- Latest available (Revised)
- Original (As enacted)
Finance Act 2014 is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date.
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.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
PART 1 Income tax, corporation tax and capital gains tax
17.Recovery under PAYE regulations from certain company officers
18.Employment intermediaries: information powers and related penalties
19.Payments by employer on account of tax where deduction not possible
20.PAYE obligations of UK intermediary in cases involving non-UK employer
21.Oil and gas workers on the continental shelf: operation of PAYE
CHAPTER 3 Corporation tax: general
26.Release of debts: stabilisation powers under Banking Act 2009
29.Disguised distribution arrangements involving derivative contracts
30.Avoidance schemes involving the transfer of corporate profits
33.Television tax relief: activities to be treated as separate trade
38.Transfer of deductions: research and development allowances
40.Determination of beneficial entitlement for purposes of group relief
PART 2 Excise duties and other taxes
81.VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
83.VED rates: use for exceptional loads, rigid goods vehicles and tractive units
84.VED: extension of old vehicles exemption from 1 April 2014
85.VED: extension of old vehicles exemption from 1 April 2015
86.Abolition of reduced VED rates for meeting reduced pollution requirements
88.Vehicles subject to HGV road user levy: amount of 6 month licence
PART 3 General betting duty, pool betting duty and remote gaming duty
PART 5 Promoters of tax avoidance schemes
237A.Duty to give conduct notice: defeat of promoted arrangements
237B.Duty to give further conduct notice where provisional notice not complied with
237C.When a conduct notice given under section 237A(8) is “provisional”
237D.Judicial ruling upholding asserted tax advantage: effect on conduct notice which is provisional
Monitoring notices: procedure and publication
Obtaining information and documents
254.Meaning of “monitored proposal” and “monitored arrangements”
256.Tribunal approval for certain uses of power under section 255
257.Ongoing duty to provide information following HMRC notice
258.Duty of person dealing with non-resident monitored promoter
259.Monitored promoters: duty to provide information about clients
260.Intermediaries etc: duty to provide information about clients
262.Information required for monitoring compliance with conduct notice
Code of Practice on Taxation for Banks
285.The Code of Practice on Taxation for Banks: HMRC to publish reports
286.The Code of Practice on Taxation for Banks: “participating” groups or entities
287.The Code of Practice on Taxation for Banks: operation & breaches of the Code
288.The Code of Practice on Taxation for Banks: documents relating to the Code
SCHEDULES
Restrictions on remittance basis
2.In section 23 (taxable earnings: calculation of “chargeable overseas earnings”)...
3.After section 24 insert— Restrictions on remittance basis (1) This section applies in relation to an employment (“the...
4.(1) Section 41C (taxable specific income from employment-related securities etc:...
5.In section 554Z9 (employment income provided through third parties: remittance...
6.In section 717 (orders and regulations) in subsection (4) after...
7.(1) Section 23(1A) of ITEPA 2003 (as inserted by paragraph...
Pension flexibility: further amendments
Temporary extension of period by which commencement lump sum may precede pension
Temporary relaxation to allow transfer of pension rights after lump sum paid
Temporary relaxation to allow lump sum to be repaid to pension scheme that paid it
Expected pension commencement lump sums treated as trivial commutation lump sums
Preservation of protected pension age following certain transfers of pension rights
Operation of enhanced protection of pre-6 April 2006 rights to take lump sums
Protected lump sum entitlement following certain transfers of pension rights
Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc
Declarations required from person who is to be a scheme administrator
Liabilities of trustees appointed by Pensions Regulator etc
17.In section 255 (assessments under Part) in subsection (1) after...
18.In section 272 (trustees etc liable as scheme administrator) in...
19.After section 272 insert— Liabilities of independent trustee (1) This section applies in relation to a person (“P”)...
20.In section 273 (members liable as scheme administrator) after subsection...
22.Sections 272A to 272C (as inserted by paragraph 19) have...
Amendments to Chapter 6 of Part 7 of ITEPA 2003
3.(1) Section 488 (introduction to share incentive plans) is amended...
4.(1) Section 489 (operation of tax advantages) is amended as...
6.(1) Section 500 (operation of tax charges) is amended as...
7.In section 503 (charge on partnership share money) in subsection...
8.(1) Section 506 (charge on partnership shares ceasing to be...
9.In section 509 (modification of section 696) in subsection (1)(a)...
