UK Act of Parliament 2020 United Kingdom

Finance Act 2020

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
In Force
Penalty ceiling
Imprisonment 2 of 17 obligations carry an unlimited fine. 1 carries different penalties and 14 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person10 Director or Officer2 Trader1

Plus 4 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
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties
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

Income tax, corporation tax and capital gains tax

0 of 38 sections shown
38 other sections in this Part — procedural and definitional
s.001 Income tax charge for tax year 2020-21 (opens in a new tab)
s.002 Main rates of income tax for tax year 2020-21 (opens in a new tab)
s.003 Default and savings rates of income tax for tax year 2020-21 (opens in a new tab)
s.004 Starting rate limit for savings for tax year 2020-21 (opens in a new tab)
s.005 Main rate of corporation tax for financial year 2020 (opens in a new tab)
s.006 Corporation tax: charge and main rate for financial year 2021 (opens in a new tab)
s.007 Workers' services provided through intermediaries (opens in a new tab)
s.008 Determining the appropriate percentage for a car: tax year 2020-21 onwards (opens in a new tab)
s.009 Determining the appropriate percentage for a car: tax year 2020-21 only (opens in a new tab)
s.010 Determining the appropriate percentage for a car: tax year 2021-22 only (opens in a new tab)
s.011 Apprenticeship bursaries paid to persons leaving local authority care (opens in a new tab)
s.012 Tax treatment of certain Scottish social security benefits (opens in a new tab)
s.013 Power to exempt social security benefits from income tax (opens in a new tab)
s.014 Voluntary office-holders: payments in respect of expenses (opens in a new tab)
s.015 Loan charge not to apply to loans or quasi-loans made before 9 December 2010 (opens in a new tab)
s.016 Election for loan charge to be split over three tax years (opens in a new tab)
s.017 Loan charge reduced where underlying liability disclosed but unenforceable (opens in a new tab)
s.018 Relief from interest on tax payable by a person subject to the loan charge (opens in a new tab)
s.019 Minor amendments relating to the loan charge (opens in a new tab)
s.020 Repaying sums paid to HMRC under agreements relating to certain loans etc (opens in a new tab)
s.021 Operation of the scheme (opens in a new tab)
s.022 Annual allowance: tapered reduction (opens in a new tab)
s.023 Entrepreneurs' relief (opens in a new tab)
s.024 Relief on disposal of private residence (opens in a new tab)
s.025 Corporate capital losses (opens in a new tab)
s.026 Quarterly instalment payments (opens in a new tab)
s.027 Relief from CGT for loans to traders (opens in a new tab)
s.028 Research and development expenditure credit (opens in a new tab)
s.029 Structures and buildings allowances: rate of relief (opens in a new tab)
s.030 Structures and buildings allowances: miscellaneous amendments (opens in a new tab)
s.031 Intangible fixed assets: pre-FA 2002 assets etc (opens in a new tab)
s.032 Non-UK resident companies carrying on UK property businesses etc (opens in a new tab)
s.033 Surcharge on banking companies: transferred-in losses (opens in a new tab)
s.034 CT payment plans for tax on certain transactions with EEA residents (opens in a new tab)
s.035 Changes to accounting standards affecting leases (opens in a new tab)
s.036 Enterprise investment scheme: approved investment fund as nominee (opens in a new tab)
s.037 Gains from contracts for life insurance etc: top slicing relief (opens in a new tab)
s.038 Losses on disposal of shares: abolition of requirement to be UK business (opens in a new tab)
Part 2

