OpenLegislation

Finance Act 2013

2013 c. 29 · Enacted 17 July 2013 · Extends to United Kingdom

Not fully up to date. 2 changes made by later legislation have not yet been written into this text, which is revised to 1 April 2026.

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s. 130(5)(a)words omittedPlanning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 415(a)
s. 130(5)(aa)insertedPlanning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 415(b)
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.[17th July 2013]

Most Gracious Sovereign

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Part 1: Income Tax, Corporation Tax and Capital Gains Tax
  2. Chapter 1: Charges, rates etc
  3. Income tax
  4. 1Charge for 2013-14
  5. 2Personal allowance for 2013-14 for those born after 5 April 1948
  6. 3Basic rate limit for 2013-14
  7. Corporation tax
  8. 4Charge and main rate for financial year 2014
  9. 5Small profits rate and fractions for financial year 2013
  10. 6Main rate for financial year 2015
  11. Capital allowances
  12. 7Temporary increase in annual investment allowance
  13. Chapter 2: Income tax: general
  14. Exemptions and reliefs
  15. 8London Anniversary Games
  16. 9Glasgow Commonwealth Games
  17. 10Expenses of elected representatives
  18. 11Exemption from income tax of contributions to pension schemes
  19. 12Childcare exemptions: meaning of disabled child
  20. 13Income tax exemption for universal credit
  21. 14Tax advantaged employee share schemes
  22. 15Abolition of tax relief for patent royalties
  23. 16Limit on income tax reliefs
  24. Trade profits
  25. 17Cash basis for small businesses
  26. 18Deductions allowable at a fixed rate
  27. Other provisions
  28. 19Employment income: duties performed in the UK and overseas
  29. 20Remittance basis: exempt property
  30. 21Payments on account
  31. 22Arrangements made by intermediaries
  32. 23Taxable benefit of cars: the appropriate percentage
  33. 24Gains from contracts for life insurance etc
  34. 25Qualifying insurance policies
  35. 26Transfer of assets abroad
  36. 27Payments of interest
  37. 28Disguised interest
  38. Chapter 3: Corporation tax: general
  39. Losses, other reliefs and deductions
  40. 29Restriction on surrender of losses: controlled foreign company cases
  41. 30Loss relief surrenderable by non-UK resident established in EEA state Repealed
  42. 31Arrangements for transfers of companies
  43. 32Change in company ownership: company reconstructions
  44. 33Change in company ownership: shell companies
  45. 34Transfer of deductions
  46. 35R&D expenditure credits
  47. 36Relief for television production and video games development
  48. Exemption from charge
  49. 37Health service bodies: exemption
  50. 38Chief constables etc (England and Wales): exemption
  51. Other provisions
  52. 39Real estate investment trusts: UK REITs which invest in other UK REITs
  53. 40Corporation tax relief for employee share acquisitions etc
  54. 41Derivative contracts: property total return swaps etc
  55. 42Corporation tax: tax mismatch schemes
  56. 43Tier two capital Repealed
  57. 44Financing costs and income: group treasury companies Repealed
  58. 45Condition for company to be an “investment trust”
  59. 46Community amateur sports clubs
  60. Chapter 4: Pensions
  61. 47Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc
  62. 48Lifetime allowance charge: new standard lifetime allowance for the tax year 2014-15 and subsequent tax years
  63. 49Annual allowance: new annual allowance for the tax year 2014-15 and subsequent tax years
  64. 50Drawdown pensions and dependants' drawdown pensions
  65. 51Bridging pensions
  66. 52Abolition of contracting out of state second pension: consequential amendments etc
  67. 53Overseas pension schemes: general
  68. 54Overseas pension schemes: information and inspection powers
  69. Chapter 5: Other provisions
  70. Employee shareholder shares
  71. 55Employee shareholder shares
  72. Seed enterprise investment scheme
  73. 56SEIS: income tax relief
  74. 57SEIS: re-investment relief
  75. Disincorporation
  76. 58Disincorporation relief
  77. 59Qualifying business transfer
  78. 60Making a claim
  79. 61Effect of disincorporation relief
  80. Capital gains
  81. 62Attribution of gains to members of non-resident companies
  82. 63Heritage maintenance settlements
  83. 64EMI options and entrepreneurs' relief etc
  84. 65Charge on certain high value disposals by companies etc
  85. 66Currency used in tax calculations: chargeable gains and losses
  86. Capital allowances
  87. 67Allowances for energy-saving plant and machinery: Northern Ireland Repealed
  88. 68Cars with low carbon dioxide emissions
  89. 69Gas refuelling stations: extension of time limit for capital allowance
  90. 70First-year allowance to be available for ships and railway assets
  91. 71Restrictions on buying capital allowances
  92. 72Hire cars for disabled persons
  93. 73Contribution allowances: plant and machinery
  94. Miscellaneous
  95. 74Community investment tax relief
  96. 75Lease premium relief
  97. 76Manufactured payments: stock lending arrangements
  98. 77Manufactured payments: general
  99. 78Relationship between rules prohibiting and allowing deductions
  100. 79Close companies
  101. Part 2: Oil
  102. Decommissioning relief agreements
  103. 80Decommissioning relief agreements
  104. 81Meaning of “decommissioning expenditure”
  105. 82Annual report
  106. 83Effect of claim on PRT
  107. 84Terminal losses accruing by virtue of another's default
  108. 85Claims under agreement not to affect oil allowance
  109. Decommissioning security settlements
  110. 86Removal of IHT charges in respect of decommissioning security settlements
  111. 87Loan relationships arising from decommissioning security settlements
  112. Decommissioning expenditure etc
  113. 88Decommissioning expenditure taken into account for PRT purposes
  114. 89Miscellaneous amendments relating to decommissioning
  115. Capital allowances
  116. 90Expenditure on decommissioning onshore installations
  117. 91Expenditure on decommissioning certain redundant plant or machinery
  118. 92Expenditure on site restoration
  119. 93Restrictions on allowances for certain oil-related expenditure
  120. Part 3: Annual tax on enveloped dwellings
  121. The charge to tax
  122. 94Charge to tax
  123. 95Entitlement to interests
  124. 96Person liable
  125. 97Liability of persons jointly entitled
  126. 98Collective investment schemes: liability for and collection of tax
  127. 99Amount of tax chargeable
  128. 100Interim relief
  129. 101Indexation of annual chargeable amounts
  130. 102Taxable value
  131. 103Section 102: “substantial” acquisitions and disposals
  132. 104No double charge
  133. Adjustment of amount charged
  134. 105“Adjusted chargeable amount”
  135. 106Adjustment of amount chargeable
  136. Chargeable interests and “single-dwelling interest”
  137. 107Chargeable interests
  138. 108Meaning of “single-dwelling interest”
  139. 109Different interests held in the same dwelling
  140. 110Interests held by connected persons
  141. 111Different interests held in the same dwelling: effect of reliefs etc
  142. Meaning of “dwelling”
  143. 112Meaning of “dwelling”
  144. 113Substantial performance of “off plan” purchase
  145. 114Power to modify meaning of “use as a dwelling”
  146. 115Parts of a greater whole
  147. 116Dwelling in grounds of another dwelling
  148. 117Dwellings in the same building
  149. 118Section 117: supplementary
  150. 119Terraces etc
  151. Acquisitions and disposals
  152. 120Acquisitions and disposals of chargeable interests
  153. 121Date of acquisition or disposal
  154. 122Contract and conveyance: the purchaser
  155. 123Contract and conveyance: the vendor
