Finance Act 2014, Schedule 37
What this means for your business
1
guides
- Applies to
- United Kingdom
- On this page
- 1 practical guide
Practical guidance
Our guides explain how to comply with the requirements above.
Sections and provisions
374 classified provisions from this legislation.
Duties 37
- Schedule 27 Suspension and revocation of remote operating licences
- s.102 Penalties under section 26 of FA 2003: extension to excise duty
- s.115 Abolition of stamp duty and SDRT: securities on recognised growth markets
- s.125 General betting duty
- s.127 General betting duty charge on general bets
- s.129 General betting duty charge on financial spread bets
- s.130 General betting duty charge on non-financial spread bets
- s.135 General betting duty charge on Chapter 1 pool bets
- s.142 Liability to pay
- s.144 Pool betting duty charge on Chapter 2 pool bets
- s.151 Payment and recovery
- s.152 Notification of reliance on community benefit exemption
- s.162 Liability to pay
- s.170 Security for payment
- s.206 Content of a follower notice
- s.216 Late appeal against final judicial ruling
- s.219 Circumstances in which an accelerated payment notice may be given
- s.221 Content of notice given pending an appeal action which is required
- s.223 Effect of notice given while tax enquiry is in progress : accelerated payment tax enactment which relates
- s.236I Publication where stop notice automatically withdrawn
- ... and 17 more duties
Offences and penalties 13
- Schedule 35 Promoters of tax avoidance schemes: penalties
- s.173 Offence of failing to provide security or appoint representative
- s.174 Fraudulent evasion
- s.175 Penalties under section 9 of FA 1994
- s.178 Offences by bodies corporate
- s.208 Penalty if corrective action not taken in response to follower notice
- s.226 Penalty for failure to pay accelerated payment
- s.274 Penalties
- s.277A Offences relating to stop notices
- s.277B Liability for offences under section 277A committed by a body
- s.278 Offence of concealing etc documents
- s.279 Offence of concealing etc documents following informal notification
- s.280 Penalties for offences
Powers 23
- s.48 Major sporting events: power to provide for tax exemptions
- s.50 Share incentive plans: power to adjust maximum annual awards etc
- s.95 Aggregates levy: power to restore exemptions
- s.108 VAT: prompt payment discounts
- s.163 Administration
- s.164 Registration
- s.166 Returns
- s.167 Payment
- s.168 Information and records
- s.169 Stake funds and gaming prize funds
- s.194 Regulations
- s.195 Notices
- s.204 Circumstances in which a follower notice may be given
- s.210 Reduction of a section 208 penalty for co-operation
- s.232 Extension of this Part by order
- s.236H Publication
- s.240 Amendment , withdrawal or reissue of conduct notice
- s.244A Monitoring notices: transferees
- s.248 Publication by HMRC
- s.255 Power to obtain information and documents
- ... and 3 more powers
Definitions 70
- Schedule 6 Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc
- s.30 Avoidance schemes involving the transfer of corporate profits
- Schedule 31 Follower notices and partnerships
- Schedule 34 Promoters of tax avoidance schemes: threshold conditions appeal period Relevant offence professional body
- s.38 Transfer of deductions: research and development allowances
- s.71 Oil and gas: reinvestment after pre-trading disposal
- s.128 Spread bets
- s.132 Retained winnings profits
- s.133 Bet-brokers betting exchange business
- s.134 Chapter 1 pool bets
- s.138 Profits on retained winnings on Chapter 1 pool bets
- s.139 Chapter 1: stake money
- s.140 Chapter 1: winnings
- s.141 General betting duty charge on betting exchanges
- s.143 Chapter 2 pool bets
- s.147 Profits on retained winnings on Chapter 2 pool bets
- s.149 Chapter 2: winnings
- s.150 Payments treated as bets
- s.153 Bets made for community benefit community society
- s.154 Remote gaming
- ... and 50 more definitions
Exemptions 31
- s.1 Charge, rates, basic rate limit and personal allowance for 2014-15
- s.2 Basic rate limit for 2015-16 and personal allowances from 2015
- s.3 The starting rate for savings and the savings rate limit
- s.8 Annual exempt amount for 2014-15
- s.9 Annual exempt amount for 2015-16 onwards
- s.29 Disguised distribution arrangements involving derivative contracts
- Schedule 37 Companies owned by employee-ownership trusts
- s.47 Glasgow Grand Prix
- s.148 Chapter 2: stake money
- s.161 Exemptions
- s.179 Protection of officers
- s.212 Aggregate penalties
- s.214 Appeal against a section 208 penalty
- s.225 Protection of the revenue pending further appeals
- s.227A Group relief claims after accelerated payment notices
- s.237B Duty to give further conduct notice where provisional notice not complied with
- s.237A Duty to give conduct notice: defeat of promoted arrangements
- s.237 Duty to give conduct notice
- s.239A Conduct notices: transferees
- s.242 Monitoring notices: duty to apply to tribunal
- ... and 11 more exemptions