- Enforced by
- HMRC
- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Director or Officer1
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Director or Officer — also bound by 429 other Acts
Insolvency (England and Wales) Rules 2016
162 duties
Companies Act 2006
126 duties
Insolvency Act 1986
77 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 and corporation tax
0 of 18 sections shown18 other sections in this Part — procedural and definitional
Part 2
Other taxes
0 of 13 sections shown13 other sections in this Part — procedural and definitional
s.019
Growth market exemption: qualifying UK multilateral trading facilities etc (opens in a new tab)
Part 3
Miscellaneous and final
0 of 8 sections shown8 other sections in this Part — procedural and definitional
Schedules
Schedules
1 of 385 shown
s.sch009
Statements for certain members who would not otherwise receive one in the tax year 2024-25
Regulated
- Provide pension statement to certain members before end of 2024-25 tax yearDirector or Officer
384 other schedules
s.sch001
CTA 2009 is amended as follows.
s.sch001
FA 1998
s.sch001
FA 2007
s.sch001
CTA 2009
s.sch001
CTA 2010
s.sch001
TIOPA 2010
s.sch001
FA 2013
s.sch001
General commencement of Parts 1 and 2
s.sch001
Assignments and nominations
s.sch001
Avoidance of overlaps and gaps in entitlement during transition
s.sch001
Transitional provision relating to claim notifications
s.sch001
In Part 3, omit Chapter 6A (R&D expenditure credit).
s.sch001
Transitional provision relating to the R&D intensity condition
s.sch001
Higher rate of payable credit for R&D-intensive SMEs from 1 April 2023
s.sch001
In the heading of Part 13, omit “Additional relief for”....
s.sch001
(1) Chapter 1 of Part 13 is amended as follows....
s.sch001
After Chapter 1 of Part 13 insert— Chapter 1A R&D...
s.sch001
(1) Chapter 2 of Part 13 (relief for SMEs on...
s.sch001
Omit Chapter 6 of Part 13 (further provision about Chapters...
s.sch001
For Chapter 8 of Part 13 (cap on aid for...
s.sch001
(1) Chapter 9 of Part 13 (supplementary provision) is amended...
s.sch002
After Part 14 of CTA 2009 insert— Part 14A Films,...
s.sch002
FA 1998
s.sch002
FA 2007
s.sch002
CTA 2009
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FA 2009
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CTA 2010
s.sch002
FA 2016
s.sch002
General commencement
s.sch002
Closure of existing regimes to new productions
s.sch002
Opting into new regime during transitional period
s.sch002
Productions not moving into new regime
s.sch002
Films Act 1985
s.sch002
Continuity between regimes: taxation as separate trade
s.sch002
Continuity between regimes: calculation of expenditure credit
s.sch002
Continuity between regimes: British certification
s.sch002
Continuity between regimes: UK expenditure (films and television programmes)
s.sch002
Transition of video games from European expenditure condition to UK expenditure condition
s.sch002
Calculation of expenditure credit where company previously benefiting from video games tax relief
s.sch002
Transfer of terminal losses between productions in existing and new regimes
s.sch002
FA 1998
s.sch002
FA 2007
s.sch002
CTA 2009
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CTA 2010
s.sch002
In CTA 2009, omit Parts 15 to 15B.
