| Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) 2010 |
S.I. 2010/529 |
2 Mar 2010 |
Section 282, Section 283 |
| Taxation of Pensions Schemes (Rates, etc) 2010 |
S.I. 2010/536 |
2 Mar 2010 |
Section 205 |
| Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2010 |
S.I. 2010/407 |
22 Feb 2010 |
Section 306 |
| Registered Pension Schemes (Modification of the Rules of Existing Schemes) 2009 |
S.I. 2009/3055 |
19 Nov 2009 |
Schedule 36 paragraph 3, Section 282 |
| Income Tax (Construction Industry Scheme) 2009 |
S.I. 2009/2030 |
22 Jul 2009 |
Section 71 |
| Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) 2009 |
S.I. 2009/2047 |
21 Jul 2009 |
Schedule 34 paragraph 7, Schedule 34 paragraph 12, Schedule 34 paragraph 19 |
| Taxation of Pension Schemes (Transitional Provisions) 2009 |
S.I. 2009/1989 |
20 Jul 2009 |
Section 283 |
| Pension Schemes (Reduction in Pension Rates) 2009 |
S.I. 2009/1311 |
28 May 2009 |
Schedule 28 paragraph 2 |
| Taxation of Pension Schemes (Transitional Provisions) 2009 |
S.I. 2009/1172 |
7 May 2009 |
Section 283 |
| Registered Pension Schemes (Authorised Payments) 2009 |
S.I. 2009/1171 |
6 May 2009 |
Section 164 |
| Tax Avoidance Schemes (Information) 2009 |
S.I. 2009/611 |
11 Mar 2009 |
Section 312, Section 312A, Section 313 |
| Taxation of Pension Schemes (Transitional Provisions) 2008 |
S.I. 2008/2990 |
17 Nov 2008 |
Section 283 |
| Registered Pension Schemes (Transfer of Sums and Assets) 2008 |
S.I. 2008/1946 |
22 Jul 2008 |
Schedule 28 paragraph 3, Schedule 28 paragraph 17 |
| Tax Avoidance Schemes (Information) 2008 |
S.I. 2008/1947 |
22 Jul 2008 |
Section 312, Section 312A |
| Income Tax (Construction Industry Scheme) 2008 |
S.I. 2008/1282 |
12 May 2008 |
Schedule 11 paragraph 4, Schedule 11 paragraph 8, Schedule 11 paragraph 12 |
| Income Tax (Construction Industry Scheme) 2008 |
S.I. 2008/740 |
13 Mar 2008 |
Section 71 |
| Registered Pension Schemes (Provision of Information) 2008 |
S.I. 2008/720 |
12 Mar 2008 |
Section 251 |
| Registered Pension Schemes (Authorised Member Payments) 2007 |
S.I. 2007/3532 |
14 Dec 2007 |
Section 164 |
| Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) 2007 |
S.I. 2007/3533 |
14 Dec 2007 |
Schedule 29 paragraph 1 |
| Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) 2007 |
S.I. 2007/3000 |
19 Oct 2007 |
Schedule 15 paragraph 23 |
| Tax Avoidance Schemes (Information) 2007 |
S.I. 2007/2153 |
24 Jul 2007 |
Section 306A, Section 308, Section 308A, Section 313A, Section 313B, Section 318 |
| Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) 2007 |
S.I. 2007/1600 |
4 Jun 2007 |
Section 150 |
| Registered Pension Schemes (Block Transfers) (Permitted Membership Period) 2007 |
S.I. 2007/838 |
14 Mar 2007 |
Schedule 36 paragraph 22 |
| Registered Pension Schemes (Bridging Pensions) 2007 |
S.I. 2007/826 |
13 Mar 2007 |
Schedule 28 paragraph 2 |
| Taxation of Pension Schemes (Protected Rights and Pension Commencement Lump Sums) 2007 |
S.I. 2007/829 |
13 Mar 2007 |
Section 281 |
| Registered Pension Schemes (Splitting of Schemes) 2007 |
S.I. 2007/793 |
12 Mar 2007 |
Section 274A |
| Income Tax (Construction Industry Scheme) 2007 |
S.I. 2007/672 |
5 Mar 2007 |
Section 60, Section 70, Section 71 |
| Registered Pension Schemes (Standard Lifetime and Annual Allowances) 2007 |
S.I. 2007/494 |
21 Feb 2007 |
Section 218, Section 228 |
| Finance Act 2004, Section 61(2), (Relevant Percentage) 2007 |