Digital services tax

6 of 34 sections shown
s.047 Charge to DST (opens in a new tab) Regulated
  • Pay Digital Services Tax if you meet the threshold conditionsAny Person
s.053 Continuity of obligations etc where change in the responsible member (opens in a new tab) Regulated
  • Assume all Digital Services Tax liabilities when becoming a responsible memberAny Person
s.054 Duty to notify HMRC when threshold conditions are met (opens in a new tab) Regulated
  • Notify HMRC when Digital Services Tax threshold conditions are metAny Person
s.055 Duty to notify HMRC of change in relevant information (opens in a new tab) Regulated
  • Notify HMRC of changes to digital services tax group informationAny Person
s.056 Duty to file returns (opens in a new tab) Regulated
  • File DST returns for your group each accounting periodAny Person
s.071 Review of DST (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • The Treasury must review and report on the Digital Services TaxCrown / Minister / Government department
28 other sections in this Part — procedural and definitional
s.039 Digital services tax: introduction (opens in a new tab)
s.040 Meaning of “digital services revenues” (opens in a new tab)
s.041 Meaning of “UK digital services revenues” (opens in a new tab)
s.042 UK digital services revenues: accommodation and land (opens in a new tab)
s.043 Meaning of “digital services activity” etc (opens in a new tab)
s.044 Meaning of “user” and “UK user” (opens in a new tab)
s.045 Exclusion for online financial marketplaces (opens in a new tab)
s.046 Meaning of “the threshold conditions” (opens in a new tab)
s.048 Alternative basis of charge (opens in a new tab)
s.049 Section 48: meaning of “relevant operating expenses” (opens in a new tab)
s.050 Relief for certain cross-border transactions (opens in a new tab)
s.051 When DST is due and payable (opens in a new tab)
s.052 Meaning of “the responsible member” (opens in a new tab)
s.057 Meaning of “group”, “parent” etc (opens in a new tab)
s.058 Section 57: meaning of “relevant entity” (opens in a new tab)
s.059 Continuity of a group over time (opens in a new tab)
s.060 Treatment of stapled entities (opens in a new tab)
s.061 Accounting periods and meaning of “a group's accounts” (opens in a new tab)
s.062 Apportionment of revenues or expenses to accounting period (opens in a new tab)
s.063 Meaning of revenues arising, or expenses recognised, in a period (opens in a new tab)
s.064 Meaning of “the applicable accounting standards” etc (opens in a new tab)
s.065 Anti-avoidance (opens in a new tab)
s.066 Notice requiring payment from other group members (opens in a new tab)
s.067 Interest on overdue DST (opens in a new tab)
s.068 Interest on overpaid DST etc (opens in a new tab)
s.069 Recovery of DST liability (opens in a new tab)
s.070 Minor and consequential amendments (opens in a new tab)
s.072 Interpretation of Part (opens in a new tab)
Part 3

Other taxes

1 of 26 sections shown
s.088 HGV road user levy: transitional provision for end of exempt period Prosecution
  • Fail to pay HGV road user levy after noticeAny Person

Unlimited fine

25 other sections in this Part — procedural and definitional
s.073 Excluded property etc (opens in a new tab)
s.074 Transfers between settlements etc (opens in a new tab)
s.075 Relief for payments to victims of persecution during Second World War era (opens in a new tab)
s.076 Exceptional circumstances preventing disposal of interest in three year period (opens in a new tab)
s.077 Stamp duty: transfers of unlisted securities and connected persons (opens in a new tab)
s.078 SDRT: unlisted securities and connected persons (opens in a new tab)
s.079 Stamp duty: acquisition of target company's share capital (opens in a new tab)
s.080 Call-off stock arrangements (opens in a new tab)
s.081 Post-duty point dilution of wine or made-wine (opens in a new tab)
s.082 Rates of tobacco products duty (opens in a new tab)
s.083 Rates for light passenger or light goods vehicles, motorcycles etc (opens in a new tab)
s.084 Applicable CO 2 emissions figure determined using WLTP values (opens in a new tab)
s.085 Electric vehicles: extension of exemption (opens in a new tab)
s.086 Motor caravans (opens in a new tab)
s.087 Exemption in respect of medical courier vehicles (opens in a new tab)
s.088 HGV road user levy : exempt period (opens in a new tab)
s.089 Rebated fuel: private pleasure craft (opens in a new tab)
s.090 Rates of air passenger duty from 1 April 2021 (opens in a new tab)
s.091 Amounts of gross gaming yield charged to gaming duty (opens in a new tab)
s.092 Rates of climate change levy until 1 April 2021 (opens in a new tab)
s.093 Rates of climate change levy from 1 April 2021 (opens in a new tab)
s.094 Rates of landfill tax (opens in a new tab)
s.095 Carbon emissions tax (opens in a new tab)
s.096 Charge for allocating allowances under emissions reduction trading scheme (opens in a new tab)
s.097 International trade disputes (opens in a new tab)
Part 4

Miscellaneous and final

4 of 17 sections shown
s.102 Tax relief for scheme payments etc (opens in a new tab)

amended 2 times (opens in a new tab)

s.106 Taxation of coronavirus support payments (opens in a new tab)

amended 2 times (opens in a new tab)

s.107 Enterprise management incentives (opens in a new tab)

amended 1 time (opens in a new tab)

s.112 Limits on local loans (opens in a new tab)

amended 1 time (opens in a new tab)

