OpenLegislation

Instruments made under Income and Corporation Taxes Act 1988

1988 c. 1 · 599 instruments

InstrumentCitationMadeUnder
Personal Equity Plan 2003 S.I. 2003/2748 27 Oct 2003 Section 333
Non-resident Insurance Companies 2003 S.I. 2003/2714 22 Oct 2003 Section 11AA
Insurance Companies (Taxation of Reinsurance Business) 2003 S.I. 2003/2642 13 Oct 2003 Section 442A
Double Taxation Relief (Manufactured Overseas Dividends) 2003 S.I. 2003/2581 9 Oct 2003 Section 791
Income Tax (Manufactured Overseas Dividends) 2003 S.I. 2003/2582 9 Oct 2003 Schedule 23A paragraph 1, Schedule 23A paragraph 4, Schedule 23A paragraph 8
Double Taxation Relief (Taxes on Income) (Canada) 2003 S.I. 2003/2619 8 Oct 2003 Section 788
Double Taxation Relief (Taxes on Income) (Mauritius) 2003 S.I. 2003/2620 8 Oct 2003 Section 788
Insurance Companies (Taxation of Reinsurance Business) 2003 S.I. 2003/2573 7 Oct 2003 Section 431C, Section 442A
Life Assurance (Apportionment of Receipts of Participating Funds) (Applicable Percentage) 2003 S.I. 2003/1860 17 Jul 2003 Section 432E
Insurance Companies (Taxation of Reinsurance Business) 2003 S.I. 2003/1828 16 Jul 2003 Section 431C, Section 439A, Section 442A
Double Taxation Relief (Surrender of Relievable Tax Within a Group) 2003 S.I. 2003/1829 16 Jul 2003 Section 806H
Income Tax (Authorised Unit Trusts) (Interest Distributions) 2003 S.I. 2003/1830 16 Jul 2003 Section 468PB
Charitable Deductions (Approved Schemes) 2003 S.I. 2003/1745 15 Jul 2003 Section 202
Income Tax (Indexation) 2003 S.I. 2003/840 27 Mar 2003 Section 1
Retirement Benefit Schemes (Indexation of Earnings Cap) 2003 S.I. 2003/843 27 Mar 2003 Section 590C
Income Tax (Sub-contractors in the Construction Industry and Employments) 2003 S.I. 2003/536 7 Mar 2003 Section 203, Section 559A, Section 566
Friendly Societies (Modification of the Corporation Tax Acts) 2003 S.I. 2003/23 9 Jan 2003 Section 463
Individual Savings Account 2002 S.I. 2002/3158 18 Dec 2002 Section 333
Double Taxation Relief (Taxes on Income)(Taiwan) 2002 S.I. 2002/3137 17 Dec 2002 Section 788
Double Taxation Relief (Taxes on Income)(South Africa) 2002 S.I. 2002/3138 17 Dec 2002 Section 788
Retirement Benefits Schemes (Information Powers) 2002 S.I. 2002/3006 4 Dec 2002 Section 605
Income Tax (Indexation) 2002 S.I. 2002/2930 27 Nov 2002 Section 257C
Income and Corporation Taxes Act 1988, Section 349B(3) 2002 S.I. 2002/2931 27 Nov 2002 Section 349B
Double Taxation Relief (Taxes on Income) (Lithuania) 2002 S.I. 2002/2847 20 Nov 2002 Section 788
Double Taxation Relief (Taxes on Income) (The United States of America) 2002 S.I. 2002/2848 20 Nov 2002 Section 788
Venture Capital Trust (Exchange of Shares and Securities) 2002 S.I. 2002/2661 22 Oct 2002 Section 842AA, Schedule 28B paragraph 11B
Controlled Foreign Companies (Excluded Countries) 2002 S.I. 2002/2406 19 Sep 2002 Section 748
Income Tax (Sub-contractors in the Construction Industry) 2002 S.I. 2002/2225 30 Aug 2002 Section 566
Income Tax (Prescribed Deposit-takers) 2002 S.I. 2002/1968 25 Jul 2002 Section 481, Section 482
Individual Savings Account 2002 S.I. 2002/1974 25 Jul 2002 Section 333
Controlled Foreign Companies (Excluded Countries) 2002 S.I. 2002/1963 24 Jul 2002 Section 748
Income Tax (Benefits in Kind) (Exemption for Employment Costs resulting from Disability) 2002 S.I. 2002/1596 18 Jun 2002 Section 155ZB