10.In section 510 (payments by trustees) in subsection (1) for...
12.In section 515 (tax advantages and charges under other Acts)...
15.In the cross-heading before paragraph 1 for “Approval of” substitute...
17.In the cross-heading before paragraph 6 omit “for approval”.
18.(1) Paragraph 6 (general requirements for SIPs) is amended as...
20.In paragraph 18 (requirement not to participate in other SIPs)...
21.In paragraph 18A (participation in more than one connected SIP)...
22.In paragraph 37 (holding period: power of participant to direct...
23.In paragraph 43 (partnership shares: introduction) after sub-paragraph (2A) insert—...
24.In the cross-heading before paragraph 56 for “withdrawal of approval”...
25.(1) Paragraph 56 (repayment of partnership share money) is amended...
26.(1) Paragraph 65 (general requirements as to dividend shares) is...
27.In paragraph 71A (duty to monitor participants) for “approved” substitute...
28.For Part 10 substitute— PART 10 Notification of plans, annual...
29.In paragraph 89 (termination of plan) in sub-paragraph (2) omit...
30.In paragraph 90 (effect of plan termination notice) in sub-paragraph...
31.(1) Paragraph 93 (power to require information) is amended as...
34.In section 236A (relief for transfers to share incentive plans)...
35.(1) Section 238A (share schemes and share incentives) is amended...
36.Schedule 7C (relief for transfers to share plans) is amended...
37.In the title for “approved” substitute “ Schedule 2 ”....
38.In paragraph 2 (conditions relating to disposal) in sub-paragraph (1)...
39.Schedule 7D (share schemes and share incentives) is amended as...
42.(1) Paragraph 1 (introduction to Part 1) is amended as...
43.In paragraph 2 (gains accruing to trustees) in sub-paragraph (1)(a)...
Other amendments: ITEPA 2003 and Part 4 of FA 2004
47.(1) Section 431A (provision relating to restricted securities) is amended...
49.(1) Section 554E (exclusions under Part 7A) is amended as...
50.In paragraph 11 of Schedule 4 (CSOP schemes: material interest)...
51.In paragraph 30 of Schedule 5 (enterprise management incentives: material...
52.In section 195 of FA 2004 (pensions: transfer of certain...
54.In section 382 (contents of Chapter 3) in subsection (1)(c)...
55.In the cross-heading before section 392 for “approved” substitute “...
56.In section 392 (SIP shares: introduction) in subsection (1) for...
57.(1) Section 394 (distribution when dividend shares cease to be...
59.In section 396 (interpretation) in subsections (1) and (2) omit...
61.In the cross-heading before section 405 for “approved” substitute “...
62.(1) Section 405 (SIP shares: introduction) is amended as follows....
63.(1) Section 407 (dividend payment when dividend shares cease to...
66.In the cross-heading before section 770 for “Approved” substitute “...
67.(1) Section 770 (amounts applied by SIP trustees) is amended...
Other amendments: Part 9 of ITA 2007
68.Part 9 of ITA 2007 (special rules about settlements and...
69.In section 462 (overview of Part) in subsection (5) for...
70.In section 479 (trustees' accumulated or discretionary income charged at...
71.(1) Section 488 (application of section 479 to trustees of...
72.In section 489 (“the applicable period”) in subsection (8)(a) for...
73.In section 490 (interpretation of Chapter 5) in subsection (1)...
Other amendments: Chapter 1 of Part 11 of CTA 2009
75.(1) Section 983 (overview of Chapter) is amended as follows....
76.(1) Section 987 (deduction for cost of setting up plan)...
77.(1) Section 988 (deductions for running expenses) is amended as...
78.In section 989 (deduction for contribution to plan trust) in...
79.In section 994 (deduction for providing free or matching shares)...
80.In section 995 (deduction for additional expense in providing partnership...
81.In section 997 (no deduction for expenses in providing dividend...
82.For the cross-heading before section 998 substitute “ Plan ceasing...
83.(1) Section 998 (withdrawal of deductions) is amended as follows....
Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)
Amendments to Chapter 7 of Part 7 of ITEPA 2003
99.(1) Section 516 (introduction to SAYE option schemes) is amended...
100.In section 517 (share options to which Chapter applies) in...
104.In the cross-heading before paragraph 1 for “Approval of” substitute...
107.In the cross-heading before paragraph 4 omit “for approval”.
108.For paragraph 5 (general restriction on contents of scheme) substitute—...
