OpenLegislation

The Tax and Civil Partnership Regulations 2005

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2005, ISBN 0110735293

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Regulations laid before the House of Commons under section 103 of the Finance Act 2005, for approval by resolution of the House of Commons.

Capital Gains Tax

corporation tax

income tax

inheritance tax

petroleum revenue tax

stamp duty

stamp duty land tax

Made 2005

Coming into force 2005

A draft of this instrument was laid before the House of Commons in accordance with section 103 of the Finance Act 2005f1 and approved by resolution of that House;

Now, therefore, the Treasury, in exercise of the powers conferred upon them by section 103 of the Finance Act 2005, make the following Regulations:

Annotations to the whole text

Footnotes

f1

2005 (c. 7).

Contents

  1. 1Citation, commencement and effect
  2. 2Finance Act 1984
  3. 3Inheritance Tax Act 1984
  4. 4Inheritance Tax Act 1984
  5. 5Inheritance Tax Act 1984
  6. 6Inheritance Tax Act 1984
  7. 7Inheritance Tax Act 1984
  8. 8Inheritance Tax Act 1984
  9. 9Inheritance Tax Act 1984
  10. 10Inheritance Tax Act 1984
  11. 11Inheritance Tax Act 1984
  12. 12Inheritance Tax Act 1984
  13. 13Inheritance Tax Act 1984
  14. 14Inheritance Tax Act 1984
  15. 15Inheritance Tax Act 1984
  16. 16Inheritance Tax Act 1984
  17. 17Inheritance Tax Act 1984
  18. 18Inheritance Tax Act 1984
  19. 19Inheritance Tax Act 1984
  20. 20Inheritance Tax Act 1984
  21. 21Inheritance Tax Act 1984
  22. 22Inheritance Tax Act 1984
  23. 23Inheritance Tax Act 1984
  24. 24Inheritance Tax Act 1984
  25. 25Inheritance Tax Act 1984
  26. 26Inheritance Tax Act 1984
  27. 27Inheritance Tax Act 1984
  28. 28Inheritance Tax Act 1984
  29. 29Inheritance Tax Act 1984
  30. 30Inheritance Tax Act 1984
  31. 31Inheritance Tax Act 1984
  32. 32Inheritance Tax Act 1984
  33. 33Inheritance Tax Act 1984
  34. 34Inheritance Tax Act 1984
  35. 35Inheritance Tax Act 1984
  36. 36Inheritance Tax Act 1984
  37. 37Inheritance Tax Act 1984
  38. 38Inheritance Tax Act 1984
  39. 39Inheritance Tax Act 1984
  40. 40Finance Act 1985
  41. 41Finance Act 1985
  42. 42Finance Act 1985
  43. 43Finance Act 1986
  44. 44Finance Act 1986
  45. 45Finance Act 1986
  46. 46Finance Act 1986
  47. 47Income and Corporation Taxes Act 1988
  48. 48Income and Corporation Taxes Act 1988
  49. 49Income and Corporation Taxes Act 1988
  50. 50Income and Corporation Taxes Act 1988
  51. 51Income and Corporation Taxes Act 1988
  52. 52Income and Corporation Taxes Act 1988
  53. 53Income and Corporation Taxes Act 1988
  54. 54Income and Corporation Taxes Act 1988
  55. 55Income and Corporation Taxes Act 1988
  56. 56Income and Corporation Taxes Act 1988
  57. 57Income and Corporation Taxes Act 1988
  58. 58Income and Corporation Taxes Act 1988
  59. 59Income and Corporation Taxes Act 1988
  60. 60Income and Corporation Taxes Act 1988
  61. 61Income and Corporation Taxes Act 1988
  62. 62Income and Corporation Taxes Act 1988
  63. 63Income and Corporation Taxes Act 1988
  64. 64Income and Corporation Taxes Act 1988
  65. 65Income and Corporation Taxes Act 1988
  66. 66Income and Corporation Taxes Act 1988
