| Guvnor

Enforced by: HMRC
Status: In Force
Penalty ceiling: Prosecution 1 of 20 obligations carry a fine up to £50,000. 1 carries different penalties and 18 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person7 Trader5 Director or Officer2

Plus 6 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2679 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 863 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

Director or Officer — also bound by 482 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 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 31 sections shown

31 other sections in this Part — procedural and definitional

s.001 Income tax charge for tax year 2022-23

s.002 Main rates of income tax for tax year 2022-23

s.003 Default and savings rates of income tax for tax year 2022-23

s.004 Increase in rates of tax on dividend income

s.005 Freezing starting rate limit for savings for tax year 2022-23

s.006 Rate of surcharge and surcharge allowance

s.007 Abolition of basis periods

s.008 Profits of property businesses: late accounting date rules

s.009 Liability of scheme administrator for annual allowance charge

s.010 Increase of normal minimum pension age

s.011 Public service pension schemes: rectification of unlawful discrimination

s.012 Extension of temporary increase in annual investment allowance

s.013 Structures and buildings allowances: allowance statements

s.014 Qualifying asset holding companies

s.015 Real Estate Investment Trusts

s.016 Film tax relief: films produced to be television programmes

s.017 Temporary increase in theatre tax credit

s.018 Theatrical productions tax relief

s.019 Temporary increase in orchestra tax credit

s.020 Orchestra tax relief

s.021 Temporary increase in museums and galleries exhibition tax credit

s.022 Museums and galleries exhibition tax relief

s.023 Returns for disposals of UK land etc

s.024 Cross-border group relief

s.025 Tonnage tax

s.026 Amendments of section 259GB of TIOPA 2010

s.027 Application of section 124 of TIOPA 2010 in relation to diverted profits tax

s.028 Diverted profits tax: closure notices etc

s.029 Insurance contracts: change in accounting standards

s.030 Deductions allowance in connection with onerous or impaired leases

s.031 Provision in connection with the Dormant Assets Act 2022

Part 2

Residential property developer tax

2 of 21 sections shown

s.046 Requirement to provide information about payments Regulated

Notify HMRC of payments made toward Residential Property Developer TaxTrader

s.047 Non-profit housing companies: exit charge Regulated

Pay Residential Property Developer Tax (RPDT) exit charge when losing statusTrader

19 other sections in this Part — procedural and definitional

s.032 Introduction

s.033 Charge to RPDT

s.034 Meaning of “residential property developer”

s.035 Meaning of “residential property development activities”

s.036 Residential property development activities: “interest in land”

s.037 Residential property development activities: “residential property”

s.038 Meaning of “residential property developer profits or losses”

s.039 Adjusted trading profits and losses

s.040 Attributable joint venture profits and losses

s.041 RPDT reliefs

s.042 Restrictions on RPDT reliefs

s.043 Allowance

s.044 Allowance: joint venture companies

s.045 Application of corporation tax provisions and management of RPDT

s.048 Groups

s.049 Miscellaneous provision

s.050 Interpretation etc

s.051 Commencement

s.052 Anti-forestalling: accelerated profits

Part 3

Economic crime (anti-money laundering) levy

1 of 14 sections shown

s.059 Payments into Consolidated Fund Regulated

Other duties (1) — Crown / regulator

FCA and Gambling Commission must pay collected funds to the Consolidated FundStatutory regulator

13 other sections in this Part — procedural and definitional

s.053 Economic crime (anti-money laundering) levy

s.054 Charge to the levy

s.055 UK revenue: amount

s.056 Relevant accounting period

s.057 UK revenue: determination

s.058 Assessment, payment, collection and recovery

s.060 Application to partnerships

s.061 Collection of information

s.062 Disclosure of information

s.063 Power to make consequential provision

s.064 Regulations

s.065 Interpretation

s.066 Commencement

Part 4

Public interest business protection tax

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.067 Public interest business protection tax