Retirement Benefits Schemes (Indexation of Earnings Cap) 2002 S.I. 2002/700 15 Mar 2002 Section 590C
Income Tax (Cash Equivalents of Car Fuel Benefits) 2002 S.I. 2002/706 15 Mar 2002 Section 158
Income Tax (Indexation) 2002 S.I. 2002/707 15 Mar 2002 —
Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) 2002 S.I. 2002/680 13 Mar 2002 Section 203
Overseas Insurers (Tax Representatives) 2002 S.I. 2002/443 28 Feb 2002 Section 552A
Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) 2002 S.I. 2002/444 28 Feb 2002 Section 552ZA
Individual Savings Account 2002 S.I. 2002/453 28 Feb 2002 Section 333, Section 333A, Section 333B
Personal Portfolio Bonds (Tax) 2002 S.I. 2002/455 28 Feb 2002 Section 553C
Income Tax (Exemption of Minor Benefits) 2002 S.I. 2002/205 4 Feb 2002 Section 155ZB
Double Taxation Relief (Taxes on Income) (The Hashemite Kingdom of Jordan) 2001 S.I. 2001/3924 11 Dec 2001 Section 788
Double Taxation Relief (Taxes on Income) (Lithuania) 2001 S.I. 2001/3925 11 Dec 2001 Section 788
Individual Savings Account (Insurance Companies) 2001 S.I. 2001/3974 11 Dec 2001 Section 333B
Friendly Societies (Modification of the Corporation Tax Acts) 2001 S.I. 2001/3975 11 Dec 2001 Section 463
Double Taxation Relief (Surrender of Relievable Tax Within a Group) 2001 S.I. 2001/3873 4 Dec 2001 Section 806H
Personal Equity Plan 2001 S.I. 2001/3777 28 Nov 2001 Section 333
Individual Savings Account 2001 S.I. 2001/3778 28 Nov 2001 Section 333
Income Tax (Indexation) 2001 S.I. 2001/3773 27 Nov 2001 —
Finance Act 1996, Section 167, (Appointed Day) 2001 S.I. 2001/3643 9 Nov 2001 Schedule 14 paragraph 8, Schedule 15 paragraph 8A, Schedule 15 paragraph 18
Personal Portfolio Bonds (Tax) 2001 S.I. 2001/2724 27 Jul 2001 Section 553C
Overseas Insurers (Tax Representatives) 2001 S.I. 2001/2726 26 Jul 2001 Section 552A
Income Tax (Sub-contractors in the Construction Industry) 2001 S.I. 2001/1531 23 Apr 2001 Section 566
Double Taxation Relief (Taxes on Income) (Underlying Tax on Dividends and Dual Resident Companies) 2001 S.I. 2001/1156 26 Mar 2001 Section 801
Double Taxation Relief (Surrender of Relievable Tax Within a Group) 2001 S.I. 2001/1163 23 Mar 2001 Section 806H
Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) 2001 S.I. 2001/1123 21 Mar 2001 Schedule 6 paragraph 5E, Schedule 6 paragraph 8
Income Tax (Electronic Communications) 2001 S.I. 2001/1081 19 Mar 2001 Section 203
Personal Equity Plan 2001 S.I. 2001/923 13 Mar 2001 Section 333
Individual Savings Account 2001 S.I. 2001/908 12 Mar 2001 Section 333
Income Tax (Cash Equivalents of Car Fuel Benefits) 2001 S.I. 2001/635 7 Mar 2001 Section 158
Retirement Benefits Schemes (Indexation of Earnings Cap) 2001 S.I. 2001/637 7 Mar 2001 Section 590C
Income Tax (Indexation) 2001 S.I. 2001/638 7 Mar 2001 —
Income Tax (Manufactured Overseas Dividends) 2001 S.I. 2001/403 15 Feb 2001 Schedule 23A paragraph 1, Schedule 23A paragraph 8
Income Tax (Building Societies) (Dividends and Interest) 2001 S.I. 2001/404 15 Feb 2001 Section 477A
Income Tax (Deposit-takers) (Interest Payments) 2001 S.I. 2001/406 15 Feb 2001 Section 480B, Section 482
Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) 2001 S.I. 2001/117 23 Jan 2001 Section 638A
