combined heat and...

s.sch042 (1) Paragraph 17 (exemption: self-supplies by electricity producers) is amended...

s.sch042 In paragraph 21 (regulations to avoid double charges to levy)...

s.sch043 (1) In this Part “the GAAR Advisory Panel” means the...

s.sch043 (1) If the matter is referred to the GAAR Advisory...

s.sch043 (1) Where the matter is referred to the GAAR Advisory...

s.sch043 (1) A designated HMRC officer who has received a notice...

s.sch043 (1) A designated HMRC officer may give a notice, or...

s.sch043 Anything that may or must be done by a given...

s.sch043 Meaning of “tax appeal”

s.sch043 In this Schedule a “designated HMRC officer” means an officer...

s.sch043 (1) If a designated HMRC officer considers—

s.sch043 (1) If a notice is given to the taxpayer under...

s.sch043 Corrective action by taxpayer

s.sch043 Paragraphs 5 and 6 apply if the taxpayer does not...

s.sch043 If no representations are made in accordance with paragraph 4,...

s.sch043 (1) If representations are made in accordance with paragraph 4,...

s.sch043 If the matter is referred to the GAAR Advisory Panel,...

s.sch043 (1) The taxpayer has 21 days beginning with the day...

s.sch043a Procedural requirements: pooling notices and notices of binding

s.sch043a (1) This paragraph applies where a person has been given...

s.sch043a If a notice under paragraph 8(2) or 9(2) states that...

s.sch043a (1) ... Tax arrangements are “equivalent” to one another if...

s.sch043a (1) A designated HMRC officer may give a notice, or...

s.sch043a Anything that may or must be done by a given...

s.sch043a (1) The Treasury may by regulations amend this Schedule (apart...

s.sch043a (1) This paragraph applies where a counteraction notice has been...

s.sch043a (1) The decision of a designated HMRC officer whether or...

s.sch043a (1) If a person to whom a pooling notice or...

s.sch043a If the person mentioned in paragraph 1(1) takes the relevant...

s.sch043a (1) Sub-paragraph (2) applies where— (a) a pooling notice is...

s.sch043a (1) In relation to a person who is, or has...

s.sch043a (1) This paragraph applies where— (a) further to a pooling...

s.sch043a (1) This paragraph applies where— (a) a person has been...

s.sch043b Procedural requirements: generic referral of tax arrangements

s.sch043b (1) Sub-paragraph (2) applies if— (a) further to pooling notices...

s.sch043b (1) The Treasury may by regulations amend this Schedule (apart...

s.sch043b (1) T has 30 days beginning with the day on...

s.sch043b (1) This paragraph applies where a designated HMRC officer has...

s.sch043b (1) If a generic referral is made to the GAAR...

s.sch043b If a generic referral is made the designated HMRC officer...

s.sch043b (1) If a generic referral is made to the GAAR...

s.sch043b (1) Where a designated HMRC officer is given an opinion...

s.sch043b (1) A designated HMRC officer who has received a copy...

s.sch043b (1) A designated HMRC officer may give a notice, or...

s.sch043b Anything that may or must be done by a given...

s.sch043c Penalty under section 212A or 212B : supplementary provision

s.sch043c Paragraphs 2 to 4 set out how to calculate the...

s.sch043c (1) The Commissioners may in their discretion mitigate a penalty...

s.sch043c In this Schedule— (a) a reference to an “assessment” to...

s.sch043c (1) The “value of the counteracted tax advantage” is—

s.sch043c (1) To the extent that the tax advantage mentioned in...

s.sch043c (1) Where a person is liable for a penalty under...

s.sch043c (1) After notification of an assessment has been given to...

s.sch043c (1) Sub-paragraph (2) applies where a person—

s.sch043c (1) Sub-paragraph (3) applies where— (a) two or more penalties...

s.sch043c (1) A person may appeal against— (a) the imposition of...

s.sch043d The GAAR and partnerships

s.sch043d (1) This Schedule makes provision about the operation of the...

s.sch043d (1) If a designated HMRC officer— (a) has the power...

s.sch043d Where a pooling notice or notice of binding is given...

s.sch043d (1) Schedule 43A (procedural requirements: pooling notices and notices of...

s.sch043d (1) Schedule 43B to FA 2013 (procedural requirements: generic referral...

s.sch043d (1) A designated HMRC officer may give a notice, or...

s.sch043d Anything that may or must be done by a given...