  156. New dwellings, conversions, demolition etc
  157. 124New dwellings
  158. 125Dwellings produced from other dwellings
  159. 126Demolition of a dwelling
  160. 127Demolition without replacement
  161. 128Demolition and replacement: new dwellings
  162. 129Demolition and replacement: other cases
  163. 130Conversion of dwelling for non-residential use
  164. 131Damage to a dwelling
  165. Reliefs
  166. 132Effect of reliefs under sections 133 to 150
  167. 133Property rental businesses
  168. 134Rental property: preparation for sale, demolition etc
  169. 135Non-qualifying occupation: look-forward and look-back
  170. 136Meaning of “non-qualifying individual”
  171. 137Dwellings opened to the public
  172. 138Property developers
  173. 139Property developers: exchange of dwellings
  174. 140Property developers: supplementary
  175. 141Property traders
  176. 142Property traders: supplementary
  177. 143Financial institutions acquiring dwellings in the course of lending
  178. 144Section 143: supplementary
  179. 144ARegulated home reversion plans
  180. 145Occupation by employees or partners of a qualifying trade or property rental business
  181. 146Meaning of “qualifying employee” and “qualifying partner” in section 145
  182. 147Meaning of “10% or greater share in a company”
  183. 147ACaretaker flat owned by management company
  184. 148Farmhouses
  185. 149“Farm worker” and “former long-serving farm worker”
  186. 150Providers of social housing etc
  187. 150AMeaning of “qualifying housing co-operative”
  188. Exemptions
  189. 151Charitable companies
  190. 152Section 151: supplementary
  191. 153Public bodies
  192. 154Bodies established for national purposes
  193. 155Dwelling conditionally exempt from inheritance tax
  194. Power to modify reliefs
  195. 156Modification of reliefs
  196. Alternative property finance
  197. 157Land in England ... or Northern Ireland sold to financial institution and leased to person
  198. 157ALand in Scotland sold to financial institution and leased to person
  199. 157BLand in Wales sold to financial institution and leased to person
  200. Administration and payment of tax
  201. 158Responsibility for collection and management
  202. 159Annual tax on enveloped dwellings return
  203. 159ARelief declaration returns
  204. 160Return of adjusted chargeable amount
  205. 161Return to include self assessment
  206. 162Returns, enquiries, assessments and other administrative matters
  207. 163Payment of tax
  208. 164Information and enforcement
  209. 165Collection and recovery of tax etc
  210. Application of provisions
  211. 166Companies
  212. 167Partnerships
  213. Supplementary provisions
  214. 168Miscellaneous amendments and transitory provision
  215. 169Orders and regulations
  216. Interpretation
  217. 170Meaning of “chargeable day” and “within the charge”
  218. 171References to the state of affairs “on” a day
  219. 172Connected persons
  220. 173Connected persons: cell companies
  221. 174General interpretation of Part 3
  222. Part 4: Excise duties and other taxes
  223. Inheritance tax
  224. 175Open- ended investment companies and authorised unit trusts
  225. 176Treatment of liabilities for inheritance tax purposes
  226. 177Election to be treated as domiciled in United Kingdom
  227. 178Transfer to spouse or civil partner not domiciled in United Kingdom
  228. Fuel
  229. 179Fuel duties: rates of duty and rebates from 1 April 2013
  230. Alcohol
  231. 180Rates of alcoholic liquor duties
  232. Tobacco
  233. 181Rates of tobacco products duty
  234. 182Meaning of “tobacco products”
  235. Gambling
  236. 183Rates of gaming duty
  237. 184Combined bingo
  238. Air passenger duty
  239. 185Air passenger duty: rates of duty from 1 April 2013
  240. 186Air passenger duty: miscellaneous provision
  241. Vehicle excise duty
  242. 187VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
  243. 188Not exhibiting licence: period of grace
  244. 189Vehicles not kept or used on public road
  245. 190Vehicle licences for disabled people
  246. Value added tax
  247. 191Repayments of value added tax to health service bodies
  248. 192Valuation of certain supplies of fuel
  249. 193Reduced rate for energy-saving materials
  250. Stamp duty land tax
  251. 194Pre-completion transactions: existing cases
  252. 195Pre-completion transactions
  253. 196Relief from higher rate
  254. 197Leases
  255. Landfill tax
  256. 198Standard rate of landfill tax
  257. Climate change levy
  258. 199Climate change levy: main rates
  259. 200Climate change levy: supplies subject to carbon price support rates etc
  260. Insurance premium tax
  261. 201Contracts that are not taxable
  262. Bank levy
  263. 202Bank levy: rates from 1 January 2013
  264. 203Bank levy: rates from 1 January 2014 Repealed
  265. 204No deductions for UK or foreign bank levies
  266. 205High quality liquid assets
  267. Part 5: General anti-abuse rule
  268. 206General anti-abuse rule
  269. 207Meaning of “tax arrangements” and “abusive”
  270. 208Meaning of “tax advantage”
  271. 209Counteracting the tax advantages
  272. 209AAProtective GAAR notices
  273. 209ABAdjustments under section 209: notices under Schedule 43 or 43A
  274. 209ABAAdjustments under section 209: notices under Schedule 43D
  275. 209ACSections 209AA to 209ABA: definitions
  276. 209AEffect of adjustments specified in a provisional counteraction notice Repealed
  277. 209BNotified adjustments: 12 month period for taking action if appeal made Repealed
  278. 209CNotified adjustments: case within section 209B(4)(c) Repealed
  279. 209DNotified adjustments: case within section 209B(4)(d) Repealed
  280. 209ENotified adjustments: case within section 209B(4)(e) Repealed
  281. 209FAppeals against provisional counteractions: further provision Repealed
  282. 210Consequential relieving adjustments
  283. 211Proceedings before a court or tribunal
  284. 212Relationship between the GAAR and priority rules
  285. 212APenalty
  286. 212BPenalty: partnerships
  287. 213Consequential amendment
  288. 214Interpretation of Part 5
  289. 215Commencement and transitional provision
  290. Part 6: Other provisions
  291. Trusts
  292. 216Trusts with vulnerable beneficiary
  293. Unit trusts
  294. 217Unauthorised unit trusts
  295. Residence
  296. 218Statutory residence test
  297. 219Ordinary residence
  298. International matters
  299. 220Controlled foreign companies etc
  300. 221Agreement between UK and Switzerland
  301. 222International agreements to improve tax compliance Repealed
  302. Disclosure
  303. 223Disclosure of tax avoidance schemes
  304. Powers
  305. 224Powers under Proceeds of Crime Act 2002
  306. 225Definition of “goods” for certain customs purposes
  307. 226Power to detain goods
  308. 227Penalty instead of forfeiture of larger ships
  309. 228Data-gathering from merchant acquirers etc
  310. Payment
  311. 229Corporation tax: deferral of payment of exit charge
  312. 230Penalties: late filing, late payment and errors
  313. 231Overpayment relief: generally prevailing practice exclusion and EU law
  314. 232Overpayment relief: time limit for claims
  315. Administration
  316. 233Self assessment: withdrawal of notice to file etc
  317. Interim remedies
  318. 234Restrictions on interim payments in proceedings relating to taxation matters
  319. Part 7: Final provisions
  320. 235Interpretation
  321. 236Short title
  322. Schedule 1: Annual investment allowance: periods straddling 1 January 2013 or 1 January 2015
  323. Chargeable periods which straddle 1 January 2013
  324. 1Paragraph 1
  325. Straddling period beginning before the relevant date
  326. 2Paragraph 2
  327. First straddling period beginning on or after the relevant date
  328. 3Paragraph 3
  329. Chargeable periods which straddle 1 January 2015
  330. 4Paragraph 4 Repealed
