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Finance Act 1998

Changes to legislation:

Finance Act 1998 is up to date with all changes known to be in force on or before 26 April 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

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Changes and effects yet to be applied to :

  • s. 106(4)-(9) repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1 (This amendment not applied to legislation.gov.uk. S. 106 already repealed (1.4.2010) by 2010 c. 8, s. 381(1), Sch. 10 Pt. 1)
  • Sch. 18 para. 56 applied by 1988 c. 1 s. 339(3B)(b) (as inserted) by S.I. 2010/157 art. 5(1) (This amendment not applied to legislation.gov.uk. ICTA 1988 (c. 1), s. 339 is repealed on 1.4.2010)
  • Sch. 18 para. 62 applied by 1988 c. 1 s. 339(3B)(b) (as inserted) by S.I. 2010/157 art. 5(1) (This amendment not applied to legislation.gov.uk. ICTA 1988 (c. 1), s. 339 is repealed on 1.4.2010)
  • Sch. 18 para. 74 applied by 2010 c. 4, s. 329I(7) (as inserted) by 2014 c. 26 Sch. 14 para. 1 (This amendment not applied to legislation.gov.uk. The affecting Sch. 14 is repealed (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 13(2))
  • Sch. 18 para. 74 applied by 2010 c. 4, s. 329N(3) (as inserted) by 2014 c. 26 Sch. 14 para. 1 (This amendment not applied to legislation.gov.uk. The affecting Sch. 14 is repealed (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 13(2))
  • Sch. 18 para. 93(1)(b) word substituted by 2008 c. 9 s. 119(11) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 93 already omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 267)
  • Sch. 18 para. 27(5)(b) word substituted by S.I. 2009/56 Sch. 1 para. 254 (This amendment not applied to legislation.gov.uk. Sch. 18 para. 27 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8))
  • Sch. 18 para. 28(5)(6) word substituted by S.I. 2009/56 Sch. 1 para. 255(4) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8))
  • Sch. 18 para. 83F(1)(a) words inserted by 2009 c. 4 Sch. 1 para. 454(8)(a) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 83F omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2)
  • Sch. 18 para. 83F(1)(b) words inserted by 2009 c. 4 Sch. 1 para. 454(8)(b) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 83F omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2)
  • Sch. 18 para. 28(3) words omitted by S.I. 2009/56 Sch. 1 para. 255(2) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8))
  • Sch. 18 para. 28(4) words omitted by S.I. 2009/56 Sch. 1 para. 255(3)(b) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8))
  • Sch. 18 para. 51(1)(c) words substituted by 2008 c. 9 Sch. 39 para. 43 (This amendment not applied to legislation.gov.uk. Sch. 18 paras. 51-51G and cross-headings already substituted for Sch. 18 para. 51 (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 13)
  • Sch. 18 para. 2(4) words substituted by 2010 c. 4 Sch. 1 para. 297(3)(a) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 2(4) already omitted omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(j); S.I. 2009/511, art. 2 (with art. 4))
  • Sch. 18 para. 2(4) words substituted by 2010 c. 4 Sch. 1 para. 297(3)(b) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 2(4) already omitted omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(j); S.I. 2009/511, art. 2 (with art. 4))
  • Sch. 18 para. 28(4) words substituted by S.I. 2009/56 Sch. 1 para. 255(3)(a) (This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8))
  • Sch. 19 para. 43 repealed by 1999 c. 16 s. 139 Sch. 20 Pt. 7 Notes 1 2

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

  • Sch. 18 Pt. 9C repealed by 2009 c. 4 Sch. 1 para. 454(11) Sch. 3 Pt. 1 (This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2))
  • Sch. 18 Pt. 9C title substituted by 2006 c. 25 Sch. 3 para. 9 (This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2))

Information:

You searched for provisions that are applicable to Wales. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part I Excise DutiesPrevious MatchNext Match

    1. Alcoholic liquor dutiesPrevious MatchNext Match

      1. 1. Rate of duty on beer.Previous MatchNext Match

      2. 2. Adjustment of rates of duty on sparkling liquors.Previous MatchNext Match

      3. 3. Rates of duty on wine and made-wine.Previous MatchNext Match

      4. 4. Rates of duty on cider.Previous MatchNext Match

      5. 5. Drawback of excise duty on beer.Previous MatchNext Match

    2. Hydrocarbon oil dutiesPrevious MatchNext Match

      1. 6. Charge on production without delivery.Previous MatchNext Match

      2. 7. Rates of duties and rebates.Previous MatchNext Match

      3. 8. Ultra low sulphur diesel.Previous MatchNext Match

      4. 9. Mixtures of heavy oils.Previous MatchNext Match

    3. Tobacco products dutyPrevious MatchNext Match

      1. 10. Rates of tobacco products duty.Previous MatchNext Match

    4. Gaming dutyPrevious MatchNext Match

      1. 11. Rates of gaming duty.Previous MatchNext Match

    5. Amusement machine licence dutyPrevious MatchNext Match

      1. 12. Rates of amusement machine licence duty.Previous MatchNext Match

      2. 13. Further exception for thirty-five-penny machines.Previous MatchNext Match

      3. 14. Video machines.Previous MatchNext Match

    6. Air passenger dutyPrevious MatchNext Match

      1. 15. Fiscal representatives.Previous MatchNext Match

    7. Vehicle excise dutyPrevious MatchNext Match

      1. 16. Rates of duty where pollution reduced.Previous MatchNext Match

      2. 17. Restriction of exemption for old vehicles.Previous MatchNext Match

      3. 18. Regulations relating to nil licences.Previous MatchNext Match

      4. 19. Failure to pay amount required in respect of void licence.Previous MatchNext Match

    8. AssessmentsPrevious MatchNext Match

      1. 20. Assessments for excise duty purposes.Previous MatchNext Match

  3. Part II Value Added TaxPrevious MatchNext Match

    1. 21. Deemed supplies.Previous MatchNext Match

    2. 22. Changes of place of supply: transitional.Previous MatchNext Match

    3. 23. Bad debt relief.Previous MatchNext Match

    4. 24. Long leases in Scotland.Previous MatchNext Match

  4. Part III Income Tax, Corporation Tax and Capital Gains TaxPrevious MatchNext Match

    1. Chapter I Income Tax and Corporation TaxPrevious MatchNext Match

      1. Income tax charge, rates and reliefsPrevious MatchNext Match

        1. 25. Charge and rates for 1998-99.Previous MatchNext Match

        2. 26. Relief for a woman with a child and an incapacitated husband.Previous MatchNext Match

        3. 27. Married couple’s allowance etc. in and after 1999-00.Previous MatchNext Match

      2. Corporation tax charge and ratesPrevious MatchNext Match

        1. 28. Charge and rates for financial year 1998.Previous MatchNext Match

        2. 29. Charge and rates for financial year 1999.Previous MatchNext Match

      3. Corporation tax: periodic payments etcPrevious MatchNext Match

        1. 30. Corporation tax: due and payable date.Previous MatchNext Match

        2. 31. Abolition of advance corporation tax.Previous MatchNext Match

        3. 32. Unrelieved surplus advance corporation tax.Previous MatchNext Match

        4. 33. Relief for interest payable under the Tax Acts.Previous MatchNext Match

        5. 34. Charge to tax on interest payable under the Tax Acts.Previous MatchNext Match

        6. 35. Further provision about interest payable under the Tax Acts.Previous MatchNext Match

        7. 36. Arrangements with respect to payment of corporation tax.Previous MatchNext Match

      4. Gilt-edged securitiesPrevious MatchNext Match

        1. 37. Abolition of periodic accounting.Previous MatchNext Match

      5. Rents and other receipts from landPrevious MatchNext Match

        1. 38. Taxation of rents and other receipts from land.Previous MatchNext Match

        2. 39. Land managed as one estate and maintenance funds for historic buildings.Previous MatchNext Match

        3. 40. Treatment of premiums as rent.Previous MatchNext Match

        4. 41. Tied premises: receipts and expenses treated as those of trade.Previous MatchNext Match

      6. Computation of profits of trade, profession or vocationPrevious MatchNext Match

        1. 42. Computation of profits of trade, profession or vocation.Previous MatchNext Match

        2. 43. Barristers and advocates in early years of practice.Previous MatchNext Match

        3. 44. Change of accounting basis.Previous MatchNext Match

        4. 45. Meaning of “period of account".Previous MatchNext Match

        5. 46. Minor and consequential provisions about computations.Previous MatchNext Match

      7. Gifts to charitiesPrevious MatchNext Match

        1. 47. Gifts in kind for relief in poor countries.Previous MatchNext Match

        2. 48. Gifts of money for relief in poor countries.Previous MatchNext Match

      8. Employee share incentivesPrevious MatchNext Match

        1. 49. Employee share options.Previous MatchNext Match

        2. 50. Conditional acquisition of shares.Previous MatchNext Match

        3. 51. Convertible shares provided to directors and employees.Previous MatchNext Match

        4. 52. Information powers.Previous MatchNext Match

        5. 53. Provision supplemental to sections 50 to 52.Previous MatchNext Match

        6. 54. Amendments consequential on sections 50 to 53.Previous MatchNext Match

      9. Construction industry workersPrevious MatchNext Match

        1. 55. Construction workers supplied by agencies.Previous MatchNext Match

        2. 56. Transitional provisions in connection with section 55.Previous MatchNext Match

        3. 57. Sub-contractors in the construction industry.Previous MatchNext Match

      10. Payments and other benefits in connection with termination of employment etc.Previous MatchNext Match

        1. 58. Payments and other benefits in connection with termination of employment, etc.Previous MatchNext Match

      11. Benefits in kindPrevious MatchNext Match

        1. 59. Car fuel.Previous MatchNext Match

        2. 60. Reductions for road fuel gas cars.Previous MatchNext Match

        3. 61. Travelling expenses.Previous MatchNext Match

      12. Profit-related payPrevious MatchNext Match

        1. 62. Provision preventing manipulation of profit periods.Previous MatchNext Match

      13. Foreign earnings deductionPrevious MatchNext Match

        1. 63. Withdrawal except in relation to seafarers.Previous MatchNext Match

      14. PAYE: non-cash benefits etc.Previous MatchNext Match

        1. 64. Transitory provision relating to tradeable assets.Previous MatchNext Match

        2. 65. Payment in the form of a readily convertible asset.Previous MatchNext Match

        3. 66. Enhancing the value of an asset.Previous MatchNext Match

        4. 67. Gains from share options etc.Previous MatchNext Match

        5. 68. Vouchers and credit-tokens.Previous MatchNext Match

        6. 69. Intermediaries, non-UK employers, agencies etc.Previous MatchNext Match

      15. The enterprise investment scheme and venture capital trustsPrevious MatchNext Match

        1. 70. Qualifying trades for EIS and VCTs.Previous MatchNext Match

        2. 71. Pre-arranged exits from EIS.Previous MatchNext Match

        3. 72. Qualifying holdings for VCTs after 2nd July 1997.Previous MatchNext Match

        4. 73. Other changes to requirements for VCTs.Previous MatchNext Match

        5. 74. Other changes to EIS etc.Previous MatchNext Match

      16. Individual savings accounts etc.Previous MatchNext Match

        1. 75. Use of PEPs powers to provide for accounts.Previous MatchNext Match

        2. 76. Tax credits for accounts and for PEPs.Previous MatchNext Match

        3. 77. The insurance element etc.Previous MatchNext Match

        4. 78. Phasing out of TESSAs.Previous MatchNext Match

      17. Relief for interest and losses etc.Previous MatchNext Match

        1. 79. Relief for loan to acquire interest in a close company.Previous MatchNext Match

        2. 80. Relief for losses on unlisted shares in trading companies.Previous MatchNext Match

        3. 81. Group relief: special rules for consortium cases.Previous MatchNext Match

        4. 82. Carry forward of non-trading deficit on loan relationships.Previous MatchNext Match

      18. Capital allowancesPrevious MatchNext Match

        1. 83. First-year allowances for investment in Northern Ireland.Previous MatchNext Match

        2. 84. First-year allowances for small businesses etc.Previous MatchNext Match

        3. 85. First-year allowances: consequential amendments etc.Previous MatchNext Match

      19. Insurance, insurance companies and friendly societiesPrevious MatchNext Match

        1. 86. Life policies etc.Previous MatchNext Match

        2. 87. Non-resident insurance companies: tax representatives.Previous MatchNext Match

        3. 88. Overseas life assurance business.Previous MatchNext Match

        4. 89. Personal portfolio bonds.Previous MatchNext Match

        5. 90. Distributions to friendly societies.Previous MatchNext Match

        6. 91. Provisional repayments in connection with pension business.Previous MatchNext Match

      20. PensionsPrevious MatchNext Match

        1. 92. Approved retirement benefit schemes etc.Previous MatchNext Match

        2. 93. Benefits received under non-approved retirement benefits scheme.Previous MatchNext Match

        3. 94. Approval of personal pension schemes.Previous MatchNext Match

        4. 95. Personal pensions: charge on withdrawal of approval.Previous MatchNext Match

        5. 96. Information relating to personal pension schemes etc.Previous MatchNext Match