Part 5

Other taxes

0 of 17 sections shown

17 other sections in this Part — procedural and definitional

s.068 Securitisation companies and qualifying transformer vehicles

s.069 Interim operation of margin schemes for used cars etc: Northern Ireland

s.070 Margin schemes and removal or export of goods: VAT-related payments

s.071 Margin schemes and removal or export of goods: zero-rating

s.072 Relief on the importation of dental prostheses

s.073 Identifying where the risk is situated

s.074 Transitioned trade remedies: decisions by Secretary of State

s.075 Reference documents: amount of import duty

s.076 Restriction of use of rebated diesel and biofuels

s.077 Rates of tobacco products duty

s.078 Rates for light passenger or light goods vehicles, motorcycles etc

s.079 Vehicle excise duty: exemption for certain cabotage operations

s.080 HGV road user levy: extension of suspension

s.081 Amounts of gross gaming yield charged to gaming duty

s.082 Excise duty: penalties

s.083 Rates of landfill tax

s.084 Plastic packaging tax

Part 6

Miscellaneous and final

1 of 20 sections shown

s.092 Electronic sales suppression penalties Regulated

Suppress electronic sales recordsAny Person

19 other sections in this Part — procedural and definitional

s.085 Winding-up petitions by an officer of Revenue and Customs

s.086 Publication by HMRC of information about tax avoidance schemes

s.087 Freezing orders: England and Wales

s.088 Warrants for diligence on the dependence: Scotland

s.089 Freezing injunctions: Northern Ireland

s.090 Sections 87, 88 and 89: interpretation etc

s.091 Penalties for facilitating avoidance schemes involving non-resident promoters

s.093 Tobacco products: tracing and security

s.094 Treatment of goods in free zones

s.095 Freeport tax site reliefs: provision about regulations

s.096 Large businesses: notification of uncertain tax treatment

s.097 Discovery assessments for unassessed income tax or capital gains tax

s.098 Notification of liability to income tax and capital gains tax

s.099 Calculation of income tax liability for certain charges relating to pensions

s.100 Power to make temporary modifications of taxation of employment income

s.101 Vehicle CO 2 emissions certificates

s.102 Increase in membership of the Office of Tax Simplification

s.103 Interpretation

s.104 Short title

Schedules

16 of 352 shown

s.010 Public interest business protection tax Regulated

Avoid taking steps that deplete assets of a public interest businessAny Person

s.sch002 Requirement of QAHC to monitor compliance with ownership condition Regulated

Monitor QAHC ownership condition complianceAny Person

s.sch002 Entry notification Regulated

Notify HMRC of intention to become a QAHCTrader

s.sch002 Ownership condition treated as met for initial period Regulated

Notify HMRC if QAHC ownership condition lapses within first 2 yearsDirector or Officer

s.sch002 Information to be provided for accounting periods Regulated

File QAHC return to HMRC with required informationTrader

s.sch002 Requirement to notify when conditions no longer met Regulated

Notify HMRC when QAHC conditions are no longer metAny Person

s.sch002 Wind-down period Regulated

Notify HMRC and wind down QAHC business after ownership breachDirector or Officer

s.sch010 HMRC to determine tax where no return made in time Regulated

Other duties (1) — Crown / regulator

HMRC must estimate tax if no return is filed on timeStatutory regulator

s.sch010 Duty to preserve records Regulated

Keep and preserve tax records for at least 6 yearsAny Person

s.sch010 Claim for relief Regulated

Claim tax relief if you benefited less than the tax chargedAny Person

s.sch013 Procedure for assessing penalty etc Regulated

Other duties (1) — Crown / regulator

HMRC must notify penalty assessments and apply 30-day payment windowStatutory regulator

s.sch014 Assessment Regulated

Other duties (1) — Crown / regulator

HMRC must assess and notify electronic sales suppression penalties within 2 yearsStatutory regulator

s.sch014 Amount of a penalty under paragraph 2, 3 or 4 Regulated

Other duties (1) — Crown / regulator

HMRC must determine penalty amounts for electronic sales suppression offencesStatutory regulator

s.sch014 Daily default penalties Prosecution

Continue to possess electronic sales suppression tool after penalty assessmentAny Person

