UK Act of Parliament 2015 c. c. 33 United Kingdom

F(No.2)A 2015

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Amended (in force with amendments)
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person9 Trader7

Plus 6 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
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Principal rates

2 of 8 sections shown
s.001 Income tax lock (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Government must not increase Income Tax ratesCrown / Minister / Government department
s.002 VAT lock (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • HM Government must cap VAT rates until the next general electionCrown / Minister / Government department
6 other sections in this Part — procedural and definitional
s.003 Personal allowance and national minimum wage (opens in a new tab)
s.004 Personal allowance and national minimum wage: Chancellor's duties (opens in a new tab)
s.005 Personal allowance from 2016 (opens in a new tab)
s.006 Basic rate limit from 2016 (opens in a new tab)
s.007 Rate of corporation tax for financial years 2017-2020 (opens in a new tab)
s.008 Annual investment allowance (opens in a new tab)
Part 2

Inheritance tax

0 of 7 sections shown
7 other sections in this Part — procedural and definitional
s.009 Increased nil-rate band where home inherited by descendants (opens in a new tab)
s.010 Rate bands for tax years 2018-19, 2019-20 and 2020-21 (opens in a new tab)
s.011 Calculation of rate of inheritance tax on settled property (opens in a new tab)
s.012 Exemption from ten-yearly charge for heritage property (opens in a new tab)
s.013 Settlements with initial interest in possession (opens in a new tab)
s.014 Distributions etc from property settled by will (opens in a new tab)
s.015 Inheritance tax: interest (opens in a new tab)
Part 3

Banking

0 of 5 sections shown
5 other sections in this Part — procedural and definitional
s.016 Bank levy rates for 2016 to 2021 (opens in a new tab)
s.017 Banking companies: surcharge (opens in a new tab)
s.018 Banking companies: expenses relating to compensation (opens in a new tab)
s.019 Banks established under Savings Bank (Scotland) Act 1819: loss allowance (opens in a new tab)
s.020 Definitions relating to banks (opens in a new tab)
Part 4

Income tax, corporation tax and capital gains tax

0 of 25 sections shown
25 other sections in this Part — procedural and definitional
s.021 Pensions: special lump sum death benefits charge (opens in a new tab)
s.022 Pensions: some lump sum death benefits taxed as pension income (opens in a new tab)
s.023 Pensions: annual allowance (opens in a new tab)
s.024 Relief for finance costs related to residential property businesses (opens in a new tab)
s.025 Enterprise investment scheme (opens in a new tab)
s.026 Venture capital trusts (opens in a new tab)
s.027 EIS , VCTs etc: excluded activities (opens in a new tab)
s.028 EIS, VCTs and EMI: meaning of “farming” (opens in a new tab)
s.029 Travel expenses of members of local authorities etc (opens in a new tab)
s.030 London Anniversary Games (opens in a new tab)
s.031 R&D expenditure credits: ineligible companies (opens in a new tab)
s.032 Loan relationships and derivative contracts (opens in a new tab)
s.033 Intangible fixed assets: goodwill etc (opens in a new tab)
s.034 Election of designated currency by UK resident investment company (opens in a new tab)
s.035 Group relief (opens in a new tab)
s.036 CFC charge: abolition of relief (opens in a new tab)
s.037 CFC charge: tax avoidance involving carried-forward losses (opens in a new tab)
s.038 Restitution interest payments (opens in a new tab)
s.039 Corporation tax instalment payments (opens in a new tab)
s.040 Changes in trading stock not made in course of trade (opens in a new tab)
s.041 Valuation of trading stock on cessation (opens in a new tab)
s.042 Transfer of intangible assets not at arm's length (opens in a new tab)
s.043 Carried interest (opens in a new tab)
s.044 Disguised investment management fees (opens in a new tab)
s.045 Carried interest and disguised investment management fees: “arise” (opens in a new tab)
Part 5

Excise duties and other taxes

0 of 4 sections shown
4 other sections in this Part — procedural and definitional
s.046 Vehicle excise duty (opens in a new tab)
s.047 Insurance premium tax: standard rate (opens in a new tab)
s.048 Aggregates levy: restoration of exemptions (opens in a new tab)
s.049 CCL : removal of exemption for electricity from renewable sources (opens in a new tab)
Part 6

Administration and enforcement

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.050 International agreements to improve compliance: client notification (opens in a new tab)
s.051 Enforcement by deduction from accounts (opens in a new tab)
s.052 Rate of interest applicable to judgment debts etc in taxation matters (opens in a new tab)
Part 7