        6. 97. Notices to be given to scheme administrator.Previous MatchNext Match

        7. 98. Assessments on scheme administrators.Previous MatchNext Match

      21. Futures and optionsPrevious MatchNext Match

        1. 99. Extension of provisions relating to guaranteed returns.Previous MatchNext Match

      22. SecuritiesPrevious MatchNext Match

        1. 100. Accrued income scheme.Previous MatchNext Match

        2. 101. Dealers in securities etc.Previous MatchNext Match

        3. 102. Manufactured dividends.Previous MatchNext Match

      23. Double taxation reliefPrevious MatchNext Match

        1. 103. Restriction of relief on certain interest and dividends.Previous MatchNext Match

        2. 104. Adjustments of interest and dividends for spared tax etc.Previous MatchNext Match

        3. 105. Meaning of “financial expenditure".Previous MatchNext Match

        4. 106. Underlying tax reflecting interest or dividends.Previous MatchNext Match

        5. 107. Notification of foreign tax adjustment.Previous MatchNext Match

      24. Transfer pricing, FOREX and financial instrumentsPrevious MatchNext Match

        1. 108. New regime for transfer pricing etc.Previous MatchNext Match

        2. 109. Abolition of requirements for direction.Previous MatchNext Match

        3. 110. Determinations requiring the sanction of the Board.Previous MatchNext Match

        4. 111. Notice to potential claimants.Previous MatchNext Match

      25. Controlled foreign companiesPrevious MatchNext Match

        1. 112. Exempt activities.Previous MatchNext Match

        2. 113. Miscellaneous amendments.Previous MatchNext Match

      26. Changes in company ownershipPrevious MatchNext Match

        1. 114. Postponed corporation tax.Previous MatchNext Match

        2. 115. Information powers where ownership changes.Previous MatchNext Match

        3. 116. Provisions supplemental to sections 114 and 115.Previous MatchNext Match

      27. Corporation tax self-assessmentPrevious MatchNext Match

        1. 117. Company tax returns, assessments and related matters.Previous MatchNext Match

      28. Telephone claims etc.Previous MatchNext Match

        1. 118. Claims for income tax purposes.Previous MatchNext Match

        2. 119. Evidential provisions in PAYE regulations.Previous MatchNext Match

    2. Chapter II Taxation of Chargeable GainsPrevious MatchNext Match

      1. Rate for trusteesPrevious MatchNext Match

        1. 120. Rate of CGT for trustees etc.Previous MatchNext Match

      2. Taper relief and indexation allowancePrevious MatchNext Match

        1. 121. Taper relief for CGT.Previous MatchNext Match

        2. 122. Freezing of indexation allowance for CGT.Previous MatchNext Match

      3. Pooling and identification of shares etc.Previous MatchNext Match

        1. 123. Abolition of pooling for CGT.Previous MatchNext Match

        2. 124. New identification rules for CGT.Previous MatchNext Match

        3. 125. Indexation and share pooling etc.Previous MatchNext Match

      4. Stock dividendsPrevious MatchNext Match

        1. 126. Capital gains on stock dividends.Previous MatchNext Match

      5. Non-residents etc.Previous MatchNext Match

        1. 127. Charge to CGT on temporary non-residents.Previous MatchNext Match

        2. 128. Disposal of interests in a settlement.Previous MatchNext Match

        3. 129. Attribution of gains to settlor in section 10A cases.Previous MatchNext Match

        4. 130. Charge on beneficiaries of settlements with non-resident settlors.Previous MatchNext Match

        5. 131. Charge on settlors of settlements for grandchildren.Previous MatchNext Match

        6. 132. Charge on settlors of pre-19th March 1991 settlements.Previous MatchNext Match

      6. Groups of companies etc.Previous MatchNext Match

        1. 133. Transfer within group to investment trust.Previous MatchNext Match

        2. 134. Transfer of company’s assets to venture capital trust.Previous MatchNext Match

        3. 135. Transfer within group to venture capital trust.Previous MatchNext Match

        4. 136. Incorporated friendly societies.Previous MatchNext Match

        5. 137. Pre-entry gains.Previous MatchNext Match

        6. 138. Pre-entry losses.Previous MatchNext Match

        7. 139. De-grouping charges.Previous MatchNext Match

      7. Abolition of reliefsPrevious MatchNext Match

        1. 140. Phasing out of retirement relief.Previous MatchNext Match

        2. 141. Abolition of certain other CGT reliefs.Previous MatchNext Match

  5. Part IV Inheritance Tax etc.Previous MatchNext Match

    1. 142. Property of historic interest etc.Previous MatchNext Match

    2. 143. Removal of exemption for gifts for public benefit.Previous MatchNext Match

    3. 144. Maintenance funds for historic buildings, etc.Previous MatchNext Match

    4. 145. Accounting for property accepted in satisfaction of tax.Previous MatchNext Match

  6. Part V Other TaxesPrevious MatchNext Match

    1. Insurance premium taxPrevious MatchNext Match

      1. 146. Travel insurance: higher rate tax.Previous MatchNext Match

      2. 147. Taxable intermediaries.Previous MatchNext Match

    2. Landfill taxPrevious MatchNext Match

      1. 148. Provisional collection of landfill tax.Previous MatchNext Match

    3. Stamp dutyPrevious MatchNext Match

      1. 149. Stamp duty on conveyance or transfer on sale.Previous MatchNext Match

      2. 150. Relief from double stamp duties etc.Previous MatchNext Match

    4. Stamp duty reserve taxPrevious MatchNext Match

      1. 151. Depositary receipts and clearance services: exchanges of shares.Previous MatchNext Match

    5. Petroleum revenue tax etc.Previous MatchNext Match

      1. 152. Gas valuation.Previous MatchNext Match

    6. Gas levyPrevious MatchNext Match

      1. 153. Reduction and abolition of gas levy.Previous MatchNext Match

    7. Dumping dutiesPrevious MatchNext Match

      1. 154. Repeal of Customs Duties (Dumping and Subsidies) Act 1969.Previous MatchNext Match

  7. Part VI Miscellaneous and SupplementalPrevious MatchNext Match

    1. Fiscal stabilityPrevious MatchNext Match

      1. 155. Code for fiscal stability.Previous MatchNext Match

      2. 156. Annual Budget documents.Previous MatchNext Match

      3. 157. Supplementary powers of the Comptroller and Auditor General.Previous MatchNext Match

    2. Government borrowingPrevious MatchNext Match

      1. 158. Treasury’s position regarding their own securities.Previous MatchNext Match

      2. 159. Treasury bills.Previous MatchNext Match

      3. 160. National loans.Previous MatchNext Match

      4. 161. Non-FOTRA securities.Previous MatchNext Match

      5. 162. Accounting statements relating to National Savings.Previous MatchNext Match

    3. The European single currencyPrevious MatchNext Match

      1. 163. Adoption of single currency by other member States.Previous MatchNext Match

    4. SupplementalPrevious MatchNext Match

      1. 164. Interpretation.Previous MatchNext Match

      2. 165. Repeals.Previous MatchNext Match

      3. 166. Short title.Previous MatchNext Match

  8. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      Rates of duty where pollution reducedPrevious MatchNext Match

      1. Meaning of “the 1994 Act"Previous MatchNext Match

        1. 1.In this Schedule “the 1994 Act” means the Vehicle Excise...Previous MatchNext Match

      2. Certificates as to reduced pollutionPrevious MatchNext Match

        1. 2.The following section shall be inserted after section 61A of...Previous MatchNext Match

      3. BusesPrevious MatchNext Match

        1. 3.(1) In sub-paragraph (1) of paragraph 3 of Schedule 1...Previous MatchNext Match

      4. Special vehiclesPrevious MatchNext Match

        1. 4.In paragraph 4(7) of that Schedule (annual rates of vehicle...Previous MatchNext Match

      5. Recovery vehiclesPrevious MatchNext Match

        1. 5.In paragraph 5(6) of that Schedule (annual rates of vehicle...Previous MatchNext Match

      6. Vehicles used for exceptional loadsPrevious MatchNext Match

        1. 6.(1) In paragraph 6 of that Schedule (annual rates of...Previous MatchNext Match

      7. Haulage vehiclesPrevious MatchNext Match

        1. 7.(1) In paragraph 7 of that Schedule (annual rates of...Previous MatchNext Match

      8. Rigid goods vehiclesPrevious MatchNext Match

        1. 8.(1) In sub-paragraph (1) of paragraph 9 of that Schedule...Previous MatchNext Match

        2. 9.After that paragraph there shall be inserted the following paragraphs—...Previous MatchNext Match

        3. 10.In paragraph 10 of that Schedule (the trailer supplement), in...Previous MatchNext Match

      9. Tractive unitsPrevious MatchNext Match

        1. 11.(1) In sub-paragraph (1) of paragraph 11 of that Schedule...Previous MatchNext Match

        2. 12.After that paragraph there shall be inserted the following paragraphs—...Previous MatchNext Match

      10. Other amendmentsPrevious MatchNext Match

        1. 13.In section 15 of the 1994 Act (vehicles becoming chargeable...Previous MatchNext Match

        2. 14.In section 16 of the 1994 Act (exceptions from charge...Previous MatchNext Match

        3. 15.In section 45 of the 1994 Act (offences relating to...Previous MatchNext Match

        4. 16.(1) Paragraph 22 of Schedule 2 to that Act (exemption...Previous MatchNext Match

      11. CommencementPrevious MatchNext Match

        1. 17.(1) Subject to sub-paragraph (2) below, the preceding provisions of...Previous MatchNext Match

    2. SCHEDULE 2Previous MatchNext Match

      Assessments for excise duty purposesPrevious MatchNext Match

      1. Alcoholic Liquor Duties Act 1979 (c.4)Previous MatchNext Match

        1. 1.In section 8 of the Alcoholic Liquor Duties Act 1979...Previous MatchNext Match

        2. 2.In section 10 of the Alcoholic Liquor Duties Act 1979...Previous MatchNext Match

        3. 3.(1) Section 11 of the Alcoholic Liquor Duties Act 1979...Previous MatchNext Match

      2. Hydrocarbon Oil Duties Act 1979 (c.5)Previous MatchNext Match

        1. 4.(1) Section 13AB of the Hydrocarbon Oil Duties Act 1979...Previous MatchNext Match

      3. Tobacco Products Duty Act 1979 (c.7)Previous MatchNext Match

        1. 5.In section 8 of the Tobacco Products Duty Act 1979...Previous MatchNext Match

      4. Finance (No. 2) Act 1992 (c.48)Previous MatchNext Match

        1. 6.(1) Section 2 of the Finance (No. 2) Act 1992...Previous MatchNext Match

      5. Finance Act 1994 (c.9)Previous MatchNext Match

        1. 7.In section 12 of the Finance Act 1994 (assessment to...Previous MatchNext Match

        2. 8.(1) In section 12A of the Finance Act 1994 (other...Previous MatchNext Match

        3. 9.(1) In section 12B of the Finance Act 1994, subsection...Previous MatchNext Match

        4. 10.In section 14 of the Finance Act 1994 (requirement for...Previous MatchNext Match

        5. 11.In section 16 of the Finance Act 1994 (appeals to...Previous MatchNext Match

      6. CommencementPrevious MatchNext Match

        1. 12.This Schedule shall come into force on such day as...Previous MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      Advance corporation taxPrevious MatchNext Match

      1. Section 1 of the Provisional Collection of Taxes Act 1968Previous MatchNext Match

        1. 1.(1) Section 1 of the Provisional Collection of Taxes Act...Previous MatchNext Match

      2. Section 10 of the Taxes Management Act 1970Previous MatchNext Match

        1. 2.(1) Section 10 of the Taxes Management Act 1970 (notice...Previous MatchNext Match

      3. Section 87 of the Taxes Management Act 1970Previous MatchNext Match

        1. 3.(1) Section 87 of the Taxes Management Act 1970 (interest...Previous MatchNext Match

      4. Section 87A of the Taxes Management Act 1970Previous MatchNext Match

        1. 4.(1) Section 87A of the Taxes Management Act 1970 (interest...Previous MatchNext Match

      5. Section 94 of the Taxes Management Act 1970Previous MatchNext Match

        1. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      6. Section 109 of the Taxes Management Act 1970Previous MatchNext Match

        1. 6.(1) Section 109 of the Taxes Management Act 1970 (corporation...Previous MatchNext Match

      7. Section 13 of the Taxes Act 1988Previous MatchNext Match

        1. 7.(1) Section 13 of the Taxes Act 1988 (small companies’...Previous MatchNext Match

      8. Section 14 of the Taxes Act 1988Previous MatchNext Match

        1. 8.(1) Section 14 of the Taxes Act 1988 (ACT and...Previous MatchNext Match

      9. Section 75 of the Taxes Act 1988Previous MatchNext Match

        1. 9.(1) Section 75 of the Taxes Act 1988 (expenses of...Previous MatchNext Match

      10. Section 116 of the Taxes Act 1988Previous MatchNext Match

        1. 10.(1) Section 116 of the Taxes Act 1988 (arrangements for...Previous MatchNext Match

      11. Section 238 of the Taxes Act 1988Previous MatchNext Match

        1. 11.(1) Section 238 of the Taxes Act 1988 (interpretation of...Previous MatchNext Match