s.sch002
Films Act 1985
s.sch002
ICTA
s.sch003
Introduction
s.sch003
Relief not to be available for companies in insolvency
s.sch003
Transitional provision in relation to paragraph 5
s.sch003
Transitional provision in relation to paragraph 6
s.sch003
Meaning of “theatrical production”
s.sch003
Meaning of “core expenditure”
s.sch003
Provision to emphasise that capital expenditure does not generally qualify for relief
s.sch003
UK expenditure threshold to replace EEA expenditure threshold
s.sch003
EEA expenditure not to qualify for relief
s.sch003
Profit element of non-arm's-length payments to connected parties not to qualify for relief
s.sch003
Amendment of R&D exclusion
s.sch003
Restriction where tax liabilities outstanding: meaning of “payment period”
s.sch004
Introduction
s.sch004
Relief not to be available for companies in insolvency
s.sch004
Transitional provision in relation to paragraph 5
s.sch004
Transitional provision in relation to paragraph 6
s.sch004
Time of election for orchestral concerts to be treated as a series
s.sch004
Meaning of “core expenditure”
s.sch004
Provision to emphasise that capital expenditure does not generally qualify for relief
s.sch004
UK expenditure threshold to replace EEA expenditure threshold
s.sch004
EEA expenditure not to qualify for relief
s.sch004
Profit element of non-arm's-length payments to connected parties not to qualify for relief
s.sch004
Amendment of exclusion for other reliefs
s.sch004
Restriction where tax liabilities outstanding: meaning of “payment period”
s.sch005
Introduction
s.sch005
Transitional provision in relation to paragraph 4
s.sch005
Transitional provision in relation to paragraph 5
s.sch005
Museum and gallery exhibitions not to be wholly remote
s.sch005
Meaning of “core expenditure”
s.sch005
UK expenditure threshold to replace European expenditure threshold
s.sch005
EEA expenditure not to qualify for relief
s.sch005
Profit element of non-arm's-length payments to connected parties not to qualify for relief
s.sch005
Amendment of exclusion for R&D relief and other creative sector reliefs
s.sch005
Restriction where tax liabilities outstanding: meaning of “payment period”
s.sch005
Relief not to be available for companies in insolvency
s.sch006
Power to recover overpayments
s.sch006
Time limit for claims
s.sch006
Supporting information
s.sch007
Amendment of CTA 2010
s.sch007
Holders of excessive rights
s.sch007
Corporate interest restriction and disposal of interests in UK property rich companies
s.sch007
CoACS to be institutional investors
s.sch007
Non-close condition
s.sch007
Certain institutional investors required to meet GDO or non-close condition
s.sch007
Paragraph 4: transitional provision
s.sch007
Insurance companies may be included in group UK REIT
s.sch007
Property financing costs
s.sch007
Single property rule
s.sch007
Disposal of rights or interests in UK property rich funds
s.sch008
Introduction
s.sch008
Qualifying companies to include companies managing qualifying ships
s.sch008
Daily profits of managed ships
s.sch008
Tonnage tax activities include activities in managing ships
s.sch008
Effect of temporarily ceasing to manage or operate qualifying ships
s.sch008
Training requirement
s.sch008
Disapplication of 75% limit for ship managers
s.sch008
Commencement
s.sch009
Part 4 of FA 2004 (pension schemes etc) is amended...
s.sch009
In section 272A (liabilities of independent trustee), in subsection (7)...
s.sch009
(1) Section 256 (enhanced lifetime allowance regulations) is amended as...
s.sch009
(1) Section 261 (enhanced lifetime allowance regulations: documents and information)...
s.sch009
(1) Section 262 (enhanced lifetime allowance regulations: failures to comply)...
s.sch009
(1) Section 263 (lifetime allowance enhanced protection: benefit accrual) is...
s.sch009
Amendments of the Registered Pension Schemes (Provision of Information) Regulations 2006
s.sch009
In regulation 2 (interpretation), in paragraph (1)—
s.sch009
(1) In regulation 3 (provision of information by scheme administrator...
s.sch009
(1) Regulation 7 (percentage of standard lifetime allowance expended on...
s.sch009
(1) Regulation 8 (death: provision of information by scheme administrator...
s.sch009
(1) Regulation 9 (death: provision of information by insurance company...
s.sch009
In section 280 (abbreviations and general index), in the table...
s.sch009
(1) Regulation 10 (death: provision of information by personal representatives...
s.sch009
(1) Regulation 11 (information provided by member to scheme administrator:...
s.sch009
Omit regulation 11B (information provided by members to scheme administrators:...
s.sch009
In regulation 11BA (information provided by members to scheme administrators:...
s.sch009
In regulation 11BB (information provided by members to scheme administrators:...
s.sch009
Omit regulation 12 (information about scheme administrator’s liability for a...
s.sch009
(1) Regulation 12A (provision of information about liability for overseas...
s.sch009
(1) Regulation 14 (information provided to members by scheme administrators...
s.sch009
In regulation 14ZCA (further information provided by scheme administrators on...
s.sch009
(1) Regulation 15 (information between scheme administrators) is amended as...
s.sch009
In Schedule 28 (pension rules and pension death benefit rules),...
s.sch009
(1) Regulation 16 (pensions and annuities in payment: information provided...
s.sch009
(1) Regulation 17 (payments to insurance companies from drawdown pension...
s.sch009
Omit regulations 19 (lump sums to which paragraph 1B of...