Final

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.053 Interpretation (opens in a new tab)
s.054 Short title (opens in a new tab)
Schedules

Schedules

20 of 267 shown
s.sch003 After section 371UB insert— Payments in respect of a charge... Regulated
  • Notify HMRC of payment amounts linked to banking surchargeTrader
s.sch005 After section 173A insert— Maximum risk finance investments at the... Regulated
  • Do not exceed maximum risk finance investment limitsTrader
s.sch006 After section 292A insert— Maximum risk finance investments when relevant... Regulated
  • Do not exceed maximum risk finance investment limitTrader
s.sch007 (1) This paragraph applies if— (a) an overall transitional adjustment... Regulated
  • Account for remaining loan relationship transitional adjustment on cessation or winding upTrader
s.sch007 (1) This paragraph applies if— (a) an overall transitional adjustment... Regulated
  • Accelerate remaining tax adjustment when company leaves tax or winds upTrader
s.sch007 After section 320 insert— Amounts recognised in other comprehensive income... Regulated
  • Recognise loan relationship OCI amounts in profit/loss when derecognition occurs and recycling not expectedTrader
s.sch007 After section 604 insert— Amounts recognised in other comprehensive income... Regulated
  • Bring derecognised derivative OCI amounts into tax accountsTrader
s.sch008 Enforcement by deduction from accounts (opens in a new tab) Regulated
  • Banks and building societies must freeze accounts on HMRC's instructionAny Person
s.sch008 (1) HMRC must consider any objections made under paragraph 10... Regulated
  • Cancel or adjust hold notice arrangements within 5 working days of HMRC noticeAny Person
s.sch008 (1) Where HMRC makes a decision under paragraph (b) or... Regulated
  • Deposit-takers must comply with court orders cancelling HMRC hold notices within 5 working daysAny Person
s.sch008 (1) If it appears to HMRC that a person in... Regulated
  • Deduct and pay held amounts to HMRC when you receive a deduction noticeAny Person
s.sch008 (1) Where a deposit-taker becomes liable to a penalty under... Regulated
Other duties (1) — Crown / regulator
  • HMRC must assess penalties and notify deposit-takers in writingStatutory regulator
s.sch008 (1) This paragraph applies if it appears to HMRC that—... Regulated
  • Deposit-takers must respond to HMRC information requests about account holdersAny Person
s.sch008 (1) If it appears to HMRC that— Regulated
Other duties (1) — Crown / regulator
  • HMRC may freeze bank accounts for unpaid tax debtsStatutory regulator
s.sch008 In Schedule 10 to FA 2003 (stamp duty land tax:... Regulated
Other duties (1) — Crown / regulator
  • HMRC may continue enforcement after a self-assessment replaces a determinationStatutory regulator
s.sch008 (1) Before deciding whether or not to exercise the power... Regulated
Other duties (1) — Crown / regulator
  • HMRC must consider customer vulnerability before using debt powersStatutory regulator
s.sch008 (1) A deposit-taker to whom a hold notice is given... Regulated
  • Act on hold notices for tax debts within 5 working daysAny Person
s.sch008 (1) If there is only one relevant account (see paragraph... Regulated
  • Calculate the held amount for each relevant account when complying with a hold noticeAny Person
s.sch008 (1) This paragraph applies where a deposit-taker receives a hold... Regulated
  • Notify HMRC about affected accounts within 5 working days of receiving a hold noticeAny Person
s.sch008 (1) Where a hold notice has been given to a... Regulated
  • Deposit-taker must promptly implement HMRC hold notice cancellations or variationsAny Person
247 other schedules
s.sch001 Rate of tax charged under Chapter 3 of Part 3 IHTA 1984 (opens in a new tab)
s.sch001 IHTA 1984 is amended as follows.
s.sch001 After section 62 insert— Same-day additions (1) For the purposes of this Chapter, there is a...
s.sch001 (1) Section 66 (rate of ten-yearly charge) is amended as...
s.sch001 In section 68 (rate before ten-year anniversary), in subsection (5)—...
s.sch001 (1) Section 69 (rate between ten-year anniversaries) is amended as...
s.sch001 In section 71F (calculation of settlement rate in order to...
s.sch001 The amendments made by this Schedule have effect in relation...
s.sch002 Bank levy rates for 2016 to 2021 (opens in a new tab)