Fine up to £50,000

s.sch017 Assessment of penalties Regulated

Other duties (1) — Crown / regulator

HMRC must notify penalty assessments within statutory time limitsStatutory regulator

s.sch017 Requirement to notify Regulated

Notify HMRC of uncertain tax amounts in your returnTrader

336 other schedules

s.001 Abolition of basis periods

s.002 Qualifying asset holding companies

s.004 Cross-border group relief

s.005 Insurance contracts: change in accounting standards

s.006 Dormant assets

s.007 RPDT reliefs

s.008 Management of RPDT

s.009 Miscellaneous provision

s.012 Plastic packaging tax

s.sch001 Part 2 of ITTOIA 2005 (trading income) is amended as...

s.sch001 Part 2 (trading income)

s.sch001 In section 47 (business gifts: exceptions), in subsection (3)(b), for...

s.sch001 In section 133 (meaning of “relevant period” for purposes of...

s.sch001 (1) Section 154A (certain non-UK residents with interest on 3.5%...

s.sch001 (1) Section 225ZD (compensation for compulsory slaughter of animals: effect...

s.sch001 In section 240B (“entering the cash basis”), in paragraph (b),...

s.sch001 In section 240C (unrelieved qualifying expenditure: Parts 2, 7 and...

s.sch001 In section 240D (assets not fully paid for), in subsection...

s.sch001 In section 240E (effect of election where predecessor and successor...

s.sch001 In section 246 (basic meaning of “post-cessation receipt”), in subsection...

s.sch001 Chapter 2 (income taxed as trade profits)

s.sch001 Part 5 (miscellaneous income)

s.sch001 Part 6A (income charged under ITTOIA 2005: trading and property allowances)

s.sch001 Part 7 (rent-a-room and qualifying care relief)

s.sch001 (1) Section 805 (meaning of “qualifying care receipts”) is amended...

s.sch001 Omit section 828 (overlap profit).

s.sch001 Part 9 (partnerships)

s.sch001 In section 857 (partners to whom the remittance basis applies),...

s.sch001 In section 860 (adjustment income), in subsection (7), for “856”...

s.sch001 Part 10 (general provisions)

s.sch001 Schedule (abbreviations and defined expressions)

s.sch001 After section 7 insert— Apportionment etc of profits to tax...

s.sch001 Taxes Management Act 1970

s.sch001 In section 8 (personal return), in subsection (1C), omit “or...

s.sch001 In Schedule A1 (as inserted by section 60(3) of F(No.2)A...

s.sch001 Capital Allowances Act 2001

s.sch001 (1) Section 59 (unrelieved qualifying expenditure) is amended as follows....

s.sch001 In section 419A (unrelieved qualifying expenditure: entry to cash basis),...

s.sch001 In section 461A (unrelieved qualifying expenditure: entry to cash basis),...

s.sch001 In section 475A (unrelieved qualifying expenditure: entry to cash basis),...

s.sch001 Income Tax Act 2007

s.sch001 In section 24A (limit on Step 2 deductions), omit subsection...

s.sch001 Chapter 3A (trade profits: cash basis)

s.sch001 In section 60 (overview of Chapter), in subsection (3), omit...

s.sch001 Omit sections 61 and 62 (losses of a tax year...

s.sch001 (1) Section 66 (restriction on relief unless trade is commercial)...

s.sch001 (1) Section 70 (determining losses in previous tax years) is...

s.sch001 In section 74 (restrictions on relief unless trade is commercial...

s.sch001 (1) Section 74C (meaning of “non-active capacity” for purposes of...

s.sch001 (1) Section 75 (trade leasing allowances given to individuals) is...

s.sch001 In section 83 (carry forward against subsequent trade profits), in...

s.sch001 (1) Section 90 (losses that are “terminal losses”) is amended...

s.sch001 (1) Section 103B (meaning of “non-active partner” etc) is amended...

s.sch001 (1) Section 31B (relevant maximum for purposes of section 31A)...

s.sch001 In section 104 (restriction on reliefs for limited partners), in...

s.sch001 In section 107 (restriction on reliefs for members of LLPs),...

s.sch001 In section 110 (restriction on reliefs for non-active partners in...