s.sch043d In this Schedule, “ the responsible partner ” means—

s.sch043d (1) For the purposes of this Schedule, a partnership return...

s.sch043d (1) If an officer of Revenue and Customs considers, in...

s.sch043d (1) If a designated HMRC officer considers that, in relation...

s.sch043d Where an officer gives a notice under paragraph 5 in...

s.sch043d (1) Schedule 43 (procedural requirements) has effect with the following...

s.sch043d (1) A designated HMRC officer may give a notice, or...

s.sch043d Anything that may or must be done by a given...

s.sch044 IHTA 1984 is amended as follows.

s.sch044 (1) In section 89B (meaning of “disabled person's interest”), in...

s.sch044 TCGA 1992 is amended as follows.

s.sch044 (1) Section 169D (exceptions to rules on gifts to settlor-interested...

s.sch044 (1) Paragraph 1 of Schedule 1 (application of exempt amount...

s.sch044 FA 2005 is amended as follows.

s.sch044 (1) Section 34 (disabled persons) is amended as follows.

s.sch044 (1) Section 35 (relevant minors) is amended as follows.

s.sch044 For section 38 substitute— Meaning of “disabled person” In this Chapter “disabled person” has the meaning given by...

s.sch044 The amendments made by paragraphs 15 to 17 have effect...

s.sch044 After Schedule 1 insert— SCHEDULE 1A Meaning of “disabled person”...

s.sch044 (1) Section 71A (trusts for bereaved minors) is amended as...

s.sch044 (1) In this Schedule, “relevant settlement” means—

s.sch044 (1) Section 71B (charge to tax on property to which...

s.sch044 (1) Section 71D (age 18-to-25 trusts) is amended as follows....

s.sch044 (1) Section 71E (charge to tax on property to which...

s.sch044 (1) Section 89 (trusts for disabled persons) is amended as...

s.sch044 (1) Section 89A (self-settlement by person with condition expected to...

s.sch044 (1) Section 89B (meaning of “disabled person's interest”) is amended...

s.sch044 (1) The amendments made by paragraphs 2 to 8 have...

s.sch045 Statutory residence test

s.sch045 (1) This Part of this Schedule sets out the rules...

s.sch045 (1) The fourth automatic UK test is that—

s.sch045 In section 86 (attribution of gains to settlors with interest...

s.sch045 In section 87 (non-UK resident settlements: attribution of gains to...

s.sch045 In section 69 of TCGA 1992 (trustees of settlements), after...

s.sch045 In section 475 of ITA 2007 (residence of trustees), after...

s.sch045 (1) Section 288 of TCGA 1992 (interpretation) is amended as...

s.sch045 In Part 2 of Schedule 1 to ITEPA 2003 (index...

s.sch045 In Part 2 of Schedule 4 to ITTOIA 2005 (index...

s.sch045 In section 989 of ITA 2007 (definitions for purposes of...

s.sch045 In Schedule 4 to that Act (index of defined expressions),...

s.sch045 This Part of this Schedule— (a) explains when an individual...

s.sch045 There are 5 automatic overseas tests.

s.sch045 (1) An individual is to be regarded as “temporarily non-resident”...

s.sch045 In relation to an individual, a “residence period” is—

s.sch045 (1) An individual has “sole UK residence” for a residence...

s.sch045 In relation to an individual, “the temporary period of non-residence”...

s.sch045 “The year of departure” is the tax year consisting of...

s.sch045 “The period of return” is the first residence period after...

s.sch045 In ITEPA 2003, for section 576A substitute— Temporary non-residents (1) This section applies if a person is temporarily non-resident....

s.sch045 In ITEPA 2003, for section 579CA substitute— Temporary non-residents (1) This section applies if a person is temporarily non-resident....

s.sch045 In ITTOIA 2005, for section 832A substitute— Section 832: temporary...

s.sch045 In TCGA 1992, for section 10A substitute— Temporary non-residents (1) This section applies if an individual (“the taxpayer”) is...

s.sch045 The first automatic overseas test is that—

s.sch045 For section 86A of TCGA 1992 substitute— Attribution of gains...

s.sch045 In section 96 (payment by and to companies), in subsection...

s.sch045 (1) Section 279B (deferred unascertainable consideration: supplementary provisions) is amended...

s.sch045 (1) Schedule 4C (transfers of value: attribution of gains to...

s.sch045 ITEPA 2003 is amended as follows.

s.sch045 In Chapter 2 of Part 6 (employer-financed retirement benefits), after...