s.sch002 (1) In paragraph 6 of Schedule 19 to FA 2011...
s.sch002 (1) In paragraph 6 of Schedule 19 to FA 2011...
s.sch002 (1) In paragraph 6 of Schedule 19 to FA 2011...
s.sch002 (1) In paragraph 6 of Schedule 19 to FA 2011...
s.sch002 (1) In paragraph 6 of Schedule 19 to FA 2011...
s.sch002 (1) In paragraph 6 of Schedule 19 to FA 2011...
s.sch003 Banking companies: surcharge (opens in a new tab)
s.sch003 In Part 7A of CTA 2010 (banking companies), after Chapter...
s.sch003 Part 3 of FA 2015 (diverted profits tax) is amended...
s.sch003 (1) Section 79 (charge to tax) is amended as follows....
s.sch003 In section 107 (meaning of “effective tax mismatch outcome”), in...
s.sch003 (1) The amendments made by paragraphs 1 and 4 to...
s.sch003 The amendment made by paragraph 3 has effect for accounting...
s.sch003 (1) The amendments made by paragraphs 7 to 10 of...
s.sch003 (1) The amendments made by paragraphs 11 to 13 of...
s.sch003 In this Part of this Schedule— “the commencement date” means...
s.sch003 In section 59E of TMA 1970 (further provision as to...
s.sch003 (1) Schedule 18 to FA 1998 (company tax returns, assessments...
s.sch003 CTA 2010 is amended as follows.
s.sch003 In section 269A (overview of Part 7A), at the end...
s.sch003 In Schedule 4 to CTA 2010 (index of defined expressions),...
s.sch003 Part 9A of TIOPA 2010 (controlled foreign companies) is amended...
s.sch003 In section 371BC (charging the CFC charge), at step 5...
s.sch003 After section 371BH insert— Banking companies (1) In relation to a chargeable company that is a...
s.sch004 Pensions: annual allowance (opens in a new tab)
s.sch004 Part 4 of FA 2004 is amended as follows.
s.sch004 (1) In Part 4 of FA 2004, after section 228...
s.sch004 (1) Part 4 of FA 2004 is amended as follows....
s.sch004 In section 238 (pension input periods)— (a) in the title,...
s.sch004 After section 238 insert— Pension input periods from 9 July...
s.sch004 (1) Omit section 227E (pension input periods ending in, but...
s.sch004 In section 280(2) (index of defined expressions), in the entry...
s.sch004 In Part 4 of FA 2004, after section 228B insert—...
s.sch004 Part 4 of FA 2004 is amended as follows.
s.sch004 In section 229 (total pension input amount), after subsection (4)...
s.sch004 After section 237 insert— Pension input amounts for input periods...
s.sch005 Enterprise investment scheme (opens in a new tab)
s.sch005 Part 5 of ITA 2007 (enterprise investment scheme) is amended...
s.sch005 (1) Section 174 (the purpose of the issue requirement) is...
s.sch005 (1) Section 175 (the use of money raised requirement) is...
s.sch005 After section 175 insert— The permitted maximum age requirement (1) The requirement of this section is that, if the...
s.sch005 In section 186A (the number of employees requirement)—
s.sch005 Omit section 200 (power to amend certain provisions of Chapter...
s.sch005 (1) Section 224 (repayments etc of share capital to other...
s.sch005 In section 241 (information to be provided by the issuing...
s.sch005 In section 247 (continuing of EIS relief where issuing company...
s.sch005 After section 251 insert— Powers to amend Powers to amend...
s.sch005 After section 252 insert— Meaning of “knowledge-intensive company” (1) For the purposes of this Part, the issuing company...
s.sch005 (1) Section 157 (eligibility for EIS relief) is amended as...
s.sch005 (1) In consequence of paragraphs 6(c) and 9, in Schedule...
s.sch005 The amendments made by paragraphs 6(c), 9 and 20(1) have...
s.sch005 The amendments made by paragraph 15 have effect in relation...
s.sch005 (1) The amendments made by paragraphs 3 to 5, 6...
s.sch005 In section 162 (overview of Chapter 2: the investor), omit...
s.sch005 After section 164 insert— The existing shareholdings requirement (1) If, at the time the relevant shares are issued,...
s.sch005 In section 166 (connection with issuing company), after subsection (1)...
s.sch005 In section 172 (overview of Chapter 3: general requirements)—
s.sch005 (1) Section 173A (the maximum amount raised annually through risk...
s.sch005 Omit section 173B (the spending of money raised by SEIS...
s.sch006 Venture capital trusts (opens in a new tab)
s.sch006 Part 6 of ITA 2007 (venture capital trusts) is amended...
s.sch006 In section 293 (the use of the money raised requirement),...