s.sch001 In section 113 (unrelieved losses brought forward), in subsection (7),...

s.sch001 (1) Section 525 (meaning of “charitable trade”) is amended as...

s.sch001 In section 528 (condition as to trading and miscellaneous incoming...

s.sch001 In section 544 (section 543: supplementary), omit subsection (4).

s.sch001 In section 681AD (relevant income tax relief: deduction not to...

s.sch001 In section 681CC (tax deduction not to exceed commercial rent),...

s.sch001 (1) Section 795 (meaning of “post-1 December 2004 loss”) is...

s.sch001 In section 31C (excluded persons for purposes of section 31A),...

s.sch001 Taxation (International and Other Provisions) Act 2010

s.sch001 (1) Subject to sub-paragraph (3), the amendments made by Parts...

s.sch001 Application of this Part of this Schedule

s.sch001 Basis period for the tax year 2023-24

s.sch001 Application of this Part of this Schedule

s.sch001 Basis period for tax year 2023-24

s.sch001 Relevant maximum for purposes of cash basis election

s.sch001 Late accounting date rules

s.sch001 Deductions for overlap profit allowed under this Part of this Schedule

s.sch001 Trade profits if there is no transition part of the basis period for the tax year 2023-24

s.sch001 (1) Section 31E (calculation of profits on cash basis) is...

s.sch001 Trade profits if there is a transition part of the basis period for the tax year 2023-24

s.sch001 Treatment of losses arising from deduction for overlap profit

s.sch001 Spreading of transition profits

s.sch001 Election to accelerate charge

s.sch001 Transition profits ignored in averaging of profits of farmers and creative artists

s.sch001 Calculation of income tax liability on amount of transition profits

s.sch001 Other modifications

s.sch001 Application of this Part of this Schedule

s.sch001 Basis period for tax year 2023-24

s.sch001 Deductions for overlap profit allowed under this Part of this Schedule

s.sch001 Chapter 15 (basis periods)

s.sch001 Deducted overlap profits in excess of other profits of tax year 2023-24

s.sch001 ITTOIA 2005 is amended as follows.

s.sch002 Introduction

s.sch002 Relevant qualifying investors

s.sch002 Intermediate company

s.sch002 Activity condition and investment strategy condition

s.sch002 Entry into regime

s.sch002 Corporation tax consequences of becoming a QAHC

s.sch002 Application of paragraph 17(2) to formerly non-resident companies

s.sch002 Adjustment of gains to avoid double charge

s.sch002 Conditions for being a qualifying asset holding company

s.sch002 Ring fencing of QAHC business

s.sch002 Disapplication of Part 7ZA of CTA 2010

s.sch002 Assets entering and leaving the ring fence

s.sch002 Adjustment of gains to avoid double charge on assets crossing the ringfence

s.sch002 Exit notification

s.sch002 Curing of certain breaches

s.sch002 Exiting the regime

s.sch002 Ownership condition

s.sch002 Timings of transactions that lead to breach of ownership condition

s.sch002 Corporation tax consequences of ceasing to be a QAHC

s.sch002 Certain interest payments made around exit to be treated as made by a QAHC

s.sch002 Acquisition of assets into and out of QAHC ring fence business from other member of group

s.sch002 Continuity of substantial shareholdings between group members

s.sch002 Gain or loss arising where section 179 of TCGA 1992 applies in relation to transfer of assets

s.sch002 Non-close QAHCs treated as close companies for certain purposes

s.sch002 Exchange gains

s.sch002 Amortised cost basis not required for certain connected companies relationships

s.sch002 Only direct and certain indirect interests to constitute “relevant interests”

s.sch002 Transfer pricing: participation condition always met for investors in a QAHC etc

s.sch002 Transfer pricing: no small and medium-sized enterprise exemption

s.sch002 Application of corporate interest restriction rules (non-consolidation of certain subsidiaries)

s.sch002 Application of corporate interest restriction rules (consolidation of QAHC stacks)

s.sch002 Treatment of certain distributions

s.sch002 Application of hybrid and other mismatches rules where paragraph 44 applies