S.I. 2007/46 |
11 Jan 2007 |
Section 61 |
| Insurance Companies (Corporation Tax Acts) 2006 |
S.I. 2006/3270 |
7 Dec 2006 |
Section 46 |
| Finance Act 2004, Section 77(1) and (7), (Appointed Day) 2006 |
S.I. 2006/3240 |
6 Dec 2006 |
Section 77 |
| Registered Pension Schemes (Enhanced Lifetime Allowance) 2006 |
S.I. 2006/3261 |
6 Dec 2006 |
Schedule 36 paragraph 11A, Schedule 36 paragraph 15A, Section 220, Section 221, Section 224, Section 251, Section 256, Schedule 36 paragraph 7, Schedule 36 paragraph 12, Schedule 36 paragraph 18 |
| Taxation of Pension Schemes (Transitional Provisions) 2006 |
S.I. 2006/2004 |
24 Jul 2006 |
Section 283 |
| Registered Pension Schemes (Extension of Migrant Member Relief) 2006 |
S.I. 2006/1957 |
20 Jul 2006 |
Schedule 33 paragraph 4 |
| Pensions Schemes (Taxable Property Provisions) 2006 |
S.I. 2006/1958 |
20 Jul 2006 |
Section 273ZA, Schedule 29A paragraph 33, Schedule 29A paragraph 34, Schedule 29A paragraph 36, Schedule 29A paragraph 37 |
| Investment-regulated Pension Schemes (Exception of Tangible Moveable Property) 2006 |
S.I. 2006/1959 |
20 Jul 2006 |
Schedule 29A paragraph 11 |
| Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) 2006 |
S.I. 2006/1960 |
20 Jul 2006 |
Schedule 34 paragraph 4, Schedule 34 paragraph 7, Schedule 34 paragraph 7A |
| Registered Pension Schemes (Provision of Information) 2006 |
S.I. 2006/1961 |
20 Jul 2006 |
Section 169, Section 251, Schedule 36 paragraph 51 |
| Taxation of Pension Schemes (Transitional Provisions) 2006 |
S.I. 2006/1962 |
20 Jul 2006 |
Section 283 |
| Taxation of Pension Schemes 2006 |
S.I. 2006/1963 |
20 Jul 2006 |
Section 281 |
| Partnerships (Restrictions on Contributions to a Trade) 2006 |
S.I. 2006/1639 |
21 Jun 2006 |
Section 122A |
| Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2006 |
S.I. 2006/1543 |
15 Jun 2006 |
Section 306 |
| Tax Avoidance Schemes (Information) 2006 |
S.I. 2006/1544 |
15 Jun 2006 |
Section 308, Section 309, Section 310, Section 313, Section 317, Section 318 |
| Registered Pension Schemes (Authorised Reductions) 2006 |
S.I. 2006/1465 |
6 Jun 2006 |
Schedule 28 paragraph 2 |
| Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) 2006 |
S.I. 2006/744 |
14 Mar 2006 |
Section 281 |
| Taxation of Pension Schemes 2006 |
S.I. 2006/745 |
14 Mar 2006 |
Section 281 |
| Registered Pension Schemes (Provision of Information) 2006 |
S.I. 2006/567 |
9 Mar 2006 |
Section 220, Section 221, Section 224, Section 251, Section 256, Schedule 36 paragraph 7, Schedule 36 paragraph 12, Schedule 36 paragraph 18 |
| Registered Pension Schemes (Prescribed Manner of Determining Amount of Annuities) 2006 |
S.I. 2006/568 |
9 Mar 2006 |
Schedule 28 paragraph 3, Schedule 28 paragraph 6, Schedule 28 paragraph 17, Schedule 28 paragraph 20 |
| Registered Pension Schemes (Splitting of Schemes) 2006 |
S.I. 2006/569 |
9 Mar 2006 |
Section 274A |
| Registered Pension Schemes (Authorised Member Payments) 2006 |
S.I. 2006/571 |
9 Mar 2006 |
Section 164 |
| Taxation of Pension Schemes (Transitional Provisions) 2006 |
S.I. 2006/572 |
9 Mar 2006 |
Section 283 |
| Registered Pension Schemes (Authorised Surplus Payments) 2006 |
S.I. 2006/574 |
9 Mar 2006 |
Section 177 |
| Registered Pension Schemes (Authorised Payments — Arrears of Pension) 2006 |
S.I. 2006/614 |
9 Mar 2006 |
Section 164 |
| Taxation of Judicial Pensions (Consequential Provisions) 2006 |
