{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/schedule",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/schedule.json",
  "legislation": "ukdsi/2009/9780111480915",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "Index of the amendments articles 3 to 12 of the Order make to enactments",
  "text": "Enactments amended\nArticles of Order\nClimate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/7): regulation 6(3)\n4(1)(a)\nFinance Act 1986: sections 66, 90(7A), 92(1D), 99(10)\n(stamp duty, stamp duty reserve tax)\n7\nFinance (No. 2) Act 1992: Schedule 12, paragraph 2(2)(a) (direct taxes)\n3(5)(b)\nFinance Act 1994: section 63(9) (insurance premium tax)\n4(1)(b)\nFinance Act 1996:\nsection 59(9) (landfill tax)\nsection 186(2) (stamp duty)\n4(1)(c)\n10\nFinance Act 1997: Schedule 1, Part 1, paragraph 8(10)(b) (gaming duty)\n4(1)(d)\nFinance Act 1998: Schedule 18, Part 10, paragraph 85(1) (company tax return)\n5(2)(b)\nFinance Act 1999:\nsection 119(3) (stamp duty reserve tax)\nSchedule 13, Part 1, paragraphs 1(4), 1(5) (stamp duty)\n11(a)\n11(b), 11(c)\nFinance Act 2000: section 130(4) (stamp duty)\n3(4)\nFinance Act 2001: Schedule 9, paragraphs 8(2)(b), 8(3) (aggregates levy)\n4(1)(e), 4(2)\nFinance Act 2003: section 66(6) (stamp duty land tax)\n3(5)(a)\nFinance Act 2004: Schedule 11 (direct taxes: construction industry scheme)\n6\nIncome and Corporation Taxes Act 1988:\nsection 234A(1)(a)\nsection 444BC(1)\nsection 755B(2)\nsection 755B(4)\nSchedule 25, Part 2, paragraph 11B(3)\nSchedule 28A, Part 1, paragraph 5(2)(a)\n3(2)(a)\n5(1)\n5(2)(a), 5(3)\n5(4)\n3(5)(c)\n8\nIncome Tax Act 2007: section 853(3)\n3(2)(b)\nIncome Tax (Earnings and Pensions) Act 2003: section 86(3)\n4(1)(g)\nIncome Tax (Incentive Payments for Voluntary Electronic\nCommunication of PAYE Returns) Regulations 2003 (S.I. 2003/2495): regulations 4(2B)(a)(iii), 4(2B)(a)(iv)\n3(7), 3(8)\nIncome Tax (Trading and Other Income) Act 2005:\nsection 752(1)(a)\nsection 755(4)\n12\n3(6)\nInheritance Tax Act 1984: sections 13(5), 103(2), 234(3)(b)\n4(1)(f)\nLandfill Tax Regulations 1996 (S.I. 1996/1527): regulation 33(9)(a)\n4(1)(h)\nLottery Duty Regulations 1993 (S.I. 1993/3212): Schedule 1, Note 2\n3(1)(a)\nSocial Security (Contributions) Regulations 2001 (S.I. 2001/1004): regulation 1(2)\n3(9)\nStamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537): Schedule, Part 2, entry for TMA section 108(2)\n3(3)(a)\nStamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711):\nSchedule, Part 2, entry for TMA section 108(2)\n3(3)(b)\nTaxation of Chargeable Gains Act 1992:\nsection 170(9)(a)\nsection 176(3)\nsection 239(7)\n3(2)(c)\n9\n4(1)(i)\nTax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543): regulation 9(4)(b)\n3(1)(b)\nTaxes Management Act 1970: section 108(2) (company officers)\n3(3)(c)\nValue Added Tax Act 1994: sections 43A(2), 43A(3)\n4(1)(j), 4(3)\nValue Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931):\narticle 3(5)(a)\n4(1)(k)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111480915/schedule",
    "retrieved_at": "2026-10-30T14:57:04.810258+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}