  67. 67Income and Corporation Taxes Act 1988
  68. 68Income and Corporation Taxes Act 1988
  69. 69Income and Corporation Taxes Act 1988
  70. 70Income and Corporation Taxes Act 1988
  71. 71Income and Corporation Taxes Act 1988
  72. 72Income and Corporation Taxes Act 1988
  73. 73Income and Corporation Taxes Act 1988
  74. 74Income and Corporation Taxes Act 1988
  75. 75Income and Corporation Taxes Act 1988
  76. 76Income and Corporation Taxes Act 1988
  77. 77Income and Corporation Taxes Act 1988
  78. 78Income and Corporation Taxes Act 1988
  79. 79Income and Corporation Taxes Act 1988
  80. 80Income and Corporation Taxes Act 1988
  81. 81Income and Corporation Taxes Act 1988
  82. 82Income and Corporation Taxes Act 1988
  83. 83Income and Corporation Taxes Act 1988
  84. 84Income and Corporation Taxes Act 1988
  85. 85Income and Corporation Taxes Act 1988
  86. 86Income and Corporation Taxes Act 1988
  87. 87Income and Corporation Taxes Act 1988
  88. 88Income and Corporation Taxes Act 1988
  89. 89Income and Corporation Taxes Act 1988
  90. 90Income and Corporation Taxes Act 1988
  91. 91Income and Corporation Taxes Act 1988
  92. 92Income and Corporation Taxes Act 1988
  93. 93Income and Corporation Taxes Act 1988
  94. 94Income and Corporation Taxes Act 1988
  95. 95Income and Corporation Taxes Act 1988
  96. 96Income and Corporation Taxes Act 1988
  97. 97Income and Corporation Taxes Act 1988
  98. 98Income and Corporation Taxes Act 1988
  99. 99Income and Corporation Taxes Act 1988
  100. 100Income and Corporation Taxes Act 1988
  101. 101Income and Corporation Taxes Act 1988
  102. 102Income and Corporation Taxes Act 1988
  103. 103Income and Corporation Taxes Act 1988
  104. 104Finance Act 1990
  105. 105Taxation of Chargeable Gains Act 1992
  106. 106Taxation of Chargeable Gains Act 1992
  107. 107Taxation of Chargeable Gains Act 1992
  108. 108Taxation of Chargeable Gains Act 1992
  109. 109Taxation of Chargeable Gains Act 1992
  110. 110Taxation of Chargeable Gains Act 1992
  111. 111Taxation of Chargeable Gains Act 1992
  112. 112Taxation of Chargeable Gains Act 1992
  113. 113Taxation of Chargeable Gains Act 1992
  114. 114Taxation of Chargeable Gains Act 1992
  115. 115Taxation of Chargeable Gains Act 1992
  116. 116Taxation of Chargeable Gains Act 1992
  117. 117Taxation of Chargeable Gains Act 1992
  118. 118Taxation of Chargeable Gains Act 1992
  119. 119Taxation of Chargeable Gains Act 1992
  120. 120Taxation of Chargeable Gains Act 1992
  121. 121Taxation of Chargeable Gains Act 1992
  122. 122Taxation of Chargeable Gains Act 1992
  123. 123Taxation of Chargeable Gains Act 1992
  124. 124Taxation of Chargeable Gains Act 1992
  125. 125Taxation of Chargeable Gains Act 1992
  126. 126Taxation of Chargeable Gains Act 1992
  127. 127Taxation of Chargeable Gains Act 1992
  128. 128Taxation of Chargeable Gains Act 1992
  129. 129Taxation of Chargeable Gains Act 1992
  130. 130Finance Act 1996
  131. 131Finance Act 2000
  132. 132Finance Act 2000
  133. 133Finance Act 2000
  134. 134Finance Act 2002
  135. 135Finance Act 2002
  136. 136Finance Act 2002
  137. 137Income Tax (Earnings and Pensions) Act 2003
  138. 138Income Tax (Earnings and Pensions) Act 2003
