| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 4 of 61 obligations carry a criminal penalty. 6 carry different penalties and 51 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person27 Trader7 Responsible Person2 Client1 Applicant1 Manufacturer1

Plus 22 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

Responsible Person — also bound by 108 other Acts

MH(CT)(S)A 2003 30 duties

Climate Change Levy (General) Regulations 2001 24 duties

Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 21 duties

The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 21 duties

The Offshore Installations (Safety Case) Regulations 2005 19 duties

Client — also bound by 62 other Acts

Construction (Design and Management) Regulations 2015 32 duties

The Building (Higher-Risk Buildings Procedures) (Wales) Regulations 2025 19 duties

Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 17 duties

Building Regulations (Northern Ireland) 2012 14 duties

Building Regulations 2010 12 duties

Applicant — also bound by 307 other Acts

Insolvency (England and Wales) Rules 2016 46 duties

Human Medicines Regulations 2012 42 duties

The Land Registration Rules 2003 25 duties

Regulation (EU) No 1178/2011 (Aircrew) 20 duties

Value Added Tax Regulations 1995 18 duties

Manufacturer — also bound by 502 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 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

1 of 41 sections shown

s.014 Counteraction where arrangements are contrived etc Regulated

Avoid artificial tax arrangements to gain capital allowancesAny Person

40 other sections in this Part — procedural and definitional

s.001 Income tax charge for tax year 2021-22

s.002 Main rates of income tax for tax year 2021-22

s.003 Default and savings rates of income tax for tax year 2021-22

s.004 Starting rate limit for savings for tax year 2021-22

s.005 Basic rate limit and personal allowance for future tax years

s.006 Charge and main rate for financial years 2022 and 2023

s.007 Small profits rate chargeable on companies from 1 April 2023

s.008 Increase in the rate of diverted profits tax

s.009 Super-deductions and other temporary first-year allowances

s.010 Further provision about super-deductions etc

s.011 Reduced super-deduction

s.012 Disposal of assets where super-deduction made

s.013 Disposal of assets where SR allowance made

s.015 Extension of temporary increase in annual investment allowance

s.016 Meaning of “general decommissioning expenditure”

s.017 Extensions of plant or machinery leases for reasons related to coronavirus

s.018 Temporary extension of periods to which trade losses may be carried back

s.019 R&D tax credits for SMEs

s.020 Extension of social investment tax relief for further two years

s.021 Workers' services provided through intermediaries

s.022 Payments on termination of employment

s.023 Cash equivalent benefit of a zero-emissions van

s.024 Enterprise management incentives

s.025 Cycles and cyclist's safety equipment

s.026 Exemption for coronavirus tests

s.027 Optional remuneration arrangements: statutory parental bereavement pay

s.028 Freezing the standard lifetime allowance

s.029 Collective money purchase benefits

s.030 Construction industry scheme

s.031 Covid-19 support scheme: working households receiving tax credits

s.032 Self-employment income support scheme

s.033 Deduction where business rates etc repaid

s.034 Repeal of provisions relating to the Interest and Royalties Directive

s.035 Payments made to victims of modern slavery etc

s.036 Hybrid and other mismatches

s.037 Relief for losses etc

s.038 Corporate interest restriction: minor amendments

s.039 Northern Ireland Housing Executive

s.040 Annual exempt amount

s.041 Hold-over relief for foreign-controlled companies

Part 2

Plastic packaging tax

10 of 46 sections shown

s.043 Charge to plastic packaging tax Regulated

Pay Plastic Packaging Tax on produced or imported plastic componentsTrader

s.044 Liability to pay plastic packaging tax Regulated

Pay Plastic Packaging Tax on manufactured or imported componentsAny Person

s.056 Notification of liability and registration Regulated

s.068 Statements for business customers Regulated

Include Plastic Packaging Tax statements on invoicesTrader

s.069 Tax representatives of non-resident taxpayers Regulated

Fail to ensure plastic packaging tax compliance as a tax representativeAny Person

s.070 Adjustment of contracts Regulated

Adjust contracts to reflect Plastic Packaging Tax and information needsAny Person

s.077 Fraudulent evasion Imprisonment

Fraudulently evade plastic packaging taxAny Person

s.078 Misstatements Imprisonment

Make false statements on plastic packaging tax returnsAny Person

s.079 Conduct involving evasions or misstatements Imprisonment

Conduct involving evasion or misstatement of plastic packaging taxAny Person

s.080 Penalty for contravening relevant requirements Regulated

Fail to comply with plastic packaging tax requirementsAny Person

36 other sections in this Part — procedural and definitional

s.042 Plastic packaging tax

s.045 Rate

s.046 Payment

s.047 Chargeable plastic packaging components

s.048 Meaning of “plastic packaging component”

s.049 Meaning of “plastic” and “recycled plastic”

s.049 Meaning of “chemical recycling certification scheme”

s.049 Chemical recycling certification schemes: further conditions

s.050 Time of importation

s.051 Plastic packaging components intended for export

s.052 Exempt plastic packaging components

s.053 Tax credits

s.054 The register

s.055 Liability to register: producers and importers

s.057 Cancellation of registration

s.058 Correction of the register

s.059 Notices imposing secondary or joint and several liability

s.060 Measurement of weight etc

s.061 Payment, collection, recovery

s.062 Reviews and appeals

s.063 Records

s.064 Information and evidence

s.065 Security for tax

s.066 Unincorporated bodies

s.067 Service

s.071 Groups of companies

s.072 Prevention of artificial separation of business activities: directions

s.073 Prevention of artificial separation of business activities: effect of directions

s.074 Death, incapacity or insolvency of person carrying on a business: regulations

s.075 Transfer of business as a going concern: regulations

s.076 Isle of Man: import and export of chargeable plastic packaging components

s.081 Criminal proceedings

s.082 Minor and consequential amendments

s.083 Interpretation

s.084 Regulations

s.085 Commencement etc

Part 3

Other taxes

2 of 27 sections shown

s.091 Repayment to certain housing co-operatives: 2020-21 chargeable period Regulated

Other duties (1) — Crown / regulator

HMRC must repay 2020-21 ATED where a qualifying housing co-operative was entitledCrown / Minister / Government department

s.106 HGV road user levy (extension of suspension)

amended 1 time (opens in a new tab)

25 other sections in this Part — procedural and definitional

s.086 Rate bands etc for tax years 2021-22 to 2029-30

s.087 Temporary period for reduced rates on residential property

s.088 Increased rates for non-resident transactions

s.089 Relief from higher rate charge for certain housing co-operatives etc

s.090 Relief for certain housing co-operatives

s.092 Extension of temporary 5% reduced rate for hospitality and tourism sectors

s.093 Temporary 12.5% reduced rate for hospitality and tourism sectors

s.094 Extending digital record-keeping for VAT purposes to all businesses

s.095 Distance selling: Northern Ireland

s.096 Distance selling: power to make further provision

s.097 Supply of imported works of art etc

s.098 Continuing effect of principle preventing the abuse of the VAT system

s.099 Deferring VAT payment by reason of the coronavirus emergency

s.100 Refunds to S4C

s.101 Steel removed to Northern Ireland

s.102 Restriction of use of rebated diesel and biofuels

s.103 Rates of tobacco products duty

s.104 Rates for light passenger or light goods vehicles, motorcycles etc

s.105 Rebates where higher rate of duty paid

s.107 Rates of air passenger duty from 1 April 2022

s.108 Amounts of gross gaming yield charged to gaming duty

s.109 Rates of climate change levy from 1 April 2022 to 31 March 2023

s.110 Rates of climate change levy from 1 April 2023

s.111 Rates of landfill tax

s.112 Repeal of carbon emissions tax

Part 4

Miscellaneous and final

5 of 24 sections shown

s.113 Designation of special tax sites

amended 4 times (opens in a new tab)

s.115 Relief from stamp duty land tax for freeport tax sites Regulated

Claim Stamp Duty Land Tax relief for freeport tax sitesAny Person

s.119 Follower notice penalties Prosecution

Failure to correct a tax position following a Follower NoticeAny Person

Unlimited fine

s.129 International arrangements for exchanging information on the gig economy

amended 1 time (opens in a new tab)

s.131 Temporary approvals etc pending review or appeal

amended 1 time (opens in a new tab)