s.sch006 After section 294 insert— The permitted company age requirement (1) The requirement of this section is that, if the...
s.sch006 In section 297A (the number of employees requirement)—
s.sch006 After that section insert— The proportion of skilled employees requirement...
s.sch006 Omit section 311 (power to amend Chapter 4 of Part...
s.sch006 In section 313 (interpretation of Chapter 4 of Part 6),...
s.sch006 (1) Section 326 (restructuring to which section 327 applies) is...
s.sch006 After section 326 insert— Certain requirements of Chapter 3 to...
s.sch006 (1) Section 327 (certain requirements of Chapter 4 to be...
s.sch006 After section 330A insert— Power to amend Part Powers to...
s.sch006 (1) Section 261 (eligibility for VCT relief) is amended as...
s.sch006 After section 331 insert— Meaning of “knowledge-intensive company” (1) For the purposes of this Part, the relevant company...
s.sch006 Paragraph 21(2) and (3) of Schedule 8 to FA 2012...
s.sch006 (1) In consequence of paragraphs 6(3)(c) and 9, in Schedule...
s.sch006 (1) The amendments made by paragraphs 3 to 5 have...
s.sch006 (1) Section 274 (requirements for the giving of approval) is...
s.sch006 (1) Section 280B (the investment limits condition) is amended as...
s.sch006 After section 280B insert— The permitted maximum age condition (1) This section applies for the purposes of the permitted...
s.sch006 (1) Section 286 (qualifying holdings: introduction) is amended as follows....
s.sch006 (1) Section 292A (the maximum amount raised annually through risk...
s.sch006 Omit section 292B (the spending of money raised by SEIS...
s.sch007 Loan relationships and derivative contracts (opens in a new tab)
s.sch007 Part 5 of CTA 2009 (loan relationships) is amended as...
s.sch007 For section 316 substitute— Change of basis of accounting involving...
s.sch007 In Schedule 21 to FA 2009, omit paragraphs 1 to...
s.sch007 (1) Part 21 of CTA 2009 (other general provisions) is...
s.sch007 This Part of this Schedule contains provision about the coming...
s.sch007 The general rule is that the amendments made by Parts...
s.sch007 This general rule— (a) does not apply in relation to...
s.sch007 Part 5 of this Schedule comes into force on the...
s.sch007 (1) Paragraphs 15 and 28 have effect in relation to...
s.sch007 Paragraphs 16 to 18 have effect in relation to the...
s.sch007 Paragraph 33(2) has effect in relation to the release of...
s.sch007 Paragraphs 35 to 37 have effect where the company acquiring...
s.sch007 Omit section 317 (carrying value).
s.sch007 Paragraphs 38 to 40 have effect where the companies become...
s.sch007 The following provisions have effect in relation to arrangements entered...
s.sch007 The following provisions— paragraph 28, so far as relating to...
s.sch007 The following provisions— paragraph 45(b), paragraph 50, so far as...
s.sch007 Paragraph 48 has effect where the scheme was effected, or...
s.sch007 (1) This paragraph applies to a loan relationship of a...
s.sch007 (1) If paragraph 115 applies in relation to a loan...
s.sch007 Paragraphs 115 and 116 do not require an amount to...
s.sch007 (1) This paragraph applies if either of the following provisions...
s.sch007 (1) Section 318 (change of accounting policy following cessation of...
s.sch007 (1) This paragraph applies to a derivative contract of a...
s.sch007 (1) If paragraph 120 applies in relation to a derivative...
s.sch007 Paragraphs 120 and 121 do not require an amount to...
s.sch007 (1) This paragraph applies if either of the following provisions...
s.sch007 If a company has an accounting period which begins before...
s.sch007 If in an accounting period beginning before 1 January 2016,...
s.sch007 If in an accounting period beginning before 1 January 2016,...
s.sch007 If in an accounting period of a company beginning before...
s.sch007 If in an accounting period of a company beginning before...
s.sch007 (1) Section 320 (credits and debits treated as relating to...
s.sch007 Omit section 321 (credits and debits recognised in equity).
s.sch007 (1) Section 322 (credits not required to be brought into...
s.sch007 In section 323 (meaning of expressions relating to insolvency etc.),...
s.sch007 After section 323 insert— Substantial modification: cases where credits not...
s.sch007 In section 324 (restriction on debts resulting from revaluation), after...
s.sch007 In section 306 (overview of Chapter 3 of Part 5),...