      12. Section 239 of the Taxes Act 1988Previous MatchNext Match

        1. 12.(1) Section 239 of the Taxes Act 1988 (set-off of...Previous MatchNext Match

      13. Section 240 of the Taxes Act 1988Previous MatchNext Match

        1. 13.(1) Section 240 of the Taxes Act 1988 (set-off of...Previous MatchNext Match

      14. Section 241 of the Taxes Act 1988Previous MatchNext Match

        1. 14.(1) Section 241 of the Taxes Act 1988 (calculation of...Previous MatchNext Match

      15. Section 245 of the Taxes Act 1988Previous MatchNext Match

        1. 15.(1) Section 245 of the Taxes Act 1988 (calculation etc...Previous MatchNext Match

      16. Section 245A of the Taxes Act 1988Previous MatchNext Match

        1. 16.(1) Section 245A of the Taxes Act 1988 (restriction on...Previous MatchNext Match

      17. Section 245B of the Taxes Act 1988Previous MatchNext Match

        1. 17.(1) Section 245B of the Taxes Act 1988 (restriction on...Previous MatchNext Match

      18. Section 246 of the Taxes Act 1988Previous MatchNext Match

        1. 18.(1) Section 246 of the Taxes Act 1988 (charge of...Previous MatchNext Match

      19. Section 247 of the Taxes Act 1988Previous MatchNext Match

        1. 19.(1) Section 247 of the Taxes Act 1988 (dividends etc...Previous MatchNext Match

      20. Section 248 of the Taxes Act 1988Previous MatchNext Match

        1. 20.(1) Section 248 of the Taxes Act 1988 (provisions supplemental...Previous MatchNext Match

      21. Section 252 of the Taxes Act 1988Previous MatchNext Match

        1. 21.(1) Section 252 of the Taxes Act 1988 (rectification of...Previous MatchNext Match

      22. Section 253 of the Taxes Act 1988Previous MatchNext Match

        1. 22.(1) Section 253 of the Taxes Act 1988 (power to...Previous MatchNext Match

      23. Section 255 of the Taxes Act 1988Previous MatchNext Match

        1. 23.(1) Section 255 of the Taxes Act 1988 (“gross rate"...Previous MatchNext Match

      24. Section 419 of the Taxes Act 1988Previous MatchNext Match

        1. 24.(1) Section 419 of the Taxes Act 1988 (loans to...Previous MatchNext Match

      25. Section 434 of the Taxes Act 1988Previous MatchNext Match

        1. 25.(1) Section 434 of the Taxes Act 1988 (franked investment...Previous MatchNext Match

      26. Section 434C of the Taxes Act 1988Previous MatchNext Match

        1. 26.(1) Section 434C of the Taxes Act 1988 (interest on...Previous MatchNext Match

      27. Section 468Q of the Taxes Act 1988Previous MatchNext Match

        1. 27.(1) Section 468Q of the Taxes Act 1988 (dividend distribution...Previous MatchNext Match

      28. Section 490 of the Taxes Act 1988Previous MatchNext Match

        1. 28.(1) Section 490 of the Taxes Act 1988 (companies carrying...Previous MatchNext Match

      29. Section 497 of the Taxes Act 1988Previous MatchNext Match

        1. 29.(1) Section 497 of the Taxes Act 1988 (restriction on...Previous MatchNext Match

      30. Section 498 of the Taxes Act 1988Previous MatchNext Match

        1. 30.(1) Section 498 of the Taxes Act 1988 (limited right...Previous MatchNext Match

      31. Section 499 of the Taxes Act 1988Previous MatchNext Match

        1. 31.(1) Section 499 of the Taxes Act 1988 (surrender of...Previous MatchNext Match

      32. Section 703 of the Taxes Act 1988Previous MatchNext Match

        1. 32.(1) Section 703 of the Taxes Act 1988 (cancellation of...Previous MatchNext Match

      33. Section 704 of the Taxes Act 1988Previous MatchNext Match

        1. 33.(1) Section 704 of the Taxes Act 1988 (the prescribed...Previous MatchNext Match

      34. Section 705 of the Taxes Act 1988Previous MatchNext Match

        1. 34.(1) Section 705 of the Taxes Act 1988 (appeals against...Previous MatchNext Match

      35. Section 797 of the Taxes Act 1988Previous MatchNext Match

        1. 35.(1) Section 797 of the Taxes Act 1988 (limits on...Previous MatchNext Match

      36. Section 802 of the Taxes Act 1988Previous MatchNext Match

        1. 36.(1) Section 802 of the Taxes Act 1988 ( UK...Previous MatchNext Match

      37. Section 813 of the Taxes Act 1988Previous MatchNext Match

        1. 37.(1) Section 813 of the Taxes Act 1988 (recovery of...Previous MatchNext Match

      38. Section 826 of the Taxes Act 1988Previous MatchNext Match

        1. 38.(1) Section 826 of the Taxes Act 1988 (interest on...Previous MatchNext Match

      39. Section 832 of the Taxes Act 1988Previous MatchNext Match

        1. 39.(1) Section 832 of the Taxes Act 1988 (interpretation of...Previous MatchNext Match

      40. Section 835 of the Taxes Act 1988Previous MatchNext Match

        1. 40.(1) Section 835 of the Taxes Act 1988 (“total income"...Previous MatchNext Match

      41. Schedule 13 to the Taxes Act 1988Previous MatchNext Match

        1. 41.(1) Schedule 13 to the Taxes Act 1988 (collection of...Previous MatchNext Match

      42. Schedule 13A to the Taxes Act 1988Previous MatchNext Match

        1. 42.(1) Schedule 13A to the Taxes Act 1988 (surrenders of...Previous MatchNext Match

      43. Schedule 24 to the Taxes Act 1988Previous MatchNext Match

        1. 43.(1) Schedule 24 to the Taxes Act 1988 (assumptions in...Previous MatchNext Match

      44. Schedule 26 to the Taxes Act 1988Previous MatchNext Match

        1. 44.(1) Schedule 26 to the Taxes Act 1988 (controlled foreign...Previous MatchNext Match

      45. Paragraph 8 of Schedule 4 to the Finance (No. 2) Act 1997Previous MatchNext Match

        1. 45.Paragraph 8 of Schedule 4 to the Finance ( No....Previous MatchNext Match

      46. Paragraph 9 of Schedule 4 to the Finance (No. 2) Act 1997Previous MatchNext Match

        1. 46.Paragraph 9 of Schedule 4 to the Finance ( No....Previous MatchNext Match

      47. Paragraph 18 of Schedule 4 to the Finance (No. 2) Act 1997Previous MatchNext Match

        1. 47.Paragraph 18 of Schedule 4 to the Finance ( No....Previous MatchNext Match

      48. Paragraph 23 of Schedule 4 to the Finance (No. 2) Act 1997Previous MatchNext Match

        1. 48.Paragraph 23 of Schedule 4 to the Finance ( No....Previous MatchNext Match

    4. SCHEDULE 4Previous MatchNext Match

      Interest payable under the Tax Acts by or to companiesPrevious MatchNext Match

      1. Interest on overpaid or early paid corporation taxPrevious MatchNext Match

        1. 1.(1) In section 826(2) of the Taxes Act 1988 (which...Previous MatchNext Match

      2. The “material date" for interest on a repayment of income taxPrevious MatchNext Match

        1. 2.(1) In section 826 of the Taxes Act 1988 (interest...Previous MatchNext Match

      3. Recovery of interest overpaid under section 826(1)(a)Previous MatchNext Match

        1. 3.(1) In section 826 of the Taxes Act 1988 (interest...Previous MatchNext Match

      4. Interest on underpaid tax where reliefs are carried backPrevious MatchNext Match

        1. 4.(1) Section 87A of the Taxes Management Act 1970 (interest...Previous MatchNext Match

      5. Interest on overpaid tax where reliefs are carried backPrevious MatchNext Match

        1. 5.(1) Section 826 of the Taxes Act 1988 (interest on...Previous MatchNext Match

      6. Company liquidationsPrevious MatchNext Match

        1. 6.(1) Section 342 of the Taxes Act 1988 (tax on...Previous MatchNext Match

      7. Loan relationshipsPrevious MatchNext Match

        1. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    5. SCHEDULE 5Previous MatchNext Match

      Rent and other receipts from landPrevious MatchNext Match

      1. Part I Main charging provisionsPrevious MatchNext Match

        1. 1.In section 15(1) of the Taxes Act 1988 (the Schedule...Previous MatchNext Match

        2. 2.In section 15 of the Taxes Act 1988 (the Schedule...Previous MatchNext Match

        3. 3.For the heading to Part II of the Taxes Act...Previous MatchNext Match

        4. 4.For section 21 of the Taxes Act 1988 (persons chargeable...Previous MatchNext Match

        5. 5.After section 21B of the Taxes Act 1988 (inserted by...Previous MatchNext Match

        6. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        7. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        8. 8.In section 27 of the Taxes Act 1988 (maintenance funds...Previous MatchNext Match

        9. 9.Section 28 of the Taxes Act 1988 (deductions from receipts...Previous MatchNext Match

        10. 10.Section 29 of the Taxes Act 1988 (sporting rights) shall...Previous MatchNext Match

        11. 11.In section 30(1) of the Taxes Act 1988 (expenditure on...Previous MatchNext Match

        12. 12.Section 31 of the Taxes Act 1988 (provisions supplementary to...Previous MatchNext Match

        13. 13.Section 33 of the Taxes Act 1988 (agricultural land: allowance...Previous MatchNext Match

        14. 14.Sections 33A and 33B of the Taxes Act 1988 (connected...Previous MatchNext Match

        15. 15.(1) Section 34 of the Taxes Act 1988 (treatment of...Previous MatchNext Match

        16. 16.(1) Section 35 of the Taxes Act 1988 (charge on...Previous MatchNext Match

        17. 17.(1) Section 36 of the Taxes Act 1988 (charge on...Previous MatchNext Match

        18. 18.(1) Section 37 of the Taxes Act 1988 (deductions from...Previous MatchNext Match

        19. 19.For the heading before section 40 of the Taxes Act...Previous MatchNext Match

        20. 20.(1) Section 40 of the Taxes Act 1988 (tax treatment...Previous MatchNext Match

        21. 21.Section 41 of the Taxes Act 1988 (relief for rent...Previous MatchNext Match

        22. 22.In section 42A of the Taxes Act 1988 (non-residents and...Previous MatchNext Match

        23. 23.In section 65 of the Taxes Act 1988 (Case IV...Previous MatchNext Match

        24. 24.. . . . . . . . . ....Previous MatchNext Match

        25. 25.After section 70 of the Taxes Act 1988 (corporation tax:...Previous MatchNext Match

      2. Part II Treatment of lossesPrevious MatchNext Match

        1. 26.In Chapter I of Part X of the Taxes Act...Previous MatchNext Match

        2. 27.After that section insert— Losses from overseas property business. The provisions of section 379A apply in relation to an...Previous MatchNext Match

        3. 28.In Chapter II of Part X of the Taxes Act...Previous MatchNext Match

        4. 29.For section 403 of the Taxes Act 1988 (losses, etc....Previous MatchNext Match

        5. 30.In Chapter V of Part XII of the Taxes Act...Previous MatchNext Match

        6. 31.In Chapter VI of Part XVII of the Taxes Act...Previous MatchNext Match

        7. 32.In section 769 of the Taxes Act 1988 (rules for...Previous MatchNext Match

      3. Part III Minor and consequential amendmentsPrevious MatchNext Match

        1. Taxes Management Act 1970 (c. 9)Previous MatchNext Match

          1. 33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. Income and Corporation Taxes Act 1988 (c.1)Previous MatchNext Match

          1. 34.In section 87(1) of the Taxes Act 1988 (treatment of...Previous MatchNext Match

          2. 35.In section 118 of the Taxes Act 1988 (limited partnerships:...Previous MatchNext Match

          3. 36.In section 400 of the Taxes Act 1988 (loss relief:...Previous MatchNext Match

          4. 37.(1) Section 404 of the Taxes Act 1988 (limitation of...Previous MatchNext Match

          5. 38.In section 413(6) of the Taxes Act 1988 (interpretation: meaning...Previous MatchNext Match

          6. 39.In Chapter I of Part XII of the Taxes Act...Previous MatchNext Match

          7. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          8. 41.In section 441B of the Taxes Act 1988 (treatment of...Previous MatchNext Match

          9. 42.For section 503 of the Taxes Act 1988 (letting of...Previous MatchNext Match

          10. 43.In section 579 of the Taxes Act 1988, omit subsection...Previous MatchNext Match

          11. 44.In section 787(3) of the Taxes Act 1988 (restriction of...Previous MatchNext Match

          12. 45.. . . . . . . . . ....Previous MatchNext Match

          13. 46.In Schedule 26 to the Taxes Act 1988 (allowance of...Previous MatchNext Match

        3. Capital Allowances Act 1990 (c.1)Previous MatchNext Match

          1. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          2. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          3. 49.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          4. 50.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          5. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          6. 52.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          7. 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          8. 54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          9. 55.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          10. 56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          11. 57.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          12. 58.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          13. 59.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          14. 60.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          15. 61.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        4. Taxation of Chargeable Gains Act 1992 (c.12)Previous MatchNext Match