109.In paragraph 17 (requirements relating to shares that may be...
110.In paragraph 25 (requirements as to contributions to savings arrangements)...
111.(1) Paragraph 28 (requirements as to price for acquisition of...
112.In paragraph 32 (exercise of options: death) after “exercised” insert...
113.In paragraph 34 (exercise of options: scheme-related employment ends) in...
114.(1) Paragraph 37 (exercise of options: company events) is amended...
115.(1) Paragraph 38 (exchanges of options on company reorganisation) is...
116.(1) Paragraph 39 (requirements about share options granted in exchange)...
117.For Part 8 substitute— PART 8 Notification of schemes, annual...
118.(1) Paragraph 45 (power to require information) is amended as...
119.After paragraph 47 insert— Non-UK company reorganisation arrangements (1) For the purposes of the SAYE code a “non-UK...
122.(1) Section 105A (shares acquired on same day: election for...
123.In section 105B (provision supplementary to section 105A) in subsections...
124.In section 238A (share schemes and share incentives) in subsection...
125.Part 2 of Schedule 7D (SAYE option schemes) is amended...
126.In the title for “Approved” substitute “ Schedule 3 ”....
127.In paragraph 9 (introduction) in sub-paragraphs (1) and (2) omit...
Other amendments: ITEPA 2003, Part 4 of FA 2004, ITTOIA 2005 and CTA 2009
130.In section 227 (scope of Part 4) in subsection (4)(e)...
132.In section 431A (provision relating to restricted securities) in subsection...
133.In section 473 (introduction to taxation of securities options) in...
134.In section 476 (charge on occurrence of chargeable event) in...
136.(1) Section 554E (exclusions under Part 7A) is amended as...
137.In section 697 (PAYE: enhancing the value of an asset)...
138.In section 701 (PAYE: meaning of “asset”) in subsection (2)(c)—...
139.In section 195 of FA 2004 (pensions: transfer of certain...
141.(1) Section 703 of ITTOIA 2005 (SAYE interest: meaning of...
Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)
Commencement and transitional provision
150.If the scheme was an approved SAYE option scheme immediately...
151.(1) This paragraph applies if, immediately before 6 April 2014,...
153.(1) The amendments made by paragraph 113 above have no...
154.(1) This paragraph applies if, immediately before 6 April 2014,...
156.If the scheme was an approved SAYE option scheme before...
157.The amendments made by paragraph 118 above do not affect...
Amendments to Chapter 8 of Part 7 of ITEPA 2003
158.Chapter 8 of Part 7 of ITEPA 2003 (employment income:...
160.(1) Section 521 (introduction to CSOP schemes) is amended as...
161.In section 522 (share options to which Chapter applies) in...
165.In the cross-heading before paragraph 1 for “Approval of” substitute...
168.In the cross-heading before paragraph 4 omit “for approval”.
169.For paragraph 5 (general restriction on contents of scheme) substitute—...
171.In paragraph 15 (requirements relating to shares that may be...
172.In paragraph 21 (requirements relating to share options) in sub-paragraph...
173.After paragraph 21 insert— General requirements as to terms of...
174.(1) Paragraph 22 (requirements as to price for acquisition of...
175.(1) Paragraph 25 (exercise of options: death) is amended as...
176.(1) Paragraph 25A (exercise of options: company events) is amended...
177.(1) Paragraph 26 (exchanges of options on company reorganisation) is...
178.(1) Paragraph 27 (requirements about share options granted in exchange)...
179.For Part 7 substitute— PART 7 Notification of schemes, annual...
180.(1) Paragraph 33 (power to require information) is amended as...
181.After paragraph 35 insert— Non-UK company reorganisation arrangements (1) For the purposes of the CSOP code a “non-UK...
191.In section 227 (scope of Part 4) in subsection (4)(g)...
193.In section 431A (which makes provision relating to restricted securities...
194.In section 473 (introduction to taxation of securities options) in...
195.In section 475 (no charge in respect of acquisition of...
196.In section 476 (charge on occurrence of chargeable event) in...
197.In section 480 (deductible amounts) in subsection (4) omit “approved”....
198.In section 539 (CSOP and other options relevant for purposes...
200.(1) Section 554E (exclusions under Part 7A) is amended as...
201.In section 697 (PAYE: enhancing the value of an asset)...
202.In section 701 (PAYE: meaning of “asset”) in subsection (2)(c)(ia)...