s.sch007 (1) Section 328 (exchange gains and losses) is amended as...
s.sch007 Omit sections 328A to 328H (loan relationships: arrangements that have...
s.sch007 (1) Section 329 (pre-loan relationship and abortive expenses) is amended...
s.sch007 After section 330 insert— Company is not, or has ceased...
s.sch007 Omit section 331 (company ceasing to be a party to...
s.sch007 In section 340 (group transfers and transfers of insurance business:...
s.sch007 (1) Section 342 (issue of new securities on reorganisations: disposal...
s.sch007 Omit section 347 (disapplication of Chapter 4 of Part 5...
s.sch007 (1) Section 349 (application of amortised cost basis to connected...
s.sch007 Omit section 350 (companies beginning to be connected) and section...
s.sch007 After section 306 insert— Matters in respect of which amounts...
s.sch007 In section 352 (disregard of related transactions), after subsection (3)...
s.sch007 After section 352 insert— Exclusion of credits on reversal of...
s.sch007 In section 354 (exclusion of debits for impaired or released...
s.sch007 (1) Section 358 (exclusion of credits on release of connected...
s.sch007 (1) Section 359 (exclusion of credits on release of connected...
s.sch007 (1) Section 361 (acquisition of creditor rights by connected company...
s.sch007 Omit section 361A (the corporate rescue exception) and section 361B...
s.sch007 After section 361C insert— Corporate rescue: debt released shortly after...
s.sch007 In section 362 (parties becoming connected where creditor's rights subject...
s.sch007 After section 362 insert— Corporate rescue: debt released shortly after...
s.sch007 (1) Section 307 (general principles about the bringing into account...
s.sch007 In section 363 (companies connected for sections 361 to 362),...
s.sch007 In section 422 (transfer of loan relationship at notional carrying...
s.sch007 (1) Section 424 (reorganisations involving loan relationships) is amended as...
s.sch007 In section 433 (transfer of loan relationship at notional carrying...
s.sch007 (1) Section 435 (reorganisations involving loan relationships) is amended as...
s.sch007 In section 440 (overview of Chapter 15 of Part 5),...
s.sch007 In section 441 (loan relationships for unallowable purposes), after subsection...
s.sch007 In section 442 (meaning of “unallowable purpose”), after subsection (1)...
s.sch007 Omit section 443 (restriction of relief for interest where tax...
s.sch007 In section 450 (meaning of “corresponding debtor relationship”), in subsection...
s.sch007 (1) Section 308 (amounts recognised in determining a company's profit...
s.sch007 Omit section 454 (application of fair value accounting: reset bonds...
s.sch007 In Chapter 15 of Part 5, after section 455A insert—...
s.sch007 After section 465A insert— Tax-adjusted carrying value “Tax-adjusted carrying value”...
s.sch007 In section 475 (meaning of expressions relating to exchange gains...
s.sch007 After section 475 insert— Meaning of “hedging relationship” “Hedging relationship”...
s.sch007 In section 476 (other definitions), in subsection (1)—
s.sch007 Part 6 of CTA 2009 (relationships treated as loan relationships...
s.sch007 In section 521F (shares becoming or ceasing to be shares...
s.sch007 In section 540 (manufactured interest treated as interest under loan...
s.sch007 Part 7 of CTA 2009 (derivative contracts) is amended as...
s.sch007 In section 310 (power to make regulations about recognised amounts)—...
s.sch007 In section 594 (overview of Chapter 3 of Part 7),...
s.sch007 After section 594 insert— Matters in respect of which amounts...
s.sch007 (1) Section 595 (general principles about the bringing into account...
s.sch007 (1) Section 597 (amounts recognised in determining a company's profit...
s.sch007 In section 599B (determination of credits and debits where amounts...
s.sch007 (1) Section 604 (credits and debits treated as relating to...
s.sch007 Omit section 605 (credits and debits recognised in equity).
s.sch007 (1) Section 606 (exchange gains and losses) is amended as...
s.sch007 Omit sections 606A to 606H (derivative contracts: arrangements that have...
s.sch007 (1) Section 313 (basis of accounting) is amended as follows....
s.sch007 (1) Section 607 (pre-contract or abortive expenses) is amended as...
s.sch007 After section 607 insert— Company is not, or has ceased...
s.sch007 Omit section 608 (company ceasing to be party to derivative...