s.sch002 Payments of distributions etc to individual to whom the remittance basis applied or who makes a foreign income or gain claim

s.sch002 Purchase of own shares

s.sch002 Disapplication of paragraph 47 during cure period for certain non-category A investors

s.sch002 Transactions in securities rules

s.sch002 Determining relevant interests

s.sch002 Late interest

s.sch002 Deeply discounted securities

s.sch002 Overseas property income of a QAHC

s.sch002 No chargeable gain on disposal of overseas land or certain shares

s.sch002 Stamp duty and SDRT exemption for repurchase of own shares or loan capital

s.sch002 In Part 15 of ITA 2007 (deduction of income tax...

s.sch002 Minor and consequential amendments

s.sch002 Making of notifications and returns

s.sch002 Interpretation

s.sch002 Alternative finance arrangements

s.sch002 Determining relevant interests: transparent entities

s.sch002 References to voting power

s.sch002 Category A investors

s.sch002 Qualifying funds

s.sch003 Real Estate Investment Trusts

s.sch003 The amendments made by this Schedule are to Part 12...

s.sch003 Conditions for companies in relation to UK REITs

s.sch003 Requirements for financial statements

s.sch003 Balance of business test

s.sch003 Holders of excessive rights

s.sch003 Application and commencement

s.sch004 CTA 2010

s.sch004 FA 2013

s.sch004 Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689)

s.sch004 (1) The amendments made by section 24(3) and paragraph 1...

s.sch004 (1) The amendments made by section 24(2) and paragraph 2...

s.sch004 (1) The amendments made by section 24(4), and section 24(5)...

s.sch004 In this Part— “claimant company” has the meaning given by...

s.sch005 (1) The Treasury may by regulations make such provision as...

s.sch005 In FA 2012 omit section 79 (spreading of acquisition expenses)....

s.sch005 (1) In consequence of the amendment made by paragraph 2...

s.sch005 This Part comes into force on such day as the...

s.sch005 The Treasury may by regulations make transitional, transitory or saving...

s.sch005 Regulations under paragraph 5 may make different provision for different...

s.sch006 Amendment to TCGA 1992

s.sch006 Amendment to FA 2008

s.sch006 Amendments to the Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008 (S.I. 2008/2682)

s.sch006 Exemption for reclaim amounts in respect of individual investment plans

s.sch006 Power to make provision for the purposes of the Income Tax Acts and TCGA 1992 in relation to dormant assets

s.sch006 Commencement

s.sch007 Introduction

s.sch007 Limitation on amount of RPDT group relief to be given

s.sch007 Arrangements for transfer of companies

s.sch007 Introduction

s.sch007 In this Part of this Schedule, in relation to losses...

s.sch007 In this Part of this Schedule, “company” means any body...

s.sch007 Surrender of company’s carried-forward losses for an accounting period

s.sch007 Claims for RPDT group relief for carried-forward losses

s.sch007 Giving of RPDT group relief for carried-forward losses

s.sch007 Limitation on amount of group relief for carried-forward losses to be given

s.sch007 Payments for relief

s.sch007 Carry forward of a trading loss to next accounting period

s.sch007 Change in company ownership

s.sch007 Meaning of “relief group”

s.sch007 Meaning of “adjusted trading loss”

s.sch007 Carry forward of trading losses to subsequent accounting periods

s.sch007 Introduction

s.sch007 In this Part of this Schedule, in relation to an...

s.sch007 In this Part of this Schedule, “company” means any body...

s.sch007 Surrender of company’s losses for an accounting period

s.sch007 Claims for RPDT group relief

s.sch007 Giving of RPDT group relief

s.sch008 Amendments of TMA 1970

s.sch008 Amendments of FA 1998

s.sch009 Residential property developer tax to be ignored for corporation tax purposes

s.sch009 Payments made for RPDT reliefs to be ignored for corporation tax purposes

s.sch009 Provision made or imposed between RPD activities and other activities of the same company

s.sch009 Provision made or imposed between an RP developer and another person under the same control