19 other sections in this Part — procedural and definitional

s.114 Capital allowances for freeport tax sites

s.116 Penalties for failure to make returns etc

s.117 Penalties for failure to pay tax

s.118 Penalties for failure to make returns etc or pay tax: consequential provision

s.120 Late payment interest and repayment interest: VAT

s.121 Promoters of tax avoidance schemes

s.122 Disclosure of tax avoidance schemes

s.123 Penalties for enablers of defeated tax avoidance

s.124 The GAAR and partnerships

s.125 Licensing authorities: requirements to give or obtain tax information

s.126 Financial institution notices

s.127 Collection of tax debts

s.128 Miscellaneous amendments of Schedule 36 to FA 2008

s.130 Unauthorised removal or disposal of seized goods

s.132 Replacement of LIBOR with incremental borrowing rate

s.133 Tax consequences of reform etc of LIBOR and other reference rates

s.134 Powers of the Treasury to amend legislation relating to banks

s.135 Interpretation

s.136 Short title

Schedules

47 of 618 shown

s.sch002 (1) A non-de minimis claim must be made in the... Regulated

Include non‑de minimis loss claim in the correct company tax returnTrader

s.sch006 In section 61 of FA 2004 (deductions on account of... Regulated

Other duties (1) — Crown / regulator

HMRC may exempt certain contractors from deduction requirementsStatutory regulator

s.sch006 For section 72 of FA 2004 (penalties) substitute— Penalties (1) This section applies in a case within subsection (2),... Prosecution

Make false statement for construction industry scheme registrationAny Person

Fine up to £3,000

s.sch007 In Schedule 18 to FA 1998 (company tax returns, assessments... Regulated

Make allocation claims for dual inclusion income correctlyApplicant

s.sch008 (1) This paragraph applies where, in a case to which... Regulated

Submit group allowance allocation statement by 31 March 2022Trader

s.sch009 (1) P may apply to the Commissioners to revoke a... Regulated

Other duties (1) — Crown / regulator

HMRC must decide on revocation application within 30 daysStatutory regulator

s.sch009 (1) Where P is liable to pay an amount of... Regulated

Other duties (1) — Crown / regulator

HMRC must notify you of a plastic packaging tax assessment with at least 30 days to payStatutory regulator

s.sch009 (1) R may apply to the Commissioners to— Regulated

Apply to HMRC to challenge or reduce a secondary liability noticeAny Person

s.sch010 (1) Sub-paragraph (2) applies where it appears to the Commissioners—... Regulated

Other duties (1) — Crown / regulator

HMRC may assess and notify plastic packaging tax due on relevant defaultsStatutory regulator

s.sch010 (1) Sub-paragraph (2) applies where— (a) an assessment has been... Regulated

Other duties (1) — Crown / regulator

HMRC may make a supplementary assessment of plastic packaging tax and must notify youCrown / Minister / Government department

s.sch011 (1) A person may appeal against a decision of the... Regulated

You may appeal HMRC decisions on plastic packaging taxAny Person

s.sch011 (1) Where, on an appeal under paragraph 1— Regulated

Other duties (1) — Crown / regulator

Tribunal must follow specified powers and limits on Plastic Packaging Tax appealsTribunal / Court

s.sch011 (1) This paragraph applies if HMRC are required to undertake... Regulated

Other duties (1) — Crown / regulator

HMRC must review decisions and notify outcome within 45 daysStatutory regulator

s.sch013 (1) The time specified in a notice under paragraph 8(a)... Regulated

Other duties (1) — Crown / regulator

HMRC must not backdate group eligibility notices beyond allowed limitsStatutory regulator

s.sch013 (1) Where two or more bodies are treated as members... Regulated

Notify HMRC of changes to group membership or representative member's UK place of businessAny Person

s.sch013 Where— (a) a body corporate ceases to be treated as... Regulated

Other duties (1) — Crown / regulator

HMRC must designate a new representative member for a plastic packaging tax groupStatutory regulator

s.sch014 Where a person is liable to a penalty, the Commissioners—... Regulated

Other duties (1) — Crown / regulator

HMRC must notify you if they assess a plastic packaging tax penaltyStatutory regulator

s.sch014 (1) Sub-paragraph (2) applies where— (a) the Commissioners have made... Regulated

Other duties (1) — Crown / regulator

HMRC may issue supplementary penalty assessments and must notify youStatutory regulator

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

Make an error in your plastic packaging tax returnAny Person

Unlimited fine

s.sch018 After Schedule 9ZC to VATA 1994 insert— SCHEDULE 9ZD Distance... Regulated

s.sch019 (1) A person who is liable to pay a relevant... Regulated

Fail to pay relevant VAT sum by 30 June 2021Any Person

s.sch020 (1) After regulation 7 insert— Amount of section 30A(3) duty... Regulated

Other duties (1) — Crown / regulator

HMRC must use UK steel safeguards notice for certain steel imports via Northern IrelandStatutory regulator

s.sch020 (1) Before regulation 8 insert— Amount of section 30A(3) duty... Regulated

Claim exemption from EU steel safeguarding duty for certain NI importsAny Person

s.sch020 (1) After regulation 13 insert— Amount of section 40A(1) duty... Regulated

Other duties (1) — Crown / regulator

Determine customs duty on certain steel goods moved from Great Britain to Northern IrelandCrown / Minister / Government department

s.sch020 (1) Before regulation 14 insert— Amount of section 40A(1) duty... Regulated

Claim relief from EU steel duties for goods moved to Northern IrelandAny Person

s.sch022 After section 45N insert— Expenditure on plant and machinery for... Regulated

Notify HMRC if freeport plant or machinery leaves freeport useTrader

s.sch023 After Schedule 6B insert— SCHEDULE 6C Stamp duty land tax:... Regulated

Use qualifying freeport land exclusively in a qualifying manner to retain Stamp Duty reliefTrader

s.sch024 (1) Where a person is liable to a penalty point... Regulated

Other duties (1) — Crown / regulator

HMRC must notify you when awarding penalty points for late returnsStatutory regulator

s.sch024 (1) HMRC may cancel a penalty point awarded under paragraph... Regulated

Other duties (1) — Crown / regulator

HMRC must notify you when cancelling a penalty point after issuing a late-filing noticeStatutory regulator

s.sch024 (1) Each of a person's penalty points for a group... Regulated

Other duties (1) — Crown / regulator

HMRC must notify you when your penalty points for late returns expireStatutory regulator

s.sch025 (1) This Schedule provides for penalties to be payable by... Regulated

Deliberately withhold information by failing to file a tax return on timeAny Person

s.sch025 (1) If a person who would otherwise be liable to... Regulated

You can get a lower penalty by making a disclosure to HMRCAny Person

s.sch026 (1) Where a person is liable to a penalty under... Regulated

Other duties (1) — Crown / regulator

HMRC must assess and notify penalties for non-payment of Plastic Packaging TaxStatutory regulator

s.sch030 After section 236 (of FA 2014) insert— Stop notices Power... Regulated

Stop promoting specified tax avoidance arrangements under a stop noticeAny Person

s.sch030 In section 237 (duty to give conduct notice), after subsection... Regulated