  139. 139Income Tax (Earnings and Pensions) Act 2003
  140. 140Income Tax (Earnings and Pensions) Act 2003
  141. 141Income Tax (Earnings and Pensions) Act 2003
  142. 142Income Tax (Earnings and Pensions) Act 2003
  143. 143Income Tax (Earnings and Pensions) Act 2003
  144. 144Income Tax (Earnings and Pensions) Act 2003
  145. 145Income Tax (Earnings and Pensions) Act 2003
  146. 146Income Tax (Earnings and Pensions) Act 2003
  147. 147Income Tax (Earnings and Pensions) Act 2003
  148. 148Income Tax (Earnings and Pensions) Act 2003
  149. 149Income Tax (Earnings and Pensions) Act 2003
  150. 150Income Tax (Earnings and Pensions) Act 2003
  151. 151Income Tax (Earnings and Pensions) Act 2003
  152. 152Income Tax (Earnings and Pensions) Act 2003
  153. 153Income Tax (Earnings and Pensions) Act 2003
  154. 154Income Tax (Earnings and Pensions) Act 2003
  155. 155Income Tax (Earnings and Pensions) Act 2003
  156. 156Income Tax (Earnings and Pensions) Act 2003
  157. 157Income Tax (Earnings and Pensions) Act 2003
  158. 158Income Tax (Earnings and Pensions) Act 2003
  159. 159Income Tax (Earnings and Pensions) Act 2003
  160. 160Income Tax (Earnings and Pensions) Act 2003
  161. 161Income Tax (Earnings and Pensions) Act 2003
  162. 162Income Tax (Earnings and Pensions) Act 2003
  163. 163Income Tax (Earnings and Pensions) Act 2003
  164. 164Income Tax (Earnings and Pensions) Act 2003
  165. 165Income Tax (Earnings and Pensions) Act 2003
  166. 166Income Tax (Earnings and Pensions) Act 2003
  167. 167Income Tax (Earnings and Pensions) Act 2003
  168. 168Income Tax (Earnings and Pensions) Act 2003
  169. 169Income Tax (Earnings and Pensions) Act 2003
  170. 170Income Tax (Earnings and Pensions) Act 2003
  171. 171Income Tax (Earnings and Pensions) Act 2003
  172. 172Income Tax (Earnings and Pensions) Act 2003
  173. 173Income Tax (Earnings and Pensions) Act 2003
  174. 174Finance Act 2003
  175. 175Finance Act 2004
  176. 176Finance Act 2004
  177. 177Finance Act 2004
  178. 178Finance Act 2004
  179. 179Finance Act 2004
  180. 180Finance Act 2004
  181. 181Finance Act 2004
  182. 182Finance Act 2004
  183. 183Income Tax (Trading and Other Income) Act 2005
  184. 184Income Tax (Trading and Other Income) Act 2005
  185. 185Income Tax (Trading and Other Income) Act 2005
  186. 186Income Tax (Trading and Other Income) Act 2005
  187. 187Income Tax (Trading and Other Income) Act 2005
  188. 188Income Tax (Trading and Other Income) Act 2005
  189. 189Income Tax (Trading and Other Income) Act 2005
  190. 190Income Tax (Trading and Other Income) Act 2005
  191. 191Income Tax (Trading and Other Income) Act 2005
  192. 192Income Tax (Trading and Other Income) Act 2005
  193. 193Income Tax (Trading and Other Income) Act 2005
  194. 194Income Tax (Trading and Other Income) Act 2005
  195. 195Income Tax (Trading and Other Income) Act 2005
  196. 196Income Tax (Trading and Other Income) Act 2005
  197. 197Income Tax (Trading and Other Income) Act 2005
  198. 198Income Tax (Trading and Other Income) Act 2005
  199. 199Income Tax (Trading and Other Income) Act 2005
  200. 200Income Tax (Trading and Other Income) Act 2005
  201. Signature
  202. Explanatory note