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Finance Act 1996
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- 1996 c. 8
- SCHEDULE 7
- Position of paying and collecting agents
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1996. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act modified by S.I. 2006/964 reg. 95 (This SI is amended by SI 2009/2036 reg. 30)
- Act modified by S.I. 2009/317 art. 3 Sch.
- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 43l(l) and word inserted by S.I. 2006/1054 Sch. 1 para. 2(b)
- s. 54A-54G inserted by S.I. 2009/56 Sch. 1 para. 235
- s. 65A inserted by 2009 c. 10 Sch. 60 para. 2
- s. 85A repealed by 2009 c. 4 Sch. 1 para. 409 Sch. 3 Pt. 1
- s. 85A 85B substituted for s. 85 86 by 2004 c. 12 Sch. 10 para. 3
- s. 85A(1) text amended by 2006 c. 25 Sch. 6 para. 11
- s. 85B repealed by 2009 c. 4 Sch. 1 para. 410 Sch. 3 Pt. 1
- s. 85B(1) modified by S.I. 2005/3422 reg. 9(5)
- s. 85B(1)(a) text amended by 2005 c. 7 Sch. 4 para. 26(2)
- s. 85B(2) substituted by 2005 c. 7 Sch. 4 para. 26(3)
- s. 85B(3)(a) text amended by 2005 c. 7 Sch. 4 para. 26(4)(a)
- s. 85B(3)(b) text amended by 2005 c. 7 Sch. 4 para. 26(4)(b)
- s. 85B(6) repealed by 2005 c. 22 Sch. 11 Pt. 2(6)
- s. 85C inserted by 2006 c. 25 Sch. 6 para. 12(1)
- s. 85C repealed by 2009 c. 4 Sch. 1 para. 411 Sch. 3 Pt. 1
- s. 85C(1)(c) text amended by 2007 c. 11 Sch. 5 para. 11(2)(a)
- s. 85C(1)(d)(e) text amended by 2007 c. 11 Sch. 5 para. 11(2)(b)
- s. 85C(2) text amended by 2007 c. 11 Sch. 5 para. 11(3)
- s. 90A inserted by 2004 c. 12 Sch. 10 para. 8
- s. 90A repealed by 2009 c. 4 Sch. 1 para. 416 Sch. 3 Pt. 1
- s. 91A inserted by 2005 c. 22 Sch. 7 para. 10(1)(2)
- s. 91A repealed by 2009 c. 4 Sch. 1 para. 417 Sch. 3 Pt. 1
- s. 91A(1) text amended by 2006 c. 25 Sch. 6 para. 13(2)
- s. 91A(2) text amended by 2006 c. 25 Sch. 6 para. 13(3)
- s. 91A(2)(b) text amended by 2008 c. 9 Sch. 22 para. 6(1)(a)
- s. 91A(2A) inserted by 2008 c. 9 Sch. 22 para. 7(2)
- s. 91A(3)(4) text amended by 2008 c. 9 Sch. 22 para. 7(3)
- s. 91A(4) text amended by 2007 c. 11 Sch. 5 para. 12(2)
- s. 91A(5)(a) text amended by 2006 c. 25 Sch. 6 para. 13(4)(a)
- s. 91A(5)(b) text amended by 2006 c. 25 Sch. 6 para. 13(4)(b)
- s. 91A(5A) inserted by 2006 c. 25 Sch. 6 para. 13(5)
- s. 91A(7) text amended by 2008 c. 9 Sch. 22 para. 10(2)
- s. 91A(7)(a) omitted by 2008 c. 9 Sch. 22 para. 19(2)(a)
- s. 91A(8)(b) text amended by 2008 c. 9 Sch. 22 para. 10(3)
- s. 91A(11) inserted by 2007 c. 11 Sch. 5 para. 12(3)
- s. 91B inserted by 2005 c. 22 Sch. 7 para. 10(3)
- s. 91B repealed by 2009 c. 4 Sch. 1 para. 418 Sch. 3 Pt. 1
- s. 91B(1) text amended by 2006 c. 25 Sch. 6 para. 14(2)
- s. 91B(2) text amended by 2006 c. 25 Sch. 6 para. 14(3)
- s. 91B(2)(b) text amended by 2008 c. 9 Sch. 22 para. 6(1)(b)
- s. 91B(2A) inserted by 2008 c. 9 Sch. 22 para. 8(2)
- s. 91B(3)(4) text amended by 2008 c. 9 Sch. 22 para. 8(3)
- s. 91B(4) text amended by 2007 c. 11 Sch. 5 para. 13(2)
- s. 91B(5)(a) text amended by 2008 c. 9 Sch. 22 para. 13(1)
- s. 91B(6A) inserted by 2008 c. 9 Sch. 22 para. 8(4)
- s. 91B(8) inserted by 2007 c. 11 Sch. 5 para. 13(3)
- s. 91C-91E inserted by 2005 c. 22 Sch. 7 para. 10(4)
- s. 91C repealed by 2009 c. 4 Sch. 1 para. 419 Sch. 3 Pt. 1
- s. 91C(1) text amended by 2008 c. 9 Sch. 22 para. 11(2)
- s. 91C(3)(c) substituted by 2008 c. 9 Sch. 22 para. 14(1)
- s. 91C(3)(f) substituted by 2007 c. 11 Sch. 14 para. 15
- s. 91C(6) text amended by 2008 c. 9 Sch. 22 para. 11(3)
- s. 91D repealed by 2009 c. 4 Sch. 1 para. 420 Sch. 3 Pt. 1
- s. 91D(2) substituted by 2006 c. 25 Sch. 6 para. 15(2)
- s. 91D(2)(a) text amended by 2008 c. 9 Sch. 22 para. 15(1)
- s. 91D(2)(c) and word inserted by 2008 c. 9 Sch. 22 para. 15(1)
- s. 91D(2A) inserted by 2006 c. 25 Sch. 6 para. 15(3)