s.sch045 In Chapter 2 of Part 7A (employment income provided through...

s.sch045 In that Chapter, after section 554Z11 insert— Temporary non-residents (1) This section applies if A is temporarily non-resident.

s.sch045 In that Chapter, in section 554Z12 (relevant step taken after...

s.sch045 In Chapter 3 of Part 9 (United Kingdom pensions: general...

s.sch045 The second automatic overseas test is that—

s.sch045 (1) In Chapter 1 of Part 11 (pay as you...

s.sch045 Part 4 of ITTOIA 2005 (savings and investment income) is...

s.sch045 In Chapter 1 (introduction), after section 368 insert— Interpretation of...

s.sch045 In Chapter 3 (dividends etc from UK resident companies and...

s.sch045 In Chapter 4 (dividends from non-UK resident companies), after section...

s.sch045 In Chapter 5 (stock dividends from UK resident companies), after...

s.sch045 In Chapter 6 (release of loan to participator in close...

s.sch045 In Chapter 8 of Part 5 of that Act (income...

s.sch045 In Chapter 1 of Part 14 of ITA 2007 (limits...

s.sch045 Chapter 9 of Part 4 of ITTOIA 2005 (gains from...

s.sch045 (1) The third automatic overseas test is that—

s.sch045 After section 465A insert— Temporary non-residents (1) This section applies if an individual is temporarily non-resident....

s.sch045 In section 468 (non-UK resident trustees and foreign institutions), after...

s.sch045 In section 514 (chargeable events where transaction-related calculations show gains),...

s.sch045 In section 541 (calculation of deficiencies), in subsection (4)(b), after...

s.sch045 In section 552 of ICTA (information: duties of insurers), in...

s.sch045 In this Schedule— “corporation tax” includes any amount assessable or...

s.sch045 In relation to an individual who carries on a trade—...

s.sch045 A reference in this Schedule to a number of days...

s.sch045 (1) TCGA 1992 is amended as follows.

s.sch045 In section 27 of ITEPA 2003 (UK-based earnings for year...

s.sch045 (1) The fourth automatic overseas test is that—

s.sch045 In section 465 of ITTOIA 2005 (gains from contracts for...

s.sch045 (1) Chapter 4 of Part 2 of FA 2005 (trusts...

s.sch045 (1) ITA 2007 is amended as follows.

s.sch045 (1) Parts 1 and 2 of this Schedule have effect...

s.sch045 (1) This paragraph applies if— (a) year X or, in...

s.sch045 (1) This paragraph applies if— (a) year X or, for...

s.sch045 (1) Sub-paragraph (2) applies in determining whether the test in...

s.sch045 (1) This paragraph applies in determining whether the test in...

s.sch045 (1) The existing temporary non-resident provisions, as in force immediately...

s.sch045 Section 13 of FA 2012 (Champions League final 2013) is...

s.sch045 (1) The fifth automatic overseas test is that—

s.sch045 (1) The sufficient ties test is met for year X...

s.sch045 The Table below shows how many UK ties are sufficient...

s.sch045 (1) In enactments relating to relevant tax, a reference to...

s.sch045 (1) If P dies in year X, paragraph 18 has...

s.sch045 This Part of this Schedule defines some key concepts for...

s.sch045 (1) If P is present in the UK at the...

s.sch045 (1) If P is not present in the UK at...

s.sch045 Any reference to a number of days spent in the...

s.sch045 (1) A person's home could be a building or part...

s.sch045 (1) P is considered to be “working” (or doing “work”)...

s.sch045 (1) Work is done where it is actually done, regardless...

s.sch045 (1) This paragraph applies in calculating the “reference period” (which...

s.sch045 (1) There is a “significant break from UK work” if...

s.sch045 An individual (“P”) is resident in the UK for a...

s.sch045 (1) P has a “relevant” job on board a vehicle,...

s.sch045 (1) What counts as a “UK tie” depends on whether...

s.sch045 (1) P has a family tie for year X if—...

s.sch045 (1) This paragraph applies in deciding for the purposes (only)...

s.sch045 (1) P has an accommodation tie for year X if—...

s.sch045 (1) P has a work tie for year X if...

s.sch045 (1) This paragraph applies for the purposes of paragraph 35....

s.sch045 P has a 90-day tie for year X if P...

s.sch045 (1) P has a country tie for year X if...

s.sch045 This Part of this Schedule— (a) explains when, as respects...