  331. Operation of annual investment allowance where restrictions apply
  332. 5Paragraph 5
  333. Schedule 2: Tax advantaged employee share schemes
  334. Part 1: Retirement of participants
  335. Introduction
  336. 1Paragraph 1
  337. Share incentive plans
  338. 2Paragraph 2
  339. 3Paragraph 3
  340. 4Paragraph 4
  341. 5Paragraph 5
  342. 6Paragraph 6
  343. SAYE option schemes
  344. 7Paragraph 7
  345. 8Paragraph 8
  346. 9Paragraph 9
  347. 10Paragraph 10
  348. 11Paragraph 11
  349. 12Paragraph 12
  350. 13Paragraph 13
  351. CSOP schemes
  352. 14Paragraph 14
  353. 15Paragraph 15
  354. Transitional provision
  355. 16Paragraph 16
  356. 17Paragraph 17
  357. Part 2: “Good leavers” (other than retirees)
  358. Introduction
  359. 18Paragraph 18
  360. Share incentive plans
  361. 19Paragraph 19
  362. 20Paragraph 20
  363. SAYE option schemes
  364. 21Paragraph 21
  365. 22Paragraph 22
  366. 23Paragraph 23
  367. 24Paragraph 24
  368. 25Paragraph 25
  369. CSOP schemes
  370. 26Paragraph 26
  371. 27Paragraph 27
  372. 28Paragraph 28
  373. 29Paragraph 29
  374. 30Paragraph 30
  375. Enterprise management incentives
  376. 31Paragraph 31
  377. Part 3: Material interest rules
  378. Introduction
  379. 32Paragraph 32
  380. Share incentive plans
  381. 33Paragraph 33
  382. 34Paragraph 34
  383. 35Paragraph 35
  384. 36Paragraph 36
  385. 37Paragraph 37
  386. 38Paragraph 38
  387. SAYE option schemes
  388. 39Paragraph 39
  389. 40Paragraph 40
  390. 41Paragraph 41
  391. 42Paragraph 42
  392. 43Paragraph 43
  393. CSOP schemes
  394. 44Paragraph 44
  395. Part 4: Restricted shares
  396. Introduction
  397. 45Paragraph 45
  398. Share incentive plans
  399. 46Paragraph 46
  400. 47Paragraph 47
  401. 48Paragraph 48
  402. 49Paragraph 49
  403. 50Paragraph 50
  404. 51Paragraph 51
  405. 52Paragraph 52
  406. 53Paragraph 53
  407. 54Paragraph 54
  408. 55Paragraph 55
  409. 56Paragraph 56
  410. 57Paragraph 57
  411. 58Paragraph 58
  412. SAYE option schemes
  413. 59Paragraph 59
  414. 60Paragraph 60
  415. 61Paragraph 61
  416. 62Paragraph 62
  417. 63Paragraph 63
  418. 64Paragraph 64
  419. 65Paragraph 65
  420. 66Paragraph 66
  421. 67Paragraph 67
  422. CSOP schemes
  423. 68Paragraph 68
  424. 69Paragraph 69
  425. 70Paragraph 70
  426. 71Paragraph 71
  427. 72Paragraph 72
  428. 73Paragraph 73
  429. 74Paragraph 74
  430. 75Paragraph 75
  431. 76Paragraph 76
  432. 77Paragraph 77
  433. Part 5: Share incentive plans: partnership shares
  434. 78Paragraph 78
  435. 79Paragraph 79
  436. 80Paragraph 80
  437. 81Paragraph 81
  438. Part 6: Share incentive plans: dividend shares
  439. Introduction
  440. 82Paragraph 82
  441. Company's power to direct reinvestment of cash dividends
  442. 83Paragraph 83
  443. 84Paragraph 84
  444. 85Paragraph 85
  445. 86Paragraph 86
  446. Removal of limit on amount reinvested
  447. 87Paragraph 87
  448. 88Paragraph 88
  449. 89Paragraph 89
  450. Amounts to be carried forward
  451. 90Paragraph 90
  452. Part 7: Share incentive plans: employee share ownership trusts
  453. 91Paragraph 91
  454. 92Paragraph 92
  455. 93Paragraph 93
  456. Part 8: Enterprise management incentives: consequences of disqualifying events
  457. 94Paragraph 94
  458. Schedule 3: Limit on income tax reliefs
  459. The limit
  460. 1Paragraph 1
  461. Consequential amendments
  462. 2Paragraph 2
  463. Commencement and transitional provision
  464. 3Paragraph 3
  465. 4Paragraph 4
  466. 5Paragraph 5
  467. Schedule 4: Cash basis for small businesses
  468. Part 1: Main provisions
  469. Introductory
  470. 1Paragraph 1
  471. Eligibility to calculate profits on cash basis
  472. 2Paragraph 2
  473. 3Paragraph 3 Repealed
  474. 4Paragraph 4 Repealed
  475. 5Paragraph 5
  476. Rules restricting deductions
  477. 6Paragraph 6
  478. 7Paragraph 7
  479. 8Paragraph 8
  480. 9Paragraph 9
  481. 10Paragraph 10 Repealed
  482. 11Paragraph 11
  483. Rules allowing deductions
  484. 12Paragraph 12
  485. 13Paragraph 13
  486. 14Paragraph 14 Repealed
  487. 15Paragraph 15 Repealed
  488. 16Paragraph 16
  489. 17Paragraph 17
  490. Receipts
  491. 18Paragraph 18
  492. 19Paragraph 19
  493. 20Paragraph 20
  494. 21Paragraph 21
  495. 22Paragraph 22
  496. Amounts not reflecting commercial transactions
  497. 23Paragraph 23
  498. Herd basis rules
  499. 24Paragraph 24
  500. Sound recordings
  501. 25Paragraph 25
  502. Telecommunication rights
  503. 26Paragraph 26
  504. Long funding leases
  505. 27Paragraph 27
  506. Specific trades
  507. 28Paragraph 28
  508. Changes in trading stock
  509. 29Paragraph 29
  510. Unremittable amounts
  511. 30Paragraph 30
  512. Disposal and acquisition of know-how
  513. 31Paragraph 31
  514. Averaging profits of farmers and creative artists
  515. 32Paragraph 32
  516. Compensation for compulsory slaughter of animal
  517. 33Paragraph 33
  518. Oil activities
  519. 34Paragraph 34
  520. Adjustment income
  521. 35Paragraph 35
  522. 36Paragraph 36
  523. 37Paragraph 37
  524. Adjustments for capital allowances
  525. 38Paragraph 38
  526. Post-cessation receipts
  527. 39Paragraph 39
  528. Rent-a-room relief
  529. 40Paragraph 40
  530. Qualifying care relief
  531. 41Paragraph 41
  532. 42Paragraph 42
  533. 43Paragraph 43
  534. Part 2: Consequential amendments
  535. TMA 1970
  536. 44Paragraph 44 Repealed
  537. TCGA 1992
  538. 45Paragraph 45
  539. CAA 2001
  540. 46Paragraph 46
  541. 47Paragraph 47
  542. 48Paragraph 48
  543. ITTOIA 2005
  544. 49Paragraph 49
  545. 50Paragraph 50
  546. 51Paragraph 51
  547. 52Paragraph 52
  548. 53Paragraph 53
  549. ITA 2007
  550. 54Paragraph 54 Repealed
  551. 55Paragraph 55
  552. Part 3: Commencement and transitional provision
  553. 56Paragraph 56
  554. 57Paragraph 57
  555. Schedule 5: Deductions allowable at a fixed rate
  556. 1Paragraph 1
  557. 2Paragraph 2
  558. 3Paragraph 3
  559. 4Paragraph 4
  560. 5Paragraph 5
  561. 6Paragraph 6
  562. Schedule 6: Employment income: duties performed in the UK and overseas
  563. Part 1: Apportionment of earnings
  564. 1Paragraph 1
  565. 2Paragraph 2
  566. 3Paragraph 3
  567. Part 2: Remittance basis of taxation: special mixed fund rules
  568. 4Paragraph 4
  569. 5Paragraph 5
  570. 6Paragraph 6
  571. Part 3: Commencement
  572. 7Paragraph 7
  573. 8Paragraph 8
  574. Schedule 7: Remittance basis: exempt property
  575. 1Paragraph 1
  576. 2Paragraph 2
  577. 3Paragraph 3
  578. 4Paragraph 4
  579. 5Paragraph 5
  580. 6Paragraph 6
  581. 7Paragraph 7
  582. 8Paragraph 8
  583. 9Paragraph 9
  584. 10Paragraph 10
  585. 11Paragraph 11
  586. Schedule 8: Gains from contracts for life insurance etc
  587. 1Paragraph 1
  588. 2Paragraph 2
  589. 3Paragraph 3
  590. 4Paragraph 4
  591. 5Paragraph 5
  592. 6Paragraph 6
  593. 7Paragraph 7
  594. Schedule 9: Qualifying insurance policies
  595. Part 1: Amendments of Schedule 15 to ICTA etc
  596. 1Paragraph 1
  597. 2Paragraph 2
  598. 3Paragraph 3
  599. 4Paragraph 4
  600. 5Paragraph 5
  601. 6Paragraph 6
  602. Part 2: Restricted relief qualifying policies
  603. 7Paragraph 7
  604. 8Paragraph 8
  605. 9Paragraph 9
  606. Part 3: Information powers
  607. 10Paragraph 10
  608. 11Paragraph 11
  609. 12Paragraph 12
  610. Schedule 10: Transfer of assets abroad
  611. Part 1: Introduction
  612. 1Paragraph 1
  613. Part 2: New exemption for genuine transactions etc
  614. 2Paragraph 2
  615. 3Paragraph 3
  616. 4Paragraph 4
  617. 5Paragraph 5
  618. 6Paragraph 6
  619. 7Paragraph 7
  620. 8Paragraph 8
  621. 9Paragraph 9
  622. Part 3: Amendments relating to the charges under sections 720 and 727
  623. Main provision
  624. 10Paragraph 10
  625. 11Paragraph 11
  626. 12Paragraph 12
  627. 13Paragraph 13
  628. 14Paragraph 14
  629. 15Paragraph 15
  630. 16Paragraph 16
  631. 17Paragraph 17
