OpenLegislation

Instruments made under Finance Act 2002

2002 c. 23 · 98 instruments

InstrumentCitationMadeUnder
Registered Pension Schemes (Provision of Information) 2026 S.I. 2026/818 13 Jul 2026 —
Corporate Interest Restriction (Electronic Communications) 2026 S.I. 2026/352 25 Mar 2026 —
Income Tax (Pay As You Earn) 2026 S.I. 2026/189 27 Feb 2026 —
International Tax Compliance 2025 S.I. 2025/740 24 Jun 2025 —
Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) 2025 S.I. 2025/744 24 Jun 2025 —
Income and Corporation Taxes (Electronic Communications) 2025 S.I. 2025/172 14 Feb 2025 —
Research and Development Relief (Information Requirements etc.) 2024 S.I. 2024/950 11 Sep 2024 —
Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) 2024 S.I. 2024/320 5 Mar 2024 —
Platform Operators (Due Diligence and Reporting Requirements) 2023 S.I. 2023/817 18 Jul 2023 —
Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) 2023 S.I. 2023/813 17 Jul 2023 —
Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) 2023 S.I. 2023/752 4 Jul 2023 —
Income Tax (Pay As You Earn) 2023 S.I. 2023/307 13 Mar 2023 —
International Tax Enforcement (Disclosable Arrangements) 2023 S.I. 2023/38 16 Jan 2023 —
Corporate Interest Restriction (Electronic Communications) 2022 S.I. 2022/770 6 Jul 2022 —
Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) 2022 S.I. 2022/227 4 Mar 2022 —
Pension (Non-Taxable Payments Following Death) (Real Time Information) 2021 S.I. 2021/506 26 Apr 2021 —
Income Tax (Construction Industry Scheme) 2021 S.I. 2021/321 15 Mar 2021 —
Income Tax (Pay As You Earn) 2020 S.I. 2020/88 30 Jan 2020 —
Delivery of Tax Information through Software (Ancillary Metadata) 2019 S.I. 2019/360 25 Feb 2019 —
Value Added Tax 2018 S.I. 2018/261 27 Feb 2018 —
International Tax Compliance 2017 S.I. 2017/598 25 Apr 2017 —
Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) 2017 S.I. 2017/497 29 Mar 2017 —
Income Tax (Construction Industry Scheme) 2016 S.I. 2016/348 11 Mar 2016 —
Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) 2016 S.I. 2016/237 26 Feb 2016 —
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2015 S.I. 2015/1960 3 Dec 2015 —
International Tax Compliance (Crown Dependencies and Gibraltar) 2015 S.I. 2015/873 24 Mar 2015 —
National Savings 2015 S.I. 2015/623 10 Mar 2015 —
Income Tax (Pay As You Earn) 2015 S.I. 2015/171 9 Feb 2015 —
Value Added Tax 2014 S.I. 2014/1497 6 Jun 2014 —
Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) 2014 S.I. 2014/472 12 Mar 2014 —
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2013 S.I. 2013/1843 18 Jul 2013 —
Income Tax (Pay As You Earn) 2013 S.I. 2013/521 14 Mar 2013 —
Income Tax (Pay As You Earn) 2012 S.I. 2012/1895 18 Jul 2012 —
Value Added Tax 2012 S.I. 2012/1899 18 Jul 2012 —
Tax Avoidance Schemes (Information) 2012 S.I. 2012/1836 12 Jul 2012 —
Registered Pension Schemes and Overseas Pension Schemes 2012 S.I. 2012/884 20 Mar 2012 —
Income Tax (Construction Industry Scheme) 2012 S.I. 2012/820 14 Mar 2012 —
Income Tax (Pay As You Earn) 2012 S.I. 2012/822 14 Mar 2012 —
Value Added Tax 2012 S.I. 2012/33 9 Jan 2012 —
Recovery of Import Duties and Export Duties (Andorra) 2011 S.I. 2011/1608 30 Jun 2011 —
Income and Corporation Taxes (Electronic Communications) 2010 S.I. 2010/2942 8 Dec 2010 —
Recovery of Import Duties and Export Duties (Andorra) 2010 S.I. 2010/795 15 Mar 2010 —
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2010 S.I. 2010/809 15 Mar 2010 —
Income Tax (Pay As You Earn) 2010 S.I. 2010/668 8 Mar 2010 —
Value Added Tax 2010 S.I. 2010/559 2 Mar 2010 —
Income and Corporation Taxes (Electronic Communications) 2009 S.I. 2009/3218 7 Dec 2009 —
Value Added Tax 2009 S.I. 2009/2978 9 Nov 2009 —
Income Tax (Pay As You Earn) 2009 S.I. 2009/2029 22 Jul 2009 —
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2008 S.I. 2008/3237 17 Dec 2008 —
Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) 2008 S.I. 2008/383 18 Feb 2008 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2007 S.I. 2007/3431 5 Dec 2007 —
Income Tax (Pay As You Earn) 2007 S.I. 2007/2969 12 Oct 2007 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2007 S.I. 2007/948 21 Mar 2007 —