s.sch045 If neither of those tests is met for that year,...

s.sch045 (1) The effect of a tax year being a split...

s.sch045 This Part— (a) does not apply in determining the residence...

s.sch045 The existence of special charging rules for cases involving split...

s.sch045 (1) As respects an individual, a tax year is a...

s.sch045 (1) The circumstances of a case fall within Case 1...

s.sch045 (1) The circumstances of a case fall within Case 2...

s.sch045 (1) The circumstances of a case fall within Case 3...

s.sch045 (1) The circumstances of a case fall within Case 4...

s.sch045 (1) The circumstances of a case fall within Case 5...

s.sch045 (1) The circumstances of a case fall within Case 6...

s.sch045 The automatic residence test is met for year X if...

s.sch045 (1) The circumstances of a case fall within Case 7...

s.sch045 (1) The circumstances of a case fall within Case 8...

s.sch045 (1) This paragraph applies for the purposes of paragraphs 44...

s.sch045 (1) “The overseas part” of a split year is the...

s.sch045 (1) This paragraph applies to determine which Case has priority...

s.sch045 “The UK part” of a split year is the part...

s.sch045 ITEPA 2003 is amended as follows.

s.sch045 (1) In section 15 (earnings for year when employee UK...

s.sch045 In section 22 (chargeable overseas earnings for year when remittance...

s.sch045 There are 4 automatic UK tests.

s.sch045 (1) Section 23 (calculation of “chargeable overseas earnings”) is amended...

s.sch045 (1) Section 24 (limit on chargeable overseas earnings where duties...

s.sch045 (1) Section 26 (foreign earnings for year when remittance basis...

s.sch045 In section 232 (giving effect to mileage allowance relief), after...

s.sch045 (1) Section 329 (deduction from earnings not to exceed earnings)...

s.sch045 (1) Section 394 (charge on employer-financed retirement benefits) is amended...

s.sch045 (1) Section 421E (income relating to securities: exclusions about residence...

s.sch045 In section 474 (cases where Chapter 5 of Part 7...

s.sch045 (1) Section 554Z4 (residence issues) is amended as follows.

s.sch045 In section 554Z6 (overlap with certain earnings), in subsection (1)(a),...

s.sch045 The first automatic UK test is that P spends at...

s.sch045 In section 554Z9 (remittance basis: A is ordinarily UK resident),...

s.sch045 (1) Section 554Z10 (remittance basis: A is not ordinarily resident)...

s.sch045 (1) Section 575 of ITEPA 2003 (foreign pensions: taxable pension...

s.sch045 (1) Section 690 of ITEPA 2003 (employee non-residents etc) is...

s.sch045 ITTOIA 2005 is amended as follows.

s.sch045 In section 6 (territorial scope of charge to tax), after...

s.sch045 (1) Section 17 (effect of becoming or ceasing to be...

s.sch045 In section 243 (post-cessation receipts: extent of charge to tax),...

s.sch045 In section 849 (calculation of firm's profits or losses), after...

s.sch045 (1) Section 852 (carrying on by partner of notional trade)...

s.sch045 (1) The second automatic UK test is that—

s.sch045 (1) Section 854 (carrying on by partner of notional business)...

s.sch045 In section 270 of ITTOIA 2005 (profits of property businesses:...

s.sch045 Part 4 of ITTOIA 2005 (savings and investment income) is...

s.sch045 In section 368 (territorial scope of charges in respect of...

s.sch045 In section 465 (person liable for tax on gains from...

s.sch045 In section 467 (person liable: UK resident trustees), in subsection...

s.sch045 (1) Section 528 (reduction in amount charged under Chapter 9...

s.sch045 (1) Section 528A (reduction in amount charged on basis of...

s.sch045 (1) Section 536 (top slicing relieved liability: one chargeable event)...

s.sch045 In section 577 (territorial scope of charges in respect of...

s.sch045 (1) The third automatic UK test is that—

s.sch045 In section 832 of ITTOIA 2005 (relevant foreign income charged...

s.sch045 (1) Chapter 2 of Part 13 of ITA 2007 (transfer...

s.sch045 TCGA 1992 is amended as follows.

s.sch045 (1) Section 2 (persons and gains chargeable to capital gains...

s.sch045 (1) Section 3A (reporting limits) is amended as follows.

s.sch045 (1) Section 12 (non-UK domiciled individuals to whom remittance basis...

s.sch045 In section 13 (attribution of gains to members of non-resident...