S.I. 2006/497 |
28 Feb 2006 |
Section 281 |
| Registered Pension Schemes (Block Transfers) (Permitted Membership Period) 2006 |
S.I. 2006/498 |
28 Feb 2006 |
Schedule 36 paragraph 22 |
| Registered Pension Schemes (Transfer of Sums and Assets) 2006 |
S.I. 2006/499 |
28 Feb 2006 |
Section 169, Schedule 28 paragraph 2, Schedule 28 paragraph 3, Schedule 28 paragraph 6, Schedule 28 paragraph 16, Schedule 28 paragraph 17, Schedule 28 paragraph 20 |
| Registered Pension Schemes (Modification of the Rules of Existing Schemes) 2006 |
S.I. 2006/364 |
16 Feb 2006 |
Schedule 36 paragraph 3 |
| Registered Pension Schemes (Unauthorised Payments by Existing Schemes) 2006 |
S.I. 2006/365 |
16 Feb 2006 |
Section 241 |
| Finance Act 2004 (Duty Stamps) (Appointed Day) 2006 |
S.I. 2006/201 |
1 Feb 2006 |
Section 4 |
| Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) 2006 |
S.I. 2006/207 |
1 Feb 2006 |
Schedule 34 paragraph 3, Schedule 34 paragraph 4, Schedule 34 paragraph 7, Schedule 34 paragraph 12, Schedule 34 paragraph 19 |
| Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) 2006 |
S.I. 2006/208 |
1 Feb 2006 |
Section 169, Schedule 33 paragraph 5, Schedule 36 paragraph 51 |
| Registered Pension Schemes (Authorised Payments) 2006 |
S.I. 2006/209 |
1 Feb 2006 |
Section 164 |
| Registered Pension Schemes (Surrender of Relevant Excess) 2006 |
S.I. 2006/211 |
1 Feb 2006 |
Section 172A, Schedule 36 paragraph 3, Schedule 36 paragraph 12 |
| Pension Schemes (Relevant Migrant Members) 2006 |
S.I. 2006/212 |
1 Feb 2006 |
Schedule 33 paragraph 4 |
| Registered Pension Schemes (Relevant Annuities) 2006 |
S.I. 2006/129 |
25 Jan 2006 |
Schedule 28 paragraph 14 |
| Registered Pension Schemes (Uprating Percentages for Defined Benefits Arrangements and Enhanced Protection Limits) 2006 |
S.I. 2006/130 |
25 Jan 2006 |
Section 235, Schedule 36 paragraph 15, Schedule 36 paragraph 16, Schedule 36 paragraph 17 |
| Registered Pension Schemes (Enhanced Lifetime Allowance) 2006 |
S.I. 2006/131 |
25 Jan 2006 |
Section 220, Section 221, Section 224, Section 251, Section 256, Schedule 36 paragraph 7, Schedule 36 paragraph 12, Schedule 36 paragraph 18 |
| Registered Pension Schemes (Co-ownership of Living Accommodation) 2006 |
S.I. 2006/133 |
25 Jan 2006 |
Section 173 |
| Registered Pension Schemes (Authorised Payments) (Transfers to the Pension Protection Fund) 2006 |
S.I. 2006/134 |
25 Jan 2006 |
Section 164 |
| Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) 2006 |
S.I. 2006/135 |
25 Jan 2006 |
Schedule 29 paragraph 1 |
| Pension Benefits (Insurance Company Liable as Scheme Administrator) 2006 |
S.I. 2006/136 |
25 Jan 2006 |
Section 273A |
| Registered Pension Schemes (Authorised Member Payments) 2006 |
S.I. 2006/137 |
25 Jan 2006 |
Section 164 |
| Pension Schemes (Reduction in Pension Rates) 2006 |
S.I. 2006/138 |
25 Jan 2006 |
Schedule 28 paragraph 2 |
| Registered Pension Schemes (Relief at Source) 2005 |
S.I. 2005/3448 |
14 Dec 2005 |
Section 192 |
| Registered Pension Schemes (Prescribed Interest Rates for Authorised Employer Loans) 2005 |
S.I. 2005/3449 |
14 Dec 2005 |
Section 179 |
| Registered Pension Schemes (Minimum Contributions) 2005 |
S.I. 2005/3450 |
14 Dec 2005 |
Section 202 |
| Registered Pension Schemes (Prescribed Schemes and Occupations) 2005 |
S.I. 2005/3451 |
14 Dec 2005 |
Schedule 36 paragraph 19, Schedule 36 paragraph 23 |
