OpenLegislation

Instruments made under Income and Corporation Taxes Act 1988

1988 c. 1 · 599 instruments

InstrumentCitationMadeUnder
Life Insurance Qualifying Policies (Statement and Reporting Requirements) 2015 S.I. 2015/544 4 Mar 2015 Schedule 15
Life Insurance Qualifying Policies (Statement and Reporting Requirements) 2013 S.I. 2013/1820 19 Jul 2013 Section 552ZB, Schedule 15
Corporation Tax (Instalment Payments) 2011 S.I. 2011/1785 20 Jul 2011 Section 826A
Double Taxation Relief and International Tax Enforcement (Luxembourg) 2010 S.I. 2010/237 10 Feb 2010 Section 788
Double Taxation Relief and International Tax Enforcement (Qatar) 2010 S.I. 2010/241 10 Feb 2010 Section 788
Double Taxation Relief and International Tax Enforcement (Libya) 2010 S.I. 2010/243 10 Feb 2010 Section 788
Double Taxation Relief and International Tax Enforcement (Guernsey) 2009 S.I. 2009/3011 17 Nov 2009 Section 788
Double Taxation Relief and International Tax Enforcement (Jersey) 2009 S.I. 2009/3012 17 Nov 2009 Section 788
Double Taxation Relief and International Tax Enforcement (Virgin Islands) 2009 S.I. 2009/3013 17 Nov 2009 Section 788
Income Tax (Manufactured Overseas Dividends) 2009 S.I. 2009/2811 21 Oct 2009 Schedule 23A paragraph 8
Substantial Donor Transactions (Variation of Threshold Limits) 2009 S.I. 2009/1029 22 Apr 2009 Section 506C
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) 2009 S.I. 2009/226 11 Feb 2009 Section 788
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) 2009 S.I. 2009/227 11 Feb 2009 Section 788
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) 2009 S.I. 2009/228 11 Feb 2009 Section 788
Insurance Companies (Corporation Tax Acts) 2008 S.I. 2008/3096 3 Dec 2008 Section 431A
Income Tax (Indexation) 2008 S.I. 2008/3024 24 Nov 2008 —
Insurance Companies (Reserves) (Tax) 2008 S.I. 2008/2679 9 Oct 2008 Section 444BB, Section 444BC, Section 444BD
Double Taxation Relief (Surrender of Relievable Tax Within a Group) 2008 S.I. 2008/2681 9 Oct 2008 Section 806H
Non-resident Companies (General Insurance Business) 2008 S.I. 2008/2643 7 Oct 2008 Section 755C
Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) 2008 S.I. 2008/2646 7 Oct 2008 Schedule 18A paragraph 16
Insurance Companies (Overseas Life Assurance Business) (Excluded Business) 2008 S.I. 2008/2625 6 Oct 2008 Section 431D
Overseas Insurers (Tax Representatives) 2008 S.I. 2008/2626 6 Oct 2008 Section 552A
Insurance Companies (Overseas Life Assurance Business) (Compliance) 2008 S.I. 2008/2627 6 Oct 2008 Section 431E
Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) 2008 S.I. 2008/2628 6 Oct 2008 Section 552ZA
Insurance Companies (Taxation of Reinsurance Business) 2008 S.I. 2008/2670 6 Oct 2008 Section 442A
Insurance Companies (Taxation of Insurance Special Purpose Vehicles) 2008 S.I. 2008/1923 22 Jul 2008 Section 431A
Insurance Companies (Taxation of Reinsurance Business) 2008 S.I. 2008/1944 22 Jul 2008 Section 442A
Insurance Companies (Corporation Tax Acts) 2008 S.I. 2008/1905 17 Jul 2008 Section 431A
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) 2008 S.I. 2008/1770 9 Jul 2008 Section 788
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) 2008 S.I. 2008/1793 9 Jul 2008 Section 788
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) 2008 S.I. 2008/1795 9 Jul 2008 Section 788