          1. 62.In section 241(3) of the Taxation of Chargeable Gains Act...Previous MatchNext Match

          2. 63.(1) Schedule 8 to the Taxation of Chargeable Gains Act...Previous MatchNext Match

        5. Finance Act 1996 (c. 8)Previous MatchNext Match

          1. 64.(1) Schedule 8 to the Finance Act 1996 (loan relationships:...Previous MatchNext Match

      4. Part IV Transitional provisions for corporation taxPrevious MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 65.(1) This Part of this Schedule makes provision with respect...Previous MatchNext Match

        2. Receipts and expenses not to be counted twicePrevious MatchNext Match

          1. 66.(1) To the extent that receipts or expenses have been...Previous MatchNext Match

        3. Receipts and expenses not to be left out of accountPrevious MatchNext Match

          1. 67.To the extent that receipts or expenses would under the...Previous MatchNext Match

        4. Expenses not to be carried back to before commencementPrevious MatchNext Match

          1. 68.Expenses which were incurred before commencement but were not taken...Previous MatchNext Match

        5. Effect of transfer of underlying rightsPrevious MatchNext Match

          1. 69.If any estate, interest or rights in or over land...Previous MatchNext Match

        6. Bad debt reliefPrevious MatchNext Match

          1. 70.(1) Where relief under section 41 of the Taxes Act...Previous MatchNext Match

        7. Meaning of “taken into account"Previous MatchNext Match

          1. 71.For the purposes of paragraphs 66 to 70 an amount...Previous MatchNext Match

        8. Unrelieved Case VI lossesPrevious MatchNext Match

          1. 72.(1) A loss to which this paragraph applies which a...Previous MatchNext Match

        9. Source ceasing in transitional accounting periodPrevious MatchNext Match

          1. 73.(1) The provisions of Parts I to III of this...Previous MatchNext Match

        10. Superseded provisions relating to finance leasingPrevious MatchNext Match

          1. 74.(1) In Schedule 12 to the Finance Act 1997 (leasing...Previous MatchNext Match

        11. Computation of amounts available for surrender as group reliefPrevious MatchNext Match

          1. 75.In computing under section 403 of the Taxes Act 1988...Previous MatchNext Match

        12. Meaning of “transitional accounting period"Previous MatchNext Match

          1. 76.For the purposes of paragraphs 73 and 75 a “transitional...Previous MatchNext Match

    6. SCHEDULE 6Previous MatchNext Match

      Adjustment on change of accounting basisPrevious MatchNext Match

      1. IntroductionPrevious MatchNext Match

        1. 1.Previous MatchNext Match

      2. Adjustment on change of accounting basisPrevious MatchNext Match

        1. 2.Previous MatchNext Match

      3. Calculation of adjustmentPrevious MatchNext Match

        1. 3.Previous MatchNext Match

      4. Spreading of adjustment charge in certain casesPrevious MatchNext Match

        1. 4.Previous MatchNext Match

      5. Election to accelerate payment of adjustment chargePrevious MatchNext Match

        1. 5.Previous MatchNext Match

      6. Application of provisions to partnershipsPrevious MatchNext Match

        1. 6.Previous MatchNext Match

      7. Liability of personal representatives in case of death of person chargeablePrevious MatchNext Match

        1. 7.Previous MatchNext Match

      8. InterpretationPrevious MatchNext Match

        1. 8.Previous MatchNext Match

    7. SCHEDULE 7Previous MatchNext Match

      Removal of unnecessary references to gainsPrevious MatchNext Match

      1. Previous MatchNext Match

      2. 1.In the Taxes Act 1988: sections ... ... ... ......Previous MatchNext Match

      3. 2.In the Finance Act 1988: ... Schedule 12, paragraph 2(2)....Previous MatchNext Match

      4. 3.In the Finance Act 1989: sections 67(2)(a) ... ... ....Previous MatchNext Match

      5. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      6. 5.In the Finance Act 1990: section 126(2). Previous MatchNext Match

      7. 6.In the Finance Act 1991: section 121. Previous MatchNext Match

      8. 7.In the Taxation of Chargeable Gains Act 1992: sections 39(1)...Previous MatchNext Match

      9. 8.In the Finance ( No. 2) Act 1992: section 42(8)...Previous MatchNext Match

      10. 9.In the Finance Act 1994: Schedule 24, paragraph 12(2). Previous MatchNext Match

      11. 10.In the Finance Act 1995: section 126(6) and (7). Previous MatchNext Match

      12. 11.In the Finance Act 1996: sections 80(2) (in the second...Previous MatchNext Match

      13. 12.In the Finance Act 1997: Schedule 12, paragraph 8(4)(a). Previous MatchNext Match

    8. SCHEDULE 8Previous MatchNext Match

      Sub-contractors in the construction industryPrevious MatchNext Match

      1. IntroductoryPrevious MatchNext Match

        1. 1.Chapter IV of Part XIII of the Taxes Act 1988...Previous MatchNext Match

      2. Application of deductions to public departments Et ceteralaetcPrevious MatchNext Match

        1. 2.(1) In section 559, after subsection (5) (excess of deduction...Previous MatchNext Match

      3. Conditions for exemption of partnershipsPrevious MatchNext Match

        1. 3.(1) In subsection (2A) of section 564 (certificates for partnerships),...Previous MatchNext Match

      4. Conditions of exemption for companiesPrevious MatchNext Match

        1. 4.(1) For subsections (2A) and (2B) of section 565 (certificates...Previous MatchNext Match

      5. Commencement of paragraphs 3 and 4Previous MatchNext Match

        1. 5.Paragraphs 3 and 4 above have effect in relation to...Previous MatchNext Match

      6. Powers to make regulationsPrevious MatchNext Match

        1. 6.In section 566 (powers to make regulations under Chapter IV),...Previous MatchNext Match

      7. Transitional provision for commencement of 1995 Act amendmentsPrevious MatchNext Match

        1. 7.An order under subsection (3) of section 139 of the...Previous MatchNext Match

    9. SCHEDULE 9Previous MatchNext Match

      Payments and other benefits in connection with termination of employment etcPrevious MatchNext Match

      1. Part I Schedule 11 to the Taxes Act 1988Previous MatchNext Match

      2. Part II Consequential amendmentsPrevious MatchNext Match

        1. Income and Corporation Taxes Act 1988 (c.1)Previous MatchNext Match

          1. 1.(1) Section 189 of the Taxes Act 1988 (exemption from...Previous MatchNext Match

          2. 2.In section 190 of the Taxes Act 1988 (payments to...Previous MatchNext Match

          3. 3.In section 202B(8) of the Taxes Act 1988 (receipts basis...Previous MatchNext Match

          4. 4.In section 833(3)(a) of the Taxes Act 1988 (calculation of...Previous MatchNext Match

        2. Finance Act 1995 (c.4)Previous MatchNext Match

          1. 5.In section 92 of the Finance Act 1995 (post-employment deductions),...Previous MatchNext Match

    10. SCHEDULE 10Previous MatchNext Match

      Ordinary commuting and private travelPrevious MatchNext Match

    11. SCHEDULE 11Previous MatchNext Match

      Transitional provisions for profit-related payPrevious MatchNext Match

      1. Application of SchedulePrevious MatchNext Match

        1. 1.—(1) This Schedule applies for the purposes of Chapter III...Previous MatchNext Match

      2. Rule for determining section 171(4) limitPrevious MatchNext Match

        1. 2.(1) The section 171(4) limit applicable to any profit-related pay...Previous MatchNext Match

      3. Meaning of related schemePrevious MatchNext Match

        1. 3.(1) In the case of any employee a scheme is,...Previous MatchNext Match

      4. Meaning of “relevant anniversary"Previous MatchNext Match

        1. 4.For the purposes of this Schedule the relevant anniversary is—...Previous MatchNext Match

      5. General interpretationPrevious MatchNext Match

        1. 5.(1) Expressions used in this Schedule and in Chapter III...Previous MatchNext Match

    12. SCHEDULE 12Previous MatchNext Match

      EIS and VCTs: meaning of qualifying tradePrevious MatchNext Match

      1. New exclusions for the enterprise investment schemePrevious MatchNext Match

        1. 1.(1) In subsection (2) of section 297 of the Taxes...Previous MatchNext Match

      2. Definition of excluded activities for the enterprise investment schemePrevious MatchNext Match

        1. 2.(1) In subsection (5) of section 298 of the Taxes...Previous MatchNext Match

      3. New exclusions for VCTsPrevious MatchNext Match

        1. 3.(1) In sub-paragraph (2) of paragraph 4 of Schedule 28B...Previous MatchNext Match

      4. Definition of excluded activities for VCTsPrevious MatchNext Match

        1. 4.(1) In sub-paragraph (1) of paragraph 5 of that Schedule...Previous MatchNext Match

      5. CommencementPrevious MatchNext Match

        1. 5.(1) Paragraphs 1 and 2 above have effect in relation...Previous MatchNext Match

    13. SCHEDULE 13Previous MatchNext Match

      Changes to EIS etcPrevious MatchNext Match

      1. Part I EIS income tax reliefPrevious MatchNext Match

        1. Eligibility for reliefPrevious MatchNext Match

          1. 1.(1) In subsection (1) of section 289 of the Taxes...Previous MatchNext Match

        2. Form of reliefPrevious MatchNext Match

          1. 2.In subsection (4) of section 289A of the Taxes Act...Previous MatchNext Match

        3. Attribution of relief to sharesPrevious MatchNext Match

          1. 3.(1) In subsection (3)(b) of section 289B of the Taxes...Previous MatchNext Match

        4. Maximum subscriptions et ceteralaetc.Previous MatchNext Match

          1. 4.In subsection (2) of section 290 of the Taxes Act...Previous MatchNext Match

          2. 5.Section 290A of the Taxes Act 1988 shall cease to...Previous MatchNext Match

        5. Individuals qualifying for reliefPrevious MatchNext Match

          1. 6.(1) In subsection (1) of section 291 of the Taxes...Previous MatchNext Match

        6. Connected persons: directorsPrevious MatchNext Match

          1. 7.(1) In subsection (1)(a) of section 291A of the Taxes...Previous MatchNext Match

        7. Connected persons: persons interested in capital et ceteralaetc.Previous MatchNext Match

          1. 8.(1) After subsection (5) of section 291B of the Taxes...Previous MatchNext Match

        8. Qualifying companies and qualifying tradesPrevious MatchNext Match

          1. 9.(1) In subsection (3B)(b) of section 293 of the Taxes...Previous MatchNext Match

          2. 10.In subsection (1) of section 297 of the Taxes Act...Previous MatchNext Match

          3. 11.In subsection (1) of section 298 of the Taxes Act...Previous MatchNext Match

        9. Disposal of sharesPrevious MatchNext Match

          1. 12.(1) In subsection (1) of section 299 of the Taxes...Previous MatchNext Match

        10. Value received from companyPrevious MatchNext Match

          1. 13.(1) For subsection (1) of section 300 of the Taxes...Previous MatchNext Match

          2. 14.(1) After subsection (4) of section 301 of the Taxes...Previous MatchNext Match

        11. Value received by persons other than claimantsPrevious MatchNext Match

          1. 15.(1) For subsections (1) to (2) of section 303 of...Previous MatchNext Match

        12. Husband and wifePrevious MatchNext Match

          1. 16.(1) After subsection (3) of section 304 of the Taxes...Previous MatchNext Match

        13. Acquisition of share capital by new companyPrevious MatchNext Match

          1. 17.(1) After section 304 of the Taxes Act 1988 there...Previous MatchNext Match

        14. Relief for loss on disposal of sharesPrevious MatchNext Match

          1. 18.(1) In subsection (2) of section 305A of the Taxes...Previous MatchNext Match

        15. ClaimsPrevious MatchNext Match

          1. 19.(1) In subsection (1) of section 306 of the Taxes...Previous MatchNext Match

        16. Withdrawal of reliefPrevious MatchNext Match

          1. 20.(1) In subsection (1A) of section 307 of the Taxes...Previous MatchNext Match

        17. Application to subsidiariesPrevious MatchNext Match

          1. 21.In subsection (2) of section 308 of the Taxes Act...Previous MatchNext Match

        18. InformationPrevious MatchNext Match

          1. 22.(1) In subsection (1) of section 310 of the Taxes...Previous MatchNext Match

        19. Interpretation of Chapter 3IIIPrevious MatchNext Match

          1. 23.(1) In subsection (1) of section 312 of the Taxes...Previous MatchNext Match

      2. Part II EIS relief against chargeable gainsPrevious MatchNext Match

        1. 24.(1) In subsections (1) and (2) of section 150A of...Previous MatchNext Match

        2. 25.(1) In subsection (1) of section 150B of that Act...Previous MatchNext Match

      3. Part III EIS deferral of chargeable gainsPrevious MatchNext Match

        1. PreliminaryPrevious MatchNext Match

          1. 26.Schedule 5B to the Taxation of Chargeable Gains Act 1992...Previous MatchNext Match

        2. Application of SchedulePrevious MatchNext Match

          1. 27.(1) In sub-paragraph (1)(b) of paragraph 1, after the words...Previous MatchNext Match