13 other sections in this Part — procedural and definitional
s.098 HMRC debts: priority on insolvency (opens in a new tab)
s.099 HMRC debts: regulations (opens in a new tab)
s.100 Joint and several liability of company directors etc (opens in a new tab)
s.101 Amendments relating to the operation of the GAAR (opens in a new tab)
s.103 HMRC: exercise of officer functions (opens in a new tab)
s.104 Returns relating to LLP not carrying on business etc with view to profit (opens in a new tab)
s.105 Interest on unpaid tax in case of disaster etc of national significance (opens in a new tab)
s.108 Protected pension age of members re-employed as a result of coronavirus (opens in a new tab)
s.109 Modifications of the statutory residence test in connection with coronavirus (opens in a new tab)
s.110 Future Fund: EIS and SEIS relief (opens in a new tab)
s.111 Preparing for a new tax in respect of certain plastic packaging (opens in a new tab)
s.113 Interpretation (opens in a new tab)
s.114 Short title (opens in a new tab)
Schedules

Schedules

10 of 334 shown
s.011 Private pleasure craft (opens in a new tab) Imprisonment
  • Use or supply restricted fuel for private pleasure craftAny Person
s.sch006 In paragraph 2 of Schedule 18 to FA 1998 (duty... Regulated
  • Notify HMRC of chargeability unless tax payable is nil after income tax deductionTrader
s.sch008 (1) A DST return for an accounting period must be... Regulated
  • File DST return within one year of accounting period endAny Person
s.sch008 (1) This paragraph applies where— (a) notice of a discovery... Regulated
  • Request reallocation of tax liability within 30 days of a discovery assessmentDirector or Officer
s.sch008 (1) This paragraph applies in a case where— Regulated
Other duties (1) — Crown / regulator
  • HMRC must consider late appeal requests where there was a reasonable excuseStatutory regulator
s.sch008 (1) This paragraph applies if HMRC are required by paragraph... Regulated
Other duties (1) — Crown / regulator
  • HMRC must review tax decisions and notify you within 45 daysStatutory regulator
s.sch008 (1) This paragraph applies in relation to a group for... Regulated
  • Keep records needed for correct DST returns for 6 yearsDirector or Officer
s.sch008 The duty under paragraph 4 to preserve records may be... Regulated
  • Preserve records in any form, subject to HMRC conditionsAny Person
s.sch011 For section 14F substitute— Penalties for contravention of section 14E... Prosecution
  • Intentionally misuse restricted fuelAny Person