Other duties (1) — Crown / regulator

HMRC officer must treat all qualifying conditions as significant for multiple-entity promotersStatutory regulator

s.sch030 In section 237A (duty to give conduct notice: defeat of... Regulated

Other duties (1) — Crown / regulator

HMRC officer must determine significance for multiple entity promotersStatutory regulator

s.sch030 In section 258 (duty of person dealing with non-resident monitored... Regulated

Notify HMRC if you act under instruction of a non-resident tax avoidance promoterAny Person

s.sch030 In section 241 (duration of conduct notice)— Regulated

Other duties (1) — Crown / regulator

HMRC must notify businesses of conduct notice duration and updatesCrown / Minister / Government department

s.sch030 (1) In section 242 (monitoring notices: duty to apply to... Regulated

Other duties (1) — Crown / regulator

HMRC must apply to tribunal within 12 months for monitoring notice approvalStatutory regulator

s.sch031 In section 316A (duty to provide additional information), in subsections... Regulated

Provide additional information to HMRC when requested under plastic packaging tax rulesManufacturer

s.sch031 For paragraph 22 (and the italic heading before it) substitute—... Regulated

Provide information and documents to HMRC on request about notifiable arrangementsResponsible Person

s.sch031 After paragraph 23 insert— Duty to notify client of reference... Regulated

Notify client of tax avoidance scheme reference number within 30 daysClient

s.sch031 For the italic heading before paragraph 26 substitute “ Duty... Regulated

Notify HMRC of reference number for notifiable arrangementsAny Person

s.sch031 In paragraph 33 (duty to provide additional information), in sub-paragraphs... Regulated

Provide additional information about tax avoidance schemes (including under section 23A(2))Any Person

s.sch031 For section 311 substitute— Allocation of reference number to arrangements... Regulated

Provide information about tax avoidance arrangements to HMRC within 10 working daysResponsible Person

s.sch031 After section 312 insert— Duty to notify client of reference... Regulated

Notify client of reference number within 30 daysAny Person

s.sch034 After paragraph 51 insert— Disclosure of third party or financial... Regulated

Keep third-party notice confidential if HMRC imposes non-disclosureAny Person

571 other schedules

s.002 Temporary extension of periods to which trade losses may be carried back

s.003 R&D tax credits for SMEs

s.004 R&D tax credits for SMEs: Northern Ireland companies

s.007 Hybrid and other mismatches

s.008 Relief from corporation tax for losses and other amounts

s.010 Plastic packaging tax: recovery and overpayments

s.013 Plastic packaging tax: groups of companies

s.014 Plastic packaging tax: assessment of penalties under section 80

s.015 Plastic packaging tax: amendments of other legislation

s.016 SDLT: increased rates for non-resident transactions

s.018 VAT and distance selling: Northern Ireland

s.020 Customs duty: steel products

s.021 Restriction of use of rebated diesel and biofuels

s.022 Capital allowances for freeport tax sites

s.023 Relief from stamp duty land tax for freeport tax sites

s.024 Penalties for failure to make returns etc

s.025 Penalties for deliberately withholding information

s.026 Penalties for failure to pay tax

s.030 Amendments of Part 5 of FA 2014

s.031 Disclosure of tax avoidance schemes

s.032 The GAAR and partnerships

s.034 Information powers: miscellaneous amendments

s.sch001 Small profits rate for non-ring fence profits

s.sch001 CTA 2010 is amended as follows.

s.sch001 After section 279E insert— Supplementary Interpretation etc (1) The rules in Part 3A (see sections 18E to...

s.sch001 Omit sections 279F to 279H (meaning of “related 51% group...

s.sch001 In Schedule 18 to FA 1998 (company tax returns, assessments...

s.sch001 (1) The Corporation Tax (Instalment Payments) Regulations 1998 (interpretation) are...

s.sch001 In Schedule 22 to FA 2000 (tonnage tax), in paragraph...

s.sch001 CAA 2001 is amended as follows.

s.sch001 (1) Section 99 (long-life assets: the monetary limit) is amended...

s.sch001 In Part 2 of Schedule 1 (defined expressions), omit the...

s.sch001 CTA 2010 is amended as follows.

s.sch001 In section 1(2) (overview of Act)— (a) for “Parts 4”...

s.sch001 In section 3 (corporation tax rates), for subsection (2) substitute—...

s.sch001 (1) Section 357BN (profits arising from the exploitation of patents...

s.sch001 (1) Section 357BNB (profits arising from the exploitation of patents...

s.sch001 In section 534 (REITs: profits), after subsection (2) insert—

s.sch001 In section 535 (REITs: gains), after subsection (5) insert—

s.sch001 In section 543 (REITs: financing-cost ratio), after subsection (4) insert—...

s.sch001 In section 551 (REITs: distribution to holder of excessive rights),...

s.sch001 In section 564 (REITs: breach of condition as to distribution...

s.sch001 In section 614 (open-ended investment companies: applicable corporation tax rate),...

s.sch001 In section 618 (authorised unit trusts: applicable corporation tax rate),...

s.sch001 For section 627 substitute— Meaning of “main rate of corporation...

s.sch001 Before Part 4 insert the following as a new Part...

s.sch001 In section 1119 (Corporation Tax Acts definitions), omit the definition...

s.sch001 In Schedule 4 (index of defined expressions)—

s.sch001 In section 102 of FA 2012 (policyholders' rate of tax...

s.sch001 The amendments made by paragraphs 13, 16, 17, 20 and...

s.sch001 (1) The other amendments made by this Schedule have effect...

s.sch001 (1) The Treasury may by regulations make such provision as...

s.sch001 Chapter 3A of Part 8 of CTA 2010 (rates at...

s.sch001 In section 279A (corporation tax rates on ring fence profits),...

s.sch001 In section 279B (company with only ring fence profits)—

s.sch001 (1) Section 279C (company with ring fence profits and other...

s.sch001 After section 279D insert— The remaining amount (1) In section 279C “the remaining amount” means the amount...

s.sch001 (1) Section 279E (the lower limit and the upper limit)...

s.sch002 (1) A person who has made a loss in a...

s.sch002 (1) A non-de minimis 2020 claim may be made by...

s.sch002 (1) The Commissioners must by regulations make provision—

s.sch002 (1) A company may not make a 2020 claim if—...

s.sch002 (1) In this Part of this Schedule— “2020 claim” means...

s.sch002 (1) The Commissioners may by regulations amend or otherwise modify...

s.sch002 (1) A person who has made a loss in a...

s.sch002 (1) The following sections of ITA 2007 apply in relation...

s.sch002 (1) Sections 37(3)(b) and 38(1) and (3) of CTA 2010...

s.sch002 (1) A 2020 claim may be made by a company...

s.sch002 (1) A non-de minimis 2020 claim may not be made...

s.sch002 (1) For the purposes of this Part of this Schedule,...

s.sch002 (1) A non-de minimis 2020 claim may be made by...

s.sch003 Chapter 2 of Part 13 of CTA 2009 (relief for...

s.sch003 (1) Section 1058 (amount of tax credit) is amended as...

s.sch003 After section 1058 insert— Relevant expenditure on workers (1) For the purposes of section 1058, the amount of...

s.sch003 The amendments made by this Schedule have effect in relation...

s.sch004 In Chapter 9 of Part 8B of CTA 2010 (research...

s.sch004 For subsection (2) substitute— (2) The amount of the R&D...

s.sch004 For subsection (3) substitute— (3) The amount of the R&D...

s.sch004 In subsection (4), for the words from “sum of” to...

s.sch004 After subsection (4) insert— (4A) Subsection (4)(b) does not apply...

