http://www.legislation.gov.uk/ukpga/2009/10/schedule/50/paragraph/2/2010-04-01Finance Act 2009An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-11Expert Participation2010-04-01 SCHEDULESSCHEDULE 50Record-keeping<Emphasis>Insurance premium tax</Emphasis>2In consequence of the amendment made by paragraph 1(3), in the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995, in Schedule 4, omit paragraph 89(4)(a).Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2
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<ukm:UnappliedEffect Comments="The amending provision is itself amended before it comes into force by 2017 c. 32, Sch. 4 para. 182: "(1) In paragraph 10 of Schedule 9 to F(No.3)A 2010 (interest), the new Part A1 to be inserted into Schedule 54 to FA 2009 is amended as follows. (2) In paragraph A1 (interest on tax repaid as a result of carrying back a non-trading deficit on company's loan relationships)- (a) in sub-paragraph (1)(c) for "or 459(1)(b)" substitute " , 459(1)(b) or 463B(1)(b) ", and (b) in sub-paragraph (2) for "or 459(1)(b)" substitute " , 459(1)(b) or 463B(1)(b) ". (3) After paragraph A2 insert- "A2A(1)This paragraph applies where- (a)a company has profits arising in an accounting period ("the earlier period"), (b)the company ceases to carry on a trade in a later accounting period ("the later period"), (c)on a claim under section 45F of CTA 2010 (terminal losses), the whole or any part of a loss incurred in the trade has been set off for the purposes of corporation tax against the profits of the earlier period, (d)the earlier period does not fall wholly within the period of 12 months immediately preceding the later period, and (e)a repayment falls to be made of corporation tax paid for the earlier period or of income tax in respect of a payment received by the company in that period. (2) So much of the repayment mentioned in sub-paragraph (1)(e) as falls to be made as a result of the claim under section 45F does not carry repayment interest. (3) But sub-paragraph (2) does not apply (and, accordingly, the amount mentioned in that sub-paragraph carries repayment interest) after the expiry of 9 months from the end of the later period." (4)In paragraph A3 (interest on tax repaid as a result of a claim under section 77 of TIOPA 2010) in sub-paragraph (4) after "A4" insert " or A5 ". (5)After paragraph A4 insert- "A5(1)This paragraph applies where- (a)a company has profits arising in an accounting period ("the middle period"), (b)the company ceases to carry on a trade in a later accounting period ("the later period"), (c)on a claim under section 45F of CTA 2010 (terminal losses), the whole or any part of a loss incurred in the trade has been set off for the purposes of corporation tax against the profits of the middle period, (d)the middle period does not fall wholly within the period of 12 months immediately preceding the later period, (e)as a result of the claim under section 45F, an excess or increased excess arises in the middle period as described in section 72 of TIOPA 2010 (amounts of unrelieved foreign tax), (f)on a claim under section 77 of that Act, credit for the whole or any part of the excess is allowed against corporation tax in respect of an accounting period before the middle period ("the earlier period") and, (g)a repayment falls to be made of corporation tax paid for the earlier period or of income tax in respect of a payment received by the company in that period. (2)So much of the repayment mentioned in sub-paragraph (1)(g) as falls to be made as a result of the claim under section 77 does not carry repayment interest. (3)But sub-paragraph (2) does not apply (and, accordingly, the amount mentioned in that sub-paragraph carries repayment interest) after the expiry of 9 months from the end of the later period.""" AffectingProvisions="Sch. 9 para. 10" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="10" EffectId="key-f0e5a9cb0a1fc4200590ad2086c7a35d" AffectedYear="2009" Row="399" AffectedProvisions="Sch. 54 Pt. A1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/10" AppendedCommentary="(as amended by 2017 c. 32, s. 25(2), Sch. 4 paras. 182, 190)" Notes="Sch. 9 para. 10 is amended before it comes into force by 2017 c. 32, Sch. 4 para. 182" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/33" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-f0e5a9cb0a1fc4200590ad2086c7a35d" Type="inserted" AffectingYear="2010" Modified="2024-06-12T08:34:36Z" AffectingNumber="33">
<ukm:AffectedTitle>Finance Act 2009</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-54" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/54">Sch. 54 </ukm:Section>
<ukm:Section Ref="schedule-54-part-A1" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/54/part/A1" FoundRef="schedule-54">Pt. A1</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 3) Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/9">Sch. 9 </ukm:Section>
<ukm:Section Ref="schedule-9-paragraph-10" URI="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/9/paragraph/10">para. 10</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:Section Ref="section-25-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/33/section/25/2">s. 25(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-23835046e889403fbc6413d2b66fc80d" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-23835046e889403fbc6413d2b66fc80d" Type="inserted" RequiresApplied="true" Modified="2024-06-12T08:34:36Z" AffectingYear="2015" AffectedYear="2009" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="10" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectingProvisions="Sch. 20 para. 15(2)(a)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/10" AffectedProvisions="Sch. 55 para. 6(3A)(za)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" AffectingNumber="11" Row="498">
<ukm:AffectedTitle>Finance Act 2009</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-55" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/55">Sch. 55 </ukm:Section>