s.sch010 Charge on value of assets held for qualifying purposes

s.sch010 Time limits in relation to assessment under paragraph 9

s.sch010 Amendments and corrections of return

s.sch010 Enquiry into return

s.sch010 Completion of enquiry

s.sch010 Amendment of return by taxpayer during enquiry

s.sch010 Amendment of return during enquiry by HMRC to prevent loss of tax

s.sch010 Date by which payment to be made after amendment or correction of self-assessment

s.sch010 Discovery assessment

s.sch010 Assessment procedure

s.sch010 Meaning of “public interest business” and “special measures”

s.sch010 Time limits for assessments

s.sch010 Appeals

s.sch010 Collection and recovery

s.sch010 Overpaid tax

s.sch010 Claims under this Schedule

s.sch010 Penalty for failure to submit return

s.sch010 Penalties for errors

s.sch010 Failure to pay public interest business protection tax on time

s.sch010 Interest

s.sch010 Adjusted value of assets

s.sch010 Application of information, inspection and data-gathering powers

s.sch010 Documents

s.sch010 Disclosures to persons who are joint and severally liable to tax

s.sch010 Application of public interest business protection tax to partnerships and trusts

s.sch010 Territorial application of tax

s.sch010 Power to provide for reliefs etc

s.sch010 Anti-avoidance

s.sch010 No deduction for public interest business protection tax

s.sch010 Information sharing

s.sch010 Application of the Provisional Collection of Taxes Act 1968

s.sch010 Liability of associated companies

s.sch010 Power to apply, disapply or modify provisions of relevant tax legislation

s.sch010 Regulations

s.sch010 Interpretation of Schedule

s.sch010 Commencement and expiry

s.sch010 Joint and several liability of connected persons and others who may benefit

s.sch010 Qualifying interests in company, partnership or unincorporated association

s.sch010 Requirement to file return and pay tax chargeable under paragraph 1

s.sch010 Notice to file return in respect of joint and several liability under paragraph 4 or 5

s.sch011 Restriction of use of rebated diesel and biofuels

s.sch011 HODA 1979 is amended as follows.

s.sch011 The following provisions of Schedule 21 to FA 2021 (restriction...

s.sch011 In section 12 (rebate not allowed on fuel for road...

s.sch011 In section 13 (penalties for contravention of section 12)—

s.sch011 In section 14E as it extends to Northern Ireland (restrictions...

s.sch011 In section 14F as it extends to England and Wales...

s.sch011 In section 24 (control of use of duty-free and rebated...

s.sch011 In section 24A (penalties for misuse of marked oil)—

s.sch011 In section 27 (interpretation), in subsection (1B)—

s.sch011 In Schedule 1A (excepted machines) (as inserted by paragraph 22...

s.sch012 Part 2 of FA 2021 (plastic packaging tax) is amended...

s.sch012 No charge for persons below de minimis

s.sch012 Time of importation

s.sch012 Reliefs for persons enjoying certain immunities and privileges

s.sch012 Records

s.sch012 Groups

s.sch012 Secondary liability and assessment notices etc: acting in the course of a related business

s.sch013 Penalties for facilitating avoidance schemes involving non-resident promoters

s.sch013 Liability to penalty

s.sch013 Amount of penalty

s.sch013 Appeals

s.sch013 Application of provisions of TMA 1970

s.sch013 Application of information and inspection powers

s.sch013 Application

s.sch013 Interpretation

s.sch014 Electronic sales suppression

s.sch014 Meaning of “electronic sales suppression tool” etc

s.sch014 Special reduction

s.sch014 Appeal

s.sch014 Enforcement

s.sch014 Application of provisions of TMA 1970

s.sch014 Power to change amount of penalty

s.sch014 Interpretation

s.sch014 Application of Schedule 36 to FA 2008 (information and inspection powers)

s.sch014 General modifications of Schedule 36 to FA 2008 as applied

s.sch014 Specific modifications of Schedule 36 to FA 2008 as applied

s.sch014 Penalty for making an electronic sales suppression tool

s.sch014 Penalty for supplying an electronic sales suppression tool

s.sch014 Penalty for promoting use of a tool to suppress an electronic sales record

s.sch014 Penalty for possession etc of an electronic sales suppression tool

s.sch014 Legitimate activity

s.sch014 Double jeopardy

s.sch015 Treatment of goods in free zones

s.sch015 VATA 1994 is amended as follows.