        3. Failure of conditions of applicationPrevious MatchNext Match

          1. 28.After that paragraph there shall be inserted the following paragraph—...Previous MatchNext Match

        4. Postponement of original gainPrevious MatchNext Match

          1. 29.In sub-paragraph (3) of paragraph 2, for paragraph (a) there...Previous MatchNext Match

        5. Chargeable eventsPrevious MatchNext Match

          1. 30.(1) In sub-paragraph (1) of paragraph 3— Previous MatchNext Match

        6. Gains accruing on chargeable eventPrevious MatchNext Match

          1. 31.(1) For sub-paragraphs (2) to (4) of paragraph 4 there...Previous MatchNext Match

        7. Persons to whom gain accruesPrevious MatchNext Match

          1. 32.In sub-paragraph (1) of paragraph 5, for paragraphs (c) and...Previous MatchNext Match

        8. ClaimsPrevious MatchNext Match

          1. 33.For paragraph 6 there shall be substituted the following paragraph—...Previous MatchNext Match

        9. Reorganisations and reconstructionsPrevious MatchNext Match

          1. 34.After paragraph 6 there shall be inserted the following paragraphs—...Previous MatchNext Match

        10. Anti-avoidance provisionsPrevious MatchNext Match

          1. 35.After paragraph 9 there shall be inserted the following paragraphs—...Previous MatchNext Match

        11. Supplementary provisionsPrevious MatchNext Match

          1. 36.After paragraph 15 there shall be inserted the following paragraphs—...Previous MatchNext Match

      4. Part IV BES income tax relief and relief against chargeable gainsPrevious MatchNext Match

        1. 37.Any reference in this Part to a provision of Chapter...Previous MatchNext Match

        2. 38.(1) In subsection (8) of section 293 of the Taxes...Previous MatchNext Match

        3. 39.(1) At the beginning of subsection (1) of section 299...Previous MatchNext Match

        4. 40.(1) After subsection (6) of section 304 of the Taxes...Previous MatchNext Match

        5. 41.(1) After that section there shall be inserted the following...Previous MatchNext Match

        6. 42.(1) In subsection (4)(a) of section 150 of the Taxation...Previous MatchNext Match

    14. SCHEDULE 14Previous MatchNext Match

      Life policies, life annuities and capital redemption policiesPrevious MatchNext Match

      1. Section 547Previous MatchNext Match

        1. 1.(1) Section 547 of the Taxes Act 1988 (method of...Previous MatchNext Match

      2. Multiple interestsPrevious MatchNext Match

        1. 2.After section 547 of the Taxes Act 1988 there shall...Previous MatchNext Match

      3. Right of company to recover tax from trusteesPrevious MatchNext Match

        1. 3.After section 551 of the Taxes Act 1988 (right of...Previous MatchNext Match

      4. Foreign institution policies: no reduction under section 553Previous MatchNext Match

        1. 4.(1) Section 553 of the Taxes Act 1988 (non-resident policies...Previous MatchNext Match

      5. Consequential amendmentsPrevious MatchNext Match

        1. 5.In section 7(9) of the Taxes Management Act 1970 (meaning...Previous MatchNext Match

        2. 6.In section 151 of the Finance Act 1989 (assessment of...Previous MatchNext Match

      6. CommencementPrevious MatchNext Match

        1. 7.(1) . . . . . . . . ....Previous MatchNext Match

    15. SCHEDULE 15Previous MatchNext Match

      Approved retirement benefits schemesPrevious MatchNext Match

      1. Amendment of section 591C of the Taxes Act 1988Previous MatchNext Match

        1. 1.(1) Section 591C of the Taxes Act 1988 (charge to...Previous MatchNext Match

      2. Amendment of section 591DPrevious MatchNext Match

        1. 2.(1) In section 591D(3) of the Taxes Act 1988 (persons...Previous MatchNext Match

      3. Application for scheme approvalPrevious MatchNext Match

        1. 3.(1) In subsection (1) of section 604 of the Taxes...Previous MatchNext Match

      4. Information powersPrevious MatchNext Match

        1. 4.In section 605(1B) of the Taxes Act 1988 (matters about...Previous MatchNext Match

      5. Employers responsible for discharging administrator’s dutiesPrevious MatchNext Match

        1. 5.(1) Section 606 of the Taxes Act 1988 (persons responsible...Previous MatchNext Match

      6. Recourse to scheme members in respect of section 591C chargePrevious MatchNext Match

        1. 6.(1) After section 606 of the Taxes Act 1988 there...Previous MatchNext Match

      7. Modification of certain existing approved schemesPrevious MatchNext Match

        1. 7.(1) This paragraph applies in relation to any retirement benefits...Previous MatchNext Match

    16. SCHEDULE 16Previous MatchNext Match

      Transfer pricing etc: new regimePrevious MatchNext Match

      1. Previous MatchNext Match

    17. SCHEDULE 17Previous MatchNext Match

      Controlled foreign companiesPrevious MatchNext Match

      1. Section 747Previous MatchNext Match

        1. 1.(1) Section 747 of the Taxes Act 1988 (imputation of...Previous MatchNext Match

      2. Section 747APrevious MatchNext Match

        1. 2.(1) Section 747A of the Taxes Act 1988 (special rule...Previous MatchNext Match

      3. Section 748Previous MatchNext Match

        1. 3.(1) Section 748 of the Taxes Act 1988 (limitations on...Previous MatchNext Match

      4. Section 749Previous MatchNext Match

        1. 4.For section 749 of the Taxes Act 1988 (residence and...Previous MatchNext Match

      5. Section 750Previous MatchNext Match

        1. 5.(1) Section 750 of the Taxes Act 1988 (territories with...Previous MatchNext Match

      6. Section 751Previous MatchNext Match

        1. 6.(1) Section 751 of the Taxes Act 1988 (accounting periods...Previous MatchNext Match

      7. Section 752Previous MatchNext Match

        1. 7.For section 752 of the Taxes Act 1988 (apportionment of...Previous MatchNext Match

      8. Section 753Previous MatchNext Match

        1. 8.Section 753 of the Taxes Act 1988 (notices and appeals)...Previous MatchNext Match

      9. Section 754Previous MatchNext Match

        1. 9.(1) Section 754 of the Taxes Act 1988 (assessment, recovery...Previous MatchNext Match

      10. Returns where it is not established whether acceptable distribution policy appliesPrevious MatchNext Match

        1. 10.After section 754 of the Taxes Act 1988 there shall...Previous MatchNext Match

      11. Determinations requiring the sanction of the BoardPrevious MatchNext Match

        1. 11.After section 754A of the Taxes Act 1988 there shall...Previous MatchNext Match

      12. Section 755Previous MatchNext Match

        1. 12.Section 755 of the Taxes Act 1988 (information relating to...Previous MatchNext Match

      13. Treatment of chargeable profits and creditable tax apportioned to company carrying on life assurance businessPrevious MatchNext Match

        1. 13.After section 755 of the Taxes Act 1988 there shall...Previous MatchNext Match

      14. Amendment of return where general insurance business of foreign company accounted for on non-annual basisPrevious MatchNext Match

        1. 14.After section 755A of the Taxes Act 1988 there shall...Previous MatchNext Match

      15. Application of Chapter where general insurance business of foreign company accounted for on non-annual basis.Previous MatchNext Match

        1. 15.After section 755B of the Taxes Act 1988 there shall...Previous MatchNext Match

      16. Section 756Previous MatchNext Match

        1. 16.(1) Section 756 of the Taxes Act 1988 (interpretation and...Previous MatchNext Match

      17. Paragraph 1 of Schedule 24Previous MatchNext Match

        1. 17.(1) In Schedule 24 to the Taxes Act 1988 (assumptions...Previous MatchNext Match

      18. Paragraph 2 of Schedule 24Previous MatchNext Match

        1. 18.In paragraph 2(1) of Schedule 24 to the Taxes Act...Previous MatchNext Match

      19. Paragraph 4 of Schedule 24Previous MatchNext Match

        1. 19.(1) Paragraph 4 of Schedule 24 to the Taxes Act...Previous MatchNext Match

      20. Paragraph 9 of Schedule 24Previous MatchNext Match

        1. 20.(1) Paragraph 9 of Schedule 24 to the Taxes Act...Previous MatchNext Match

      21. Paragraph 10 of Schedule 24Previous MatchNext Match

        1. 21.In paragraph 10 of Schedule 24 to the Taxes Act...Previous MatchNext Match

      22. Paragraph 11 of Schedule 24Previous MatchNext Match

        1. 22.Paragraph 11 of Schedule 24 to the Taxes Act 1988...Previous MatchNext Match

      23. Paragraph 11A of Schedule 24Previous MatchNext Match

        1. 23.In paragraph 11A of Schedule 24 to the Taxes Act...Previous MatchNext Match

      24. Transfer pricingPrevious MatchNext Match

        1. 24.After paragraph 19 of Schedule 24 to the Taxes Act...Previous MatchNext Match

      25. Schedule 25Previous MatchNext Match

        1. 25.For the heading to Schedule 25 to the Taxes Act...Previous MatchNext Match

      26. Paragraph 1 of Schedule 25Previous MatchNext Match

        1. 26.In paragraph 1 of Schedule 25 to the Taxes Act...Previous MatchNext Match

      27. Paragraph 2A of Schedule 25Previous MatchNext Match

        1. 27.(1) Paragraph 2A of Schedule 25 to the Taxes Act...Previous MatchNext Match

      28. Paragraph 3 of Schedule 25Previous MatchNext Match

        1. 28.In paragraph 3(4A) of Schedule 25 to the Taxes Act...Previous MatchNext Match

      29. Paragraph 5 of Schedule 25Previous MatchNext Match

        1. 29.In paragraph 5(2)(a) of Schedule 25 to the Taxes Act...Previous MatchNext Match

      30. Paragraph 6 of Schedule 25Previous MatchNext Match

        1. 30.(1) Paragraph 6 of Schedule 25 to the Taxes Act...Previous MatchNext Match

      31. Paragraph 8 of Schedule 25Previous MatchNext Match

        1. 31.(1) Paragraph 8 of Schedule 25 to the Taxes Act...Previous MatchNext Match

      32. Paragraph 12 of Schedule 25Previous MatchNext Match

        1. 32.(1) Paragraph 12 of Schedule 25 to the Taxes Act...Previous MatchNext Match

      33. Superior holding companies: supplementary provisionsPrevious MatchNext Match

        1. 33.After paragraph 12 of Schedule 25 to the Taxes Act...Previous MatchNext Match

      34. Paragraph 1 of Schedule 26Previous MatchNext Match

        1. 34.(1) In Schedule 26 to the Taxes Act 1988 (reliefs...Previous MatchNext Match

      35. Paragraph 3 of Schedule 26Previous MatchNext Match

        1. 35.(1) Paragraph 3 of Schedule 26 to the Taxes Act...Previous MatchNext Match

      36. Paragraph 4 of Schedule 26Previous MatchNext Match

        1. 36.(1) Paragraph 4 of Schedule 26 to the Taxes Act...Previous MatchNext Match

      37. Commencement and transitional provisionPrevious MatchNext Match

        1. 37.(1) The preceding provisions of this Schedule have effect as...Previous MatchNext Match

    18. SCHEDULE 18Previous MatchNext Match

      Company tax returns, assessments and related mattersPrevious MatchNext Match

      1. Part I IntroductionPrevious MatchNext Match

        1. Meaning of “tax"Previous MatchNext Match

          1. 1.In this Schedule “tax” means corporation tax including, except as...Previous MatchNext Match

        2. Duty to give notice of chargeabilityPrevious MatchNext Match

          1. 2.(1) A company which— (a) is chargeable to tax for...Previous MatchNext Match

      2. Part II Company tax returnPrevious MatchNext Match

        1. Company tax returnPrevious MatchNext Match

          1. 3.(1) An officer of Revenue and Customs may by notice...Previous MatchNext Match

          2. 3A.(1) Her Majesty's Revenue and Customs may from time to...Previous MatchNext Match

        2. Meaning of delivery of returnPrevious MatchNext Match

          1. 4.References in this Schedule to the delivery of a company...Previous MatchNext Match

        3. Period for which return requiredPrevious MatchNext Match

          1. 5.(1) A notice requiring a company tax return must specify...Previous MatchNext Match

        4. Notice relating to period beginning before appointed dayPrevious MatchNext Match

          1. 6.(1) A notice requiring a company tax return may be...Previous MatchNext Match

        5. Return to include self-assessmentPrevious MatchNext Match

          1. 7.(1) Every company tax return for an accounting period must...Previous MatchNext Match

        6. Residential property developer taxPrevious MatchNext Match

          1. 7A.(1) A residential property developer must include in its company...Previous MatchNext Match

        7. Energy (oil and gas) profits levyPrevious MatchNext Match

          1. 7B.(1) A company which has made any qualifying levy profits...Previous MatchNext Match

        8. Calculation of tax payablePrevious MatchNext Match

          1. 8.(1) The amount of tax payable for an accounting period...Previous MatchNext Match

        9. Claims that cannot be made without a returnPrevious MatchNext Match

          1. 9.(1) No claim to which this paragraph applies may be...Previous MatchNext Match

        10. Other claims and elections to be included in returnPrevious MatchNext Match

          1. 10.(1) In Part VII of this Schedule (general provisions as...Previous MatchNext Match