Unlimited fine

s.sch013 (1) This paragraph applies where HMRC are required to undertake... Regulated
Other duties (1) — Crown / regulator
  • HMRC must review joint liability notices within 45 days and give reasonsStatutory regulator
324 other schedules
s.001 Workers' services provided through intermediaries (opens in a new tab)
s.002 The loan charge: consequential amendments (opens in a new tab)
s.003 Entrepreneurs' relief (opens in a new tab)
s.004 Corporate capital losses (opens in a new tab)
s.008 Digital services tax: returns, enquiries, assessments and appeals (opens in a new tab)
s.009 DST payment notices (opens in a new tab)
s.016 Taxation of coronavirus support payments (opens in a new tab)
s.sch001 Chapter 8 of Part 2 of ITEPA 2003 (application of...
s.sch001 In section 61L (meaning of “public authority”) in subsection (1)—...
s.sch001 (1) Section 61M (engagements to which the Chapter applies) is...
s.sch001 (1) Section 61N (worker treated as receiving earnings from employment)...
s.sch001 After section 61N insert— Meaning of status determination statement (1) For the purposes of section 61N “status determination statement”...
s.sch001 In section 61O(1) (conditions where intermediary is a company) for...
s.sch001 In section 61R (application of Income Tax Acts in relation...
s.sch001 For section 61T substitute— Client-led status disagreement process (1) This section applies if, before the final chain payment...
s.sch001 (1) Section 61W (prevention of double charge to tax and...
s.sch001 In section 61D of ITEPA 2003 (managed service companies: worker...
s.sch001 After section 688A of ITEPA 2003 insert— Workers' services provided...
s.sch001 For the heading of the Chapter substitute “Workers' services provided...
s.sch001 In section 60 of FA 2004 (construction industry scheme: meaning...
s.sch001 For the italic heading before section 141A of CTA 2009...
s.sch001 In the heading of section 141A of CTA 2009 for...
s.sch001 (1) Part 13 of CTA 2009 (additional relief for expenditure...
s.sch001 The amendments made by Part 1 of this Schedule have...
s.sch001 The amendments made by Part 2 of this Schedule have...
s.sch001 The amendment made by paragraph 18 of this Schedule has...
s.sch001 The amendment made by paragraph 20 of this Schedule has...
s.sch001 The amendments made by paragraph 23 of this Schedule have...
s.sch001 Sections 101 to 103 of FA 2009 (interest) come into...
s.sch001 (1) Section 48 (scope of Chapter) is amended as follows....
s.sch001 (1) This paragraph applies where— (a) the client in the...
s.sch001 (1) This paragraph applies where— (a) the client in the...
s.sch001 (1) This paragraph applies for the purposes of paragraphs 30...
s.sch001 For the purposes of section 61N(5), (5A)(a) and (8)(za) of...
s.sch001 For the purposes of section 61T of ITEPA 2003—
s.sch001 (1) Section 50 (worker treated as receiving earnings from employment)...
s.sch001 After section 60 insert— When a person qualifies as small...
s.sch001 In section 61(1) (interpretation), in the definition of company, before...
s.sch001 Chapter 10 of Part 2 of ITEPA 2003 (workers' services...
s.sch001 For the heading of the Chapter substitute “Workers' services provided...
s.sch001 (1) Section 61K (scope of Chapter) is amended as follows....
s.sch002 Schedule 11 to F(No.2)A 2017 (employment income provided through third...
s.sch002 Omit paragraphs 20 to 22 and the italic headings before...
s.sch002 Omit the italic heading before paragraph 23.
s.sch002 (1) Paragraph 23 (accelerated payments) is amended as follows.
s.sch002 (1) Paragraph 35A (when the duty to provide loan charge...
s.sch002 In paragraph 35B (duty of appropriate third party to provide...
s.sch002 (1) Paragraph 35D (meaning of “loan charge information”) is amended...
s.sch002 (1) Paragraph 36 (duty to provide loan charge information to...
s.sch002 Schedule 12 to F(No.2)A 2017 (trading income provided through third...
s.sch002 For the italic heading before paragraph 2 substitute “Meaning of...
s.sch002 In paragraph 2 (meaning of “loan”, “quasi-loan” and “approved repayment...
s.sch002 In paragraph 1 (application of Part 7A of ITEPA 2003:...
s.sch002 Omit paragraphs 15 to 18 and the italic heading before...
s.sch002 (1) Paragraph 19 (accelerated payments: application of paragraph 20) is...
s.sch002 In paragraph 23 (meaning of “loan charge information”) in sub-paragraph...
s.sch002 ITEPA 2003 is amended as follows.
s.sch002 (1) Section 554A (application of Chapter 2 of Part 7A:...
s.sch002 In section 554Z (interpretation: general) in subsection (10)(d) after “paragraph...