s.sch009
Amendments of the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006
s.sch009
Commencement
s.sch009
Availability of individual’s lump sum allowance
s.sch009
Availability of individual’s lump sum and death benefit allowance
s.sch009
Transitional tax-free amount certificates
s.sch009
Availability of member’s overseas transfer allowance
s.sch009
Provision of information by individuals to certification administrators
s.sch009
Provision of information by scheme administrators to members
s.sch009
Paragraphs 125 to 128: interpretation
s.sch009
(1) Schedule 32 (meaning of expressions relating to benefit crystallisation...
s.sch009
Lump sums paid on or after 6 April 2024 where entitlement arose before that date
s.sch009
Lump sum death benefits paid on or after 6 April 2024 that crystallised before that date
s.sch009
Modifications of scheme rules
s.sch009
Continuity of the law
s.sch009
Power to make further transitional provision
s.sch009
Power to make further provision in connection with the abolition of lifetime allowance charge
s.sch009
In Schedule 34 (non-UK schemes: application of certain charges) omit...
s.sch009
Amendments of Part 4 of FA 2004 (pension schemes etc)
s.sch009
In section 164 (authorised member payments), in subsection (2)(c), for...
s.sch009
(1) Section 166 (lump sum rule) is amended as follows....
s.sch009
In section 168 (lump sum death benefit rule), in subsection...
s.sch009
In section 227G (when pension rights are first flexibly accessed)...
s.sch009
In section 204 (tax charges: authorised pensions and lump sums),...
s.sch009
(1) Section 228ZA (tapered reduction of annual allowance: high-income individual)...
s.sch009
In section 264 (false statements etc), in subsection (1)(a), for...
s.sch009
(1) Section 265 (winding-up to facilitate payment of lump sums)...
s.sch009
After section 278 (market value) insert— Disqualifying pension credits (1) For the purposes of this Part, a pension credit...
s.sch009
In section 280 (abbreviations and general index), in the table...
s.sch009
Schedule 29 (authorised lump sums - supplementary) is amended in...
s.sch009
(1) Paragraphs 1 to 3A (pension commencement lump sums) are...
s.sch009
(1) Paragraph 4 (serious ill-health lump sum) is amended as...
s.sch009
(1) Paragraph 4A (uncrystallised funds pension lump sum) is amended...
s.sch009
(1) Paragraph 5 (short service refund lump sum) is amended...
s.sch009
Omit sections 214 to 226 (lifetime allowance charge) and the...
s.sch009
(1) In paragraph 7 (trivial commutation lump sum), in sub-paragraph...
s.sch009
In paragraph 10 (winding-up lump sum), in sub-paragraph (1)(d), for...
s.sch009
Omit paragraph 11 (lifetime allowance excess lump sum) and the...
s.sch009
Omit paragraph 11A (transitional 2013/14 lump sum) and the italic...
s.sch009
In the italic heading before paragraph 12 omit “of Part...
s.sch009
(1) Paragraph 12 (interpretation) is amended as follows.
s.sch009
After paragraph 12 insert— (1) In this Part of this Schedule, a reference to...
s.sch009
(1) In paragraph 13 (defined benefits lump sum death benefit)...
s.sch009
Amendments of Part 9 of ITEPA 2003
s.sch009
In section 565 (structure of Part 9), for the paragraph...
s.sch009
(1) Section 232 (annual allowance charge: cash balance arrangements: adjustments...
s.sch009
(1) Section 566 (nature of charge to tax on pension...
s.sch009
For Chapter 15A substitute— Chapter 15A Lump sums under registered...
s.sch009
Amendments of the Registered Pension Schemes (Authorised Payments) Regulations 2009
s.sch009
Amendments of Part 4 of FA 2004
s.sch009
In section 244 (non-UK schemes: application of certain charges), after...
s.sch009
For section 244A (overseas transfer charge) substitute— Overseas transfer charge:...
s.sch009
(1) Section 244B (exclusion: member and receiving scheme in same...
s.sch009
(1) Section 244C (exclusion: receiving scheme in EEA state or...
s.sch009
In section 244D (exclusion: receiving scheme is an occupational pension...
s.sch009
In section 244E (exclusion: receiving scheme set up by international...
s.sch009
(1) Section 236 (annual allowance charge: defined benefits arrangements: adjustments...
s.sch009
In section 244F (exclusion: receiving scheme is an overseas public...
s.sch009
(1) Section 244G (exclusions: avoidance of double charge, and transitional...