  632. 18Paragraph 18
  633. 19Paragraph 19
  634. Commencement and transitional provision
  635. 20Paragraph 20
  636. 21Paragraph 21
  637. Schedule 11: Deduction of income tax at source etc
  638. Deduction from interest payable on compensation
  639. 1Paragraph 1
  640. 2Paragraph 2
  641. 3Paragraph 3
  642. 4Paragraph 4
  643. Deduction from yearly interest: specialties
  644. 5Paragraph 5
  645. Payment of interest in kind
  646. 6Paragraph 6
  647. 7Paragraph 7
  648. 8Paragraph 8
  649. 9Paragraph 9
  650. 10Paragraph 10
  651. 11Paragraph 11
  652. Commencement
  653. 12Paragraph 12
  654. Schedule 12: Disguised interest
  655. Key amendments to Part 4 of ITTOIA 2005
  656. 1Paragraph 1
  657. 2Paragraph 2
  658. 3Paragraph 3
  659. Consequential amendments
  660. 4Paragraph 4
  661. TCGA 1992
  662. 5Paragraph 5
  663. 6Paragraph 6
  664. 7Paragraph 7
  665. 8Paragraph 8
  666. 9Paragraph 9
  667. 10Paragraph 10
  668. 11Paragraph 11
  669. 12Paragraph 12
  670. ITTOIA 2005
  671. 13Paragraph 13
  672. FA 2007
  673. 14Paragraph 14
  674. ITA 2007
  675. 15Paragraph 15
  676. CTA 2010
  677. 16Paragraph 16
  678. FA 2010
  679. 17Paragraph 17
  680. Commencement and transitional provision
  681. 18Paragraph 18
  682. Schedule 13: Change in ownership of shell company: restriction of relief
  683. Amendments of Part 14 of CTA 2010
  684. 1Paragraph 1
  685. Consequential amendments
  686. 2Paragraph 2
  687. Commencement
  688. 3Paragraph 3
  689. Schedule 14: Transfer of deductions
  690. New Part 14A of CTA 2010
  691. 1Paragraph 1
  692. Consequential amendments
  693. 2Paragraph 2
  694. Commencement and transitional provision
  695. 3Paragraph 3
  696. Schedule 15: R&D expenditure credits
  697. Part 1: Amendments of CTA 2009
  698. 1Paragraph 1
  699. 2Paragraph 2
  700. 3Paragraph 3
  701. Part 2: Consequential amendments
  702. FA 1998
  703. 4Paragraph 4
  704. 5Paragraph 5
  705. 6Paragraph 6
  706. 7Paragraph 7
  707. FA 2007
  708. 8Paragraph 8
  709. CTA 2010
  710. 9Paragraph 9
  711. 10Paragraph 10
  712. 11Paragraph 11
  713. Part 3: Abolition of certain relief under Part 13 of CTA 2009
  714. Amendments of Part 13 of CTA 2009
  715. 12Paragraph 12
  716. 13Paragraph 13
  717. 14Paragraph 14
  718. 15Paragraph 15
  719. 16Paragraph 16
  720. 17Paragraph 17
  721. 18Paragraph 18
  722. 19Paragraph 19
  723. 20Paragraph 20
  724. 21Paragraph 21
  725. 22Paragraph 22
  726. Consequential amendments
  727. 23Paragraph 23
  728. 24Paragraph 24
  729. 25Paragraph 25
  730. 26Paragraph 26
  731. Part 4: Commencement and transitional provision
  732. 27Paragraph 27
  733. 28Paragraph 28
  734. 29Paragraph 29
  735. Schedule 16: Tax relief for television production
  736. Part 1: Amendments of CTA 2009
  737. 1Paragraph 1
  738. Part 2: Commencement
  739. 2Paragraph 2
  740. 3Paragraph 3
  741. Schedule 17: Tax relief for video games development
  742. Part 1: Amendments of CTA 2009
  743. 1Paragraph 1
  744. Part 2: Commencement
  745. 2Paragraph 2
  746. 3Paragraph 3
  747. 4Paragraph 4
  748. Schedule 18: Television and video games tax relief: consequential amendments
  749. ICTA
  750. 1Paragraph 1
  751. FA 1998
  752. 2Paragraph 2
  753. 3Paragraph 3
  754. 4Paragraph 4
  755. 5Paragraph 5
  756. CAA 2001
  757. 6Paragraph 6 Repealed
  758. FA 2007
  759. 7Paragraph 7
  760. CTA 2009
  761. 8Paragraph 8
  762. 9Paragraph 9
  763. 10Paragraph 10
  764. 11Paragraph 11
  765. 12Paragraph 12
  766. 13Paragraph 13
  767. 14Paragraph 14
  768. 15Paragraph 15
  769. FA 2009
  770. 16Paragraph 16
  771. CTA 2010
  772. 17Paragraph 17
  773. 18Paragraph 18
  774. 19Paragraph 19
  775. 20Paragraph 20
  776. Consequential renumbering
  777. 21Paragraph 21
  778. Commencement
  779. 22Paragraph 22
  780. 23Paragraph 23
  781. Schedule 19: Real estate investment trusts: UK REITs which invest in other UK REITs
  782. 1Paragraph 1
  783. 2Paragraph 2
  784. 3Paragraph 3
  785. 4Paragraph 4
  786. 5Paragraph 5
  787. 6Paragraph 6
  788. 7Paragraph 7
  789. 8Paragraph 8
  790. 9Paragraph 9
  791. 10Paragraph 10
  792. 11Paragraph 11
  793. 12Paragraph 12
  794. 13Paragraph 13
  795. Schedule 20: Tax mismatch schemes
  796. 1Paragraph 1
  797. 2Paragraph 2
  798. 3Paragraph 3
  799. 4Paragraph 4
  800. 5Paragraph 5
  801. 6Paragraph 6
  802. Schedule 21: Community amateur sports clubs
  803. Introductory
  804. 1Paragraph 1
  805. Meaning of “open to the whole community”
  806. 2Paragraph 2
  807. Meaning of “organised on an amateur basis”
  808. 3Paragraph 3
  809. Clubs consisting mainly of social members
  810. 4Paragraph 4
  811. 5Paragraph 5
  812. Exemptions
  813. 6Paragraph 6
  814. 7Paragraph 7
  815. Power to specify income condition
  816. 8Paragraph 8
  817. Commencement
  818. 9Paragraph 9
  819. 10Paragraph 10
  820. Schedule 22: Transitional provision relating to reduction in standard lifetime allowance etc
  821. Part 1: “Fixed protection 2014”
  822. 1Paragraph 1
  823. 2Paragraph 2
  824. 3Paragraph 3
  825. 4Paragraph 4
  826. Part 2: Other provision
  827. 5Paragraph 5
  828. 6Paragraph 6
  829. 7Paragraph 7
  830. 8Paragraph 8
  831. Schedule 23: Employee shareholder shares
  832. Part 1: Income tax treatment of employee shareholder shares
  833. 1Paragraph 1
  834. 2Paragraph 2
  835. 3Paragraph 3
  836. 4Paragraph 4
  837. 5Paragraph 5
  838. 6Paragraph 6
  839. 7Paragraph 7
  840. 8Paragraph 8
  841. 9Paragraph 9
  842. 10Paragraph 10
  843. 11Paragraph 11
  844. 12Paragraph 12
  845. 13Paragraph 13
  846. 14Paragraph 14
  847. 15Paragraph 15
  848. 16Paragraph 16
  849. Part 2: Capital gains tax exemption for employee shareholder shares
  850. 17Paragraph 17
  851. 18Paragraph 18
  852. 19Paragraph 19
  853. 20Paragraph 20
  854. Part 3: Corporation tax
  855. 21Paragraph 21
  856. 22Paragraph 22
  857. 23Paragraph 23
  858. 24Paragraph 24
  859. 25Paragraph 25
  860. 26Paragraph 26
  861. 27Paragraph 27
  862. 28Paragraph 28
  863. 29Paragraph 29
  864. 30Paragraph 30
  865. 31Paragraph 31
  866. 32Paragraph 32
  867. 33Paragraph 33
  868. 34Paragraph 34
  869. 35Paragraph 35
  870. 36Paragraph 36
  871. Part 4: Employment income exemption
  872. 37Paragraph 37
  873. Part 5: Commencement
  874. 38Paragraph 38
  875. Schedule 24: EMI options and entrepreneurs' relief etc
  876. Entrepreneurs' relief to apply to shares acquired under EMI option
  877. 1Paragraph 1
  878. Identification of shares acquired under EMI option
  879. 2Paragraph 2
  880. 3Paragraph 3
  881. 4Paragraph 4
  882. Commencement and transitional provision
  883. 5Paragraph 5
  884. 6Paragraph 6
  885. Schedule 25: Charge on certain high value disposals by companies etc
  886. Part 1: Taxation of Chargeable Gains Act 1992
  887. 1Paragraph 1
  888. 2Paragraph 2
  889. 3Paragraph 3
  890. 4Paragraph 4
  891. 5Paragraph 5
  892. 6Paragraph 6
  893. 7Paragraph 7
  894. 8Paragraph 8
  895. 9Paragraph 9
  896. 10Paragraph 10
  897. 11Paragraph 11
  898. 12Paragraph 12
  899. 13Paragraph 13
  900. 14Paragraph 14
  901. 15Paragraph 15
  902. 16Paragraph 16
  903. 17Paragraph 17
  904. Part 2: Other amendments
  905. Corporation Tax Act 2009
  906. 18Paragraph 18
  907. Corporation Tax Act 2010
  908. 19Paragraph 19 Repealed
  909. Part 3: Commencement
  910. 20Paragraph 20
  911. Schedule 26: Restrictions on buying capital allowances
  912. Introductory
  913. 1Paragraph 1
  914. Restrictions where certain conditions met
  915. 2Paragraph 2
  916. 3Paragraph 3
  917. 4Paragraph 4
  918. Extension of restrictions to other qualifying activities
  919. 5Paragraph 5
  920. 6Paragraph 6
  921. 7Paragraph 7
  922. 8Paragraph 8
  923. 9Paragraph 9
  924. 10Paragraph 10
  925. 11Paragraph 11
  926. 12Paragraph 12
  927. Commencement
  928. 13Paragraph 13
  929. Schedule 27: Community investment tax relief