s.sch002 Schedule 11 to F(No.2)A 2017 (employment income provided through third...
s.sch002 In paragraph 2 (meaning of “loan”, “quasi-loan” and “approved repayment...
s.sch002 In paragraph 3(1) (meaning of “outstanding”: loans) for “paragraph 1”...
s.sch002 In paragraph 4 (when an amount of a loan is...
s.sch002 For the italic heading before paragraph 2 substitute “Meaning of...
s.sch002 In paragraph 5 (meaning of “outstanding”: loans where A or...
s.sch002 In paragraph 7 (meaning of “outstanding”: loans in currencies other...
s.sch002 In paragraph 10 (meaning of “outstanding”: loans made in a...
s.sch002 In paragraph 11(1) (meaning of “outstanding”: quasi-loans) for “paragraph 1”...
s.sch002 In paragraph 12 (certain payments or transfers to be disregarded...
s.sch002 In paragraph 13 (meaning of “outstanding”: quasi-loans where A or...
s.sch002 In paragraph 15 (meaning of “outstanding”: quasi-loans in currencies other...
s.sch002 In paragraph 18 (meaning of “outstanding”: quasi-loans made in a...
s.sch002 After paragraph 35 insert— Exclusion for relevant step within paragraph...
s.sch002 (1) The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are...
s.sch002 In paragraph 2 (meaning of “loan”, “quasi-loan” and “approved repayment...
s.sch002 (1) Paragraph 4 (when an amount of a loan is...
s.sch002 In paragraph 5 (meaning of “outstanding”: loans where A or...
s.sch002 In paragraph 13 (meaning of “outstanding”: quasi-loans where A or...
s.sch002 Omit paragraph 19 (meaning of “approved fixed term loan”) and...
s.sch002 For the heading of Part 2 substitute “ Accelerated payments...
s.sch003 In section 169N of TCGA 1992 (entrepreneurs' relief: amount of...
s.sch003 The amendments made by paragraph 1 have effect in relation...
s.sch003 (1) This paragraph applies where an asset is conveyed or...
s.sch003 (1) This paragraph applies where— (a) on or after 6...
s.sch003 (1) This paragraph applies where— (a) on or after 6...
s.sch003 (1) Paragraphs 2 to 5 are to be construed as...
s.sch003 (1) In section 169H(1) of TCGA 1992 (relief under Chapter...
s.sch003 This Part of this Schedule has effect for the tax...
s.sch004 Part 7ZA of CTA 2010 (restrictions on obtaining certain deductions)...
s.sch004 After section 269ZY of CTA 2010 insert— Deductions allowance for...
s.sch004 In section 269ZZB of CTA 2010 (meaning of “group”), at...
s.sch004 (1) Section 210A of TCGA 1992 (insurance: ring-fencing of losses)...
s.sch004 After section 269ZFB of CTA 2010 insert— Restriction on deductions...
s.sch004 (1) Part 7ZA of CTA 2010 is amended in accordance...
s.sch004 In section 95 of FA 2012 (use of non-BLAGAB allowable...
s.sch004 In section 197 of TCGA 1992 (disposals of interests in...
s.sch004 In section 18 of TCGA 1992 (transactions between connected persons)...
s.sch004 (1) Schedule 7A to TCGA 1992 (restriction on set-off of...
s.sch004 Part 12 of CTA 2010 (real estate investment trusts) is...
s.sch004 After section 269ZB insert— Restriction on deductions from chargeable gains...
s.sch004 In section 535B (use of pre-April 2019 residual business losses...
s.sch004 In section 550 (attribution of distributions) at the end insert—...
s.sch004 In section 556 (disposal of assets) in subsection (7), for...
s.sch004 (1) Section 19 of F(No.2)A 2017 (losses: counteraction of avoidance...
s.sch004 Part 7ZA of CTA 2010 is amended as follows.
s.sch004 (1) Section 269ZB (restriction on deductions from trading profits) is...
s.sch004 In section 269ZC (restriction on deductions from non-trading profits) omit...
s.sch004 In section 269ZD (restriction on deductions from total profits) omit...
s.sch004 After section 269ZD insert— References to a company's “deductions allowance”...
s.sch004 (1) Section 269ZF (“relevant trading profits” and “relevant non-trading profits”)...
s.sch004 (1) Section 269ZC (restriction on deductions from non-trading profits) is...
s.sch004 (1) Section 269ZFA (“relevant profits”) is amended as follows.
s.sch004 In section 269ZG (general insurance companies: excluded accounting periods), in...
s.sch004 In section 269ZR (deductions allowance for company in a group),...
s.sch004 In section 269ZW (deductions allowance for company not in a...
s.sch004 In section 269ZZ (company tax return to specify amount of...
s.sch004 (1) Section 269ZZA(1) (excessive specification of deductions allowance: application of...
s.sch004 Part 7A of CTA 2010 (banking companies: restrictions on obtaining...
s.sch004 (1) Section 269CB (restriction on deductions for non-trading deficits from...
s.sch004 In section 269CN (definitions)— (a) omit the definition of “relevant...