s.sch045 In section 16 (computation of losses), after subsection (3) insert—...

s.sch045 In section 16ZB (individual who has made election under section...

s.sch045 (1) Section 16ZC (individual who has made election under section...

s.sch046 Chapter A1 of Part 14 of ITA 2007 (remittance basis)...

s.sch046 After that section insert— Section 26: requirement for 3-year period...

s.sch046 (1) Section 167 (gifts to foreign-controlled companies) is amended as...

s.sch046 (1) Section 168 (emigration of donee) is amended as follows....

s.sch046 In section 169 (gifts into dual resident trusts), in subsection...

s.sch046 In section 199 (exploration or exploitation assets: deemed disposals), in...

s.sch046 (1) Section 261 (section 260 relief: gifts to non-residents) is...

s.sch046 In Schedule 1 (application of exempt amount and reporting limits...

s.sch046 (1) Schedule 4A (disposal of interest in settled property: deemed...

s.sch046 (1) Schedule 4C (transfers of value: attribution of gains to...

s.sch046 (1) Schedule 5 (attribution of gains to settlors with interest...

s.sch046 (1) Schedule 5A (settlements with foreign element: information) is amended...

s.sch046 (1) Section 41C (foreign securities income) is amended as follows....

s.sch046 (1) Schedule 5B (enterprise investment scheme: re-investment) is amended as...

s.sch046 In Schedule 7C (reliefs for transfers to approved share plans),...

s.sch046 (1) The amendments made by this Part of this Schedule...

s.sch046 In FA 1916, omit section 63 (exemption from taxation of...

s.sch046 (1) In section 22 of F(No.2)A 1931 (provisions in cases...

s.sch046 TMA 1970 is amended as follows.

s.sch046 (1) In section 98 (special returns etc), in subsection (4E)(d),...

s.sch046 In Schedule 1A (claims etc not included in returns), in...

s.sch046 (1) Section 157 of IHTA 1984 (non-residents' bank accounts) is...

s.sch046 Part 4 of FA 2004 (pension schemes etc) is amended...

s.sch046 In section 271 (limited exemption of removal benefits and expenses:...

s.sch046 In section 185G (disposal by person holding directly), in subsection...

s.sch046 In section 205 (short service refund lump sum charge), in...

s.sch046 In section 205A (serious ill-health lump sum charge), in subsection...

s.sch046 In section 206 (special lump sum death benefits charge), in...

s.sch046 In section 207 (authorised surplus payments charge), in subsection (3),...

s.sch046 In section 208 (unauthorised payments charge), in subsection (4), omit...

s.sch046 In section 209 (unauthorised payments surcharge), in subsection (5), omit...

s.sch046 In section 217 (persons liable to lifetime allowance charge), in...

s.sch046 In section 237A (liability of individual to annual allowance charge),...

s.sch046 In section 237B (liability of scheme administrator), in subsection (8),...

s.sch046 (1) In section 554Z9 (remittance basis: A is ordinarily UK...

s.sch046 In section 239 (scheme sanction charge), in subsection (4), omit...

s.sch046 In section 242 (de-registration charge), in subsection (3), omit “,...

s.sch046 The amendments of Part 4 of FA 2004 made by...

s.sch046 (1) In section 30 of FA 2005 (qualifying trust gains:...

s.sch046 F(No.2)A 2005 is amended as follows.

s.sch046 (1) In section 7 (charge to income tax on lump...

s.sch046 In section 18 (section 17(3): specific powers), in subsection (1)(f)...

s.sch046 CTA 2009 is amended as follows.

s.sch046 (1) In section 900 (which relates to roll-over relief for...

s.sch046 (1) In section 936 (meaning of “UK estate” and “foreign...

s.sch046 (1) In section 554Z10 (remittance basis: A is not ordinarily...

s.sch046 (1) In section 947 (aggregate income of the estate), in...

s.sch046 (1) In section 1009 (conditions relating to employee's income tax...

s.sch046 (1) In section 1017 (condition relating to employee's income tax...

s.sch046 (1) In section 1025 (additional relief available if shares acquired...

s.sch046 (1) In section 1032 (meaning of “chargeable event”), in subsection...

s.sch046 (1) Section 1034 of CTA 2010 (purchase by unquoted trading...

s.sch046 In section 363A of TIOPA 2010 (residence of offshore funds...

s.sch046 (1) In section 41 of the Constitutional Reform and Governance...

s.sch046 (1) Section 690 (employee non-resident etc) is amended as follows....