s.sch009
In section 244H (power to provide for further exclusions)—
s.sch009
In section 244I (circumstances in which exclusions do not apply),...
s.sch009
After section 244I insert— Overseas transfer charge: transfers exceeding available...
s.sch009
(1) Section 244J (persons liable to charge) is amended as...
s.sch009
After section 244J insert— Amount of charge (1) Where the overseas transfer charge arises under section 244AC...
s.sch009
(1) Section 244K (amount of charge) is amended as follows....
s.sch009
In section 244M (repayments of charge on subsequent excluding events),...
s.sch009
(1) Schedule 33 (overseas pension schemes: migrant member relief) is...
s.sch009
In section 237B (annual allowance: liability of scheme administrator), in...
s.sch009
(1) Schedule 34 (non-UK schemes: application of certain charges) is...
s.sch009
Amendments of Chapter 4 of Part 9 of ITEPA 2003
s.sch009
Amendments of the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
s.sch009
Amendments of Schedule 29 to FA 2004
s.sch009
Amendments of Schedule 34 to FA 2004
s.sch009
Amendments of Part 2 of Schedule 36 to FA 2004
s.sch009
In the heading, for “lifetime allowance charge” substitute “enhancement of...
s.sch009
Before paragraph 7 and the italic heading before it insert—...
s.sch009
For paragraph 7 (primary protection) substitute— (1) This paragraph applies in the case of an individual...
s.sch009
(1) Paragraph 11 (primary protection: pension debit on or after...
s.sch009
In section 255 (assessments under Part 4 of FA 2004),...
s.sch009
(1) Paragraph 11A (primary protection: pension debit on or after...
s.sch009
(1) Paragraph 12 (enhanced protection) is amended as follows.
s.sch009
In paragraph 13 (enhanced protection: relevant benefit accrual), in sub-paragraph...
s.sch009
(1) Paragraph 15 (enhanced protection: relevant benefit accrual: interpretation) is...
s.sch009
In paragraph 16 (post-commencement earnings limit), in subsection (3), for...
s.sch009
For paragraph 18 (pre-commencement pension credits) substitute— (1) This paragraph applies in the case of an individual...
s.sch009
(1) Paragraph 19 (individuals permitted to take pension before normal...
s.sch009
(1) Paragraph 20 (pre-commencement pensions) is amended as follows.
s.sch009
After paragraph 20 insert— Pension credits from previously crystallised rights...
s.sch009
Amendments of Part 3 of Schedule 36 to FA 2004
s.sch009
Omit section 267 (discharge of liability of scheme administrator to...
s.sch009
Omit paragraph 23A (pre-commencement benefit rights: lump sums before normal...
s.sch009
(1) In paragraph 24 (pre-commencement benefit rights: lump sum rights...
s.sch009
For paragraph 27 (pre-commencement benefit rights: enhanced protection: permitted maximum)...
s.sch009
(1) Paragraph 28 (pre-commencement benefit rights: no enhanced protection: permitted...
s.sch009
For paragraph 29 (pre-commencement benefit rights: enhanced protection: applicable amount)...
s.sch009
After paragraph 29 (substituted by paragraph 84) insert— Chapter 15A of Part 9 of ITEPA 2003 (pension income:...
s.sch009
Omit paragraph 30 (pre-commencement benefit rights: exemption for pension commencement...
s.sch009
For paragraph 34 (pre-commencement benefit rights: application of Schedule 29...
s.sch009
Omit paragraph 35 (pre-commencement benefit rights: winding-up lump sums paid...
s.sch009
Amendment of Part 4 of Schedule 36 to FA 2004
s.sch009
(1) Section 269 (appeal against decision on discharge of liability)...
s.sch009
Amendments of Schedule 18 to FA 2011
s.sch009
Amendments of Schedule 22 to FA 2013
s.sch009
Amendments of Schedule 6 to FA 2014
s.sch009
Amendments of Schedule 4 to FA 2016
s.sch009
Amendments of the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006
s.sch009
Amendments of the Taxation of Pension Schemes (Transitional Provisions) Order 2006
s.sch009
Amendments of the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011
s.sch009
Amendments of the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013
s.sch009
Amendments of the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014
s.sch009
Amendments of Part 4 of FA 2004
s.sch010
Introduction of cash basis default
s.sch010
Before section 24 insert the following italic heading— Professions and...