s.sch004 In section 2A of TCGA 1992 (company's total profits to...
s.sch004 In section 269ZD (restriction on deductions from total profits), in...
s.sch004 In section 210A of TCGA 1992, in subsection (10C), for...
s.sch004 In section 93 of FA 2012 (minimum profits test), at...
s.sch004 The amendments made by this Schedule have effect in relation...
s.sch004 (1) Paragraph 44 applies where a company has an accounting...
s.sch004 (1) The amount of chargeable gains to be included in...
s.sch004 (1) This paragraph applies in relation to a non-UK resident...
s.sch004 (1) This sub-paragraph applies if— (a) a company has an...
s.sch004 In section 269ZF (relevant profits), after subsection (2) insert—
s.sch004 In section 269ZF, in subsection (3), for steps 3 to...
s.sch004 In section 269ZF(4) (calculation of modified total profits)—
s.sch004 After section 269ZW insert— Increase of deductions allowance for insolvent...
s.sch004 In section 269ZZ (company tax return to specify amount of...
s.sch005 Structures and buildings allowances (opens in a new tab)
s.sch005 CAA 2001 is amended as follows.
s.sch005 Part 2A of CAA 2001 has effect, and is to...
s.sch005 In Part 2A (structures and buildings allowances), for section 270EC...
s.sch005 (1) Section 538A (contributions: buildings and structures) is amended as...
s.sch005 In section 270AA(2) (entitlement to structures and buildings allowances), at...
s.sch005 In section 270BB (capital expenditure incurred on construction), in subsection...
s.sch005 In section 270BL (apportionment of sums partly referable to non-qualifying...
s.sch005 In section 270IA (evidence of qualifying expenditure etc), in subsection...
s.sch005 The amendment made by paragraph 2 has effect in the...
s.sch005 The amendments made by paragraph 3 have effect in relation...
s.sch006 Non-UK resident companies carrying on UK property businesses etc (opens in a new tab)
s.sch006 In section 301 of CTA 2009 (calculation of non-trading profits...
s.sch006 Schedule 5 to FA 2019 has effect as if the...
s.sch006 The amendments made by paragraphs 8 and 9 have effect...
s.sch006 In section 574 of CTA 2009 (derivative contracts: non-trading credits...
s.sch006 After section 330 of CTA 2009 insert— Pre-commencement debits of...
s.sch006 After section 607 of CTA 2009 insert— Debits referable to...
s.sch006 In paragraph 40 of Schedule 5 to FA 2019 (transitional...
s.sch006 In section 55A(1) of FA 2004 (exception to duty of...
s.sch006 In regulation 6A of the Loan Relationships and Derivative Contracts...
s.sch006 In paragraph 44 of Schedule 5 to FA 2019, at...
s.sch007 CT payment plans for tax on certain transactions with EEA residents (opens in a new tab)
s.sch007 In TMA 1970, after section 59FA insert— CT payment plans...
s.sch007 After Schedule 3ZB to TMA 1970 insert— SCHEDULE 3ZC CT...
s.sch007 (1) Schedule 56 to FA 2009 (penalty for failure to...
s.sch007 (1) The amendments made by this Schedule—
s.sch007 (1) The Treasury may by regulations— (a) repeal section 59FB...
s.sch008 (1) References in this Schedule— (a) to the delivery of...
s.sch008 (1) At any time when an enquiry is in progress...
s.sch008 An officer of Revenue and Customs or the responsible member...
s.sch008 (1) While proceedings on a referral under paragraph 10 are...
s.sch008 (1) The determination of a question referred to the tribunal...
s.sch008 (1) An enquiry is completed when an officer of Revenue...
s.sch008 (1) The responsible member may apply to the tribunal for...
s.sch008 (1) An officer of Revenue and Customs may determine to...
s.sch008 (1) An HMRC determination has effect for enforcement purposes as...
s.sch008 (1) If, after an HMRC determination has been made, a...
s.sch008 (1) If, in respect of an accounting period of a...
s.sch008 (1) If a DST return has been delivered in respect...
s.sch008 (1) The general rule is that no discovery assessment may...
s.sch008 (1) Where notice of a discovery assessment is issued, the...
s.sch008 (1) This paragraph applies where, in relation to a group,...
s.sch008 (1) A claim under paragraph 24 may not be made—...
s.sch008 (1) If, or to the extent that, a claim under...
s.sch008 (1) An officer of Revenue and Customs may enquire into...
s.sch008 (1) An enquiry under paragraph 27 is completed when the...
s.sch008 (1) This paragraph applies where— (a) an amount has been...
s.sch008 (1) This paragraph applies where a DST return has been...
s.sch008 (1) This paragraph applies where— (a) an assessment has been...
s.sch008 (1) An amount assessed and notified under paragraph 29 or...