  930. Income tax: carry forward of relief
  931. 1Paragraph 1
  932. 2Paragraph 2
  933. 3Paragraph 3
  934. 4Paragraph 4
  935. 5Paragraph 5
  936. 6Paragraph 6
  937. Corporation tax: carry forward of relief
  938. 7Paragraph 7
  939. 8Paragraph 8
  940. 9Paragraph 9
  941. 10Paragraph 10
  942. 11Paragraph 11
  943. 12Paragraph 12
  944. Corporation tax: limit on State aid
  945. 13Paragraph 13
  946. Schedule 28: Lease premium relief
  947. Income tax
  948. 1Paragraph 1
  949. 2Paragraph 2
  950. 3Paragraph 3
  951. 4Paragraph 4
  952. Corporation tax
  953. 5Paragraph 5
  954. 6Paragraph 6
  955. 7Paragraph 7
  956. 8Paragraph 8
  957. Schedule 29: Manufactured payments
  958. Part 1: Income tax
  959. 1Paragraph 1
  960. Part 2: Corporation tax
  961. 2Paragraph 2
  962. Part 3: Consequential etc amendments
  963. Introductory
  964. 3Paragraph 3
  965. TCGA 1992
  966. 4Paragraph 4
  967. 5Paragraph 5
  968. 6Paragraph 6
  969. 7Paragraph 7
  970. 8Paragraph 8
  971. 9Paragraph 9
  972. 10Paragraph 10
  973. FA 2004
  974. 11Paragraph 11
  975. ITTOIA 2005
  976. 12Paragraph 12
  977. 13Paragraph 13 Repealed
  978. 14Paragraph 14
  979. 15Paragraph 15
  980. ITA 2007
  981. 16Paragraph 16
  982. 17Paragraph 17
  983. 18Paragraph 18
  984. 19Paragraph 19
  985. 20Paragraph 20
  986. 21Paragraph 21
  987. 22Paragraph 22
  988. 23Paragraph 23
  989. 24Paragraph 24
  990. 25Paragraph 25
  991. 26Paragraph 26
  992. 27Paragraph 27
  993. 28Paragraph 28
  994. 29Paragraph 29
  995. 30Paragraph 30
  996. 31Paragraph 31
  997. 32Paragraph 32
  998. FA 2008
  999. 33Paragraph 33
  1000. CTA 2009
  1001. 34Paragraph 34
  1002. 35Paragraph 35
  1003. 36Paragraph 36
  1004. 37Paragraph 37
  1005. 38Paragraph 38
  1006. 39Paragraph 39
  1007. FA 2009
  1008. 40Paragraph 40
  1009. CTA 2010
  1010. 41Paragraph 41
  1011. 42Paragraph 42
  1012. 43Paragraph 43
  1013. 44Paragraph 44
  1014. 45Paragraph 45
  1015. 46Paragraph 46
  1016. 47Paragraph 47
  1017. TIOPA 2010
  1018. 48Paragraph 48
  1019. FA 2011
  1020. 49Paragraph 49
  1021. FA 2012
  1022. 50Paragraph 50
  1023. Part 4: Commencement
  1024. 51Paragraph 51
  1025. 52Paragraph 52
  1026. Schedule 30: Close companies
  1027. Part 1: Amendments of Part 10 of CTA 2010
  1028. 1Paragraph 1
  1029. 2Paragraph 2
  1030. 3Paragraph 3
  1031. 4Paragraph 4
  1032. 5Paragraph 5
  1033. 6Paragraph 6
  1034. 7Paragraph 7
  1035. Part 2: Other amendments
  1036. Taxes Management Act 1970
  1037. 8Paragraph 8
  1038. 9Paragraph 9
  1039. 10Paragraph 10
  1040. 11Paragraph 11
  1041. 12Paragraph 12
  1042. Finance Act 1998
  1043. 13Paragraph 13
  1044. Income Tax (Trading and Other Income) Act 2005
  1045. 14Paragraph 14
  1046. Schedule 31: Miscellaneous amendments relating to decommissioning
  1047. Part 1: Abandonment guarantees and abandonment expenditure
  1048. Expenditure on abandonment guarantees
  1049. 1Paragraph 1
  1050. 2Paragraph 2
  1051. Expenditure under abandonment guarantees
  1052. 3Paragraph 3
  1053. 4Paragraph 4
  1054. 5Paragraph 5
  1055. 6Paragraph 6
  1056. 7Paragraph 7
  1057. Reimbursement by defaulter in respect of abandonment expenditure
  1058. 8Paragraph 8
  1059. 9Paragraph 9
  1060. 10Paragraph 10
  1061. Consequential amendments
  1062. 11Paragraph 11
  1063. 12Paragraph 12
  1064. 13Paragraph 13
  1065. 14Paragraph 14
  1066. 15Paragraph 15
  1067. 16Paragraph 16
  1068. 17Paragraph 17
  1069. 18Paragraph 18
  1070. 19Paragraph 19
  1071. 20Paragraph 20
  1072. Part 2: Receipts arising from decommissioning
  1073. Calculation of profits chargeable to corporation tax and supplementary charge
  1074. 21Paragraph 21
  1075. Calculation of profits chargeable to income tax
  1076. 22Paragraph 22
  1077. Part 3: Commencement
  1078. 23Paragraph 23
  1079. Schedule 32: Restrictions on allowances for certain oil-related expenditure
  1080. Part 1: Decommissioning expenditure
  1081. 1Paragraph 1
  1082. 2Paragraph 2
  1083. 3Paragraph 3
  1084. 4Paragraph 4
  1085. 5Paragraph 5
  1086. 6Paragraph 6
  1087. 7Paragraph 7
  1088. 8Paragraph 8
  1089. Part 2: Expenditure on site restoration
  1090. 9Paragraph 9
  1091. 10Paragraph 10
  1092. 11Paragraph 11
  1093. Part 3: Amendments of TIOPA 2010
  1094. 12Paragraph 12
  1095. 13Paragraph 13
  1096. 14Paragraph 14
  1097. 15Paragraph 15
  1098. 16Paragraph 16
  1099. Schedule 33: Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
  1100. Part 1: Returns
  1101. Contents of return
  1102. 1Paragraph 1
  1103. 2Paragraph 2
  1104. Amendment of return by chargeable person
  1105. 3Paragraph 3
  1106. Correction of return by HMRC
  1107. 4Paragraph 4
  1108. Part 2: Duty to keep and preserve records
  1109. Duty to keep and preserve records
  1110. 5Paragraph 5
  1111. Preservation of information etc
  1112. 6Paragraph 6
  1113. Penalty for failure to keep and preserve records
  1114. 7Paragraph 7
  1115. Part 3: Enquiry into return
  1116. Notice of enquiry
  1117. 8Paragraph 8
  1118. Scope of enquiry
  1119. 9Paragraph 9
  1120. Amendment of self assessment during enquiry to prevent loss of tax
  1121. 10Paragraph 10
  1122. Referral of questions to tribunal during enquiry
  1123. 11Paragraph 11
  1124. Withdrawal of notice of referral
  1125. 12Paragraph 12
  1126. Effect of referral on enquiry
  1127. 13Paragraph 13
  1128. Effect of determination
  1129. 14Paragraph 14
  1130. Tribunal to which referrals are made
  1131. 15Paragraph 15
  1132. Completion of enquiry
  1133. 16Paragraph 16
  1134. Direction to complete enquiry
  1135. 17Paragraph 17
  1136. Part 4: HMRC determination where no return delivered
  1137. Determination of tax chargeable if no return delivered
  1138. 18Paragraph 18
  1139. Determination to have effect as a self assessment
  1140. 19Paragraph 19
  1141. Determination superseded by actual self assessment
  1142. 20Paragraph 20
  1143. Part 5: HMRC assessments
  1144. Assessment where loss of tax discovered
  1145. 21Paragraph 21
  1146. Assessment to recover excessive repayment of tax
  1147. 22Paragraph 22
  1148. References to “the taxpayer”
  1149. 23Paragraph 23
  1150. Conditions for making assessment where return has been delivered
  1151. 24Paragraph 24
  1152. Time limit for assessments
  1153. 25Paragraph 25
  1154. Losses brought about carelessly or deliberately
  1155. 26Paragraph 26
  1156. Assessment procedure
  1157. 27Paragraph 27
  1158. Part 6: Relief in case of overpaid tax or excessive assessment
  1159. Relief in case of double assessment
  1160. 28Paragraph 28
  1161. Claim for relief for overpaid tax etc
  1162. 29Paragraph 29
  1163. Cases in which Commissioners are not liable to give effect to a claim
  1164. 30Paragraph 30
  1165. Making a claim
  1166. 31Paragraph 31
  1167. The claimant: partnerships
  1168. 32Paragraph 32
  1169. Assessment of claimant in connection with claim
  1170. 33Paragraph 33
  1171. Contract settlements
  1172. 34Paragraph 34
  1173. Part 7: Reviews and appeals
  1174. Right of appeal
  1175. 35Paragraph 35
  1176. Notice of appeal
  1177. 36Paragraph 36
  1178. Late notice of appeal
  1179. 37Paragraph 37
  1180. Steps that may be taken following notice of appeal
  1181. 38Paragraph 38
  1182. Right of appellant to require review
  1183. 39Paragraph 39
  1184. Offer of review by HMRC
  1185. 40Paragraph 40
  1186. Nature of review
  1187. 41Paragraph 41
  1188. Effect of conclusions of review
  1189. 42Paragraph 42
  1190. Notifying appeal to tribunal after appellant has required review
  1191. 43Paragraph 43
  1192. Notifying appeal to tribunal after HMRC have offered review
  1193. 44Paragraph 44
  1194. Interpretation of paragraphs 38 to 44
  1195. 45Paragraph 45
  1196. Settling of appeals by agreement
  1197. 46Paragraph 46
  1198. Appeal does not postpone recovery of tax
  1199. 47Paragraph 47