s.sch046 In section 266A of ICTA (life assurance premiums paid by...

s.sch046 In section 12 of TCGA 1992 (non-UK domiciled individuals to...

s.sch046 In section 87B of that Act (section 87: remittance basis),...

s.sch046 In section 726 of ITA 2007 (non-UK domiciled individuals to...

s.sch046 In section 809A (overview of Chapter), omit “or are not...

s.sch046 In section 730 of that Act (non-UK domiciled individuals to...

s.sch046 In section 735 of that Act (non-UK domiciled individuals to...

s.sch046 In section 809F of that Act (effect on what is...

s.sch046 In section 809YD of that Act (chargeable gains accruing on...

s.sch046 In section 809Z7 of that Act (meaning of “foreign income...

s.sch046 The amendments made by this Part of this Schedule have...

s.sch046 (1) This paragraph applies to an individual who—

s.sch046 References in this Part of this Schedule to an individual's...

s.sch046 In section 614 of ICTA (exemptions and reliefs in respect...

s.sch046 ITEPA 2003 is amended as follows.

s.sch046 In section 809B (claim for remittance basis to apply)—

s.sch046 In section 56 (application of Income Tax Acts in relation...

s.sch046 In section 61G (application of Income Tax Acts in relation...

s.sch046 In section 328 (the income from which deductions may be...

s.sch046 In section 341 (travel at start or finish of overseas...

s.sch046 In section 342 (travel between employments where duties performed abroad),...

s.sch046 In section 370 (travel costs where duties performed abroad: employee's...

s.sch046 In section 376 (foreign accommodation and subsistence costs and expenses...

s.sch046 (1) Section 378 (deductions from seafarers' earnings: eligibility) is amended...

s.sch046 (1) Section 413 (exception in certain cases of foreign service)...

s.sch046 (1) In section 681A (foreign benefits of consular employees), for...

s.sch046 In section 809D (application of remittance basis without claim where...

s.sch046 (1) In Schedule 2 (approved share incentive plans), in paragraph...

s.sch046 (1) In Schedule 3 (approved SAYE option schemes), in paragraph...

s.sch046 In Schedule 5 (enterprise management incentives), in paragraph 27(3)(b), omit...

s.sch046 ITTOIA 2005 is amended as follows.

s.sch046 In section 154A (certain non-UK residents with interest on 3½%...

s.sch046 In section 459 (transfer of assets abroad), in subsection (2),...

s.sch046 In section 468 (non-UK resident trustees and foreign institutions), for...

s.sch046 In section 569 (anti-avoidance: transfer of assets abroad), in subsection...

s.sch046 (1) In section 636 (calculation of undistributed income), in subsection...

s.sch046 In section 648 (income arising under a settlement), in subsection...

s.sch046 In section 809E (application of remittance basis without claim: other...

s.sch046 In section 651 (meaning of “UK estate” and “foreign estate”),...

s.sch046 In section 664 (the aggregate income of the estate), in...

s.sch046 (1) Section 715 (interest from FOTRA securities held on trust)...

s.sch046 (1) In section 771 (relevant foreign income of consular officers...

s.sch046 ITA 2007 is amended as follows.

s.sch046 In section 465 (overview of Chapter 2 and interpretation), in...

s.sch046 (1) Section 475 (residence of trustees) is amended as follows....

s.sch046 (1) Section 476 (how to work out whether settlor meets...

s.sch046 In section 643 (non-residents), in subsection (1), omit “and is...

s.sch046 In section 718 (meaning of “person abroad” etc), in subsection...

s.sch046 ITEPA 2003 is amended as follows.

s.sch046 In section 720 (charge to tax on income treated as...

s.sch046 (1) Section 721 (individuals with power to enjoy income as...

s.sch046 In section 727 (charge to tax on income treated as...

s.sch046 (1) Section 728 (individuals receiving capital sums as a result...

s.sch046 In section 732 (non-transferors receiving benefit as a result of...

s.sch046 (1) In section 749 (restrictions on particulars to be provided...

s.sch046 In section 812 (case where limit on liability of non-UK...

s.sch046 (1) In section 834 (residence of personal representatives), in subsection...

s.sch046 (1) In section 858 (declarations of non-UK residence: individuals)—

s.sch046 (1) In section 859 (declarations of non-UK residence: Scottish partnerships)—...

s.sch046 (1) In section 22 (chargeable overseas earnings for year when...