s.sch004 Section 5(4) to (6) of CT(NI)A 2015 (commencement) has effect...

s.sch005 Pension schemes: collective money purchase benefits

s.sch005 Part 4 of FA 2004 is amended in accordance with...

s.sch005 (1) Section 216 (benefit crystallisation events and amounts crystallised) is...

s.sch005 (1) Section 223 (non-residence: other arrangements) is amended as follows....

s.sch005 (1) Section 226 (overseas scheme transfers: other arrangements) is amended...

s.sch005 (1) Section 227B (the alternative chargeable amount) is amended as...

s.sch005 (1) Section 227C (meaning of “money-purchase input sub-total”) is amended...

s.sch005 (1) Section 227D (pension input amounts in respect of certain...

s.sch005 (1) Section 227F (pension input periods in which rights are...

s.sch005 (1) Section 227G (when pension rights are first flexibly accessed)...

s.sch005 (1) Section 237 (hybrid arrangements) is amended as follows.

s.sch005 In section 280 (abbreviations and general index), in the table...

s.sch005 (1) Section 152 (meaning of “arrangement”) is amended as follows....

s.sch005 (1) Schedule 28 (authorised pensions: supplementary) is amended as follows....

s.sch005 (1) Schedule 29 (authorised lump sums - supplementary) is amended...

s.sch005 (1) Schedule 32 (benefit crystallisation events - supplementary) is amended...

s.sch005 (1) Schedule 36 (transitional provision and savings) is amended as...

s.sch005 (1) In the Registered Pension Schemes (Transfer of Sums and...

s.sch005 (1) The amendments made by this Schedule come into force...

s.sch005 (1) In section 165 (pension rules), subsection (1) is amended...

s.sch005 (1) In section 167 (pension death benefit rules), subsection (1)...

s.sch005 (1) Section 172C (allocation of unallocated employer contributions) is amended...

s.sch005 (1) Section 182 (unauthorised borrowing: money purchase arrangements) is amended...

s.sch005 (1) Section 183 (effect of unauthorised borrowing: money purchase arrangements)...

s.sch005 (1) Section 184 (unauthorised borrowing: other arrangements) is amended as...

s.sch005 (1) Section 212 (valuation of uncrystallised rights for purposes of...

s.sch006 Construction industry scheme: amendments

s.sch006 Chapter 3 of Part 3 of FA 2004 (construction industry...

s.sch006 (1) Section 59 of FA 2004 (contractors) is amended as...

s.sch006 (1) This paragraph applies where— (a) the condition in section...

s.sch006 In section 61(1) of FA 2004 (deductions on account of...

s.sch006 (1) Section 62 of FA 2004 (treatment of sums deducted)...

s.sch006 (1) The amendments made by this Schedule have effect for...

s.sch007 After section 259B(3) of TIOPA 2010 insert—

s.sch007 (1) Chapter 5 (hybrid payer deduction/non-inclusion mismatches) is amended as...

s.sch007 (1) Chapter 6 (deduction/non-inclusion mismatches relating to transfers by permanent...

s.sch007 (1) Chapter 9 (hybrid entity double deduction mismatches) is amended...

s.sch007 (1) Chapter 10 (dual territory double deduction cases) is amended...

s.sch007 In Chapter 13 of Part 6A of TIOPA 2010 (hybrid...

s.sch007 (1) Part 6A of TIOPA 2010 is amended as follows....

s.sch007 (1) Chapter 6 of Part 6A of TIOPA 2010 (hybrid...

s.sch007 (1) Part 6A of TIOPA is amended as follows.

s.sch007 Chapter 11 of Part 6A of TIOPA (imported mismatches) is...

s.sch007 Part 6A of TIOPA is amended as follows.

s.sch007 In section 259K (overview of chapter), after subsection (4A) insert—...

s.sch007 (1) Section 259KA (circumstances in which Chapter) is amended as...

s.sch007 In section 259KC(2A), at the end insert “ and section...

s.sch007 After section 259KD insert— Limit on reduction under section 259KC...

s.sch007 (1) Section 259ND of TIOPA 2010 (meaning of “50% investment”...

s.sch007 Part 6A of TIOPA 2010 is amended as follows.

s.sch007 In section 259BC (the basic rules), after subsection (8) insert—...

s.sch007 (1) Section 259EB (hybrid payer deduction/non-inclusion mismatches and their extent)...

s.sch007 In section 259GB (hybrid payee deduction/non-inclusion mismatches and their extent),...

s.sch007 After section 259ND insert— Qualifying institutional investors etc Meaning of...

s.sch007 In section 259CB (hybrid or otherwise impermissible deduction/non-inclusion mismatches and...

s.sch007 TIOPA 2010 is amended as follows.

s.sch007 In Part 4 (transfer pricing), after section 192 insert— Provision...

s.sch007 In Chapter 11 of Part 6A (imported mismatches), in section...

s.sch007 After section 259KE (as inserted by paragraph 23) insert— Provision...

s.sch007 After section 259NE of TIOPA 2010 insert— Securitisation companies Securitisation...

s.sch007 (1) Part 6A of TIOPA 2010 is amended as follows....

s.sch007 Part 6A of TIOPA 2010 has effect, and is deemed...

s.sch007 The amendments made by Parts 1, 4, 5, 8, 9,...

s.sch007 (1) For the purposes of paragraph 37, where there is...

s.sch007 (1) Notwithstanding paragraph 37, a taxpayer may make an election...

s.sch007 In section 259CC (interpretation of section 259CB), after subsection (3)...

s.sch007 (1) Part 6 of this Schedule (allocation of dual inclusion...

s.sch007 After section 259NEA insert— Relevant debt relief circumstances Relevant debt...

s.sch007 Chapter 3 of Part 6A of TIOPA is amended as...

s.sch007 In section 259CB (hybrid or otherwise impermissible deduction/non-inclusion mismatches and...

s.sch007 In section 259CC (interpretation of section 259CB), after subsection (3A)...

s.sch007 Part 6A of TIOPA 2010 (hybrid and other mismatches) is...

s.sch008 Part 7ZA of CTA 2010 (restrictions on deductions for carried-forward...

s.sch008 In section 269ZFA (“relevant profits” for purposes of section 269ZD),...

s.sch008 (1) Section 269ZT (group allowance allocation statement: submission) is amended...

s.sch008 In section 269ZV(5) (maximum amount of group deductions allowance that...

s.sch008 Chapter 7 of Part 14 of CTA 2010 (meaning of...

s.sch008 In section 719(4A) (certain acquisitions giving rise to a change...

s.sch008 In section 721(4) (things other than ordinary share capital that...

s.sch008 (1) The amendments made by paragraphs 2 and 3 have...

s.sch008 The amendments made by paragraphs 4, 6 and 11 have...

s.sch008 The amendments made by paragraph 7 have effect as if...

s.sch008 The amendments made by paragraphs 9 and 10 are to...

s.sch008 After section 269ZS (group deductions allowance and the nominated company)...

s.sch008 The amendments made by paragraph 12 have effect in relation...

s.sch008 The amendments made by paragraphs 14 and 15 have effect...

s.sch008 (1) This paragraph applies where— (a) section 269ZSA of CTA...

s.sch008 After section 269ZV (group allowance allocation statement: requirements and effects)...

s.sch008 In section 137 of CTA 2010 (deductions from total profits...

s.sch008 Part 5A of CTA 2010 (group relief for carried-forward losses)...

s.sch008 In section 188BE (restriction on surrendering losses etc where surrendering...

s.sch008 (1) Section 188DD (claimant company's relevant maximum for overlapping period)...

s.sch008 Part 7ZA of CTA 2010 is amended as follows.

s.sch008 In section 269ZF(3) (steps for determining a company's qualifying trading...