  1200. Application for payment of tax to be postponed
  1201. 48Paragraph 48
  1202. Agreement to postpone payment of tax
  1203. 49Paragraph 49
  1204. Assessments and self assessments
  1205. 50Paragraph 50
  1206. Tribunal determinations
  1207. 51Paragraph 51
  1208. Payment of tax where appeal has been determined
  1209. 52Paragraph 52
  1210. Payment of tax where there is a further appeal
  1211. 53Paragraph 53
  1212. References to “the tribunal”
  1213. 54Paragraph 54
  1214. Part 8: Supplementary
  1215. Application of Schedule in cases involving joint liability to tax
  1216. 55Paragraph 55
  1217. Partnerships
  1218. 56Paragraph 56
  1219. Meaning of “return”
  1220. 57Paragraph 57
  1221. Meaning of “filing date”
  1222. 58Paragraph 58
  1223. Schedule 34: Annual tax on enveloped dwellings: information and enforcement
  1224. Part 1: Information and inspection powers
  1225. 1Paragraph 1
  1226. 2Paragraph 2
  1227. 3Paragraph 3
  1228. 4Paragraph 4
  1229. 5Paragraph 5
  1230. Part 2: Penalties
  1231. Errors in returns
  1232. 6Paragraph 6
  1233. Failure to make returns
  1234. 7Paragraph 7
  1235. Failure to make payments on time
  1236. 8Paragraph 8
  1237. 9Paragraph 9
  1238. 10Paragraph 10
  1239. 11Paragraph 11
  1240. 12Paragraph 12
  1241. Schedule 35: Annual tax on enveloped dwellings: miscellaneous amendments and transitory provision
  1242. Part 1: Miscellaneous amendments
  1243. Provisional collection of taxes
  1244. 1Paragraph 1
  1245. Disclosure of tax avoidance schemes
  1246. 2Paragraph 2
  1247. Definitions relating to charities
  1248. 3Paragraph 3
  1249. Part 2: Transitory provision: the first chargeable period
  1250. 4Paragraph 4
  1251. 5Paragraph 5
  1252. Schedule 36: Treatment of liabilities for inheritance tax purposes
  1253. IHTA 1984
  1254. 1Paragraph 1
  1255. 2Paragraph 2
  1256. 3Paragraph 3
  1257. 4Paragraph 4
  1258. Commencement
  1259. 5Paragraph 5
  1260. Schedule 37: Vehicle licences for disabled people
  1261. 1Paragraph 1
  1262. 2Paragraph 2
  1263. 3Paragraph 3
  1264. 4Paragraph 4
  1265. 5Paragraph 5
  1266. 6Paragraph 6
  1267. 7Paragraph 7
  1268. Schedule 38: Valuation of certain supplies of fuel
  1269. Introductory
  1270. 1Paragraph 1
  1271. Valuation of supplies for private use
  1272. 2Paragraph 2
  1273. 3Paragraph 3
  1274. 4Paragraph 4
  1275. 5Paragraph 5
  1276. Supplies to employees etc at less than open market value
  1277. 6Paragraph 6
  1278. Commencement and transitional provision
  1279. 7Paragraph 7
  1280. 8Paragraph 8
  1281. Schedule 39: Stamp duty land tax: transactions entered into before completion of contract
  1282. 1Paragraph 1
  1283. 2Paragraph 2
  1284. 3Paragraph 3
  1285. 4Paragraph 4
  1286. 5Paragraph 5
  1287. 6Paragraph 6
  1288. 7Paragraph 7
  1289. 8Paragraph 8
  1290. 9Paragraph 9
  1291. 10Paragraph 10
  1292. 11Paragraph 11
  1293. Schedule 40: Stamp duty land tax: relief from 15% rate
  1294. 1Paragraph 1
  1295. Amendments of FA 2003
  1296. 2Paragraph 2
  1297. Minor and consequential amendments
  1298. 3Paragraph 3
  1299. 4Paragraph 4
  1300. 5Paragraph 5
  1301. 6Paragraph 6
  1302. 7Paragraph 7
  1303. Application of amendments
  1304. 8Paragraph 8
  1305. Transactions to which section 29 of the Scotland Act 2012 applies
  1306. 9Paragraph 9
  1307. Schedule 41: Stamp duty land tax on leases
  1308. Introduction
  1309. 1Paragraph 1
  1310. Leases that continue after a fixed term
  1311. 2Paragraph 2
  1312. 3Paragraph 3
  1313. 4Paragraph 4
  1314. 5Paragraph 5
  1315. Agreement for lease and assignment of agreement for lease
  1316. 6Paragraph 6
  1317. Abnormal rent increases
  1318. 7Paragraph 7
  1319. Commencement
  1320. 8Paragraph 8
  1321. Schedule 42: Climate change levy: supplies subject to carbon price support rates etc
  1322. Part 1: Earlier provision not to have effect
  1323. 1Paragraph 1
  1324. Part 2: New provision having effect from 1 April 2013
  1325. New provision
  1326. 2Paragraph 2
  1327. 3Paragraph 3
  1328. 4Paragraph 4
  1329. 5Paragraph 5
  1330. 6Paragraph 6
  1331. 7Paragraph 7
  1332. 8Paragraph 8
  1333. 9Paragraph 9
  1334. 10Paragraph 10
  1335. 11Paragraph 11
  1336. 12Paragraph 12
  1337. 13Paragraph 13
  1338. 14Paragraph 14
  1339. 15Paragraph 15
  1340. 16Paragraph 16
  1341. 17Paragraph 17
  1342. 18Paragraph 18
  1343. 19Paragraph 19
  1344. 20Paragraph 20
  1345. Commencement
  1346. 21Paragraph 21
  1347. 22Paragraph 22
  1348. Part 3: Carbon price support rates from 1 April 2014
  1349. 23Paragraph 23
  1350. Part 4: Carbon price support rates from 1 April 2015
  1351. 24Paragraph 24
  1352. Schedule 43: General anti-abuse rule: procedural requirements
  1353. The GAAR Advisory Panel
  1354. 1Paragraph 1
  1355. 1AMeaning of “tax appeal” Repealed
  1356. Meaning of “designated HMRC officer”
  1357. 2Paragraph 2
  1358. Notice to taxpayer of proposed counteraction of tax advantage
  1359. 3Paragraph 3
  1360. 4Paragraph 4
  1361. 4ACorrective action by taxpayer
  1362. Referral to GAAR Advisory Panel
  1363. 4BParagraph 4B
  1364. 5Paragraph 5
  1365. 6Paragraph 6
  1366. 7Paragraph 7
  1367. 8Paragraph 8
  1368. 9Paragraph 9
  1369. Decision of GAAR Advisory Panel and opinion notices
  1370. 10Paragraph 10
  1371. 11Paragraph 11
  1372. Notice of final decision after considering opinion of GAAR Advisory Panel
  1373. 12Paragraph 12
  1374. Notices may be given on assumption that tax advantage does arise
  1375. 13Paragraph 13
  1376. HMRC officers
  1377. 14Paragraph 14
  1378. Schedule 43A: Procedural requirements: pooling notices and notices of binding
  1379. Pooling notices
  1380. 1Paragraph 1
  1381. Notice of proposal to bind arrangements to counteracted arrangements
  1382. 2Paragraph 2
  1383. 3Paragraph 3
  1384. Corrective action by a notified taxpayer
  1385. 4Paragraph 4
  1386. Corrective action by lead taxpayer
  1387. 5Paragraph 5 Repealed
  1388. Opinion notices and right to make representations
  1389. 6Paragraph 6
  1390. 7Paragraph 7
  1391. Notice of final decision
  1392. 8Paragraph 8
  1393. 9Paragraph 9
  1394. 10Paragraph 10
  1395. “Equivalent arrangements”
  1396. 11Paragraph 11
  1397. Notices may be given on assumption that tax advantage does arise
  1398. 12Paragraph 12
  1399. HMRC officers
  1400. 12AParagraph 12A
  1401. Power to amend
  1402. 13Paragraph 13
  1403. Schedule 43B: Procedural requirements: generic referral of tax arrangements
  1404. Notice of proposal to make generic referral of tax arrangements
  1405. 1Paragraph 1
  1406. 2Paragraph 2
  1407. Generic referral
  1408. 3Paragraph 3
  1409. 4Paragraph 4
  1410. 5Paragraph 5
  1411. Decision of GAAR Advisory Panel and opinion notices
  1412. 6Paragraph 6
  1413. Notice of right to make representations
  1414. 7Paragraph 7
  1415. Notice of final decision after considering opinion of GAAR Advisory Panel
  1416. 8Paragraph 8
  1417. Notices may be given on assumption that tax advantage does arise
  1418. 9Paragraph 9
  1419. HMRC officers
  1420. 9AParagraph 9A
  1421. Power to amend
  1422. 10Paragraph 10
  1423. Schedule 43C: Penalty under section 212A or 212B: supplementary provision
  1424. Value of the counteracted advantage: introduction
  1425. 1Paragraph 1
  1426. Value of the counteracted advantage: basic rule
  1427. 2Paragraph 2
  1428. Value of counteracted advantage: losses
  1429. 3Paragraph 3
  1430. Value of counteracted advantage: deferred tax
  1431. 4Paragraph 4
  1432. Assessment of penalty
  1433. 5Paragraph 5
  1434. Alteration of assessment of penalty
  1435. 6Paragraph 6
  1436. Revision of assessment following consequential relieving adjustment
  1437. 7Paragraph 7
  1438. Aggregate penalties
  1439. 8Paragraph 8
  1440. Appeal against penalty
  1441. 9Paragraph 9
  1442. Mitigation of penalties
  1443. 10Paragraph 10