<ukm:Section Ref="schedule-55-paragraph-6-3A-za" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/55/paragraph/6/3A/za" FoundRef="schedule-55-paragraph-6">para. 6(3A)(za)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-15-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/15/2/a">para. 15(2)(a)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect Modified="2024-06-12T08:34:36Z" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="10" URI="http://www.legislation.gov.uk/id/effect/key-c441868579da3af2981f4d658efb27b5" AffectedYear="2009" AffectingProvisions="Sch. 20 para. 15(3)(a)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/10" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" EffectId="key-c441868579da3af2981f4d658efb27b5" AffectedExtent="E+W+S+N.I." AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." Row="502" AffectedProvisions="Sch. 55 para. 6(4A)(za)" AffectingYear="2015" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted">
<ukm:AffectedTitle>Finance Act 2009</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-55" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/55">Sch. 55 </ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-15-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/15/3/a">para. 15(3)(a)</ukm:Section>
</ukm:AffectingProvisions>
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</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2015" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="10" AffectingProvisions="Sch. 20 para. 19" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-06-12T08:34:36Z" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-4df15d08c2bfa3fa5ebb033e8c03b8f4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" AffectingNumber="11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/10" RequiresApplied="true" Row="630" AffectedExtent="E+W+S+N.I." EffectId="key-4df15d08c2bfa3fa5ebb033e8c03b8f4" AffectedProvisions="Sch. 55 para. 17(4)(ba)" AffectedYear="2009">
<ukm:AffectedTitle>Finance Act 2009</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-55" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/55">Sch. 55 </ukm:Section>
<ukm:Section Ref="schedule-55-paragraph-17-4-ba" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/55/paragraph/17/4/ba" FoundRef="schedule-55-paragraph-17">para. 17(4)(ba)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-19" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/19">para. 19</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect Row="311" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/10" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-10-29T07:48:20Z" Type="omitted" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 54A para. 2(e)-(g)" URI="http://www.legislation.gov.uk/id/effect/key-02320d0d43f3ae909df3dff8e42496cf" AffectedYear="2009" AffectingProvisions="Sch. 2 para. 13" EffectId="key-02320d0d43f3ae909df3dff8e42496cf" AffectingNumber="3" AffectedNumber="10" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2024">
<ukm:AffectedTitle>Finance Act 2009</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-54A" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/54A">Sch. 54A </ukm:Section>
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<ukm:Section Ref="schedule-54A-paragraph-2-e" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/54A/paragraph/2/e" FoundRef="schedule-54A-paragraph-2">para. 2(e)</ukm:Section>
-
<ukm:Section Ref="schedule-54A-paragraph-2-g" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/54A/paragraph/2/g" FoundRef="schedule-54A-paragraph-2">(g)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
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</ukm:AffectingProvisions>
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<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
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<ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/>
</ukm:InForceDates>
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<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2009/10/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2009-08-03" URI="http://www.legislation.gov.uk/ukpga/2009/10/pdfs/ukpgaen_20090010_en.pdf" Title="Explanatory Note"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2009/10/pdfs/ukpgacs_20090010_en.pdf" Date="2010-10-15" Title="Correction Slip" Size="14780"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-22" URI="http://www.legislation.gov.uk/ukpga/2009/10/pdfs/ukpga_20090010_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1341"/>
<ukm:BodyParagraphs Value="143"/>
<ukm:ScheduleParagraphs Value="1198"/>
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<Primary>
<Schedules RestrictEndDate="2010-04-06" RestrictStartDate="2010-04-01" RestrictExtent="E+W+S+N.I.">
<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2009/10/schedule/50/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/50" NumberOfProvisions="24" id="schedule-50" RestrictStartDate="2010-04-01">
<Number>SCHEDULE 50</Number>
<TitleBlock>
<Title>Record-keeping</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2009/10/schedule/50/crossheading/insurance-premium-tax/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/50/crossheading/insurance-premium-tax" NumberOfProvisions="2" id="schedule-50-crossheading-insurance-premium-tax" RestrictStartDate="2010-04-01">
<Title>
<Emphasis>Insurance premium tax</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/10/schedule/50/paragraph/2/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/50/paragraph/2" id="schedule-50-paragraph-2" RestrictStartDate="2010-04-01">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e"/>
2
</Pnumber>
<P1para>
<Text>In consequence of the amendment made by paragraph 1(3), in the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995, in Schedule 4, omit paragraph 89(4)(a).</Text>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
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<Commentaries>
<Commentary id="key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e" Type="I">
<Para>
<Text>
Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/815" id="cb9eoiy32-00966" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="815" Title="Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010">S.I. 2010/815</Citation>
,
<CitationSubRef id="cb9eoiy32-00967" CitationRef="cb9eoiy32-00966" URI="http://www.legislation.gov.uk/id/uksi/2010/815/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
</Text>
</Para>
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