s.sch046 (1) In section 860 (declarations of non-UK residence: personal representatives),...

s.sch046 (1) Section 861 (declarations of non-UK residence: settlements) is amended...

s.sch046 (1) The amendments made by this Part of this Schedule...

s.sch046 (1) This paragraph applies to an individual who—

s.sch046 TCGA 1992 is amended as follows.

s.sch046 (1) Section 2 (persons and gains chargeable to capital gains...

s.sch046 In section 10 (non-resident with United Kingdom branch or agency),...

s.sch046 (1) Section 13 (attribution of gains to members of non-resident...

s.sch046 In section 16 (computation of losses), in subsection (3), for...

s.sch046 In section 62 (death: general provisions), in subsection (3), omit...

s.sch046 In section 23 (calculation of “chargeable overseas earnings”), in subsection...

s.sch046 In section 65 (liability for tax of trustees or personal...

s.sch046 In section 67 (provisions applicable where section 79 of the...

s.sch046 (1) Section 69 (trustees of settlements) is amended as follows....

s.sch046 In section 76 (disposal of interests in settled property), in...

s.sch046 In section 80 (trustees ceasing to be resident in UK),...

s.sch046 (1) Section 81 (death of trustee: special rules) is amended...

s.sch046 In section 82 (past trustees: liability for tax), in subsection...

s.sch046 In section 83 (trustees ceasing to be liable to UK...

s.sch046 (1) Section 83A (trustees both resident and non-resident in a...

s.sch046 In section 84 (acquisition by dual resident trustees), in subsection...

s.sch046 (1) In section 26 (foreign earnings for year when remittance...

s.sch046 In section 85 (disposal of interests in non-resident settlements), in...

s.sch046 (1) Section 86 (attribution of gains to settlors with interest...

s.sch046 (1) Section 87 (non-UK resident settlements: attribution of gains to...

s.sch046 In section 88(1) (gains of dual resident settlements)—

s.sch046 (1) Section 96 (payments by and to companies) is amended...

s.sch046 In section 97 (supplementary provisions), in subsection (1)(a), for “neither...

s.sch046 In section 99 (application of Act to unit trust schemes),...

s.sch046 In section 106A(5A) (identification of securities: capital gains tax)—

s.sch046 (1) Section 159 (non-residents: roll-over relief) is amended as follows....

s.sch046 (1) Section 166 (gifts to non-residents) is amended as follows....

s.sch047 Controlled foreign companies

s.sch047 Part 9A of TIOPA 2010 (controlled foreign companies) is amended...

s.sch047 Part 2 of TIOPA 2010 (double taxation relief) is amended...

s.sch047 Chapter 2 (double taxation relief by way of credit) is...

s.sch047 In section 42 (limit on credit against corporation tax) after...

s.sch047 After section 49 insert— Limit on credit in cases involving...

s.sch047 (1) In Chapter 3 (miscellaneous provisions), section 112 (deduction from...

s.sch047 In Part 6 of TIOPA 2010 (tax arbitrage), in section...

s.sch047 Part 9A of TIOPA 2010 (controlled foreign companies) is amended...

s.sch047 In Chapter 3 (the CFC charge gateway: determining which (if...

s.sch047 Chapter 9 (exemptions for profits from qualifying loan relationships) is...

s.sch047 In section 371IB (loans funded out of qualifying resources) after...

s.sch047 Chapter 5 (the CFC charge gateway: non-trading finance profits) is...

s.sch047 (1) Section 371IE (matched interest) is amended as follows.

s.sch047 The amendments made by this Schedule are treated as having...

s.sch047 (1) Section 371CE of TIOPA 2010 (as amended by paragraph...

s.sch047 In section 371ED (arrangements in lieu of dividends) in subsection...

s.sch047 (1) Section 371EE (leases to UK resident companies etc) is...

s.sch047 Chapter 22 (supplementary provision) is amended as follows.

s.sch047 In section 371VA (definitions) for the definition of “relevant finance...

s.sch047 (1) Section 371VG (finance profits) is amended as follows.

s.sch047 (1) Section 371VH (interests in companies) is amended as follows....

s.sch047 After section 371VI insert— Relevant finance leases (1) In this Part “relevant finance lease” means an arrangement...

s.sch048 The Proceeds of Crime Act 2002 is amended in accordance...

s.sch048 In section 302(6) (compensation), for “a customs officer” substitute “...

s.sch048 In section 351(5) (person making application to vary or discharge...