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2007 S.I. 2007/950 21 Mar 2007 —
Finance Act 2002, Schedule 26, (Parts 2 and 9) 2006 S.I. 2006/3269 7 Dec 2006 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2006 S.I. 2006/3236 6 Dec 2006 —
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2006 S.I. 2006/3238 6 Dec 2006 —
Investment Trusts and Venture Capital Trusts (Definition of Capital Profits, Gains or Losses) 2006 S.I. 2006/1182 26 Apr 2006 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2006 S.I. 2006/936 28 Mar 2006 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2006 S.I. 2006/843 21 Mar 2006 —
Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) 2006 S.I. 2006/570 9 Mar 2006 —
Finance Act 2002, Schedule 26 (Parts 2 and 9) 2005 S.I. 2005/3440 13 Dec 2005 —
Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) 2005 S.I. 2005/3422 12 Dec 2005 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2005 S.I. 2005/3374 7 Dec 2005 —
Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) 2005 S.I. 2005/3376 7 Dec 2005 —
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2005 S.I. 2005/3383 7 Dec 2005 —
Finance Act 2002, Schedule 26, Parts 2 and 9 2005 S.I. 2005/2082 27 Jul 2005 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2005 S.I. 2005/2012 21 Jul 2005 —
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2005 S.I. 2005/2013 21 Jul 2005 —
Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) 2005 S.I. 2005/1709 27 Jun 2005 —
Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) 2005 S.I. 2005/1479 6 Jun 2005 —
Finance Act 2002, Schedule 26, Parts 2 and 9 2005 S.I. 2005/646 16 Mar 2005 —
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2004 S.I. 2004/3256 9 Dec 2004 —
Finance Act 2002, Schedule 26, Parts 2 and 9 2004 S.I. 2004/3270 9 Dec 2004 —
Government Stock (Consequential and Transitional Provision) 2004 S.I. 2004/2744 21 Oct 2004 —
Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) 2004 S.I. 2004/2421 15 Sep 2004 —
Venture Capital Trust (Winding up and Mergers) (Tax) 2004 S.I. 2004/2199 27 Aug 2004 —
Finance Act 2002, Schedule 26, Parts 2 and 9 2004 S.I. 2004/2201 27 Aug 2004 —
Tax Avoidance Schemes (Information) 2004 S.I. 2004/1864 22 Jul 2004 —
Government Stock (Consequential and Transitional Provision) 2004 S.I. 2004/1662 30 Jun 2004 —
Government Stock (Consequential and Transitional Provision) 2004 S.I. 2004/1486 8 Jun 2004 —
Finance Act 2002, section 24, (Appointed Day) 2003 S.I. 2003/3043 27 Nov 2003 —
Finance Act 2002, Section 19 (Appointed Days etc.) 2003 S.I. 2003/3086 27 Nov 2003 —
Income Tax (Pay As You Earn) 2003 S.I. 2003/2682 21 Oct 2003 —
Finance Act 2002, section 126, (Appointed Day) 2003 S.I. 2003/2622 9 Oct 2003 —
Income Tax (Employments) 2003 S.I. 2003/2494 29 Sep 2003 —
Finance Act 2002, Schedule 13 (Appointed Day) 2003 S.I. 2003/1472 5 Jun 2003 —
Finance Act 2002, section 123, (Appointed Day) 2003 S.I. 2003/603 11 Mar 2003 —
Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) 2003 S.I. 2003/96 23 Jan 2003 —
Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day 2003 S.I. 2003/88 22 Jan 2003 —
Finance Act 2002, section 6, (Appointed Day) 2002 S.I. 2002/3056 11 Dec 2002 —
Finance Act 2002, section 22, (Appointed Day) 2002 S.I. 2002/3028 6 Dec 2002 —
Irish Registers of Government Stock (Closure and Transfer) 2002 S.I. 2002/2521 14 Oct 2002 —
Finance Act 2002, section 5(6), (Appointed Date) 2002 S.I. 2002/1926 25 Jul 2002 —
Relief for Community Amateur Sports Clubs (Designation) 2002 S.I. 2002/1966 25 Jul 2002 —
Corporation Tax (Finance Leasing of Intangible Assets) 2002 S.I. 2002/1967 25 Jul 2002 —
Exchange Gains and Losses (Transitional Provisions and Savings) 2002 S.I. 2002/1969 25 Jul 2002 —
Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) 2002 S.I. 2002/1975 25 Jul 2002 —

Worked out from the legislation each instrument's preamble cites as the source of its powers. Most preambles name the provisions in words only, so "Under" is often blank, and an Act cited for another reason (a consultation it requires, say) can appear.

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