s.sch010
Before section 25C (inserted by paragraph 5 of this Schedule)...
s.sch010
Before section 27 insert the following italic heading— Rules relating...
s.sch010
Before section 30 insert the following italic heading— Animals kept...
s.sch010
Before section 31 insert the following italic heading— Rules relating...
s.sch010
Amendments of other provisions
s.sch010
Omit section 31C (excluded persons) (but see paragraph 11, which...
s.sch010
In section 32A (application of Chapter 4 of Part 2...
s.sch010
In section 56A (application of Chapter 5 of Part 2...
s.sch010
In section 58 (incidental costs of obtaining finance), in subsection...
s.sch010
After section 24 insert— Basis of accounting Cash basis to...
s.sch010
In section 94E (excluded vehicles), in subsection (3)(b), for “25A”...
s.sch010
(1) Section 96A (capital receipts under, or after leaving, cash...
s.sch010
Section 96B (section 96A: supplementary provision), in subsection (3)—
s.sch010
In section 97A (cash basis: value of trading stock on...
s.sch010
In section 97B (cash basis: value of work in progress...
s.sch010
In section 227A (application of Chapter 17 of Part 2...
s.sch010
In section 227B (cash basis treatment: full relief under Chapter...
s.sch010
In section 239A (spreading on leaving cash basis), in subsection...
s.sch010
In section 240B (meaning of “entering the cash basis”)—
s.sch010
In section 246 (basic meaning of “post-cessation receipt”), in subsection...
s.sch010
In section 25 (generally accepted accounting practice)—
s.sch010
In section 254 (allowable deductions), for subsection (2A) substitute—
s.sch010
In section 783AE (full relief: introduction), in subsection (3)—
s.sch010
In section 786 (meaning of “rent-a-room receipts”), in subsection (5),...
s.sch010
In section 805 (meaning of “qualifying care receipts”), in subsection...
s.sch010
In section 820 (periods of account not ending on 5...
s.sch010
In Part 2 of Schedule 4 (index of defined expressions),...
s.sch010
TMA 1970
s.sch010
TCGA 1992
s.sch010
CAA 2001
s.sch010
(1) Section 1A (capital allowances and charges: cash basis) is...
s.sch010
Omit section 25A (cash basis for small businesses).
s.sch010
In section 4(2ZA)(a) (capital expenditure)— (a) for “an election under...
s.sch010
In section 66A(6) (persons leaving cash basis)—
s.sch010
(1) Section 431D (persons leaving cash basis) is amended as...
s.sch010
(1) Section 462A (persons leaving cash basis) is amended as...
s.sch010
(1) Section 477A (persons leaving cash basis) is amended as...
s.sch010
ITA 2007
s.sch010
Consequential repeals
s.sch010
Commencement
s.sch010
Transitional provision
s.sch010
(1) This paragraph has effect for the purposes of construing...
s.sch010
Before section 26 insert— Election for profits to be calculated...
s.sch010
Paragraphs 48 and 49 apply to professions and vocations as...
s.sch010
Removal of turnover restrictions etc
s.sch010
Removal of interest payments restriction
s.sch010
Removal of loss restrictions
s.sch010
Other amendments of Chapter 3 of Part 2
s.sch011
Introduction
s.sch011
In section 95A (depositary receipts: exception for replacement securities)—
s.sch011
(1) Before section 96 (SDRT: clearance services) insert— Other charges:...
s.sch011
(1) Section 97 (clearance services: exceptions) is amended as follows....
s.sch011
(1) Section 97AA (clearance services: further exception) is renumbered section...
s.sch011
(1) Section 97A (clearance services: election for alternative system of...
s.sch011
After section 97A insert— Depositary receipts and clearance services: further...
s.sch011
In section 97B (transfer between depositary receipt system and clearance...
s.sch011
Omit section 97C (transfers to non-EU depositary receipt and clearance...
s.sch011
In section 79 of FA 1986 (stamp duty: loan capital:...
s.sch011
(1) Schedule 15 to FA 1999 (stamp duty: bearer instruments)...
s.sch011
Stamp duty
s.sch011
In section 131 of FA 1976 (Inter-American Development Bank), in...
s.sch011
(1) In section 126 of FA 1984 (tax exemptions in...
s.sch011
In section 99 of FA 1986 (interpretation), in subsection (10),...
s.sch011
(1) Section 50 of FA 1987 (warrants to purchase Government...