Personal Pension Schemes (Conversion of Retirement Benefits Schemes) 2001 S.I. 2001/118 23 Jan 2001 Schedule 23ZA paragraph 2, Schedule 23ZA paragraph 4
Personal Pension Schemes (Transfer Payments) 2001 S.I. 2001/119 23 Jan 2001 Section 638
Double Taxation Relief (Taxes on Income) (Dividends, etc.) 2000 S.I. 2000/3330 19 Dec 2000 Section 791
Double Taxation Relief (Taxes on Income) (Norway) 2000 S.I. 2000/3247 13 Dec 2000 Section 788
Double Taxation Relief (Shipping Transport) (Hong Kong) 2000 S.I. 2000/3248 13 Dec 2000 Section 788
Controlled Foreign Companies (Designer Rate Tax Provisions) 2000 S.I. 2000/3158 29 Nov 2000 Section 750A
Personal Equity Plan Regulations 2000 S.I. 2000/3109 22 Nov 2000 Section 333
Individual Savings Account 2000 S.I. 2000/3112 22 Nov 2000 Section 333
Income Tax (Indexation) 2000 S.I. 2000/2996 8 Nov 2000 —
Income Tax (Sub-contractors in the Construction Industry and Employments) 2000 S.I. 2000/2742 9 Oct 2000 Section 203, Section 566
Friendly Societies (Modification of the Corporation Tax Acts) 2000 S.I. 2000/2710 3 Oct 2000 Section 463
Income Tax (Definition of Unit Trust Scheme) 2000 S.I. 2000/2551 20 Sep 2000 Section 469
Personal Pension Schemes (Establishment of Schemes) 2000 S.I. 2000/2317 31 Aug 2000 Section 632
Personal Pension Schemes (Concurrent Membership) 2000 S.I. 2000/2318 31 Aug 2000 Section 632B
Personal Pension Schemes (Restriction on Discretion to Approve) (Establishment of Schemes under Trusts) 2000 S.I. 2000/2314 29 Aug 2000 Section 638A
Personal Pension Schemes (Relief at Source) 2000 S.I. 2000/2315 29 Aug 2000 Section 639, Section 646C
Personal Pension Schemes (Information Powers) 2000 S.I. 2000/2316 29 Aug 2000 Section 651A
Overseas Life Assurance Fund 2000 S.I. 2000/2188 10 Aug 2000 Schedule 19AA paragraph 1
Insurance Companies (Overseas Life Assurance Business) (Excluded Business) 2000 S.I. 2000/2089 1 Aug 2000 Section 431D
Insurance Companies (Overseas Life Assurance Business) (Compliance) 2000 S.I. 2000/2104 1 Aug 2000 Section 431E
Individual Savings Account (Insurance Companies) 2000 S.I. 2000/2075 28 Jul 2000 Section 333B
Individual Learning Accounts (Separate Employers Under the Crown) 2000 S.I. 2000/2076 28 Jul 2000 Section 200G
Individual Savings Account 2000 S.I. 2000/2079 28 Jul 2000 Section 333
Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) 2000 S.I. 2000/2080 28 Jul 2000 Section 155ZB
Research and Development (Prescribed Activities) 2000 S.I. 2000/2081 28 Jul 2000 Section 837A
Charitable Deductions (Approved Schemes) 2000 S.I. 2000/2083 28 Jul 2000 Section 202
Income Tax (Sub-contractors in the Construction Industry) 2000 S.I. 2000/1880 17 Jul 2000 Section 560
Income Tax (Sub-contractors in the Construction Industry) 2000 S.I. 2000/1151 25 Apr 2000 Section 566
Income Tax (Employments) 2000 S.I. 2000/1152 25 Apr 2000 Section 203
Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) 2000 S.I. 2000/1086 14 Apr 2000 Section 591
Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) 2000 S.I. 2000/1087 14 Apr 2000 Section 591A
Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) 2000 S.I. 2000/1088 14 Apr 2000 Section 591
Income and Corporation Taxes Act 1988, Section 559(4A) 2000 S.I. 2000/921 30 Mar 2000 Section 559
Income Tax (Indexation) 2000 S.I. 2000/806 21 Mar 2000 —

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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