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) 2008 S.I. 2008/1796 9 Jul 2008 Section 788
Energy-Saving Items (Corporation Tax) 2008 S.I. 2008/1520 11 Jun 2008 Section 31ZA, Section 31ZC
Income Tax (Purchased Life Annuities) 2008 S.I. 2008/1481 9 Jun 2008 Section 658
Income Tax (Indexation) 2008 S.I. 2008/673 10 Mar 2008 —
Double Taxation Relief (Taxes on Income) (Switzerland) 2007 S.I. 2007/3465 12 Dec 2007 Section 788
Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Faroes) 2007 S.I. 2007/3469 12 Dec 2007 Section 788
Insurance Companies (Overseas Life Assurance Business) (Excluded Business) 2007 S.I. 2007/3445 6 Dec 2007 Section 431D
Scientific Research Organisations 2007 S.I. 2007/3426 5 Dec 2007 Section 508
Insurance Companies (Taxation of Reinsurance Business) (Corporation Tax Acts) 2007 S.I. 2007/3430 5 Dec 2007 Section 431A
Double Taxation Relief (Taxes on Income) (Macedonia) 2007 S.I. 2007/2127 25 Jul 2007 —
Friendly Societies (Modification of the Corporation Tax Acts) 2007 S.I. 2007/2134 23 Jul 2007 Section 463
Insurance Companies (Tax Exempt Business) 2007 S.I. 2007/2145 23 Jul 2007 Section 460, Section 461, Section 461B
Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) 2007 S.I. 2007/2147 23 Jul 2007 Schedule 18A paragraph 16
Insurance Companies (Overseas Life Assurance Business) (Excluded Business) 2007 S.I. 2007/2086 20 Jul 2007 Section 431D
Insurance Companies (Taxation of Reinsurance Business) 2007 S.I. 2007/2087 20 Jul 2007 Section 431C, Section 431G, Section 442A
Insurance Companies (Overseas Life Assurance Business) (Compliance) 2007 S.I. 2007/2088 20 Jul 2007 Section 431E
Insurance Companies (Corporation Tax Acts) 2007 S.I. 2007/1031 26 Mar 2007 Section 431A
Income Tax (Indexation) 2007 S.I. 2007/943 21 Mar 2007 —
Insurance Companies (Corporation Tax Acts) 2006 S.I. 2006/3387 18 Dec 2006 Section 431A
Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) 2006 S.I. 2006/3389 18 Dec 2006 Schedule 18A paragraph 16
Double Taxation Relief (Taxes on Income) (Poland) 2006 S.I. 2006/3323 14 Dec 2006 —
Insurance Companies (Corporation Tax Acts) 2006 S.I. 2006/3270 7 Dec 2006 Section 431A
Income Tax (Indexation) 2006 S.I. 2006/3241 6 Dec 2006 Section 257C
Double Taxation Relief (Taxes on Income) (Japan) 2006 S.I. 2006/1924 19 Jul 2006 Section 788
Double Taxation Relief (Taxes on Income) (Botswana) 2006 S.I. 2006/1925 19 Jul 2006 Section 788
Insurance Companies (Corporation Tax Acts) 2006 S.I. 2006/1358 18 May 2006 Section 431A
Income Tax (Pension Funds Pooling Schemes) 2006 S.I. 2006/1162 24 Apr 2006 Section 469
Income Tax (Indexation) 2006 S.I. 2006/872 22 Mar 2006 —
Income Tax (Building Societies) (Dividends and Interest) 2005 S.I. 2005/3474 16 Dec 2005 Section 477A
Insurance Companies (Corporation Tax Acts) 2005 S.I. 2005/3465 15 Dec 2005 Section 431A
Income Tax (Indexation) 2005 S.I. 2005/3327 5 Dec 2005 Section 257C
Friendly Societies (Modification of the Corporation Tax Acts) 2005 S.I. 2005/2014 21 Jul 2005 Section 463
Friendly Societies (Modification of the Corporation Tax Acts) 2005 S.I. 2005/2005 20 Jul 2005 Section 463
Partnerships (Restrictions on Contributions to a Trade) 2005 S.I. 2005/2017 20 Jul 2005 Section 118ZN
Corporation Tax (Instalment Payments) 2005 S.I. 2005/889 23 Mar 2005 Section 826A