s.sch008 An assessment under paragraph 29 or 30 may not be...
s.sch008 (1) An appeal may be brought against—
s.sch008 (1) Notice of appeal under paragraph 33 must be given...
s.sch008 (1) This paragraph applies if notice of appeal has been...
s.sch008 (1) If the appellant notifies HMRC that it requires them...
s.sch008 (1) Sub-paragraphs (2) to (5) apply if HMRC notify the...
s.sch008 (1) If HMRC give notice of the conclusions of a...
s.sch008 (1) Where HMRC have notified an appellant under paragraph 37(1)(a)...
s.sch008 (1) Where HMRC have offered to review the matter to...
s.sch008 (1) In paragraphs 36 to 42— (a) “matter in question”...
s.sch008 (1) In relation to an appeal of which notice has...
s.sch008 (1) Where there is an appeal under paragraph 33, the...
s.sch008 (1) If the appellant has grounds for believing that the...
s.sch008 (1) If the appellant and HMRC agree that payment of...
s.sch008 (1) This paragraph applies where an appeal under paragraph 33...
s.sch008 (1) This paragraph applies where an appeal under paragraph 33...
s.sch008 (1) Where a party to an appeal to the tribunal...
s.sch008 The determination of the tribunal in relation to any proceedings...
s.sch008 (1) A person who is required to file a DST...
s.sch008 (1) A person who is required to file a DST...
s.sch008 (1) Liability to a penalty under paragraph 52 or 53...
s.sch008 (1) A person who fails to comply with paragraph 4...
s.sch008 (1) If a person is liable to a penalty under...
s.sch008 (1) If HMRC think it right because of special circumstances,...
s.sch008 A person may appeal against— (a) a decision of HMRC...
s.sch008 (1) Part 8 of this Schedule (apart from paragraphs 33,...
s.sch008 (1) An officer of Revenue and Customs may enquire into...
s.sch008 (1) This paragraph applies if— (a) a person liable to...
s.sch008 (1) An enquiry extends to anything contained in the return,...
s.sch008 (1) If at a time when an enquiry is in...
s.sch008 (1) This paragraph applies if a DST return is amended...
s.sch009 (1) This Schedule applies where a payment notice has been...
s.sch009 (1) For the purposes of the recovery from the recipient...
s.sch009 (1) The recipient may appeal against the notice, within the...
s.sch009 (1) If the recipient pays any amount in pursuance of...
s.sch010 Digital services tax: minor and consequential amendments (opens in a new tab)
s.sch010 In section 1(1) of the Provisional Collection of Taxes Act...
s.sch010 (1) Section 178(2) of FA 1989 (setting of interest rates)...
s.sch010 (1) Schedule 24 to FA 2007 (penalties for errors) is...
s.sch010 FA 2008 is amended as follows.
s.sch010 (1) Schedule 36 (information and inspection powers) is amended as...
s.sch010 (1) Schedule 41 (penalties for failure to notify etc) is...
s.sch011 HODA 1979 is amended as follows.
s.sch011 In section 20AAA(4)(a) after “vehicle” insert “ or as fuel...
s.sch011 In section 24 (control of use of duty-free and rebated...
s.sch011 In section 27(1) at the appropriate place insert— “private pleasure...
s.sch011 (1) Schedule 4 (regulations under section 24) is amended as...
s.sch011 (1) Schedule 5 (sampling) is amended as follows.
s.sch011 In Schedule 7A to VATA 1994, in Group 1, in...
s.sch011 In Schedule 41 to FA 2008, in the table in...
s.sch011 In Schedule 9 to TCTA 2018, in paragraph 6 omit...
s.sch011 Paragraphs 1 to 17 of this Schedule come into force...
s.sch011 Different days may be appointed for different purposes or different...
s.sch011 In section 6AB(4A) after “vehicles” insert “ etc ”.
s.sch011 The Treasury may by regulations make such transitional, transitory or...
s.sch011 The Treasury may by regulations make such amendments of any...
s.sch011 A statutory instrument containing regulations under paragraph 21 is subject...
s.sch011 Any power to make regulations under this Schedule is exercisable...
s.sch011 (1) Section 12 is amended as follows.
s.sch011 In section 13ZB(5), in paragraph (b) of the definition of...
s.sch011 In section 14A for subsection (4) substitute—
s.sch011 (1) Section 14B is amended as follows.
s.sch011 (1) Section 14C is amended as follows.
s.sch011 For section 14E substitute— Restrictions on use of certain fuel...
s.sch012 Carbon emissions tax (opens in a new tab)
s.sch012 Part 3 of FA 2019 (carbon emissions tax) is amended...
s.sch012 Paragraph 9 comes into force on such day as the...
s.sch012 (1) Section 73 (emissions allowance) is amended in accordance with...
s.sch012 In section 70 (charge to carbon emission tax), at the...
s.sch012 (1) Section 75 (power to make further provision about carbon...