        11. Accounts required in case of Companies Act companyPrevious MatchNext Match

          1. 11.(1) In the case of a company which— Previous MatchNext Match

        12. Information about business carried on in partnershipPrevious MatchNext Match

          1. 12.(1) A company tax return of a company which carries...Previous MatchNext Match

        13. Information about chargeable gainsPrevious MatchNext Match

          1. 13.(1) A notice requiring a company tax return may require...Previous MatchNext Match

        14. Filing datePrevious MatchNext Match

          1. 14.(1) The filing date for a company tax return is...Previous MatchNext Match

        15. Amendment of return by companyPrevious MatchNext Match

          1. 15.(1) A company may amend its company tax return by...Previous MatchNext Match

        16. Correction of return by RevenuePrevious MatchNext Match

          1. 16.(1) An officer of Revenue and Customs may amend a...Previous MatchNext Match

        17. Failure to deliver return: flat-rate penaltyPrevious MatchNext Match

          1. 17.(1) A company which is required to deliver a company...Previous MatchNext Match

        18. Failure to deliver return: tax-related penaltyPrevious MatchNext Match

          1. 18.(1) A company which is required to deliver a company...Previous MatchNext Match

        19. Excuse for late delivery of returnPrevious MatchNext Match

          1. 19.A company is not liable to a penalty under paragraph...Previous MatchNext Match

        20. Penalty for incorrect or uncorrected returnPrevious MatchNext Match

          1. 20.(1) A company which— (a) fraudulently or negligently delivers a...Previous MatchNext Match

        21. Voluntary returnsPrevious MatchNext Match

          1. 20A.(1) This paragraph applies where— (a) a company delivers a...Previous MatchNext Match

      3. Part III Duty to keep and preserve recordsPrevious MatchNext Match

        1. Duty to keep and preserve recordsPrevious MatchNext Match

          1. 21.(1) A company which may be required to deliver a...Previous MatchNext Match

        2. Preservation of information etc Previous MatchNext Match

          1. 22.(1) The duty under paragraph 21 to preserve records may...Previous MatchNext Match

        3. Penalty for failure to keep and preserve recordsPrevious MatchNext Match

          1. 23.(1) A company which fails to comply with paragraph 21...Previous MatchNext Match

      4. Part IV Enquiry into company tax returnPrevious MatchNext Match

        1. Notice of enquiryPrevious MatchNext Match

          1. 24.(1) An officer of Revenue and Customs may enquire into...Previous MatchNext Match

        2. Scope of enquiryPrevious MatchNext Match

          1. 25.(1) An enquiry into a company tax return extends to...Previous MatchNext Match

        3. Enquiry into return for wrong periodPrevious MatchNext Match

          1. 26.(1) In the case of a company tax return which...Previous MatchNext Match

        4. Notice to produce documents, etc. for purposes of enquiryPrevious MatchNext Match

          1. 27.(1) If an officer of Revenue and Customs gives a...Previous MatchNext Match

        5. Appeal against notice to produce documents, etcPrevious MatchNext Match

          1. 28.(1) An appeal may be brought against a requirement imposed...Previous MatchNext Match

        6. Penalty for failure to produce documents, etcPrevious MatchNext Match

          1. 29.(1) A company which fails to comply with a notice...Previous MatchNext Match

        7. Amendment of self-assessment during enquiry to prevent loss of taxPrevious MatchNext Match

          1. 30.(1) If after notice of enquiry has been given and...Previous MatchNext Match

        8. Amendment of return by company during enquiryPrevious MatchNext Match

          1. 31.(1) This paragraph applies if a company amends its company...Previous MatchNext Match

        9. Referral of questions to the tribunal during enquiryPrevious MatchNext Match

          1. 31A.(1) At any time when an enquiry is in progress...Previous MatchNext Match

        10. Withdrawal of notice of referralPrevious MatchNext Match

          1. 31B.(1) An officer of Revenue and Customs or the company...Previous MatchNext Match

        11. Effect of referral on enquiryPrevious MatchNext Match

          1. 31C.(1) While proceedings on a referral under paragraph 31A are...Previous MatchNext Match

        12. Effect of determinationPrevious MatchNext Match

          1. 31D.(1) The determination of a question referred to the tribunal...Previous MatchNext Match

        13. Completion of enquiryPrevious MatchNext Match

          1. 32.(1) Any matter to which an enquiry relates is completed...Previous MatchNext Match

        14. Direction to complete enquiryPrevious MatchNext Match

          1. 33.(1) The company may apply to the tribunal for a...Previous MatchNext Match

        15. Amendment of return after enquiryPrevious MatchNext Match

          1. 34.(1) This paragraph applies where a partial or final closure...Previous MatchNext Match

        16. Further return for outstanding periodPrevious MatchNext Match

          1. 35.(1) Where, following an enquiry into a company tax return—...Previous MatchNext Match

      5. Part V Revenue determinations and assessmentsPrevious MatchNext Match

        1. Determination of tax payable if no return delivered in response to noticePrevious MatchNext Match

          1. 36.(1) If no return is delivered in response to a...Previous MatchNext Match

        2. Determination of tax payable if notice complied with in partPrevious MatchNext Match

          1. 37.(1) If a notice requiring a company tax return is...Previous MatchNext Match

        3. Extent of power to make determinationPrevious MatchNext Match

          1. 38.(1) The power to make a determination under paragraph 36...Previous MatchNext Match

        4. Determination to have effect as self-assessmentPrevious MatchNext Match

          1. 39.(1) A determination under paragraph 36 or 37 has effect...Previous MatchNext Match

        5. Determination superseded by actual self-assessmentPrevious MatchNext Match

          1. 40.(1) If after a determination has been made under paragraph...Previous MatchNext Match

        6. Assessment where loss of tax discovered or determination of amount discovered to be incorrectPrevious MatchNext Match

          1. 41.(1) If an officer of Revenue and Customs discovers as...Previous MatchNext Match

        7. Restrictions on power to make discovery assessment or determinationPrevious MatchNext Match

          1. 42.(1) The power to make— (a) a discovery assessment for...Previous MatchNext Match

        8. Loss of tax brought about carelessly or deliberatelyPrevious MatchNext Match

          1. 43.A discovery assessment for an accounting period for which the...Previous MatchNext Match

        9. Situation not disclosed by return or related documents etc.Previous MatchNext Match

          1. 44.(1) A discovery assessment for an accounting period for which...Previous MatchNext Match

        10. Return made in accordance with prevailing practicePrevious MatchNext Match

          1. 45.No discovery assessment for an accounting period for which the...Previous MatchNext Match

        11. General time limits for assessmentsPrevious MatchNext Match

          1. 46.(1) Subject to any provision of the Taxes Acts allowing...Previous MatchNext Match

        12. Assessment procedurePrevious MatchNext Match

          1. 47.(1) Notice of an assessment to tax on a company...Previous MatchNext Match

        13. Appeal against assessmentPrevious MatchNext Match

          1. 48.(1) An appeal may be brought against any assessment to...Previous MatchNext Match

        14. Application of provisions to discovery determinationsPrevious MatchNext Match

          1. 49.The provisions of paragraphs 46 to 48 (assessments: general provisions...Previous MatchNext Match

        15. Transfer pricing records: carelessnessPrevious MatchNext Match

          1. 49A.(1) This paragraph applies where— (a) the situation mentioned in...Previous MatchNext Match

      6. Part VI Overpaid tax, excessive assessments or repayments, etcPrevious MatchNext Match

        1. Relief in case of double assessmentPrevious MatchNext Match

          1. 50.(1) A company which believes it has been assessed to...Previous MatchNext Match

        2. Claim for relief for overpaid tax etc Previous MatchNext Match

          1. 51.(1) This paragraph applies where— (a) a person has paid...Previous MatchNext Match

        3. Cases in which Commissioners not liable to give effect to a claim Previous MatchNext Match

          1. 51A.(1) The Commissioners for Her Majesty's Revenue and Customs are...Previous MatchNext Match

        4. Making a claim Previous MatchNext Match

          1. 51B.(1) A claim under paragraph 51 may not be made...Previous MatchNext Match

        5. Determinations under paragraphs 36 and 37: special rulesPrevious MatchNext Match

          1. 51BA.(1) This paragraph applies where— (a) a determination has been...Previous MatchNext Match

        6. The claimant: one person accountable for amounts payable by another Previous MatchNext Match

          1. 51C.(1) Sub-paragraph (2) applies where a person (“P”) is accountable...Previous MatchNext Match

        7. The claimant: partnerships Previous MatchNext Match

          1. 51D.(1) This paragraph applies where— (a) a trade, profession or...Previous MatchNext Match

        8. Assessment of claimant in connection with claim Previous MatchNext Match

          1. 51E.(1) This paragraph applies where— (a) a claim is made...Previous MatchNext Match

        9. Amendment of partnership return etc in connection with claim Previous MatchNext Match

          1. 51F.(1) This paragraph applies where— (a) a claim is made...Previous MatchNext Match

        10. Contract settlements Previous MatchNext Match

          1. 51G.(1) In paragraph 51(1)(a) the reference to an amount paid...Previous MatchNext Match

        11. Recovery of excessive repayments etcPrevious MatchNext Match

          1. 52.(1) The provisions of paragraphs 41 to 48 relating to...Previous MatchNext Match

        12. Time limit for recovery of excessive repayments, etc.Previous MatchNext Match

          1. 53.(1) An assessment made by virtue of paragraph 52 is...Previous MatchNext Match

      7. Part VII General provisions as to claims and electionsPrevious MatchNext Match

        1. Claims must be quantifiedPrevious MatchNext Match

          1. 54.A claim under any provision of the Corporation Tax Acts...Previous MatchNext Match

        2. General time limit for making claimsPrevious MatchNext Match

          1. 55.Subject to any provision prescribing a longer or shorter period,...Previous MatchNext Match

        3. Supplementary claim or electionPrevious MatchNext Match

          1. 56.A company which has made a claim or election under...Previous MatchNext Match

        4. Claims or elections affecting a single accounting periodPrevious MatchNext Match

          1. 57.(1) This paragraph applies to a claim or election for...Previous MatchNext Match

        5. Claims or elections involving more than one accounting periodPrevious MatchNext Match

          1. 58.(1) This paragraph applies to a claim or election for...Previous MatchNext Match

        6. Other claims and electionsPrevious MatchNext Match

          1. 59.(1) Schedule 1A to the Taxes Management Act 1970 applies...Previous MatchNext Match

        7. Provisions supplementary to paragraphs 57 to 59Previous MatchNext Match

          1. 60.(1) Paragraphs 57 to 59 have effect subject to any...Previous MatchNext Match

        8. Consequential claims, etc. arising out of certain Revenue amendments or assessmentsPrevious MatchNext Match

          1. 61.(1) Paragraphs 62 to 64 have effect to allow certain...Previous MatchNext Match

        9. Consequential claims etc that may be madePrevious MatchNext Match

          1. 62.(1) A claim, election, application or notice to which this...Previous MatchNext Match

        10. Consequential claims etc. affecting tax liability of another personPrevious MatchNext Match

          1. 63.(1) If the effect of the exercise by any person...Previous MatchNext Match

        11. Consequential claims etc. not to give rise to reduction in liabilityPrevious MatchNext Match

          1. 64.(1) If in any case— (a) one or more claims,...Previous MatchNext Match

        12. Consequential claims in case of loss of tax brought about carelessly or deliberately Previous MatchNext Match

          1. 65.(1) This paragraph applies where an assessment is made on...Previous MatchNext Match

      8. Part VIII Claims for group relief and group relief for carried-forward losses Previous MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 66.(1) This Part of this Schedule applies to— Previous MatchNext Match

        2. Claim to be included in company tax returnPrevious MatchNext Match

          1. 67.(1) A claim ... must be made by being included...Previous MatchNext Match

        3. Content of claimsPrevious MatchNext Match

          1. 68.(1) A claim ... must specify— (a) the amount of...Previous MatchNext Match

        4. Claims for more or less than the amount available for surrenderPrevious MatchNext Match

          1. 69.(1) A claim ... may be made for less than...Previous MatchNext Match

        5. Consent to surrenderPrevious MatchNext Match

          1. 70.(1) In accordance with Requirement 1 in section 130(2), 135(2),...Previous MatchNext Match

        6. Notice of consentPrevious MatchNext Match

          1. 71.(1) Notice of consent by the surrendering company must contain...Previous MatchNext Match

        7. Notice of consent: additional requirements where claim is for group relief for carried-forward losses Previous MatchNext Match

          1. 71A.(1) Where notice of consent by the surrendering company is...Previous MatchNext Match

        8. Notice of consent requiring amendment of returnPrevious MatchNext Match

          1. 72.(1) Where notice of consent by the surrendering company relates...Previous MatchNext Match

        9. Withdrawal or amendment of claimPrevious MatchNext Match

          1. 73.(1) A claim ... may be withdrawn by the claimant...Previous MatchNext Match

        10. Time limit for claimsPrevious MatchNext Match

          1. 74.(1) A claim ... may be made or withdrawn at...Previous MatchNext Match

        11. Reduction in amount available for surrenderPrevious MatchNext Match

          1. 75.(1) This paragraph applies if, after the surrendering company has...Previous MatchNext Match