  1444. Interpretation
  1445. 11Paragraph 11
  1446. Schedule 43D: The GAAR and partnerships
  1447. Part 1: General
  1448. Introductory
  1449. 1Paragraph 1
  1450. Meaning of “the responsible partner”
  1451. 2Paragraph 2
  1452. Partnership return made on basis that tax advantage arises
  1453. 3Paragraph 3
  1454. Part 2: Protective GAAR notices
  1455. Power to give protective GAAR notice to responsible partner
  1456. 4Paragraph 4
  1457. Part 3: Notices of proposed counteraction
  1458. Power to give notice of proposed counteraction to responsible partner
  1459. 5Paragraph 5
  1460. Effect of giving a notice under paragraph 5
  1461. 6Paragraph 6
  1462. Modifications to Schedule 43
  1463. 7Paragraph 7
  1464. Notices may be given on assumption that tax advantage does arise
  1465. 8Paragraph 8
  1466. HMRC officers
  1467. 9Paragraph 9
  1468. Part 4: Pooling notices and notices of binding
  1469. Power to give pooling notice or notice of binding to responsible partner
  1470. 10Paragraph 10
  1471. Effect of giving notice under paragraph 10
  1472. 11Paragraph 11
  1473. Modifications to Schedule 43A
  1474. 12Paragraph 12
  1475. Modifications to Schedule 43B
  1476. 13Paragraph 13
  1477. Notices may be given on assumption that tax advantage does arise
  1478. 14Paragraph 14
  1479. HMRC officers
  1480. 15Paragraph 15
  1481. Schedule 44: Trusts with vulnerable beneficiary
  1482. Inheritance Tax Act 1984
  1483. 1Paragraph 1
  1484. 2Paragraph 2
  1485. 3Paragraph 3
  1486. 4Paragraph 4
  1487. 5Paragraph 5
  1488. 6Paragraph 6
  1489. 7Paragraph 7
  1490. 8Paragraph 8
  1491. 9Paragraph 9
  1492. 10Paragraph 10
  1493. Taxation of Chargeable Gains Act 1992
  1494. 11Paragraph 11
  1495. 12Paragraph 12
  1496. 13Paragraph 13
  1497. Finance Act 2005
  1498. 14Paragraph 14
  1499. 15Paragraph 15
  1500. 16Paragraph 16
  1501. 17Paragraph 17
  1502. 18Paragraph 18
  1503. 19Paragraph 19
  1504. Interpretation: relevant settlement
  1505. 20Paragraph 20
  1506. Schedule 45: Statutory residence test
  1507. Part 1: The rules
  1508. Introduction
  1509. 1Paragraph 1
  1510. Interpretation of enactments
  1511. 2Paragraph 2
  1512. The basic rule
  1513. 3Paragraph 3
  1514. 4Paragraph 4
  1515. The automatic residence test
  1516. 5Paragraph 5
  1517. The automatic UK tests
  1518. 6Paragraph 6
  1519. 7Paragraph 7
  1520. 8Paragraph 8
  1521. 9Paragraph 9
  1522. 10Paragraph 10
  1523. The automatic overseas tests
  1524. 11Paragraph 11
  1525. 12Paragraph 12
  1526. 13Paragraph 13
  1527. 14Paragraph 14
  1528. 15Paragraph 15
  1529. 16Paragraph 16
  1530. The sufficient ties test
  1531. 17Paragraph 17
  1532. Sufficient UK ties
  1533. 18Paragraph 18
  1534. 19Paragraph 19
  1535. 20Paragraph 20
  1536. Part 2: Key concepts
  1537. Introduction
  1538. 21Paragraph 21
  1539. Days spent
  1540. 22Paragraph 22
  1541. 23Paragraph 23
  1542. Days spent “in” a period
  1543. 24Paragraph 24
  1544. Home
  1545. 25Paragraph 25
  1546. Work
  1547. 26Paragraph 26
  1548. Location of work
  1549. 27Paragraph 27
  1550. Rules for calculating the reference period
  1551. 28Paragraph 28
  1552. Significant breaks from UK or overseas work
  1553. 29Paragraph 29
  1554. Relevant jobs on board vehicles, aircraft or ships
  1555. 30Paragraph 30
  1556. UK ties
  1557. 31Paragraph 31
  1558. Family tie
  1559. 32Paragraph 32
  1560. 33Paragraph 33
  1561. Accommodation tie
  1562. 34Paragraph 34
  1563. Work tie
  1564. 35Paragraph 35
  1565. 36Paragraph 36
  1566. 90-day tie
  1567. 37Paragraph 37
  1568. Country tie
  1569. 38Paragraph 38
  1570. Part 3: Split year treatment
  1571. Introduction
  1572. 39Paragraph 39
  1573. 40Paragraph 40
  1574. 41Paragraph 41
  1575. 42Paragraph 42
  1576. Definition of a “split year”
  1577. 43Paragraph 43
  1578. Case 1: starting full-time work overseas
  1579. 44Paragraph 44
  1580. Case 2: the partner of someone starting full-time work overseas
  1581. 45Paragraph 45
  1582. Case 3: ceasing to have a home in the UK
  1583. 46Paragraph 46
  1584. Case 4: starting to have a home in the UK only
  1585. 47Paragraph 47
  1586. Case 5: starting full-time work in the UK
  1587. 48Paragraph 48
  1588. Case 6: ceasing full-time work overseas
  1589. 49Paragraph 49
  1590. Case 7: the partner of someone ceasing full-time work overseas
  1591. 50Paragraph 50
  1592. Case 8: starting to have a home in the UK
  1593. 51Paragraph 51
  1594. General rules for construing Cases 1 to 8
  1595. 52Paragraph 52
  1596. The overseas part
  1597. 53Paragraph 53
  1598. Priority between Cases 1 to 3
  1599. 54Paragraph 54
  1600. Priority between Cases 4 to 8
  1601. 55Paragraph 55
  1602. The UK part
  1603. 56Paragraph 56
  1604. Special charging rules for employment income
  1605. 57Paragraph 57
  1606. 58Paragraph 58
  1607. 59Paragraph 59
  1608. 60Paragraph 60
  1609. 61Paragraph 61
  1610. 62Paragraph 62
  1611. 63Paragraph 63
  1612. 64Paragraph 64
  1613. 65Paragraph 65
  1614. 66Paragraph 66
  1615. 67Paragraph 67
  1616. 68Paragraph 68
  1617. 69Paragraph 69
  1618. 70Paragraph 70
  1619. 71Paragraph 71
  1620. Special charging rules for pension income
  1621. 72Paragraph 72
  1622. PAYE income
  1623. 73Paragraph 73
  1624. Special charging rules for trading income
  1625. 74Paragraph 74
  1626. 75Paragraph 75
  1627. 76Paragraph 76
  1628. 77Paragraph 77
  1629. 78Paragraph 78
  1630. 79Paragraph 79
  1631. 80Paragraph 80
  1632. Special charging rules for property income
  1633. 81Paragraph 81
  1634. Special charging rules for savings and investment income
  1635. 82Paragraph 82
  1636. 83Paragraph 83
  1637. 84Paragraph 84
  1638. 85Paragraph 85
  1639. 86Paragraph 86
  1640. 87Paragraph 87
  1641. 88Paragraph 88
  1642. Special charging rules for miscellaneous income
  1643. 89Paragraph 89
  1644. Special charging rules for relevant foreign income charged on remittance basis
  1645. 90Paragraph 90
  1646. 91Paragraph 91
  1647. Special charging rules for capital gains
  1648. 92Paragraph 92
  1649. 93Paragraph 93
  1650. 94Paragraph 94
  1651. 95Paragraph 95
  1652. 96Paragraph 96
  1653. 97Paragraph 97
  1654. 98Paragraph 98
  1655. 99Paragraph 99
  1656. 100Paragraph 100
  1657. 101Paragraph 101 Repealed
  1658. Trustees of a settlement
  1659. 102Paragraph 102
  1660. 103Paragraph 103
  1661. Definitions in enactments relating to income tax and CGT
  1662. 104Paragraph 104
  1663. 105Paragraph 105
  1664. 106Paragraph 106
  1665. 107Paragraph 107
  1666. 108Paragraph 108
  1667. Part 4: Anti-avoidance
  1668. Introduction
  1669. 109Paragraph 109
  1670. Meaning of temporarily non-resident
  1671. 110Paragraph 110
  1672. Residence periods
  1673. 111Paragraph 111
  1674. Sole UK residence
  1675. 112Paragraph 112
  1676. Temporary period of non-residence
  1677. 113Paragraph 113
  1678. Year of departure
  1679. 114Paragraph 114
  1680. Period of return
  1681. 115Paragraph 115
  1682. Consequential amendments: income tax
  1683. 116Paragraph 116
  1684. 117Paragraph 117
  1685. 118Paragraph 118
  1686. Consequential amendments: capital gains tax
  1687. 119Paragraph 119
  1688. 120Paragraph 120
  1689. 121Paragraph 121
  1690. 122Paragraph 122
  1691. 123Paragraph 123
  1692. New special rule: lump sum payments under pension schemes etc
  1693. 124Paragraph 124
  1694. 125Paragraph 125
  1695. 126Paragraph 126
  1696. 127Paragraph 127
  1697. 128Paragraph 128
  1698. 129Paragraph 129
  1699. 130Paragraph 130
  1700. New special rule: distributions to participators in close companies etc
  1701. 131Paragraph 131
  1702. 132Paragraph 132
  1703. 133Paragraph 133
  1704. 134Paragraph 134
  1705. 135Paragraph 135
  1706. 136Paragraph 136
  1707. 137Paragraph 137
  1708. 138Paragraph 138
  1709. New special rule: chargeable event gains
  1710. 139Paragraph 139