s.sch012 In section 76 (consequential provision), in subsection (5), for the...
s.sch012 (1) Section 78 (regulations) is amended in accordance with this...
s.sch012 (1) Section 77 (interpretation) is amended in accordance with this...
s.sch012 (1) Section 79 (commencement and transitional provision) is amended in...
s.sch012 In Schedule 56 to FA 2009 (penalty for failure to...
s.sch013 Joint and several liability of company directors etc (opens in a new tab)
s.sch013 (1) This Schedule provides for an individual to be jointly...
s.sch013 (1) HMRC must withdraw a joint liability notice given to...
s.sch013 (1) Where— (a) an individual is given a joint liability...
s.sch013 (1) An individual who has been given—
s.sch013 (1) On an appeal under paragraph 13—
s.sch013 (1) Where— (a) an individual is made jointly and severally...
s.sch013 Where an individual is given a notice under paragraph 5(1)...
s.sch013 (1) Where a joint liability notice is given to an...
s.sch013 (1) This paragraph has effect for the purposes of this...
s.sch013 In this Schedule— “authorised HMRC officer” means an officer of...
s.sch013 (1) An authorised HMRC officer may give a notice under...
s.sch013 (1) An authorised HMRC officer may give a notice under...
s.sch013 (1) The Treasury may by regulations made by statutory instrument—...
s.sch013 (1) An authorised HMRC officer may give a notice under...
s.sch013 (1) In this Schedule “tax-avoidance arrangements” means—
s.sch013 In this Schedule “tax-evasive conduct” means— (a) giving to HMRC...
s.sch013 (1) For the purposes of this Schedule a company is...
s.sch013 The amount for which an individual is jointly and severally...
s.sch014 Amendments relating to the operation of the GAAR (opens in a new tab)
s.sch014 Part 5 of FA 2013 (the general anti-abuse rule) is...
s.sch014 The amendment made by paragraph 2 has effect in relation...
s.sch014 The amendment made by paragraph 3 has effect in relation...
s.sch014 The amendment made by paragraph 4 has effect in relation...
s.sch014 The amendment made by paragraph 6 does not affect the...
s.sch014 The amendment made by paragraph 9 has effect in relation...
s.sch014 In paragraphs 10 to 14 “the commencement date” means the...
s.sch014 In section 209 (counteracting the tax advantage), for subsection (6)...
s.sch014 After section 209 insert— Protective GAAR notices (1) An officer of Revenue and Customs may give a...
s.sch014 After section 209AA (as inserted by paragraph 3) insert— Adjustments...
s.sch014 After section 209AB (as inserted by paragraph 4) insert— Sections...
s.sch014 Omit sections 209A to 209F (provisional counteraction notices).
s.sch014 In section 214(1) (interpretation of Part 5 of FA 2013),...
s.sch014 In paragraph 11 of Schedule 43A (meaning of “equivalent arrangements”),...
s.sch014 In paragraph 5 of Schedule 43C (penalty under section 212A),...
s.sch015 Tax relief for scheme payments etc (opens in a new tab)
s.sch015 (1) This Part of this Schedule provides for the following...
s.sch015 Exemption from income tax and capital gains tax
s.sch015 Power to make further provision
s.sch015 Regulations: general
s.sch015 Interpretation
s.sch015 (1) In this Schedule “qualifying payment” means a payment within...
s.sch015 (1) No liability to income tax arises in respect of...
s.sch015 (1) A gain accruing on a disposal is not a...
s.sch015 (1) This paragraph applies where a qualifying payment is at...
s.sch015 Introductory
s.sch015 Relevant compensation payments
s.sch015 Relevant onward payments
s.sch015 Exemption from corporation tax
s.sch016 (1) This paragraph applies if a person carrying on, or...
s.sch016 (1) Section 23 of ITA 2007 (calculation of income tax...
s.sch016 (1) This paragraph applies where a person liable to income...
s.sch016 (1) Section 7 of TMA 1970 (notice of liability to...
s.sch016 (1) This paragraph applies to a failure of a person...
s.sch016 (1) This paragraph applies to a failure to notify, under...
s.sch016 (1) This paragraph— (a) provides for an individual to be...
s.sch016 (1) This paragraph applies if a person who carried on...
s.sch016 (1) An amount of a coronavirus support payment made under...
s.sch016 (1) An amount of a coronavirus support payment that relates...
s.sch016 (1) Income tax is charged on an amount of a...
s.sch016 (1) Tax is charged on an amount of a coronavirus...
s.sch016 The Treasury may by regulations modify the application of any...
s.sch016 (1) A recipient of an amount of a coronavirus support...
s.sch016 (1) If an officer of Revenue and Customs considers (whether...

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