203.In paragraph 5 of Schedule 5 (enterprise management incentives: maximum...
Commencement and transitional provision
206.(1) If the scheme was an approved CSOP scheme immediately...
207.(1) If the scheme was an approved CSOP scheme immediately...
208.If the scheme was an approved CSOP scheme immediately before...
209.(1) The amendments made by paragraphs 172, 173 and 174(2)...
210.(1) This paragraph applies if, immediately before 6 April 2014...
211.(1) The amendments made by paragraph 175 above have no...
212.(1) This paragraph applies if immediately before 6 April 2014...
215.The amendments made by paragraph 180 above do not affect...
PART 4 Enterprise management incentives
Amendments to Schedule 5 to ITEPA 2003
216.Schedule 5 to ITEPA 2003 (enterprise management incentives) is amended...
218.For paragraph 52 (annual returns) substitute— (1) This paragraph applies in relation to a company whose...
219.(1) Paragraph 53 (compliance with time limits) is amended as...
220.After paragraph 57 insert— Penalties A company is liable for a penalty of £500 if...
PART 5 Other employee share schemes
Amendments to Chapter 1 of Part 7 of ITEPA 2003
226.Chapter 1 of Part 7 of ITEPA 2003 (employment income:...
227.(1) Section 421J (duty to provide information) is amended as...
228.After section 421J insert— Annual returns (1) This section applies in relation to a person who...
229.In section 421K (reportable events) in subsection (1) for “section...
230.In section 421L (responsible persons) in subsection (1) for “section...
Employment-related securities etc
PART 1 Internationally mobile employees
2.Part 2 (employment income: charge to tax) is amended as...
4.In section 10 (meaning of “taxable earnings” and “taxable specific...
5.For Chapter 5A (taxable specific income: effect of remittance basis)...
6.Part 7 (employment income: income and exemptions relating to securities)...
7.In section 418 (other related provisions), before subsection (1) insert—...
8.Omit section 421E (employment-related securities: exclusions, residence etc).
10.(1) Section 428 (restricted securities: amount of charge) is amended...
11.In section 430 (election for outstanding restrictions to be ignored),...
12.In section 431 (election for full or partial disapplication of...
13.In section 446T (securities acquired for less than market value:...
15.In section 480 (securities options: deductible amounts), after subsection (5)...
16.(1) Section 540 (no charge on acquisition of shares as...
17.Part 7A (employment income provided through third parties) is amended...
18.In section 554L (exclusions: earmarking for employee share schemes (3)),...
19.(1) Section 554M (exclusions: earmarking for employee share schemes (4))...
20.(1) Section 554N (exclusions: other cases involving employment-related securities etc)...
Consequential amendments to other Acts
23.In section 119A (increase in expenditure by reference to tax...
24.(1) Section 119B (section 119A: unremitted foreign securities income) is...
25.In section 144ZB (exception to rule in section 144ZA), in...
26.In section 149A (employment-related securities options), in subsection (1)(b), omit...
27.In section 149AA (restricted and convertible employment-related securities and employee...
28.In section 288 (interpretation), in subsection (1A), omit “or would,...
31.In section 1017 (condition relating to employee's income tax position...
32.In section 1025 (additional CT relief available if shares are...
33.In section 1032 (meaning of “chargeable event” for the purposes...
PART 3 Corporation tax relief for employee share acquisitions
40.In Chapter 1 (introduction), in section 1002 (“employment”), after subsection...
41.In section 1005 (other definitions)— (a) at the end of...
42.In Chapter 2 (corporation tax relief if shares are acquired...
43.In Chapter 3 (corporation tax relief if employee or other...
44.(1) Section 1016 (conditions relating to shares acquired) is amended...
45.In Chapter 4 (additional corporation tax relief in cases involving...
46.In Chapter 5 (additional corporation tax relief in cases involving...
Tax relief for social investments
PART 2 Consequential amendments
4.In section 2 (overview of Act) after subsection (5A) insert—...
5.In section 24A(7)(d) (share loss relief on the disposal of...
6.In section 26(1)(a) (provisions giving rise to deductions at Step...
7.In section 27(5) (order in which certain tax reductions are...
8.In section 29(4B) (limit on certain tax reductions) after the...
9.In section 32 (liabilities to income tax not dealt with...
10.In section 392 (loan to buy interest in close company)...
