{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-61A",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-61A.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/36/paragraph/61A",
  "kind": "paragraph",
  "number": "61A",
  "heading": null,
  "text": "(1) In this Schedule “involved third party” means a person described in the first column of the Table below.\n(2) In this Schedule, in relation to an involved third party, ... “relevant document” and “relevant tax” have the meaning given in the corresponding entries in that Table.\nInvolved third party\nRelevant ... documents\nRelevant tax\n1.\nA body approved by an officer of Revenue and Customs for the purpose of paying donations within the meaning of Part 12 of ITEPA 2003 (donations to charity: payroll giving) (see section 714 of that Act)\nDocuments relating to the donations\nIncome tax\n2.\nA plan manager (see section 696 of ITTOIA 2005 (managers of individual investment plans))\nDocuments relating to the plan, including investments which are or have been held under the plan\nIncome tax\n3.\nAn account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004)\nDocuments relating to the fund, including investments which are or have been held under the fund\nIncome tax\n4.\nA person who is or has been registered as a managing agent at Lloyd's in relation to a syndicate of underwriting members of Lloyd's\nDocuments relating to, and to the activities of, the syndicate\nIncome tax\nCapital gains tax\nCorporation tax\n5.\nA person involved (in any capacity) in an insurance business (as defined for the purposes of Part 3 of FA 1994)\nDocuments relating to contracts of insurance entered into in the course of the business\nInsurance premium tax\n6.\nA person who makes arrangements for persons to enter into contracts of insurance\nDocuments relating to the contracts\nInsurance premium tax\n7.\nA person who—\n(a)is concerned in a business that is not an insurance business (as defined for the purposes of Part 3 of FA 1994), and\n(b)has been involved in the entry into a contract of insurance providing cover for any matter associated with that business\nDocuments relating to the contracts\nInsurance premium tax\n8.\nA person who, in relation to a charge to stamp duty reserve tax on an agreement, transfer, issue, appropriation or surrender, is an accountable person (as defined in regulation 2 of the Stamp Duty Reserve Tax Regulations S.I. 1986/1711 (as amended from time to time))\nDocuments relating to the agreement, transfer, issue, appropriation or surrender\nStamp duty reserve tax\n9.\nA responsible person in relation to an oil field (as defined for the purposes of Part 1 of OTA 1975)\nDocuments relating to the oil field\nPetroleum revenue tax\n10.\nA person involved (in any capacity) in subjecting aggregate to exploitation in the United Kingdom (as defined for the purposes of Part 2 of FA 2001) or in connected activities\nDocuments relating to matters in which the person is or has been involved\nAggregates levy\n11.\nA person involved (in any capacity) in making or receiving supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or in connected activities\nDocuments relating to matters in which the person is or has been involved\nClimate change levy\n12.\nA person involved (in any capacity) with any disposal of material (as defined for the purposes of Part 3 of FA 1996)\nDocuments relating to the disposal\nLandfill tax\n13.\nA person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activities\nDocuments relating to matters in which the person is or has been involved\nPlastic packaging tax\n14.\nA person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such components\nDocuments relating to matters in which the person is or has been involved\nPlastic packaging tax\n15.\nA person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of CBAM goods (within the meaning of section 2 of FA 2026) or in connected activities\nDocuments relating to matters in which the person is or has been involved\nCarbon border adjustment mechanism\n16.\nA person involved (in any capacity) in the supply, storage purchase, sale or transportation of CBAM goods (within the meaning of section 2 of FA 2026)\nDocuments relating to matters in which the person is or has been involved\nCarbon border adjustment mechanism",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 36 para. 61A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 14; S.I. 2009/3054, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 36 para. 61A(2) omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 36 para. 61A Table omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 36 para. 61A Table substituted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 36 para. 61A Table inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 24 para. 6"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 36 para. 61A Table substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 26(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 36 para. 61A Table inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 11(2); S.I. 2021/1409, regs. 3, 4"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 36 para. 61A(2) Table inserted (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 19 para. 2(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/61A",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}