Income Tax (Indexation) 2005 S.I. 2005/716 16 Mar 2005 Section 1
Retirement Benefit Schemes (Indexation of Earnings Cap) 2005 S.I. 2005/720 16 Mar 2005 Section 590C
Retirement Benefits Schemes (Increase in Permitted Maximum in Transitional Cases) 2005 S.I. 2005/723 16 Mar 2005 Section 590
Individual Savings Account 2005 S.I. 2005/609 9 Mar 2005 Section 333
Controlled Foreign Companies (Excluded Countries) 2005 S.I. 2005/185 1 Feb 2005 Section 748
Controlled Foreign Companies (Excluded Countries) 2005 S.I. 2005/186 1 Feb 2005 Section 748
Double Taxation Relief (Taxes on Income) (Georgia) 2004 S.I. 2004/3325 16 Dec 2004 Section 788
Overseas Insurers (Tax Representatives) 2004 S.I. 2004/3272 10 Dec 2004 Section 552A
Insurance Companies (Overseas Life Assurance Business) (Compliance) 2004 S.I. 2004/3273 10 Dec 2004 Section 431E
Insurance Companies (Overseas Life Assurance Business) (Excluded Business) 2004 S.I. 2004/3274 10 Dec 2004 Section 431D
Insurance Companies (Reserves) (Tax) 2004 S.I. 2004/3260 9 Dec 2004 Section 444BA, Section 444BB, Section 444BC, Section 444BD
Insurance Companies (Corporation Tax Acts) 2004 S.I. 2004/3266 9 Dec 2004 Section 431A
Overseas Life Assurance Fund 2004 S.I. 2004/3275 9 Dec 2004 Schedule 19AA paragraph 1
Income Tax (Indexation) 2004 S.I. 2004/3161 2 Dec 2004 Section 257C
Individual Savings Account 2004 S.I. 2004/2996 16 Nov 2004 Section 333
Child Trust Funds (Insurance Companies) 2004 S.I. 2004/2680 14 Oct 2004 Section 333B
Energy-Saving Items (Deductions for Expenditure etc.) 2004 S.I. 2004/2664 13 Oct 2004 Section 31A, Section 31B
Offshore Funds 2004 S.I. 2004/2572 30 Sep 2004 Section 758, Schedule 27 paragraph 21, Schedule 28 paragraph 9
Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) 2004 S.I. 2004/2310 7 Sep 2004 Schedule 23A paragraph 8
Insurance Companies (Taxation of Reinsurance Business) 2004 S.I. 2004/2257 1 Sep 2004 Section 442A
Insurance Companies (Taxation of Reinsurance Business) 2004 S.I. 2004/2189 26 Aug 2004 Section 442A
Thalidomide Children’s Trust (Application of Section 329AA of the Income and Corporation Taxes Act 1988) 2004 S.I. 2004/1819 14 Jul 2004 Section 329AB
Personal Equity Plan 2004 S.I. 2004/1676 1 Jul 2004 Section 333
Individual Savings Account 2004 S.I. 2004/1677 1 Jul 2004 Section 333
Double Taxation Relief (Taxes on Income) (New Zealand) 2004 S.I. 2004/1274 6 May 2004 Section 788
Income Tax (Sub-contractors in the Construction Industry) 2004 S.I. 2004/1075 6 Apr 2004 Section 566
Friendly Societies (Modification of the Corporation Tax Acts) 2004 S.I. 2004/822 18 Mar 2004 Section 463
Income Tax (Indexation) 2004 S.I. 2004/772 17 Mar 2004 Section 1
Retirement Benefit Schemes (Indexation of Earnings Cap) 2004 S.I. 2004/773 17 Mar 2004 Section 590C
Urban Regeneration Companies (Tax) (Designation) 2004 S.I. 2004/439 23 Feb 2004 Section 79B
Double Taxation Relief (Taxes on Income) (Australia) 2003 S.I. 2003/3199 10 Dec 2003 Section 788
Double Taxation Relief (Taxes on Income)(Chile) 2003 S.I. 2003/3200 10 Dec 2003 Section 788
Income Tax (Indexation) 2003 S.I. 2003/3215 10 Dec 2003 Section 257C
Individual Savings Account 2003 S.I. 2003/2747 27 Oct 2003 Section 333

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

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