s.sch015 In section 6(1) (time of supply), for “and 18C” substitute...

s.sch015 In section 7(1) (place of supply of goods), for “and...

s.sch015 In section 7A(1) (place of supply of services), after “applies”...

s.sch015 In section 17 (free zone regulations) omit subsection (2).

s.sch015 In section 18 (goods subject to a warehousing regime: place...

s.sch015 At the end of Part 3 (application of VATA 1994...

s.sch015 This Schedule is treated as having come into force on...

s.sch016 Freeport tax site reliefs: provision about regulations

s.sch016 Part 2 of CAA 2001 (plant and machinery allowances) is...

s.sch016 In section 45O (expenditure on plant and machinery for use...

s.sch016 (1) Section 45R (effect of plant or machinery subsequently being...

s.sch016 (1) Section 570B of CAA 2001 (orders and regulations made...

s.sch016 (1) Section 270BNC of CAA 2001 (structures and buildings allowances:...

s.sch016 (1) In Schedule 6C to FA 2003 (stamp duty land...

s.sch017 Large businesses: notification of uncertain tax treatment

s.sch017 This Part applies for the purposes of this Schedule.

s.sch017 Uncertain tax treatment

s.sch017 Threshold test

s.sch017 “Tax advantage” in relation to income tax or corporation tax

s.sch017 “Tax advantage” in relation to VAT

s.sch017 Value of a tax advantage

s.sch017 The “expected amount”

s.sch017 Relevant period

s.sch017 Related amounts

s.sch017 General exemption

s.sch017 Exemption for certain group transactions

s.sch017 “Company” and “qualifying company”

s.sch017 Penalty for non-compliance with paragraph 8

s.sch017 First, second and further failures

s.sch017 Reasonable excuse

s.sch017 Appeal

s.sch017 Enforcement

s.sch017 Power to change amount of penalty

s.sch017 “Tribunal”

s.sch017 Regulations

s.sch017 Application of provisions of TMA 1970

s.sch017 “Group”

s.sch017 Interpretation

s.sch017 In Schedule 14 to F(No.2)A 2017 (digital reporting and record-keeping...

s.sch017 The reference in section 61(6) of F(No.2)A 2017 (commencement) to...

s.sch017 This Schedule applies in relation to relevant returns that are...

s.sch017 “Partnership” and “qualifying partnership”

s.sch017 “Relevant tax” and “relevant return”

s.sch017 “Financial year”

s.sch017 “Turnover” and “balance sheet total”

s.sch017 Deadline for notification

s.sch018 Vehicle CO 2 emissions certificates

s.sch018 (1) Section 268C of CAA 2001 (terms relating to emissions)...

s.sch018 Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits:...

s.sch018 In section 134(1) (meaning of car with a CO2 emissions...

s.sch018 (1) In section 136 (car with a CO2 emissions figure:...

s.sch018 (1) In section 137 (car with a CO2 emissions figure:...

s.sch018 (1) Section 171(1) (minor definitions: general) is amended as follows....

s.sch018 In the Income Tax (Pay As You Earn) Regulations 2003...

s.sch018 (1) In Part 1A of Schedule 1 to VERA 1994...

s.sch018 (1) The Treasury may by regulations made by statutory instrument...

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6 more guides that reference this instrument

Associated companies and Corporation Tax Corporation tax rates and small profits relief File partnership tax returns (SA800) How partners pay tax on profits How taxes work for limited companies Register your company for Corporation Tax

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 2022

Does it bind you?

Other Acts binding the same actors

What it requires

Income tax, corporation tax and capital gains tax

Residential property developer tax

Economic crime (anti-money laundering) levy

Public interest business protection tax

Other taxes

Miscellaneous and final

Schedules

Help complying

Set up a limited company

Form a business partnership

Manage your tax compliance

File your first Corporation Tax return

Corporation Tax quick compliance check

Change your business structure