11.In section 416 (gift aid: meaning of “qualifying donation”) after...
12.In section 1014(5)(b) (orders and regulations not subject to negative...
13.In section 1022 (meaning of “debenture”) after subsection (1) insert—...
General Block Exemption Regulation
2.(1) Section 45DB (exclusions from allowances under section 45DA) is...
3.In section 45K (expenditure on plant and machinery for use...
4.(1) Section 45M (exemptions from allowances under section 45K) is...
5.(1) Section 45N (effect of plant or machinery subsequently being...
6.In section 212T(6) (cap on first-year allowances: zero-emission goods vehicles),...
7.In section 212U(5) (cap on first-year allowances: expenditure on plant...
8.The amendments made by this Schedule have effect in relation...
Extended ring fence expenditure supplement for onshore activities
Oil contractors: ring-fence trade etc
PART 1 Limited liability partnerships: treatment of salaried members
PART 2 Partnerships with mixed membership
PART 3 Alternative investment fund managers: deferred remuneration etc
PART 4 Disposals of assets through partnerships
Abolition of reduced rates for vehicles satisfying reduced pollution requirements
Other amendments about vehicle excise duty
PART 1 Amendments of the Vehicle Excise and Registration Act 1994
2.In section 7 (issue of vehicle licences), omit subsections (6)...
3.(1) Section 7A (supplement payable on vehicle ceasing to be...
5.In section 14 (trade licences: supplementary)— (a) in subsection (2),...
7.In section 22 (registration regulations)— (a) omit subsection (2A)(c), and...
9.In section 31 (relevant period for purposes of section 30),...
10.In section 31A (offence by registered keeper where vehicle unlicensed)—...
11.In section 31B (exceptions to section 31A), in subsection (9)(a)(i),...
12.In section 31C (penalties for offences under section 31A), in...
14.Omit section 33A (not exhibiting licence: period of grace).
16.(1) Section 35A (dishonoured cheques) is amended as follows.
17.(1) Section 36 (dishonoured cheques: additional liability) is amended as...
18.In section 44 (forgery and fraud), in subsection (2), omit...
19.In section 58 (fees prescribed by regulations) omit “7(6)(b),”.
20.In section 62 (definitions), in the definition of “nil licence”,...
Climate change levy: exemptions for mineralogical and metallurgical processes etc
2.After paragraph 12 insert— Exemption: mineralogical and metallurgical processes (1) A supply of a taxable commodity to a person...
4.Omit paragraph 43A (supplies for use in scrap metal recycling)...
5.In paragraph 43B (supplies for use in scrap metal recycling...
6.In paragraph 62 (tax credits) in sub-paragraph (1) omit paragraphs...
7.In paragraph 101 (civil penalties: incorrect certificates) in sub-paragraph (2)(a)—...
8.(1) The Climate Change Levy (General) Regulations 2001 (S.I. 2001/838)...
Goods shipped or carried as stores on ships or aircraft
Supplies of electronic, broadcasting and telecommunication services: special accounting schemes
PART 2 Non-Union scheme: amendments of Schedule 3B to VATA 1994
Extension of non-Union scheme to broadcasting and telecommunication services
Consequential and other amendments
6.(1) Part 1 of the Schedule (registration) is amended as...
7.(1) Part 2 of the Schedule (obligations following registration, etc)...
8.For Part 3 of the Schedule (understatements and overstatements of...
9.(1) Part 4 of the Schedule (application of provisions relating...
10.(1) In Part 5 of the Schedule (supplementary), paragraph 23...
PART 3 Other amendments: Union and non-Union schemes
11.VATA 1994 is amended in accordance with paragraphs 12 to...
12.(1) Section 3A (supply of electronic services in member States:...
14.After section 76 insert— Section 76: cases involving special accounting...
15.In section 77 (assessment: time limits and supplementary assessments)—
16.In section 80 (repayment of overpaid VAT etc), in subsection...
17.In section 84(6) (appeals: variation of amounts assessed by way...
18.In paragraph 12 of Schedule 1A to VATA 1994 (cancellation...
21.(1) Schedule 10 to F(No.3)A 2010 (which prospectively amends Schedule...
22.(1) Schedule 11 to F(No.3)A 2010 (which prospectively amends Schedule...
Abolition of stamp duty and SDRT: securities on recognised growth markets
The bank levy: miscellaneous changes
High quality liquid assets etc
2.In paragraph 15 (chargeable equity and liabilities of a UK...