| Registered Pension Schemes (Discharge of Liabilities under Sections 267 and 268 of the Finance Act 2004) 2005 |
S.I. 2005/3452 |
14 Dec 2005 |
Section 267, Section 268 |
| Employer-Financed Retirement Benefits Schemes (Provision of Information) 2005 |
S.I. 2005/3453 |
14 Dec 2005 |
Section 251 |
| Registered Pension Schemes (Accounting and Assessment) 2005 |
S.I. 2005/3454 |
14 Dec 2005 |
Section 254, Section 255 |
| Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Descriptions of Persons) 2005 |
S.I. 2005/3455 |
14 Dec 2005 |
Section 252 |
| Registered Pension Schemes (Audited Accounts) (Specified Persons) 2005 |
S.I. 2005/3456 |
14 Dec 2005 |
Section 250 |
| Taxes Management Act 1970 (Modifications to Schedule 3 for Pension Scheme Appeals) 2005 |
S.I. 2005/3457 |
14 Dec 2005 |
Section 156, Section 159, Section 253, Section 269, Section 271 |
| Registered Pension Schemes (Restriction of Employers' Relief) 2005 |
S.I. 2005/3458 |
14 Dec 2005 |
Section 196A |
| Exemption From Income Tax For Certain Interest and Royalty Payments (Amendment to Section 97(1) of the Finance Act 2004 and Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) 2005 |
S.I. 2005/2899 |
17 Oct 2005 |
Section 97 |
| Finance Act 2004, Section 18 (Appointed Day) 2005 |
S.I. 2005/2356 |
20 Aug 2005 |
Section 18 |
| Income Tax (Construction Industry Scheme) 2005 |
S.I. 2005/2045 |
25 Jul 2005 |
Section 60, Section 62, Section 63, Section 65, Section 66, Section 68, Section 69, Section 70, Section 71, Section 73, Section 75, Schedule 11 paragraph 2, Schedule 11 paragraph 3, Schedule 11 paragraph 4, Schedule 11 paragraph 6, Schedule 11 paragraph 7, Schedule 11 paragraph 8, Schedule 11 paragraph 10, Schedule 11 paragraph 11, Schedule 11 paragraph 12, Schedule 11 paragraph 15, Schedule 11 paragraph 16 |
| Partnerships (Restrictions on Contributions to a Trade) 2005 |
S.I. 2005/2017 |
20 Jul 2005 |
Section 122A |
| Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2005 |
S.I. 2005/1868 |
11 Jul 2005 |
Section 306, Section 318 |
| Tax Avoidance Schemes (Information) 2005 |
S.I. 2005/1869 |
11 Jul 2005 |
Section 308, Section 309, Section 310, Section 318 |
| Charge to Income Tax by Reference to Enjoyment of Property Previously Owned 2005 |
S.I. 2005/724 |
16 Mar 2005 |
Schedule 15 paragraph 1, Schedule 15 paragraph 4, Schedule 15 paragraph 7, Schedule 15 paragraph 9, Schedule 15 paragraph 14, Schedule 15 paragraph 20 |
| Finance Act 2004, Section 141 (Appointed Day) 2005 |
S.I. 2005/123 |
27 Jan 2005 |
Section 141 |
| Finance Act 2004, Section 53 (Commencement) 2004 |
S.I. 2004/3268 |
9 Dec 2004 |
Section 53 |
| Finance Act 2004, Sections 38 to 45 and Schedule 6 (Consequential Amendment of Enactments No. 2) 2004 |
S.I. 2004/3269 |
9 Dec 2004 |
Section 46 |
| Finance Act 2004, section 22(2), (Appointed Day) 2004 |
S.I. 2004/3104 |
25 Nov 2004 |
Section 22 |
| Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) 2004 |
S.I. 2004/2613 |
7 Oct 2004 |
Section 307, Section 310, Section 317, Section 318 |
| Finance Act 2004, Section 294 (Appointed Day) 2004 |
S.I. 2004/2571 |
30 Sep 2004 |
Section 294 |
| Offshore Funds 2004 |
S.I. 2004/2572 |
30 Sep 2004 |
Section 145 |
| Corporation Tax (Notice of Coming within Charge — Information) 2004 |
S.I. 2004/2502 |
22 Sep 2004 |
Section 55 |
| Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2004 |
S.I. 2004/2429 |
16 Sep 2004 |
Section 306 |