s.sch007 In section 612 (overview of Chapter 4 of Part 7),...
s.sch007 In the italic heading before section 613, for “policy” substitute...
s.sch007 (1) Section 613 (introduction to sections 614 and 615) is...
s.sch007 For section 614 substitute— Change of basis of accounting involving...
s.sch007 (1) Section 615 (change of accounting policy after ceasing to...
s.sch007 In section 622 (contracts ceasing to be derivative contracts), in...
s.sch007 In section 625 (group member replacing another as party to...
s.sch007 In the italic heading before section 315, for “policy” substitute...
s.sch007 Omit section 629 (disapplication of section 625 where transferor party...
s.sch007 In section 653 (shares issued or deferred as a result...
s.sch007 In section 654 (payment instead of disposal on exercise of...
s.sch007 In section 658 (chargeable gain or allowable loss treated as...
s.sch007 In section 666 (allowable loss treated as accruing), in subsection...
s.sch007 In section 671 (meaning of G, L and CV in...
s.sch007 In section 673 (meaning of G, L and CV in...
s.sch007 In section 675 (transfer of derivative contract at notional carrying...
s.sch007 In section 684 (transfer of derivative contract at notional carrying...
s.sch007 In section 689 (overview of Chapter 11 of Part 7),...
s.sch007 (1) Section 315 (introduction to sections 316 to 319) is...
s.sch007 (1) Section 690 (derivative contracts for unallowable purposes) is amended...
s.sch007 In section 691 (meaning of “unallowable purpose”), after subsection (1)...
s.sch007 In section 692 (allowance of accumulated net losses), in Step...
s.sch007 Omit section 698 (derivative contracts: disposals for consideration not fully...
s.sch007 In Chapter 11 of Part 7 of CTA 2009, after...
s.sch007 For section 702 substitute— Tax-adjusted carrying value” (1) This section applies for the purposes of this Part....
s.sch007 In section 705 (expressions relating to exchange gains and losses),...
s.sch007 In section 710 (other definitions)— (a) before the definition of...
s.sch007 (1) Section 151E of TCGA 1992 (exchange gains and losses...
s.sch007 (1) Schedule 4 to CTA 2009 (index of defined expressions)...
s.sch008 This Part of this Schedule contains provision about the collection...
s.sch008 (1) Where a hold notice is given to a deposit-taker,...
s.sch008 (1) This paragraph applies to a deposit-taker who—
s.sch008 (1) A deposit-taker may appeal against— (a) a decision that...
s.sch008 (1) A penalty under paragraph 14 must be paid—
s.sch008 A deposit-taker is not liable for damages in respect of...
s.sch008 (1) The Commissioners may by regulations amend any of the...
s.sch008 (1) In this Part of this Schedule “relevant sum”, in...
s.sch008 (1) The Commissioners may by regulations make provision supplementing this...
s.sch008 (1) Regulations under this Part of this Schedule may—
s.sch008 In this Part of this Schedule a reference to an...
s.sch008 (1) In this Part of this Schedule— “affected account” has...
s.sch008 This Part of this Schedule extends to England and Wales...
s.sch008 In section 28C of TMA 1970 (determination of tax where...
s.sch008 The Insolvency Act 1986 is amended as follows.
s.sch008 In section 126 (power to stay or restrain proceedings against...
s.sch008 In section 128 (avoidance of attachments, etc), after subsection (2)...
s.sch008 In section 130 (consequences of winding-up order), after subsection (3)...
s.sch008 (1) Section 176 (preferential charge on goods distrained) is amended...
s.sch008 In section 183 (effect of execution or attachment (England and...
s.sch008 In section 346 (enforcement procedures), after subsection (1) insert—
s.sch008 (1) In section 347 (distress, etc)— (a) for subsection (3)...
s.sch008 The Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)...
s.sch008 In Article 106 (power to stay or restrain proceedings against...
s.sch008 In Article 108 (avoidance of sequestration or distress)—
s.sch008 In Article 110 (consequences of winding-up order), after paragraph (3)...
s.sch008 (1) Article 150 (preferential charge on goods distrained) is amended...
s.sch008 (1) Article 301 (preferential charge on goods distrained) is amended...
s.sch008 In Schedule 18 to FA 1998 (company tax returns, assessments...
s.sch008 In Schedule 33 to FA 2013 (annual tax on enveloped...

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