# Finance Act 2008, Paragraph 61A (1) In this Schedule “involved third party” means a person described in the first column of the Table below. (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. Involved third party Relevant ... documents Relevant tax 1. A 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) Documents relating to the donations Income tax 2. A plan manager (see section 696 of ITTOIA 2005 (managers of individual investment plans)) Documents relating to the plan, including investments which are or have been held under the plan Income tax 3. An account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004) Documents relating to the fund, including investments which are or have been held under the fund Income tax 4. A 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 Documents relating to, and to the activities of, the syndicate Income tax Capital gains tax Corporation tax 5. A person involved (in any capacity) in an insurance business (as defined for the purposes of Part 3 of FA 1994) Documents relating to contracts of insurance entered into in the course of the business Insurance premium tax 6. A person who makes arrangements for persons to enter into contracts of insurance Documents relating to the contracts Insurance premium tax 7. A person who— (a)is concerned in a business that is not an insurance business (as defined for the purposes of Part 3 of FA 1994), and (b)has been involved in the entry into a contract of insurance providing cover for any matter associated with that business Documents relating to the contracts Insurance premium tax 8. A 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)) Documents relating to the agreement, transfer, issue, appropriation or surrender Stamp duty reserve tax 9. A responsible person in relation to an oil field (as defined for the purposes of Part 1 of OTA 1975) Documents relating to the oil field Petroleum revenue tax 10. A 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 Documents relating to matters in which the person is or has been involved Aggregates levy 11. A 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 Documents relating to matters in which the person is or has been involved Climate change levy 12. A person involved (in any capacity) with any disposal of material (as defined for the purposes of Part 3 of FA 1996) Documents relating to the disposal Landfill tax 13. A 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 Documents relating to matters in which the person is or has been involved Plastic packaging tax 14. A 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 Documents relating to matters in which the person is or has been involved Plastic packaging tax 15. A 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 Documents relating to matters in which the person is or has been involved Carbon border adjustment mechanism 16. A 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) Documents relating to matters in which the person is or has been involved Carbon border adjustment mechanism --- Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/61A (the official version) Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-61A Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.