        12. Assessment on other claimant companiesPrevious MatchNext Match

          1. 75A.(1) This paragraph applies where, after the surrendering company has...Previous MatchNext Match

        13. Assessment to recover excessive ... reliefPrevious MatchNext Match

          1. 76.(1) If an officer of Revenue and Customs discovers that...Previous MatchNext Match

        14. Joint amended returnsPrevious MatchNext Match

          1. 77.(1) The Treasury may by regulations make provision for arrangements...Previous MatchNext Match

        15. Claims in respect of overseas losses of non-resident companies Previous MatchNext Match

          1. 77A.(1) This paragraph applies if a claim for group relief...Previous MatchNext Match

      9. PART 8A Claims for allocation of surplus dual inclusion incomePrevious MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 77B.(1) This Part of this Schedule applies to allocation claims...Previous MatchNext Match

        2. Claims to be included in company tax returnPrevious MatchNext Match

          1. 77C.(1) An allocation claim must be made by being included...Previous MatchNext Match

        3. Consent to allocation claimPrevious MatchNext Match

          1. 77D.(1) In accordance with Requirement 1 in section 259ZMB of...Previous MatchNext Match

        4. Notice of consentPrevious MatchNext Match

          1. 77E.(1) Notice of consent to an allocation claim given by...Previous MatchNext Match

        5. Notice of consent requiring amendment of returnPrevious MatchNext Match

          1. 77F.(1) Where company A gives notice of consent to an...Previous MatchNext Match

        6. Withdrawal or amendment of allocation claimPrevious MatchNext Match

          1. 77G.(1) An allocation claim may be withdrawn by company B...Previous MatchNext Match

        7. Time limit for allocation claimsPrevious MatchNext Match

          1. 77H.(1) An allocation claim may be made or withdrawn at...Previous MatchNext Match

        8. Reduction in DII surplusPrevious MatchNext Match

          1. 77I.(1) This paragraph applies if, after company A has given...Previous MatchNext Match

        9. Assessments on other companiesPrevious MatchNext Match

          1. 77J.(1) This paragraph applies where, after company A has given...Previous MatchNext Match

        10. Assessment to recover excessive amount claimedPrevious MatchNext Match

          1. 77K.(1) If an officer of Revenue and Customs discovers that...Previous MatchNext Match

        11. Joint amended returnsPrevious MatchNext Match

          1. 77L.(1) The Treasury may by regulations make provision for arrangements...Previous MatchNext Match

      10. Part IX Claims for capital allowancesPrevious MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 78.This Part of this Schedule applies to claims for allowances...Previous MatchNext Match

        2. Claim to be included in company tax returnPrevious MatchNext Match

          1. 79.(1) A claim for capital allowances must be included in...Previous MatchNext Match

        3. Content of claimsPrevious MatchNext Match

          1. 80.A claim for capital allowances must specify the amount claimed,...Previous MatchNext Match

        4. Amendment or withdrawal of claimPrevious MatchNext Match

          1. 81.A claim for capital allowances may be amended or withdrawn...Previous MatchNext Match

        5. Time limit for claimsPrevious MatchNext Match

          1. 82.(1) A claim for capital allowances may be made, amended...Previous MatchNext Match

        6. Consequential amendment of return for another accounting periodPrevious MatchNext Match

          1. 83.(1) This paragraph applies if the effect of a claim...Previous MatchNext Match

        7. 83ZA.(1) Subject as follows, this Part of this Schedule applies...Previous MatchNext Match

      11. Part IXA Claims for R&D expenditure credits or R&D tax reliefPrevious MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 83A.This Part of this Schedule applies to— Previous MatchNext Match

        2. Claim to be included in company tax returnPrevious MatchNext Match

          1. 83B.(1) A claim to which this Part of this Schedule...Previous MatchNext Match

        3. Content of claimPrevious MatchNext Match

          1. 83C.A claim to which this Part of this Schedule applies...Previous MatchNext Match

        4. Amendment or withdrawal of claimPrevious MatchNext Match

          1. 83D.A claim to which this Part of this Schedule applies...Previous MatchNext Match

        5. Time limit for claimsPrevious MatchNext Match

          1. 83E.(1) Except where sub-paragraph (3) applies, a claim to which...Previous MatchNext Match

        6. Additional information to be provided in relation to claimPrevious MatchNext Match

          1. 83EA.(1) A claim to which this Part of this Schedule...Previous MatchNext Match

        7. Removal from return of claims made in errorPrevious MatchNext Match

          1. 83EB.(1) This paragraph applies, in relation to a claim to...Previous MatchNext Match

        8. PenaltyPrevious MatchNext Match

          1. 83F.(1) The company is liable to a penalty where it—...Previous MatchNext Match

      12. Part 9B Claims relating to remediation of contaminated or derelict landPrevious MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 83G.This Part of this Schedule applies to claims for— Previous MatchNext Match

        2. Claim to be included in company tax returnPrevious MatchNext Match

          1. 83H.(1) A claim for a land remediation tax credit or...Previous MatchNext Match

        3. Content of claimPrevious MatchNext Match

          1. 83I.A claim for a land remediation tax credit or a...Previous MatchNext Match

        4. Amendment or withdrawal of claimPrevious MatchNext Match

          1. 83J.A claim for a land remediation tax credit or a...Previous MatchNext Match

        5. Time limit for claimsPrevious MatchNext Match

          1. 83K.(1) A claim for a land remediation tax credit or...Previous MatchNext Match

        6. PenaltyPrevious MatchNext Match

          1. 83L.(1) The company is liable to a penalty where it—...Previous MatchNext Match

      13. PART 9BA Claims for relief under Schedule 12 to the Finance Act 2002Previous MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 83LA.This Part of this Schedule applies to claims for relief...Previous MatchNext Match

        2. Claim to be included in company tax returnPrevious MatchNext Match

          1. 83LB.(1) A claim to which this Part of this Schedule...Previous MatchNext Match

        3. Content of claimPrevious MatchNext Match

          1. 83LC.A claim to which this Part of this Schedule applies...Previous MatchNext Match

        4. Amendment or withdrawal of claimPrevious MatchNext Match

          1. 83LD.A claim to which this Part of this Schedule applies...Previous MatchNext Match

        5. Time limit for claimsPrevious MatchNext Match

          1. 83LE.(1) A claim to which this Part of this Schedule...Previous MatchNext Match

      14. PART 9C Claims for relief under Schedule 13 to the Finance Act 2002Previous MatchNext Match

        1. . . . . . . . . . ....Previous MatchNext Match

      15. PART 9D Claims for tax relief under Part 15, 15A, 15B, 15C, 15D or 15E of the Corporation Tax Act 2009Previous MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 83S.This Part of this Schedule applies to claims for the...Previous MatchNext Match

        2. Claim to be included in company tax returnPrevious MatchNext Match

          1. 83T.(1) A claim to which this Part of this Schedule...Previous MatchNext Match

        3. Content of claimPrevious MatchNext Match

          1. 83U.A claim to which this Part of this Schedule applies...Previous MatchNext Match

        4. Amendment or withdrawal of claimPrevious MatchNext Match

          1. 83V.A claim to which this Part of this Schedule applies...Previous MatchNext Match

        5. Time limits for claimPrevious MatchNext Match

          1. 83W.(1) A claim to which this part of this Schedule...Previous MatchNext Match

        6. PenaltyPrevious MatchNext Match

          1. 83X.(3) The company is liable to a penalty where it—...Previous MatchNext Match

      16. PART 9E Designation of losses as unrestricted losses for the purposes of Chapter 3 of Part 7A of the Corporation Tax Act 2010Previous MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 83Y.(1) This Part of this Schedule applies to the designation...Previous MatchNext Match

        2. Designation to be made in company tax returnPrevious MatchNext Match

          1. 83YA.(1) A designation to which this Part of this Schedule...Previous MatchNext Match

        3. Identification of lossesPrevious MatchNext Match

          1. 83YB.Where a company designates any relevant carried-forward loss in a...Previous MatchNext Match

        4. Amendment or withdrawal of designationPrevious MatchNext Match

          1. 83YC.A designation to which this Part of this Schedule applies...Previous MatchNext Match

      17. Part X Special provisionsPrevious MatchNext Match

        1. Choice between different Cases of Schedule DPrevious MatchNext Match

          1. 84.(1) This paragraph applies where amounts may be brought into...Previous MatchNext Match

        2. Non-annual accounting of general insurance businessPrevious MatchNext Match

          1. 85.(1) This paragraph applies where a company carrying on insurance...Previous MatchNext Match

        3. Insurance companies with non-annual actuarial investigationsPrevious MatchNext Match

          1. 86.(1) This paragraph applies where a company tax return is...Previous MatchNext Match

        4. Friendly societies with non-annual actuarial investigationsPrevious MatchNext Match

          1. 87.(1) This paragraph applies where a company tax return is...Previous MatchNext Match

      18. PART 10A SEsPrevious MatchNext Match

        1. Company ceasing to be UK resident on formation of SE by mergerPrevious MatchNext Match

          1. 87A.(1) Sub-paragraph (2) applies if at any time a company...Previous MatchNext Match

        2. SE ceasing to be UK residentPrevious MatchNext Match

          1. 87B.(1) Sub-paragraph (2) applies if at any time an SE—...Previous MatchNext Match

        3. Meaning of SEPrevious MatchNext Match

          1. 87C.In this Part “ SE ” means a European public...Previous MatchNext Match

      19. Part XI Supplementary provisionsPrevious MatchNext Match

        1. Conclusiveness of amounts stated in returnPrevious MatchNext Match

          1. 88.(1) This paragraph applies to an amount stated in a...Previous MatchNext Match

        2. Security for paymentsPrevious MatchNext Match

          1. 88A.(1) The Commissioners for Her Majesty’s Revenue and Customs may...Previous MatchNext Match

        3. Penalty for fraud or negligencePrevious MatchNext Match

          1. 89.(1) A company which fraudulently or negligently— Previous MatchNext Match

        4. Multiple tax-related penalties in respect of same accounting periodPrevious MatchNext Match

          1. 90.(1) This paragraph applies where a company incurs more than...Previous MatchNext Match

        5. UK Economic Interest Groupings and European Economic Interest GroupingsPrevious MatchNext Match

          1. 91.An act or omission such as is mentioned in section...Previous MatchNext Match

        6. Notices of appealPrevious MatchNext Match

          1. 92.(1) This paragraph applies in relation to any appeal under...Previous MatchNext Match

        7. General jurisdiction of Special or General CommissionersPrevious MatchNext Match

          1. 93.(1) This paragraph applies in relation to an appeal against—...Previous MatchNext Match

        8. Election to take appeal to Special CommissionersPrevious MatchNext Match

          1. 94.(1) The appellant may elect (in accordance with section 46(1)...Previous MatchNext Match

        9. Meaning of “the Inland Revenue"Previous MatchNext Match

          1. 95.(1) References in this Schedule to “ the Inland Revenue...Previous MatchNext Match

        10. The self-assessment appointed dayPrevious MatchNext Match

          1. 96.In this Schedule “the self-assessment appointed day” means the day...Previous MatchNext Match

        11. Construction of references to assessmentPrevious MatchNext Match

          1. 97.Any reference in the Tax Acts (however expressed) to a...Previous MatchNext Match

        12. Meaning of TIOPA 2010 Previous MatchNext Match

          1. 97A.In this Schedule “ TIOPA 2010 ” means the Taxation...Previous MatchNext Match

        13. Index of defined expressionsPrevious MatchNext Match

          1. 98.In this Schedule the expressions listed below are defined or...Previous MatchNext Match

    19. SCHEDULE 19Previous MatchNext Match

      Company tax returns, etc.: minor and consequential amendmentsPrevious MatchNext Match

      1. Taxes Management Act 1970 (c.9)Previous MatchNext Match

        1. 1.The following provisions of the Taxes Management Act 1970 shall...Previous MatchNext Match

        2. 2.In section 12(2) of the Taxes Management Act 1970 (information...Previous MatchNext Match

        3. 3.In section 12AA(7) of the Taxes Management Act 1970 (partnership...Previous MatchNext Match

        4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        6. 6.In section 12B(1) of the Taxes Management Act 1970 (records...Previous MatchNext Match

        7. 7.In section 19A(1) of the Taxes Management Act 1970 (power...Previous MatchNext Match

        8. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        9. 9.Sections 28AA and 28AB of the Taxes Management Act 1970...Previous MatchNext Match

        10. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        11. 11.Sections 28D, 28E and 28F of the Taxes Management Act...Previous MatchNext Match

        12. 12.(1) Section 29 of the Taxes Management Act 1970 (assessment...Previous MatchNext Match

        13. 13.(1) Section 30 of the Taxes Management Act 1970 (recovery...Previous MatchNext Match

        14. 14.(1) Section 30B of the Taxes Management Act 1970 (amendment...Previous MatchNext Match

        15. 15.(1) Section 33 of the Taxes Management Act 1970 (error...Previous MatchNext Match

        16. 16.(1) Section 33A of the Taxes Management Act 1970 (error...Previous MatchNext Match

        17. 17.In section 34(1) of the Taxes Management Act 1970 (ordinary...Previous MatchNext Match