3.In paragraph 17 (chargeable equity and liabilities of foreign banking...
4.In paragraph 19 (chargeable equity and liabilities of non-banking groups)—...
5.In paragraph 21 (chargeable equity and liabilities of UK resident...
6.In paragraph 27 (determination of foreign bank's chargeable equity and...
Liabilities representing QCP margin in relation to trades executed under clearing agreements
Part 3: consequential amendments and repeals
PART 1 Betting and Gaming Duties Act 1981
3.In section 17 (bingo duty) for subsection (2A) substitute—
5.In section 27 (offences by bodies corporate), omit “paragraph 13(1)...
6.In section 31 (protection of officers), for “general betting duty,...
7.Omit Schedule A1 (general betting duty and pool betting duty:...
8.Omit Schedule 1 (administration of general betting duty and pool...
9.Omit Schedule 4B (remote gaming duty: double taxation relief).
PART 2 Other amendments and repeals
23.In section 67 (remote operating licence), at the end insert—...
24.In section 118 (suspension of operating licence), after subsection (3)...
25.After that section insert— Reinstatement (1) If an operating licence has been suspended in accordance...
26.In section 119 (revocation of operating licence), after subsection (3)...
Part 3: transitional and saving provisions
Post-commencement receipts etc from pre-commencement general or pool betting
Post-commencement winnings paid on pre-commencement general or pool betting
Post-commencement receipts & winnings etc in the case of pre-commencement remote gaming
Post-commencement relief for unrelieved pre-commencement losses
Post-commencement winnings on non-dutiable pre-commencement general or pool betting
Post-commencement winnings on non-dutiable pre-commencement remote gaming
Section 208 or 208A penalty: value of the denied advantage
Part 4: consequential amendments
Promoters of tax avoidance schemes: threshold conditions
PART 2 Meeting the threshold conditions: bodies corporate and partnerships
Promoters of tax avoidance schemes: defeated arrangements
PART 4 Meeting section 237A conditions: bodies corporate and partnerships
Companies owned by employee-ownership trusts
PART 1 Capital gains tax relief
10.(1) After section 13 insert— Dispositions by close companies to...
11.(1) After section 28 insert— Employee-ownership trusts (1) A transfer of value made by an individual who...
12.(1) In section 29A (abatement of exemption where claim settled...
13.(1) Section 72 (property leaving employee trusts and newspaper trusts)...
14.(1) After section 75 insert— Property becoming subject to employee-ownership...
15.(1) Section 86 (trusts for benefit of employees) is amended...
16.(1) In section 144 (distribution etc from property settled by...
PART 4 Miscellaneous amendments
Scottish basic, higher and additional rates of income tax
2.In section 6 (the basic rate, higher rate and additional...
3.After section 6 insert— The Scottish basic, higher and additional...
5.After section 11 insert— Income charged at the Scottish basic,...
6.In section 13 (income charged at the dividend ordinary, upper...
7.In section 16 (savings and dividend income to be treated...
8.In section 809H (charge on nominated income of long-term UK...
9.In section 828B (conditions to be met for exemption where...
10.In section 989 (definitions for the purposes of the Income...
11.In Schedule 4 (index of defined expressions), at the appropriate...
12.The amendments made by this Part have effect in relation...
Taxation of co-operative societies etc
Co-operative and Community Benefit Societies Act 2014 (c. 14)
2.Schedule 4 to the Co-operative and Community Benefit Societies Act...
3.In paragraph 47 (which amends section 140E of TCGA 1992)—...
4.In paragraph 48 (which amends section 140F of TCGA 1992)...
5.In paragraph 49 (which amends section 140G of TCGA 1992)...
6.In paragraph 50 (which amends section 170 of TCGA 1992)—...
7.In paragraph 53 (which amends Schedule 7AC of TCGA 1992)...
8.In paragraph 82 (which amends paragraph 28 of Schedule 2...
9.In paragraph 94 (which amends section 379 of ITTOIA 2005),...
10.In paragraph 105 (which amends section 151 of ITA 2007),...
11.In paragraph 110 (which amends section 887 of ITA 2007),...
12.In paragraph 158 (which amends section 90 of CTA 2010),...
13.In paragraph 168 (which amends section 1119 of CTA 2010),...
14.In paragraph 171 (which amends section 118 of TIOPA 2010)—...
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