s.sch009 Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices

s.sch009 A secondary liability and assessment notice given to a person...

s.sch009 (1) The Commissioners may give a joint and several liability...

s.sch009 A joint and several liability notice must—

s.sch009 When the Commissioners give a joint and several liability notice...

s.sch009 (1) After being given a joint and several liability notice...

s.sch009 (1) The Commissioners may by regulations make further provision about—...

s.sch009 (1) Where an assessment to P is withdrawn or reduced,...

s.sch009 R may not be notified of any assessment under paragraph...

s.sch009 R may not be required to pay plastic packaging tax...

s.sch009 (1) The Commissioners may give a secondary liability and assessment...

s.sch009 (1) Schedule 10 applies with any necessary modifications, and subject...

s.sch009 In this Schedule— (a) “related business” means a business that...

s.sch009 (1) In this Schedule— (a) references to “R” and “P”...

s.sch009 (1) A secondary liability and assessment notice must—

s.sch009 When the Commissioners give a secondary liability and assessment notice...

s.sch009 (1) The Commissioners may not give a secondary liability and...

s.sch009 (1) Where the amount which P is liable to pay...

s.sch009 (1) R may not be required to pay any amount...

s.sch009 A joint and several liability notice given to a person...

s.sch010 Plastic packaging tax is recoverable as a debt due to...

s.sch010 (1) The Commissioners may by regulations make provision for reimbursement...

s.sch010 (1) Sub-paragraph (3) applies where— (a) an amount has been...

s.sch010 (1) Sub-paragraph (2) applies where— (a) an assessment has been...

s.sch010 (1) Where an amount has been assessed and notified to...

s.sch010 An assessment under paragraph 11 or 12 may not be...

s.sch010 (1) Sub-paragraph (2) applies where— (a) the Commissioners have made...

s.sch010 (1) An amount assessed and notified to a person under...

s.sch010 (1) An assessment under paragraph 2 or 4 may not...

s.sch010 (1) This paragraph applies where a person (P) has paid...

s.sch010 (1) The Commissioners are not liable, on any claim for...

s.sch010 (1) This paragraph applies where— (a) an amount has been...

s.sch011 Plastic packaging tax: reviews and appeals

s.sch011 (1) An appeal under paragraph 1 is to be made...

s.sch011 (1) An appeal relating to a decision that an amount...

s.sch011 In Parts 2 and 3 of this Schedule, references to...

s.sch011 (1) HMRC must offer a person (P) a review of...

s.sch011 (1) Any person (other than P) who has the right...

s.sch011 (1) HMRC must review a decision if—

s.sch011 (1) If under paragraph 3 HMRC have offered P a...

s.sch011 (1) This paragraph applies if— (a) HMRC have offered a...

s.sch011 In this Schedule “appeal tribunal” means the First-tier Tribunal or,...

s.sch012 Plastic packaging tax: information and evidence

s.sch012 (1) An authorised person may at any time take such...

s.sch012 (1) The Commissioners may disclose information obtained or held by...

s.sch012 (1) A certificate of the Commissioners that—

s.sch012 (1) This paragraph applies to— (a) criminal proceedings against a...

s.sch013 (1) Two or more bodies are eligible to be treated...

s.sch013 (1) The Commissioners may by regulations make provision about—

s.sch013 For the purposes of paragraph 1— (a) two or more...

s.sch013 (1) Two or more eligible bodies may apply to the...

s.sch013 (1) The Commissioners may only refuse an application under paragraph...

s.sch013 (1) Where two or more bodies are treated as members...

s.sch013 (1) The Commissioners may only refuse an application under paragraph...

s.sch013 Any application under this Schedule in respect of any bodies...

s.sch013 The Commissioners may, by notice given to the members of...

s.sch014 In this Schedule “penalty” means a penalty under section 80...

s.sch014 (1) An amount assessed and notified to a person under...

s.sch014 The fact that an act or omission giving rise to...

s.sch014 (1) Sub-paragraph (2) applies where— (a) the Commissioners assess a...

s.sch014 (1) Where an assessment is made under paragraph 2 or...

s.sch014 (1) Sub-paragraph (2) applies where— (a) an assessment to a...

s.sch014 (1) An assessment under paragraph 2 or 3 may not...

s.sch015 (1) Schedule 41 to FA 2008 (penalties: failure to notify...

s.sch015 In section 1(1) of the Isle of Man Act 1979...

s.sch015 (1) Schedule 36 to FA 2008 (powers to obtain information...

s.sch015 In Schedule 53 to FA 2009 (late payment interest) after...

s.sch015 In Schedule 18 to FA 2016 (serial tax avoidance), in...

s.sch015 (1) Schedule 55 to FA 2009 (penalty for failure to...

s.sch015 (1) In Schedule 10 to F(No.3)A 2010 (which prospectively amends...

s.sch015 In Schedule 56 to FA 2009, in the Table in...

s.sch015 (1) In Schedule 11 to F(No.3)A 2010 (which prospectively amends...

s.sch015 In Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance...

s.sch015 (1) Paragraph 16(1) of Schedule 41 to FA 2008 (penalties:...

s.sch015 In section 1(1) of the Provisional Collection of Taxes Act...

s.sch016 In FA 2003, Part 4 (stamp duty land tax) is...

s.sch016 After section 75 insert— Increased rates for non-resident transactions Increased...

s.sch016 In section 101 (unit trust schemes), in subsection (7), at...

s.sch016 In section 122 (index of defined expressions), in the table,...

s.sch016 After Schedule 9 insert— SCHEDULE 9A Increased rates for non-resident...

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

s.sch017 SDLT (relief from higher rate charge for certain housing co-operatives etc): minor and consequential amendments

s.sch017 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch017 (1) Section 81 (further return where relief withdrawn) is amended...

s.sch017 (1) Section 81ZA (alternative finance arrangements: return where relief withdrawn)...

s.sch017 (1) Section 85 (liability for tax) is amended as follows....

s.sch017 (1) Section 86 (payment of tax) is amended as follows....

s.sch017 In section 87(3) (interest on unpaid tax)—

s.sch017 (1) Schedule 4A (stamp duty land tax: higher rate for...

s.sch017 In Schedule 10 (returns, assessments and other matters), in paragraph...

s.sch018 Part 9 of Schedule 9ZA to VATA 1994 (value added...

s.sch018 (1) Paragraph 48 (liability to be registered) is amended as...

s.sch018 (1) Paragraph 49 (ceasing to be liable to be registered)...

s.sch018 In Part 5 of Schedule 9ZB to VATA 1994 (goods...

s.sch018 In section 40A of VATA 1994 (Northern Ireland Protocol) after...

s.sch018 In Schedule 9ZC to VATA 1994 (online sales by overseas...

s.sch018 (1) Schedule 9ZC to VATA 1994 is amended as follows....

s.sch019 Deferring VAT payment by reason of the coronavirus emergency

s.sch019 In this Schedule— “the Commissioners” means the Commissioners for Her...

s.sch019 A person is not liable to a penalty under this...

s.sch019 (1) Section 98 of VATA 1994 (service of notices) applies...

s.sch019 (1) The Commissioners (having agreed that payment of relevant VAT...

s.sch019 No liability to a surcharge on a relevant VAT sum...

s.sch019 The amount of the penalty under this Schedule is 5%...

s.sch019 (1) Where a person is liable to a penalty under...

s.sch019 (1) A penalty under this Schedule must be paid before...

s.sch019 (1) If an amount is assessed and notified to a...

s.sch019 (1) Part 5 of VATA 1994 (reviews and appeals) has...

s.sch020 The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605)...

s.sch020 (1) In regulation 3 (interpretation of Part 2), at the...