s.sch048 (1) Section 352 (search and seizure warrants) is amended as...

s.sch048 (1) Section 353 (requirements where production order not available) is...

s.sch048 (1) Section 369 (customer information orders: supplementary provisions) is amended...

s.sch048 In section 375(4) (account monitoring orders: supplementary provisions)—

s.sch048 After section 375B insert— Officers of Revenue and Customs Restriction...

s.sch048 In section 377(1) (persons subject to code of practice), for...

s.sch048 In section 378 (officers)— (a) in subsection (1), for paragraph...

s.sch048 After section 408B insert— Officers of Revenue and Customs Restriction...

s.sch048 (1) Section 289 (searches) is amended as follows.

s.sch048 In section 412 (interpretation), in the entry relating to the...

s.sch048 In Schedule 2 to the Commissioners for Revenue and Customs...

s.sch048 Nothing in section 6 or 7 of the Commissioners for...

s.sch048 In section 80(1) and (3) of the Serious Crime Act...

s.sch048 In Schedule 7 to the Policing and Crime Act 2009...

s.sch048 In section 290 (prior approval for search)—

s.sch048 In section 291(2) (report on exercise of powers), for “customs...

s.sch048 In section 292 (code of practice)— (a) in subsection (1),...

s.sch048 (1) Section 294 (seizure of cash) is amended as follows....

s.sch048 In section 295(1) (detention of seized cash), for “customs officer”...

s.sch048 In section 296(2) (interest on cash), for “customs officer” substitute...

s.sch048 In section 297(4) (release of detained cash), for “A customs...

s.sch049 Corporation tax: deferral of payment of exit charge

s.sch049 TMA 1970 is amended in accordance with paragraphs 2 to...

s.sch049 After section 59F insert— Exit charge payment plans (1) Schedule 3ZB contains provisions about exit charge payment plans...

s.sch049 Immediately before section 59G insert— “ Managed payment plans ”....

s.sch049 (1) Section 109B (provision for securing payment by company of...

s.sch049 (1) Section 109E (liability of other persons for unpaid tax)...

s.sch049 After Schedule 3ZA insert— SCHEDULE 3ZB Exit charge payment plans...

s.sch049 In Schedule 56 to FA 2009 (penalty for failure to...

s.sch049 (1) The amendments made by this Schedule are treated as...

s.sch050 (1) In Schedule 24 to FA 2007 (penalties for errors),...

s.sch050 Schedule 56 (penalty for failure to make payments on time)...

s.sch050 In paragraph 1 (penalty for failure to pay tax), in...

s.sch050 (1) Paragraph 6 (amount of penalty: PAYE and CIS amounts)...

s.sch050 After paragraph 9 insert— Interaction with other penalties and late...

s.sch050 (1) Paragraph 11 (assessment of penalty) is amended as follows....

s.sch050 In consequence of paragraph 7, paragraph 10 of Schedule 10...

s.sch050 (1) The amendments made by paragraph 1 have effect in...

s.sch050 Schedule 55 (penalty for failure to make returns etc) to...

s.sch050 In paragraph 1 (returns etc in respect of which penalties...

s.sch050 In the Table at the end of paragraph 1, in...

s.sch050 In paragraph 2 (amount of penalty: occasional returns and returns...

s.sch050 After paragraph 6A insert— Amount of penalty: real time information...

s.sch050 In paragraph 18 (assessment), for sub-paragraph (5) substitute—

s.sch050 (1) Paragraph 19 (assessment) is amended as follows.

s.sch050 (1) Paragraph 27 (interpretation) is amended as follows.

s.sch051 Withdrawal of notice to file etc

s.sch051 TMA 1970 is amended in accordance with paragraphs 2 to...

s.sch051 (1) Section 7 (notice of liability to income tax and...

s.sch051 After section 8A insert— Withdrawal by HMRC of notice under...

s.sch051 After section 12AA insert— Withdrawal by HMRC of notice under...

s.sch051 In section 59B (payment of income and capital gains tax),...

s.sch051 (1) Paragraph 7 of Schedule 41 to FA 2008 (potential...

s.sch051 (1) Paragraph 3 of Schedule 53 to FA 2009 (late...

s.sch051 In Schedule 55 to that Act (penalty for failure to...

s.sch051 (1) The amendments made by this Schedule have effect—

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Finance Act 2013 (High-end TV, Animation, Video Games)

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Income Tax, Corporation Tax and Capital Gains Tax

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