s.sch011
(1) Section 143 of FA 1988 (stamp duty: paired shares)...
s.sch011
Commencement
s.sch011
Transitional provision: depositary receipts: exception from SDRT for replacement securities
s.sch011
Transitional provision: clearance services: exception from SDRT for replacement securities
s.sch011
Transitional provision: bearer instruments
s.sch011
Transitional provision: warrants to purchase Government stock etc
s.sch011
In section 69 (depositary receipts: supplementary), in subsection (1), in...
s.sch011
In section 70 (stamp duty: clearance services)—
s.sch011
After section 72 (clearance services: supplementary) insert— Meaning of “exempt...
s.sch011
Stamp duty reserve tax
s.sch011
(1) In the italic heading before section 93 (SDRT: depositary...
s.sch011
In section 94 (depositary receipts: supplementary), in subsection (1), in...
s.sch011
In section 95 (depositary receipts: exceptions)— (a) in subsection (1),...
s.sch012
(1) F(No.2)A 2023 is amended in accordance with Parts 2...
s.sch012
Adjustments where life assurance business carried on
s.sch012
Exclusion of certain insurance reserve movement expense
s.sch012
Permanent establishment income and expense attribution
s.sch012
Election to spread certain capital gains
s.sch012
Transparent entities etc
s.sch012
Covered taxes
s.sch012
Tax equity partnerships
s.sch012
Reallocation of tax expense
s.sch012
Controlled foreign company tax regimes
s.sch012
Blended CFC regimes
s.sch012
Partnerships
s.sch012
Qualifying foreign tax credits (substitute loss carry forward assets)
s.sch012
Substance based income exclusion: inter-jurisdictional employees and assets
s.sch012
Substance based income exclusion: inclusion of payroll costs and assets voluntary
s.sch012
Substance based income exclusion: impairment losses
s.sch012
Substance based income exclusion: dual use assets
s.sch012
Substance based income exclusion: leases
s.sch012
Substance based income exclusion: power to make further provision
s.sch012
Transfer of assets or liabilities to a member of a multinational group
s.sch012
Investment entity tax transparency election
s.sch012
Meaning of country-by-country report
s.sch012
Qualifying non-profit subsidiaries
s.sch012
Joint ventures
s.sch012
Insurance investment entities
s.sch012
Location of entities
s.sch012
Currency
s.sch012
Application of Pillar Two rules to members of a group
s.sch012
Qualifying domestic top-up tax not treated as accruing
s.sch012
Consistency with Pillar Two rules
s.sch012
Overpaid tax
s.sch012
Intragroup transfers before entry into regime
s.sch012
Transitional safe harbour
s.sch012
Charging permanent establishments of intermediate/partially-owned parent members
s.sch012
Transitional reporting election
s.sch012
Qualifying domestic top-up tax safe harbour
s.sch012
Securitisation entities
s.sch012
Investment entities
s.sch012
Treatment of qualifying refundable tax credits
s.sch012
Effect of becoming subject to Pillar Two rules
s.sch012
Dividends from protected cell companies
s.sch012
Consistency with Pillar Two rules
s.sch012
Chapter 2 of Part 3 (qualifying multinational groups and their members)
s.sch012
Chapter 3 of Part 3 (effective tax rate)
s.sch012
De-merged groups
s.sch012
Chapter 4 of Part 3 (calculation of adjusted profits)
s.sch012
Chapter 5 of Part 3 (covered tax balance)
s.sch012
Chapter 6 of Part 3 (calculation of top-up amounts)
s.sch012
Chapter 7 of Part 3 (allocating top-up amounts)
s.sch012
Chapter 8 of Part 3 (further adjustments)
s.sch012
Chapter 9 of Part 3 (special provision for investment entities etc)
s.sch012
Chapter 10 of Part 3 (definitions etc)
s.sch012
Part 4 (domestic top-up tax)
s.sch012
Schedules 14 to 17
s.sch012
Adjustment for changes in accounting policies and prior period errors
s.sch012
Pension expense
s.sch012
Tax credits
s.sch012
Adjustments for companies in distress
s.sch013
Disqualification for promoting tax avoidance
s.sch013
Minor and consequential amendments
s.sch013
In the Company Directors Disqualification (Northern Ireland) Order 2002 (S.I....
s.sch013
Extent
s.sch013
Practice and procedure
s.sch013
Interpretation
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