        18. 18.In section 36(1) of the Taxes Management Act 1970 (fraudulent...Previous MatchNext Match

        19. 19.Sections 41A, 41B and 41C of the Taxes Management Act...Previous MatchNext Match

        20. 20.(1) Section 42 of the Taxes Management Act 1970 (procedure...Previous MatchNext Match

        21. 21.In section 43 of the Taxes Management Act 1970, for...Previous MatchNext Match

        22. 22.(1) Section 43A of the Taxes Management Act 1970 (further...Previous MatchNext Match

        23. 23.In section 46(2) of the Taxes Management Act 1970 (determinations...Previous MatchNext Match

        24. 24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        25. 25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        26. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        27. 27.(1) Section 50 of the Taxes Management Act 1970 (procedure)...Previous MatchNext Match

        28. 28.In section 55(1) of the Taxes Management Act 1970 (recovery...Previous MatchNext Match

        29. 29.(1) In Part VA of the Taxes Management Act 1970...Previous MatchNext Match

        30. 30.(1) Section 65 of the Taxes Management Act 1970 (recovery...Previous MatchNext Match

        31. 31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        32. 32.In section 70(2)(a) of the Taxes Management Act 1970 (certificate...Previous MatchNext Match

        33. 33.Section 94 of the Taxes Management Act 1970 (penalty for...Previous MatchNext Match

        34. 34.Section 96 of the Taxes Management Act 1970 (incorrect return...Previous MatchNext Match

        35. 35.In section 97 of the Taxes Management Act 1970 (incorrect...Previous MatchNext Match

        36. 36.In section 97AA(1) of the Taxes Management Act 1970 (penalty...Previous MatchNext Match

        37. 37.In section 97A of the Taxes Management Act 1970 (two...Previous MatchNext Match

        38. 38.In section 100(6)(a) of the Taxes Management Act 1970 (determination...Previous MatchNext Match

        39. 39.For section 101 of the Taxes Management Act 1970 (evidence...Previous MatchNext Match

        40. 40.In section 103A of the Taxes Management Act 1970 (interest...Previous MatchNext Match

        41. 41.In section 113(1B) of the Taxes Management Act 1970 (Revenue...Previous MatchNext Match

        42. 42.(1) Schedule 1A to the Taxes Management Act 1970 (claims,...Previous MatchNext Match

        43. 43.(1) Schedule 3A to the Taxes Management Act 1970 (electronic...Previous MatchNext Match

      2. Income and Corporation Taxes Act 1988 (c.1)Previous MatchNext Match

        1. 44.(1) Section 246Q of the Taxes Act 1988 (repayment or...Previous MatchNext Match

        2. 45.(1) Section 246U of the Taxes Act 1988 (repayments treated...Previous MatchNext Match

        3. 46.For section 412 of the Taxes Act 1988 (group relief:...Previous MatchNext Match

        4. 47.(1) Section 419 of the Taxes Act 1988 (tax on...Previous MatchNext Match

        5. 48.(1) Section 488 of the Taxes Act 1988 (co-operative housing...Previous MatchNext Match

        6. 49.In section 489 of the Taxes Act 1988 (self-build societies),...Previous MatchNext Match

        7. 50.(1) Schedule 13A to the Taxes Act 1988 (surrenders of...Previous MatchNext Match

        8. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    20. SCHEDULE 20Previous MatchNext Match

      Application of taper reliefPrevious MatchNext Match

    21. SCHEDULE 21Previous MatchNext Match

      Amendments in connection with taper reliefPrevious MatchNext Match

      1. IntroductoryPrevious MatchNext Match

        1. 1.The Taxation of Chargeable Gains Act 1992 shall be amended...Previous MatchNext Match

      2. Gains of trustees attributed to settlorPrevious MatchNext Match

        1. 2.In section 2 (persons and gains chargeable to capital gains...Previous MatchNext Match

      3. Annual exempt amountPrevious MatchNext Match

        1. 3.For subsection (5) of section 3 (definition of taxable amount)...Previous MatchNext Match

      4. Gains attributed to members of non-resident companiesPrevious MatchNext Match

        1. 4.In section 13 (gains attributed to members of non-resident companies),...Previous MatchNext Match

      5. Carry back of losses on deathPrevious MatchNext Match

        1. 5.In section 62 (general provisions about death), the following subsections...Previous MatchNext Match

      6. Gains attributed to settlors and beneficiariesPrevious MatchNext Match

        1. 6.(1) In section 77 (attribution of gains to settlor with...Previous MatchNext Match

      7. Gains on assets deriving from reorganisation of body carrying on a mutual business etc.Previous MatchNext Match

        1. 7.In Chapter IV of Part VI (special cases), before section...Previous MatchNext Match

      8. Commercial letting of furnished holiday dwellingsPrevious MatchNext Match

        1. 8.In section 241(3) (provisions for the purposes of which letting...Previous MatchNext Match

      9. Delayed remittances in respect of foreign assetsPrevious MatchNext Match

        1. 9.In section 279(2)(a) (deductions in respect of unremitted gains), after...Previous MatchNext Match

    22. SCHEDULE 22Previous MatchNext Match

      Transitional provision and consequential amendments for section 131Previous MatchNext Match

      1. IntroductoryPrevious MatchNext Match

        1. 1.The Taxation of Chargeable Gains Act 1992 shall be amended...Previous MatchNext Match

      2. Transitional for settlements created before 17th March 1998Previous MatchNext Match

        1. 2.(1) In the words at the end of sub-paragraph (1)...Previous MatchNext Match

      3. Consequential amendments of paragraphs 4 and 5 of Schedule 5 to the 1992 ActPrevious MatchNext Match

        1. 3.(1) In paragraphs 4(1)(a) and 5(1)(a) of Schedule 5 (disapplication...Previous MatchNext Match

      4. Consequential amendment of paragraph 9 of Schedule 5 to the 1992 ActPrevious MatchNext Match

        1. 4.(1) In sub-paragraph (7) of paragraph 9 of Schedule 5...Previous MatchNext Match

      5. Consequential amendment of Schedule 5APrevious MatchNext Match

        1. 5.(1) In paragraph 2(1) of Schedule 5A (returns in relation...Previous MatchNext Match

    23. SCHEDULE 23Previous MatchNext Match

      Transitional provision in connection with section 132Previous MatchNext Match

      1. Pre-6th April 1999 gains and losses of settlements that become qualifyingPrevious MatchNext Match

        1. 1.(1) This paragraph applies to a settlement in the case...Previous MatchNext Match

      2. Pre-6th April 1999 gains and losses where there is a transfer to another settlementPrevious MatchNext Match

        1. 2.(1) This paragraph applies, subject to sub-paragraph (5) below, to...Previous MatchNext Match

      3. Pre-6th April 1999 gains and losses where there is a transfer to a foreign institutionPrevious MatchNext Match

        1. 3.(1) This paragraph applies, subject to sub-paragraphs (4) and (6)...Previous MatchNext Match

      4. Rule to prevent a double chargePrevious MatchNext Match

        1. 4.(1) This paragraph applies, in the case of a person...Previous MatchNext Match

        2. 5.(1) Where in the case of any settlement there is...Previous MatchNext Match

      5. Interpretation of SchedulePrevious MatchNext Match

        1. 6.(1) In this Schedule— “the 1992 Act” means the Taxation...Previous MatchNext Match

    24. SCHEDULE 24Previous MatchNext Match

      Restrictions on setting losses against pre-entry gainsPrevious MatchNext Match

    25. SCHEDULE 25Previous MatchNext Match

      Property of historic interest etcPrevious MatchNext Match

      1. Meaning of “the 1984 Act"Previous MatchNext Match

        1. 1.In this Schedule “the 1984 Act” means the Inheritance Tax...Previous MatchNext Match

      2. Claims for designationPrevious MatchNext Match

        1. 2.(1) In section 30 of the 1984 Act (conditionally exempt...Previous MatchNext Match

        2. 3.(1) In section 78 of the 1984 Act (conditionally exempt...Previous MatchNext Match

      3. Property capable of designationPrevious MatchNext Match

        1. 4.(1) In section 31 of the 1984 Act, in subsection...Previous MatchNext Match

      4. Access to designated propertyPrevious MatchNext Match

        1. 5.(1) In section 31 of the 1984 Act (designation of...Previous MatchNext Match

      5. Publication of information about designated propertyPrevious MatchNext Match

        1. 6.(1) In section 31 of the 1984 Act (designation of...Previous MatchNext Match

      6. Undertakings on death, disposal of property, etc.Previous MatchNext Match

        1. 7.(1) In section 32 of the 1984 Act (chargeable events...Previous MatchNext Match

      7. Variation of undertakingsPrevious MatchNext Match

        1. 8.(1) After section 35 of the 1984 Act there shall...Previous MatchNext Match

        2. 9.(1) In section 258 of the Taxation of Chargeable Gains...Previous MatchNext Match

        3. 10.(1) Section 35A of the 1984 Act applies in relation...Previous MatchNext Match

    26. SCHEDULE 26Previous MatchNext Match

      National loansPrevious MatchNext Match

      1. Amendment of National Loans Act 1968 (c.13)Previous MatchNext Match

        1. 1.(1) The National Loans Act 1968 shall be amended as...Previous MatchNext Match

      2. Amendment of Finance Act 1993 (c.34)Previous MatchNext Match

        1. 2.Section 211 of the Finance Act 1993 (National Debt Commissioners:...Previous MatchNext Match

      3. CommencementPrevious MatchNext Match

        1. 3.(1) The amendments made by this Schedule shall have effect...Previous MatchNext Match

    27. SCHEDULE 27Previous MatchNext Match

      RepealsPrevious MatchNext Match

      1. Part I Excise dutiesPrevious MatchNext Match

        1. (1) Drawback of duty on beerPrevious MatchNext Match

        2. (2) Hydrocarbon oil dutyPrevious MatchNext Match

        3. (3) Vehicle excise duty: rates where pollution reducedPrevious MatchNext Match

        4. (4) Vehicle excise and registration: nil licencesPrevious MatchNext Match

        5. (5) Assessments for excise duty purposesPrevious MatchNext Match

      2. Part II Value added taxPrevious MatchNext Match

      3. Part III Income tax, corporation tax and capital gains taxPrevious MatchNext Match

        1. (1) Relief for qualifying maintenance paymentsPrevious MatchNext Match

        2. (2) Advance corporation taxPrevious MatchNext Match

        3. (3) Interest on gilt-edged securitiesPrevious MatchNext Match

        4. (4) Rents and other receipts from landPrevious MatchNext Match

        5. (5) Land managed as one estate etc.Previous MatchNext Match

        6. (6) Computation of profits of trade, profession or vocationPrevious MatchNext Match

        7. (7) Construction workers supplied by agenciesPrevious MatchNext Match

        8. (8) Sub-contractors in the construction industryPrevious MatchNext Match

        9. (9) Payments and other benefits in connection with termination of employment etc.Previous MatchNext Match

        10. (10) Travelling expensesPrevious MatchNext Match

        11. (11) Foreign earnings deductionPrevious MatchNext Match

        12. (12) PAYE: application to non-cash benefitsPrevious MatchNext Match

        13. (13) The enterprise investment scheme and venture capital trustsPrevious MatchNext Match

        14. (14) Other changes to EIS etc.Previous MatchNext Match

        15. (15) Individual savings accountsPrevious MatchNext Match

        16. (16) Relief for losses on unlisted shares in trading companiesPrevious MatchNext Match

        17. (17) Carry forward of non-trading deficit on loan relationshipsPrevious MatchNext Match

        18. (18) Capital allowancesPrevious MatchNext Match

        19. (19) Life policies, life annuities and capital redemption policiesPrevious MatchNext Match

        20. (20) Retirement benefit schemesPrevious MatchNext Match

        21. (21) Personal pension schemesPrevious MatchNext Match

        22. (22) Accrued incomePrevious MatchNext Match

        23. (23) Dealers in securities etcPrevious MatchNext Match

        24. (24) Distributions and manufactured dividends: miscellaneous amendmentsPrevious MatchNext Match

        25. (25) Transfer pricing etcPrevious MatchNext Match

        26. (26) Directions by the BoardPrevious MatchNext Match

        27. (27) Controlled foreign companiesPrevious MatchNext Match

        28. (28) Company tax returns etc.Previous MatchNext Match

        29. (29) Chargeable gains: applicable ratePrevious MatchNext Match

        30. (30) Chargeable gains: offshore settlementsPrevious MatchNext Match

        31. (31) Retirement reliefPrevious MatchNext Match

        32. (32) Abolition of certain CGT reliefsPrevious MatchNext Match

      4. Part IV Inheritance taxPrevious MatchNext Match

      5. Part V Other taxesPrevious MatchNext Match

        1. (1) Insurance premium taxPrevious MatchNext Match

        2. (2) Stamp dutyPrevious MatchNext Match

        3. (3) Abolition of gas levyPrevious MatchNext Match

        4. (4) Dumping and subsidiesPrevious MatchNext Match

      6. Part VI MiscellaneousPrevious MatchNext Match

        1. (1) Treasury billsPrevious MatchNext Match

        2. (2) SecuritiesPrevious MatchNext Match

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