  1711. 140Paragraph 140
  1712. 141Paragraph 141
  1713. 142Paragraph 142
  1714. 143Paragraph 143
  1715. 144Paragraph 144
  1716. Part 5: Miscellaneous
  1717. Interpretation
  1718. 145Paragraph 145
  1719. 146Paragraph 146
  1720. 147Paragraph 147
  1721. Consequential amendments
  1722. 148Paragraph 148
  1723. 149Paragraph 149
  1724. 150Paragraph 150
  1725. 151Paragraph 151
  1726. 152Paragraph 152
  1727. Commencement
  1728. 153Paragraph 153
  1729. Transitional and saving provision
  1730. 154Paragraph 154
  1731. 155Paragraph 155
  1732. 156Paragraph 156
  1733. 157Paragraph 157
  1734. 158Paragraph 158
  1735. 159Paragraph 159
  1736. Schedule 46: Ordinary residence
  1737. Part 1: Income tax and capital gains tax: remittance basis of taxation
  1738. Remittance basis restricted to non-doms
  1739. 1Paragraph 1
  1740. 2Paragraph 2
  1741. 3Paragraph 3
  1742. 4Paragraph 4
  1743. 5Paragraph 5
  1744. Treatment of relevant foreign earnings
  1745. 6Paragraph 6
  1746. 7Paragraph 7
  1747. 8Paragraph 8
  1748. 9Paragraph 9
  1749. 10Paragraph 10
  1750. 11Paragraph 11
  1751. 12Paragraph 12
  1752. 13Paragraph 13
  1753. 14Paragraph 14
  1754. 15Paragraph 15
  1755. Consequential amendments
  1756. 16Paragraph 16
  1757. 17Paragraph 17
  1758. 18Paragraph 18
  1759. 19Paragraph 19
  1760. 20Paragraph 20
  1761. 21Paragraph 21
  1762. 22Paragraph 22
  1763. 23Paragraph 23
  1764. 24Paragraph 24
  1765. Commencement
  1766. 25Paragraph 25
  1767. Savings
  1768. 26Paragraph 26
  1769. Interpretation
  1770. 27Paragraph 27
  1771. Part 2: Income tax: arising basis of taxation
  1772. ICTA
  1773. 28Paragraph 28
  1774. ITEPA 2003
  1775. 29Paragraph 29
  1776. 30Paragraph 30
  1777. 31Paragraph 31
  1778. 32Paragraph 32
  1779. 33Paragraph 33
  1780. 34Paragraph 34
  1781. 35Paragraph 35
  1782. 36Paragraph 36
  1783. 37Paragraph 37
  1784. 38Paragraph 38
  1785. 39Paragraph 39
  1786. 40Paragraph 40
  1787. 41Paragraph 41
  1788. 42Paragraph 42
  1789. ITTOIA 2005
  1790. 43Paragraph 43
  1791. 44Paragraph 44
  1792. 45Paragraph 45
  1793. 46Paragraph 46
  1794. 47Paragraph 47
  1795. 48Paragraph 48
  1796. 49Paragraph 49
  1797. 50Paragraph 50
  1798. 51Paragraph 51
  1799. 52Paragraph 52
  1800. 53Paragraph 53
  1801. ITA 2007
  1802. 54Paragraph 54
  1803. 55Paragraph 55
  1804. 56Paragraph 56
  1805. 57Paragraph 57
  1806. 58Paragraph 58
  1807. 59Paragraph 59
  1808. 60Paragraph 60
  1809. 61Paragraph 61
  1810. 62Paragraph 62
  1811. 63Paragraph 63
  1812. 64Paragraph 64
  1813. 65Paragraph 65
  1814. 66Paragraph 66
  1815. 67Paragraph 67
  1816. 68Paragraph 68
  1817. 69Paragraph 69
  1818. 70Paragraph 70
  1819. 71Paragraph 71
  1820. Commencement
  1821. 72Paragraph 72
  1822. Savings
  1823. 73Paragraph 73
  1824. Part 3: Capital gains tax: accruals basis of taxation
  1825. TCGA 1992
  1826. 74Paragraph 74
  1827. 75Paragraph 75
  1828. 76Paragraph 76
  1829. 77Paragraph 77
  1830. 78Paragraph 78
  1831. 79Paragraph 79
  1832. 80Paragraph 80
  1833. 81Paragraph 81
  1834. 82Paragraph 82
  1835. 83Paragraph 83
  1836. 84Paragraph 84
  1837. 85Paragraph 85
  1838. 86Paragraph 86
  1839. 87Paragraph 87
  1840. 88Paragraph 88
  1841. 89Paragraph 89
  1842. 90Paragraph 90
  1843. 91Paragraph 91
  1844. 92Paragraph 92
  1845. 93Paragraph 93
  1846. 94Paragraph 94
  1847. 95Paragraph 95
  1848. 96Paragraph 96
  1849. 97Paragraph 97
  1850. 98Paragraph 98
  1851. 99Paragraph 99
  1852. 100Paragraph 100
  1853. 101Paragraph 101
  1854. 102Paragraph 102
  1855. 103Paragraph 103
  1856. 104Paragraph 104
  1857. 105Paragraph 105
  1858. 106Paragraph 106
  1859. 107Paragraph 107
  1860. 108Paragraph 108
  1861. 109Paragraph 109
  1862. 110Paragraph 110
  1863. 111Paragraph 111
  1864. Commencement
  1865. 112Paragraph 112
  1866. Part 4: Other amendments
  1867. FA 1916
  1868. 113Paragraph 113
  1869. F(No.2)A 1931
  1870. 114Paragraph 114
  1871. TMA 1970
  1872. 115Paragraph 115
  1873. 116Paragraph 116
  1874. 117Paragraph 117
  1875. IHTA 1984
  1876. 118Paragraph 118
  1877. FA 2004
  1878. 119Paragraph 119
  1879. 120Paragraph 120
  1880. 121Paragraph 121
  1881. 122Paragraph 122
  1882. 123Paragraph 123
  1883. 124Paragraph 124
  1884. 125Paragraph 125
  1885. 126Paragraph 126
  1886. 127Paragraph 127
  1887. 128Paragraph 128
  1888. 129Paragraph 129
  1889. 130Paragraph 130
  1890. 131Paragraph 131
  1891. 132Paragraph 132
  1892. FA 2005
  1893. 133Paragraph 133
  1894. F(No.2)A 2005
  1895. 134Paragraph 134
  1896. 135Paragraph 135
  1897. 136Paragraph 136
  1898. CTA 2009
  1899. 137Paragraph 137
  1900. 138Paragraph 138
  1901. 139Paragraph 139
  1902. 140Paragraph 140
  1903. 141Paragraph 141
  1904. 142Paragraph 142
  1905. 143Paragraph 143
  1906. 144Paragraph 144
  1907. CTA 2010
  1908. 145Paragraph 145
  1909. TIOPA 2010
  1910. 146Paragraph 146
  1911. Constitutional Reform and Governance Act 2010
  1912. 147Paragraph 147
  1913. Schedule 47: Controlled foreign companies
  1914. Relevant finance leases etc
  1915. 1Paragraph 1
  1916. 2Paragraph 2
  1917. 3Paragraph 3
  1918. 4Paragraph 4
  1919. 5Paragraph 5
  1920. 6Paragraph 6
  1921. 7Paragraph 7
  1922. 8Paragraph 8
  1923. 9Paragraph 9
  1924. Limit on double taxation relief in cases involving qualifying loan relationships of CFCs
  1925. 10Paragraph 10
  1926. 11Paragraph 11
  1927. 12Paragraph 12
  1928. 13Paragraph 13
  1929. 14Paragraph 14
  1930. Miscellaneous
  1931. 15Paragraph 15
  1932. 16Paragraph 16
  1933. 17Paragraph 17 Repealed
  1934. 18Paragraph 18
  1935. 19Paragraph 19
  1936. 20Paragraph 20
  1937. Commencement and transitional provision
  1938. 21Paragraph 21
  1939. 22Paragraph 22
  1940. Schedule 48: Proceeds of crime: powers of officers of Revenue and Customs
  1941. Proceeds of Crime Act 2002
  1942. 1Paragraph 1
  1943. 2Paragraph 2
  1944. 3Paragraph 3
  1945. 4Paragraph 4
  1946. 5Paragraph 5
  1947. 6Paragraph 6
  1948. 7Paragraph 7
  1949. 8Paragraph 8
  1950. 9Paragraph 9
  1951. 10Paragraph 10
  1952. 11Paragraph 11
  1953. 12Paragraph 12
  1954. 13Paragraph 13
  1955. 14Paragraph 14
  1956. 15Paragraph 15
  1957. 16Paragraph 16
  1958. 17Paragraph 17
  1959. 18Paragraph 18
  1960. 19Paragraph 19
  1961. 20Paragraph 20
  1962. Commissioners for Revenue and Customs Act 2005
  1963. 21Paragraph 21
  1964. Relationship of provisions of 2005 Act with provisions of 2002 Act
  1965. 22Paragraph 22
  1966. Consequential amendments
  1967. 23Paragraph 23
  1968. 24Paragraph 24
  1969. Schedule 49: Corporation tax: deferral of payment of exit charge
  1970. Amendments of TMA 1970
  1971. 1Paragraph 1
  1972. 2Paragraph 2
  1973. 3Paragraph 3
  1974. 4Paragraph 4
  1975. 5Paragraph 5
  1976. 6Paragraph 6
  1977. Amendments of FA 2009
  1978. 7Paragraph 7
  1979. Commencement
  1980. 8Paragraph 8
  1981. Schedule 50: Penalties: late filing, late payment and errors
  1982. Amendments to Schedule 24 to FA 2007: penalties for errors
  1983. 1Paragraph 1
  1984. Amendments to Schedule 55 to FA 2009: penalty for failure to make returns
  1985. 2Paragraph 2
  1986. 3Paragraph 3
  1987. 4Paragraph 4
  1988. 5Paragraph 5
  1989. 6Paragraph 6
  1990. 7Paragraph 7
  1991. 8Paragraph 8
  1992. 9Paragraph 9
  1993. Amendments to Schedule 56 to FA 2009: penalty for failure to make payments on time
  1994. 10Paragraph 10
  1995. 11Paragraph 11
  1996. 12Paragraph 12
  1997. 13Paragraph 13
  1998. 14Paragraph 14
  1999. Consequential amendment
  2000. 15Paragraph 15
  2001. Commencement
  2002. 16Paragraph 16
  2003. Schedule 51: Withdrawal of notice to file etc
  2004. TMA 1970
  2005. 1Paragraph 1
  2006. 2Paragraph 2
  2007. 3Paragraph 3
  2008. 4Paragraph 4
  2009. 5Paragraph 5
  2010. FA 2008
  2011. 6Paragraph 6
  2012. FA 2009
  2013. 7Paragraph 7
  2014. 8Paragraph 8
  2015. Commencement
  2016. 9Paragraph 9