bridging renewal election,paragraph 15ZA,

the contract relates to a building, to some or all of the contents of a building or to a building and some or all of its contents,the country or territory in which the building is situated,
the contract relates to vehicles of any type,the country or territory in which the vehicle is registered,
the contract covers travel or holiday risks and has a duration of four months or less,the country or territory in which the policyholder entered into the contract,
the contract does not fall within any of the previous entries and the policyholder is an individual,the country or territory in which the policyholder is habitually resident on the date on which the contract is entered into,
the contract does not fall within any of the previous entries,the country or territory in which the establishment of the policyholder to which the contract relates is situated on the date on which the contract is entered into.,
1 Cigarettes, An amount equal to the higher of—     16.5% of the retail price plus £262.90 per thousand cigarettes, or      £347.86 per thousand cigarettes.     ,
2 Cigars,£327.92 per kilogram,
3 Hand-rolling tobacco,£302.34 per kilogram,
4 Other smoking tobacco and chewing tobacco,£144.17 per kilogram,
5 Tobacco for heating,£270.22 per kilogram,




100,110,10,20,
110,120,20,30,
120,130,125,135,
130,140,155,165,
140,150,170,180,
150,165,210,220,
165,175,255,265,
175,185,280,290,
185,200,320,330,
200,225,350,360,
225,255,605,615,
255,—,620,630,




0,50,0,10,
50,75,15,25,
75,90,110,120,
90,100,140,150,
100,110,160,170,
110,130,180,190,
130,150,220,230,
150,170,575,585,
170,190,935,945,
190,225,1410,1420,
225,255,2005,2015,
255,—,2355,2365,




0,50,25,
50,75,120,
75,90,150,
90,100,170,
100,110,190,
110,130,230,
130,150,585,
150,170,945,
170,190,1420,
190,225,2015,
225,255,2365,
255,—,2365,

The first £2,686,000,15%,
The next £1,852,000,20%,
The next £3,243,000,30%,
The next £6,845,000,40%,
The remainder,50%,
CAA 2001,Capital Allowances Act 2001,
CRCA 2005,Commissioners for Revenue and Customs Act 2005,
CTA 2009,Corporation Tax Act 2009,
CTA 2010,Corporation Tax Act 2010,
FA followed by a year,Finance Act of that year,
F(No.2)A followed by a year,Finance (No.2) Act of that year,
FISMA 2000,Financial Services and Markets Act 2000,
HODA 1979,Hydrocarbon Oil Duties Act 1979,
ITA 2007,Income Tax Act 2007,
ITEPA 2003,Income Tax (Earnings and Pensions) Act 2003,
ITTOIA 2005,Income Tax (Trading and Other Income) Act 2005,
TCGA 1992,Taxation of Chargeable Gains Act 1992,
TCTA 2018,Taxation (Cross-border Trade) Act 2018,
TIOPA 2010,Taxation (International and Other Provisions) Act 2010,
TMA 1970,Taxes Management Act 1970,
TPDA 1979,Tobacco Products Duty Act 1979,
VATA 1994,Value Added Tax Act 1994,
VERA 1994,Vehicle Excise and Registration Act 1994,
30,Public interest business protection tax,   Return under paragraph 8 or 9 of Schedule 10 to FA 2022      Accounts, statement or document required under either of those paragraphs.    ,
Public interest business protection tax,Return under paragraph 8 or 9 of Schedule 10 to FA 2022.,
Public interest business protection tax,Return, statement or declaration in connection with a claim for a relief.,
Public interest business protection tax,Accounts in connection with ascertaining liability to tax.,
1B,Public interest business protection tax,Amount payable under paragraph 8(6) of Schedule 10 to FA 2022,The date falling 30 days after the date specified in that paragraph as the date by which the amount must be paid,
1C,Public interest business protection tax,Amount payable under paragraph 9(7) of Schedule 10 to FA 2022,The date falling 30 days after the date specified in that paragraph as the date by which the amount must be paid,
1D,Public interest business protection tax,Amount payable under paragraph 12(8) of Schedule 10 to FA 2022,The date falling 30 days after the date specified in that paragraph as the date by which the amount must be paid,

Corporation tax,Company tax return,
Income tax or corporation tax,Partnership return,
Income tax,PAYE return,
VAT,VAT return,

Notification under paragraph 8(2)(a) of an amount included in a company tax return delivered to HMRC for a financial year, On or before the later of—     the filing date for the return (within the meaning given by paragraph 14 of Schedule 18 to FA 1998), or      if the period for which the return is required to be made is a period for which the company is required to deliver accounts under the Companies Act 2006, the last day for the delivery of those accounts to the registrar of companies     ,
Notification under paragraph 8(2)(a) of an amount included in a partnership return delivered to HMRC for a financial year,On or before the date on which the return is required to be made,
Notification under paragraph 8(2)(a) of an amount included in a PAYE return delivered to HMRC for a financial year,On or before the date on which the last PAYE return for the financial year is required to be made,
Notification under paragraph 8(2)(a) of an amount included in a VAT return delivered to HMRC for a financial year,On or before the date on which the last VAT return for the financial year is required to be made,
Notification under paragraph 8(2)(b) of an amount included in a company tax return or partnership return delivered to HMRC for a financial year, On or before the date (determined in accordance with this table) by which the notification would be required if—     the notification were required by paragraph 8(2)(a) , and      the return were delivered to HMRC for the financial year in which the accounting provision is recognised in the accounts of the company or partnership (see paragraph 10(2) ).     ,
Notification under paragraph 8(2)(b) of an amount included in a PAYE return or VAT return delivered to HMRC for a financial year, On or before the date (determined in accordance with this table) by which the notification would be required if—     the notification were required by paragraph 8(2)(a), and      the return were delivered to HMRC for the financial year following the financial year in which the accounting provision is recognised in the accounts of the company or partnership.     ,