s.sch020 Where provision inserted by this Schedule— (a) relates to particular...

s.sch021 HODA 1979 is amended as follows.

s.sch021 (1) Section 14A (rebate on biodiesel used other than as...

s.sch021 (1) Section 14B (rebate on bioblend used other than as...

s.sch021 (1) Section 14C (restrictions on use of rebated diesel and...

s.sch021 (1) Section 14D (penalties for misuse of rebated biodiesel or...

s.sch021 Omit section 14E (rebated heavy oil and bioblend: private pleasure...

s.sch021 Omit section 14F (penalties for contravention of section 14E).

s.sch021 (1) Section 19 (fuel used in fishing boats etc) is...

s.sch021 (1) In section 20AAA (mixing of rebated oil), in subsection...

s.sch021 (1) In section 24 (control of use of duty-free and...

s.sch021 (1) Section 24A (penalties for misuse of marked oil) is...

s.sch021 In section 6AA (excise duty on biodiesels), in subsection (2)—...

s.sch021 (1) Section 27 (interpretation) is amended as follows.

s.sch021 Omit Schedule 1 (excepted vehicles).

s.sch021 Before Schedule 2 insert— SCHEDULE 1A Excepted machines Section 27(1)...

s.sch021 (1) Schedule 4 (subjects for regulations under section 24) is...

s.sch021 (1) In Schedule 5 (sampling), in paragraph 7, after “vehicle”...

s.sch021 (1) In section 6AB (excise duty on blends of biodiesel...

s.sch021 In section 6A (fuel substitutes), in subsection (2)—

s.sch021 (1) In section 12 (rebate not allowed on fuel for...

s.sch021 (1) Section 13 (penalties for contravention of section 12) is...

s.sch021 (1) In section 13ZB (restrictions on supply of certain heavy...

s.sch021 (1) Section 13AA (restrictions on use of rebated kerosene) is...

s.sch021 In section 13AB (penalty for contravention of section 13AA), in...

s.sch022 Part 2 of CAA 2001 (plant and machinery allowances) is...

s.sch022 After section 270BN insert— CHAPTER 2A Freeport qualifying expenditure Meaning...

s.sch022 (1) Section 270EB (multiple uses) is amended as follows.

s.sch022 In section 270IA(4) (evidence of qualifying expenditure etc), after subsection...

s.sch022 In section 98 of TMA 1970 (penalty for failure to...

s.sch022 CAA 2001 is amended as follows.

s.sch022 (1) Section 3 (claims for capital allowances) is amended as...

s.sch022 (1) Section 570B (orders and regulations) is amended as follows....

s.sch022 After section 573 insert— Freeport tax sites In this Act, “freeport tax site” means an area for...

s.sch022 In Part 2 of Schedule 1 to CAA 2001 (defined...

s.sch022 In section 39 (first-year allowances available for certain types of...

s.sch022 In section 46(1) (general exclusions applying to first-year qualifying expenditure),...

s.sch022 In section 52(3) (amount of first-year allowances), in the Table,...

s.sch022 Part 2A of CAA 2001 (structures and buildings allowances) is...

s.sch022 (1) Section 270AA (structures and buildings allowances) is amended as...

s.sch022 In section 270BJ (expenditure on renovation, conversion or incidental repairs),...

s.sch022 In section 270BK(3) (preparation of sites), for “and 270AB” substitute...

s.sch023 Part 4 of FA 2003 (stamp duty land tax) is...

s.sch023 After section 61 insert— Relief for freeport tax sites (1) Schedule 6C provides for relief in the case of...

s.sch023 In section 81 (further return where relief withdrawn)—

s.sch023 In section 81ZA (alternative finance arrangements: return where relief withdrawn)—...

s.sch023 In section 85(3) (liability for tax), after “arrangements)” insert “...

s.sch023 In section 86 (payment of tax)— (a) in subsection (2),...

s.sch023 In section 87(3) (interest on unpaid tax), after paragraph (aza)...

s.sch024 (1) This Schedule provides for a person who fails to...

s.sch024 (1) This paragraph applies to determine the penalty points the...

s.sch024 (1) This paragraph applies if the adjusted number of penalty...

s.sch024 (1) Paragraph 8 applies in relation to the new group...

s.sch024 (1) This paragraph applies where— (a) a person is replaced...

s.sch024 (1) If a person fails to make a return on...

s.sch024 (1) Where a person is liable to a penalty under...

s.sch024 (1) This paragraph applies where HMRC have assessed a penalty...

s.sch024 (1) An assessment of a penalty under this Schedule may...

s.sch024 (1) The Commissioners for HMRC may by regulations—

s.sch024 (1) Liability to a penalty point or a penalty under...

s.sch024 (1) The Table identifies, for each item listed in column...

s.sch024 A person is not liable to a penalty point or...

s.sch024 (1) This paragraph applies where— (a) a person is liable...

s.sch024 A person may appeal against a decision of HMRC under...

s.sch024 (1) An appeal under paragraph 22 is to be treated...

s.sch024 (1) On an appeal under paragraph 22 that is notified...

s.sch024 (1) For the purposes of this Schedule—

s.sch024 (1) This paragraph applies for the interpretation of this Schedule....

s.sch024 (1) Sub-paragraphs (2) to (4) apply for the interpretation of...

s.sch024 (1) If a person fails to make a return on...

s.sch024 (1) A penalty point for a group of returns expires...

s.sch024 (1) Paragraphs 10 to 13 apply where, in relation to...

s.sch025 (1) This paragraph applies where— (a) a person is liable...

s.sch025 (1) For the purposes of a penalty under this Schedule...

s.sch025 (1) Where a person is liable to a penalty under...

s.sch025 (1) A supplementary assessment may be made in respect of...

s.sch025 (1) An assessment of a penalty under this Schedule may...

s.sch025 A person is not liable to a penalty under this...

s.sch025 (1) This paragraph applies where— (a) a person is liable...

s.sch025 (1) A person may appeal against a decision of HMRC...

s.sch025 (1) An appeal under paragraph 17 is to be treated...

s.sch025 (1) On an appeal under paragraph 17(1) that is notified...

s.sch025 (1) This paragraph applies for the interpretation of this Schedule....

s.sch025 (1) This paragraph applies where— (a) the representative partner, or...

s.sch025 (1) Regulations under this Schedule are to be made by...

s.sch025 (1) A person who fails to make a return on...

s.sch025 (1) Information is category 1 information if—

s.sch025 (1) The Treasury may by regulations amend this Part of...

s.sch025 (1) This paragraph makes provision in relation to offshore transfers....

s.sch025 (1) Paragraph 8 provides for reductions in the penalty under...

s.sch025 (1) If HMRC think it right because of special circumstances,...

s.sch026 (1) This Schedule makes provision for penalties to be payable...

s.sch026 (1) This paragraph gives the meaning of terms used in...

s.sch026 The Commissioners for HMRC may by regulations amend this Part...

s.sch026 (1) Liability to a penalty under this Schedule does not...

s.sch026 (1) If HMRC think it right because of special circumstances,...

s.sch026 A person is not liable to a penalty under this...

s.sch026 In the application of the following provisions, no account is...

s.sch026 (1) A supplementary assessment may be made in respect of...

s.sch026 (1) This paragraph applies where HMRC has assessed a penalty...

s.sch026 (1) An assessment of a penalty under this Schedule in...

s.sch026 (1) A person may appeal against a decision of HMRC...

s.sch026 In this Schedule, “HMRC” means Her Majesty's Revenue and Customs....

s.sch026 (1) An appeal under paragraph 19 is to be treated...

s.sch026 (1) On an appeal under paragraph 19(1) that is notified...

s.sch026 (1) Regulations under this Schedule are to be made by...