- s. 91D(7) text amended by 2006 c. 25 Sch. 6 para. 15(4)
- s. 91D(8) text amended by 2006 c. 25 Sch. 6 para. 15(5)
- s. 91D(11) text amended by 2007 c. 3 Sch. 1 para. 373
- s. 91E repealed by 2009 c. 4 Sch. 1 para. 421 Sch. 3 Pt. 1
- s. 91E(1) text amended by 2008 c. 9 Sch. 22 para. 16(2)
- s. 91E(3) text amended by 2008 c. 9 Sch. 22 para. 16(3)
- s. 91F inserted by 2005 c. 22 Sch. 7 para. 10(5)
- s. 91F repealed by 2009 c. 4 Sch. 1 para. 422 Sch. 3 Pt. 1
- s. 91G inserted by 2005 c. 22 Sch. 7 para. 10(6)
- s. 91G repealed by 2009 c. 4 Sch. 1 para. 423 Sch. 3 Pt. 1
- s. 91H 91I inserted by 2008 c. 9 Sch. 22 para. 17(1)
- s. 91H repealed by 2009 c. 4 Sch. 1 para. 424 Sch. 3 Pt. 1
- s. 91I repealed by 2009 c. 4 Sch. 1 para. 425 Sch. 3 Pt. 1
- s. 93C inserted by 2006 c. 25 Sch. 6 para. 16(1)
- s. 93C repealed by 2009 c. 4 Sch. 1 para. 426 Sch. 3 Pt. 1
- s. 94A inserted by 2004 c. 12 Sch. 10 para. 13
- s. 94A repealed by 2009 c. 4 Sch. 1 para. 428 Sch. 3 Pt. 1
- s. 94A(1) text amended by 2005 c. 7 Sch. 4 para. 28(2)
- s. 94B inserted by 2008 c. 9 Sch. 22 para. 18(1)
- s. 94B repealed by 2009 c. 4 Sch. 1 para. 429 Sch. 3 Pt. 1
- Sch. 9. para. 12E(4) modified by S.I. 2008/1579 Sch. 4 para. 3(d)
Commencement Orders yet to be applied to the Finance Act 1996:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/120 art. 2 Sch. commences (2002 c. 29)
- S.I. 2003/708 art. 2 commences (2001 c. 16)
- S.I. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2004/2575 art. 2 Sch. 1 2 commences (2004 c. 20)
- S.I. 2005/950 art. 2-4 commences (2003 c. 44)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/1444 art. 2 commences (2005 c. 14)
- S.I. 2005/1909 art. 2 commences (2005 c. 14)
- S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950 Sch. 2 para. 23
- S.I. 2006/982 art. 2 commences (2005 c. 22)
- S.I. 2007/2483 art. 2-4 commences (2007 c. 11)
- S.I. 2007/2532 art. 2 commences (2007 c. 11)
- S.I. 2008/2358 art. 2 3 commences (2008 c. 17)
- S.I. 2008/3068 art. 2-5 commences (2008 c. 17)
- S.I. 2009/402 art. 2 commences (2008 c. 9)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/404 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2010/815 art. 2 commences (2009 c. 10)
- S.I. 2010/867 art. 2 commences (2009 c. 10)
- S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))
- S.R. 2006/22 art. 2-7 transitional provisions for effects of SR 2006/21
- S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.))
Position of paying and collecting agentsE+W+S+N.I.
33(1)Subject to the following provisions of this paragraph and paragraph 34 below—E+W+S+N.I.
(a)nothing in section 79 of this Act or this Schedule shall affect the obligations of any person under Schedule 3, in relation to times to which this paragraph applies, to set apart, retain or pay any amount of tax; and
(b)Schedule 3 shall have effect accordingly in relation to amounts set apart, retained or paid in pursuance of those obligations.
(2)The repeal of Schedule 3 shall not affect the operation of paragraph 6B of that Schedule in relation to any amount—
(a)which became due and payable in relation to a transaction occurring before the day on which this Act was passed; but
(b)which remains unpaid at any time on or after that day.
(3)The Board may by regulations make provision with respect to returns to be made for the quarter which includes both times before the day on which this Act was passed and times on and after that day.
(4)Regulations under sub-paragraph (3) above may, in particular, provide that section 98 of the M1Taxes Management Act 1970 shall have effect as if it included a reference in the second column of the Table to any specified provision of the regulations.
(5)In this paragraph “Schedule 3” means Schedule 3 to the Taxes Act 1988.
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