s.sch026 (1) This paragraph applies for the interpretation of the tables...

s.sch026 No penalty is payable if— (a) the tax due is...

s.sch026 (1) A penalty is payable under this paragraph if—

s.sch026 (1) The 15 day time to pay condition is met...

s.sch026 (1) This paragraph applies where— (a) the 15 day time...

s.sch026 (1) A penalty is payable under this paragraph if any...

s.sch026 (1) This paragraph applies where— (a) a time to pay...

s.sch027 Schedules 24 to 26: consequential provision

s.sch027 TMA 1970 is amended as follows.

s.sch027 In section 824 of the Income and Corporation Taxes Act...

s.sch027 The Social Security Contributions and Benefits Act 1992 is amended...

s.sch027 In section 11A (application of certain provisions of the Income...

s.sch027 In section 16(1) (application of Income Tax Acts and destination...

s.sch027 In section 11A of the Social Security Contributions and Benefits...

s.sch027 VATA 1994 is amended as follows.

s.sch027 In the italic heading before section 59, omit “Default surcharge...

s.sch027 Omit sections 59 to 59B (default surcharge).

s.sch027 (1) Section 69 (breaches of regulatory provisions) is amended as...

s.sch027 In section 71 (construction of sections 59 to 70), in...

s.sch027 For section 8B(8) (withdrawal of notice to file personal or...

s.sch027 (1) Section 76 (assessment of amounts due by way of...

s.sch027 In section 77 (assessments: time limits and supplementary assessments), in...

s.sch027 In section 81 (interest given by way of credit and...

s.sch027 In section 83 (appeals), in subsection (1)—

s.sch027 In section 83F (nature of review etc), after subsection (5)...

s.sch027 After section 83F insert— Nature of review: penalties under Schedule...

s.sch027 After section 83FA (inserted by paragraph 25) insert— Effect of...

s.sch027 In section 84 (further provisions relating to appeals), in subsection...

s.sch027 In Schedule 13 (transitional provisions and savings), omit paragraph 14....

s.sch027 ITTOIA 2005 is amended as follows.

s.sch027 For section 12AAA(9) (withdrawal of notice to file partnership return)...

s.sch027 In the italic heading before section 54, for “, interest...

s.sch027 In section 54 (penalties, interest and VAT surcharges)—

s.sch027 In section 272 (application of trading income rules: GAAP), in...

s.sch027 In section 272ZA (application of trading income rules: cash basis),...

s.sch027 In the italic heading before section 869, for “, interest...

s.sch027 In section 869 (penalties, interest and VAT surcharges: non trades...

s.sch027 In section 1303 of CTA 2009 (penalties, interest and VAT...

s.sch027 FA 2009 is amended as follows.

s.sch027 In section 108 (suspension of penalties during currency of agreement...

s.sch027 (1) Schedule 55 (penalty for failure to make returns etc)...

s.sch027 In section 49E (nature of review etc), after subsection (5)...

s.sch027 (1) Schedule 56 (penalty for failure to make payments on...

s.sch027 In Schedule 38 to FA 2012 (tax agents: dishonest conduct),...

s.sch027 In Schedule 43C to FA 2013 (penalty under section 212A:...

s.sch027 In section 212 of FA 2014 (aggregate penalties)—

s.sch027 (1) Schedule 21 to FA 2015 (penalties in connection with...

s.sch027 FA 2016 is amended as follows.

s.sch027 In section 167 (simple assessments), omit subsections (3) and (4)....

s.sch027 (1) Schedule 20 (penalties for enablers of offshore tax evasion...

s.sch027 (1) Schedule 22 (asset-based penalty for offshore inaccuracies and failures)...

s.sch027 In Schedule 23 (simple assessments), omit paragraph 9.

s.sch027 After section 49E insert— Nature of review: penalties under Schedule...

s.sch027 In Schedule 4 to FA 2017 (pensions: offshore transfers), omit...

s.sch027 In Schedule 18 to F(No.2)A 2017 (requirement to correct certain...

s.sch027 After section 49F insert— Effect of conclusions of review: penalties...

s.sch027 In section 69 (recovery of penalty or interest), in subsection...

s.sch027 In section 103ZA (disapplication of sections 100 to 103 in...

s.sch027 (1) Section 107A (relevant trustees) is amended as follows.

s.sch028 Follower notice penalties

s.sch028 Chapter 2 of Part 4 of FA 2014 (follower notices)...

s.sch028 In the heading of Schedule 30 (section 208 penalty: value...

s.sch028 In Schedule 31 (follower notices and partnerships), after paragraph 4...

s.sch028 (1) In Schedule 31, paragraph 5 is amended as follows....

s.sch028 (1) In Schedule 2 to the National Insurance Contributions Act...

s.sch028 In Schedule 20 to FA 2015 (penalties in connection with...

s.sch028 The amendments made by Parts 1 and 2 of this...

s.sch028 The reference in section 120(2) of FA 2015 (commencement) to...

s.sch028 After section 208 (penalty if corrective action not taken in...

s.sch028 (1) Section 209 (amount of a section 208 penalty) is...

s.sch028 After section 211 (assessment of a section 208 penalty) insert—...

s.sch028 (1) Section 212 (aggregate penalties) is amended as follows.

s.sch028 (1) Section 213 (alteration of assessment of a section 208...

s.sch028 In section 214 (appeal against a section 208 penalty), after...

s.sch028 After section 214 insert— Appeal against a section 208A penalty...

s.sch028 FA 2014 is amended as follows.

s.sch029 Late payment interest and repayment interest: VAT

s.sch029 FA 2009 is amended as follows.

s.sch029 In section 102(4) (repayment interest on sums to be paid...

s.sch029 (1) Schedule 54 (repayment interest) is amended as follows.

s.sch029 (1) Schedule 54A (further provision as to late payment interest...

s.sch030 After Schedule 33 insert— SCHEDULE 33A Promotion structures Section 235...

s.sch030 In section 250 (allocation of promoter reference number), in subsection...

s.sch030 (1) Section 251 (duty of monitored promoter to notify clients...

s.sch030 (1) Section 252 (duty of those notified to notify others...

s.sch030 (1) Section 260 (intermediaries: duty to provide information about clients)...

s.sch030 In section 283 (interpretation)— (a) in subsection (1), at the...

s.sch030 In Schedule 34 (threshold conditions) in paragraph 13B, in sub-paragraph...

s.sch030 (1) Section 245 (withdrawal of monitoring notice) is amended as...

s.sch030 (1) After section 239 insert— Conduct notices: transferees (1) This section applies if an authorised officer becomes aware...

s.sch030 (1) After section 244 insert— Monitoring notices: transferees (1) This section applies if an authorised officer becomes aware...

s.sch030 (1) In section 237 (duty to give conduct notices)—

s.sch030 In section 238 (content of conduct notices), in subsection (3),...

s.sch030 (1) Section 240 (amendment or withdrawal of conduct notice) is...

s.sch030 In section 241A (defeat notices), in subsection (4), for “come...

s.sch030 Schedule 34 (threshold conditions) is amended as follows.

s.sch030 (1) Paragraph 5 (non-compliance with Part 7 of FA 2004)...

s.sch030 Omit section 262 (information required for monitoring compliance with conduct...

s.sch030 In paragraph 7— (a) before the existing text, insert—

s.sch030 In paragraph 10 (exercise of information powers)—

s.sch030 After section 272 insert— Application of Schedule 36 FA 2008...

s.sch030 (1) Section 273 (confidentiality) is amended as follows.

s.sch030 In section 283 (interpretation of Part 5), in subsection (1),...

s.sch030 In Schedule 34 (threshold conditions)— (a) for the italic heading...

s.sch030 (1) Schedule 35 (penalties) is amended as follows.

s.sch030 In section 235 (carrying on a business “as a promoter”),...

s.sch031 Part 7 of FA 2004 (disclosure of tax avoidance schemes)...

s.sch031 (1) Section 313 (duty of parties to notifiable arrangements to...

s.sch031 (1) Section 313ZA (duty to provide details of clients) is...

s.sch031 (1) Section 313ZB (enquiry following disclosure of client details) is...

s.sch031 (1) Section 313ZC (duty of employer to notify HMRC of...

s.sch031 In section 316 (information to be provided in form and...

s.sch031 (1) Section 316C (publication by HMRC) is amended as follows....

s.sch031 In section 316D (section 316C: subsequent judicial rulings), in subsection...

s.sch031 In section 318(1) (interpretation of Part 7), for the definition...

s.sch031 Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes:...

s.sch031 Before section 306 insert— Introduction (1) This Part makes provision about the disclosure of information...

s.sch031 Before Part 1 insert— PART A1 Introduction (1) This Schedule makes provision about the disclosure of information...

s.sch031 In paragraph 10(1) (meaning of “makes a firm approach”), omit...

s.sch031 After paragraph 21 insert— Notice of potential allocation of reference...

s.sch031 In the italic heading before paragraph 23, at the end...

s.sch031 (1) Paragraph 23 (duty of promoter to notify client of...

s.sch031 (1) Paragraph 24 (duty of client to notify parties of...

s.sch031 In the italic heading before paragraph 25, omit “to promoter”....

s.sch031 (1) Paragraph 25 (duty of client to provide information to...

s.sch031 In section 307(4A) (meaning of “makes a firm approach”), omit...

s.sch031 (1) Paragraph 26 (duty of parties to notifiable arrangements to...

s.sch031 In the italic heading before paragraph 27 omit “of promoter”....

s.sch031 (1) Paragraph 27 (duty of promoter to provide details of...

s.sch031 (1) Paragraph 28 (enquiry following disclosure of client details) is...

s.sch031 In paragraph 34 (information to be provided in form and...

s.sch031 (1) Paragraph 36 (publication by HMRC) is amended as follows....

s.sch031 In paragraph 37 (paragraph 36: subsequent judicial rulings), in sub-paragraph...

s.sch031 (1) Paragraph 39 (penalty for failure to comply with duties...

s.sch031 After section 310C insert— Notice of potential allocation of reference...

s.sch031 In paragraph 40 (penalties: supplementary), in sub-paragraph (2), after paragraph...

s.sch031 In paragraph 57(1) (interpretation of Schedule), for the definition of...

s.sch031 (1) Section 98C of TMA 1970 (notification under Part 7...

s.sch031 (1) Chapter 3 of Part 4 of FA 2014 (accelerated...

s.sch031 This Schedule comes into force on the day on which...

s.sch031 (1) Section 310D of FA 2004 (inserted by paragraph 4)...

s.sch031 (1) Paragraph 21A of Schedule 17 to F(No.2)A 2017 (inserted...

s.sch031 (1) Section 312 (duty of promoter to notify client of...

s.sch031 (1) Section 312A (duty of client to notify parties of...

s.sch031 (1) Section 312B (duty of client to provide information to...

s.sch032 After Schedule 43C of FA 2013 insert— SCHEDULE 43D The...

s.sch032 (1) Schedule 43 (general anti-abuse rule: procedural requirements) is amended...

s.sch032 (1) Schedule 43A (procedural requirements: pooling notices and notices of...

s.sch032 (1) Schedule 43B (procedural requirements: generic referral of tax arrangements)...

s.sch032 (1) Schedule 43C (penalty under section 212A: supplementary provision) is...

s.sch032 Part 5 of FA 2013 is amended as follows.

s.sch032 (1) Section 209 (counteracting tax advantages) is amended as follows....

s.sch032 After section 209AB insert— Adjustments under section 209: notices under...

s.sch032 (1) Section 209AC (sections 209AA and 209AB: definitions) is amended...

s.sch032 In section 210 (consequential relieving adjustments)— (a) in subsection (1)(b)...

s.sch032 In section 212A (penalty), in subsection (1)(c)(ii) for “paragraph (c)”...

s.sch032 After section 212A insert— Penalty: partnerships (1) This section applies if, in respect of a partnership—...

s.sch032 In section 214(1)— (a) in the entry for “notice of...

s.sch033 Licensing authorities: requirements to give or obtain tax information

s.sch033 (1) In this Schedule— (a) “authorisation” means an authorisation mentioned...

s.sch033 (1) A reference in this Schedule to an individual or...

s.sch033 (1) In the Transport Act 1985, section 17 (London taxi...

s.sch033 (1) Sub-paragraph (2) applies where— (a) an individual or company...

s.sch033 (1) HMRC must make arrangements (whether by means of a...

s.sch033 (1) For the purposes of this Schedule a person undertakes...

s.sch033 (1) Paragraph 3(2) (requirement of licensing authority to request and...

s.sch033 (1) HMRC (or anyone acting on their behalf) may, for...

s.sch033 (1) The HMRC Commissioners may by regulations make provision about—...

s.sch033 In this Schedule— “authorisation” has the meaning given by paragraph...

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

s.sch034 The existing text of paragraph 47 (right to appeal against...

s.sch034 In paragraph 48 (procedure on appeal against penalty)—

s.sch034 (1) Paragraph 49A (increased daily penalty) is amended as follows....

s.sch034 (1) Paragraph 49B is amended as follows.

s.sch034 Omit paragraph 49C.

s.sch034 (1) Paragraph 21A (taxpayer notices following land transaction return) is...

s.sch034 The amendments made by paragraph 8 have effect whenever the...

Help complying

Guvnor’s practical routes through this instrument.

Packaging producer compliance journey

Understand the overlapping environmental obligations for businesses that handle packaging. Covers Extended Producer Responsibility (EPR), Plastic Packaging Tax (PPT), and Simpler Recycling …

Understanding VAT from scratch

A complete introduction to VAT for first-time registrants. Takes you from zero knowledge to confident VAT compliance, covering when to register, how …

Fix VAT problems

Troubleshooting guide for common VAT errors and problems. Helps you identify your issue and find the right solution - from correcting return …

Set up a limited company

Meet environmental compliance requirements

Navigate your environmental obligations including waste duty of care, pollution prevention, packaging responsibilities, and energy reporting

Manage your tax compliance

Understand and manage your ongoing tax obligations as a UK business owner. Covers Self Assessment, VAT, Corporation Tax, record keeping, Making Tax …

How to complete your VAT return

Step-by-step guidance on what to include in each box of your VAT return. Covers boxes 1-9, rounding rules, common mistakes to avoid, …

Submitting VAT returns

How to calculate VAT, choose an accounting scheme, submit returns through Making Tax Digital, pay on time, correct errors, claim bad debt …

8 more guides that reference this instrument

Corporation tax rates and small profits relief Filing your Self Assessment tax return Meet packaging producer responsibility and Plastic Packaging Tax Packaging waste producer responsibilities Plastic Packaging Tax Associated companies and Corporation Tax Corporation Tax basics Correct VAT return errors

Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

Plastic Packaging Tax (General) Regulations 2022 SI 2022

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Finance Act 2021 (Plastic Packaging Tax)

Does it bind you?

Other Acts binding the same actors

What it requires

Income tax, corporation tax and capital gains tax

Plastic packaging tax

Other taxes

Miscellaneous and final

Schedules

Help complying

Packaging producer compliance journey

Understanding VAT from scratch

Fix VAT problems

Set up a limited company

Meet environmental compliance requirements

Manage your tax compliance

How to complete your VAT return

Submitting VAT returns

Connected legislation