Yn ddilys o 06/04/2005
[F1836BTable of provisions to which this section appliesU.K.
(1)In the Tax Acts references to any provision to which this section applies are references to any provision listed in the following table so far as it relates to income tax (but subject to any applicable limitation in subsections (3) to (5)).
(2)This is the table—
PART 1
| Provisions of this Act | Description |
|---|---|
| Section 214(1)(ab) | Chargeable payments connected with exempt distributions |
| Section 571(1) | Cancellation of certificates: schemes for rationalising industry |
| Section 591C(1) | Cessation of approval (retirement benefits scheme) |
| Section 598(1) | Repayment of employee's contribution |
| Section 599(1) or (1B) | Commutation of entire pension in special circumstances |
| Section 599A(2) | Payment out of surplus funds |
| Section 601(2) (as read with section 602(1)(a)) or 601(5) | Payments to employers (retirement benefits scheme) |
| Section 648B(1) | Return of contributions after pension date (approved personal pension scheme) |
| Section 650A(1) | Withdrawal of approval from arrangements (approved personal pension scheme) |
| Section 714(2) | Transfer of securities within accrued income scheme with or without accrued interest |
| Section 716(3) | Transfer of securities with unrealised interest where settlement day follows last interest period |
| Section 723(4) | Proceeds of transfer of foreign securities within the accrued income scheme ceasing to be unremittable |
| Section 730(4) | Transfers of income arising from securities |
| Section 740(2)(a) or (b) | Transfer of assets abroad (liability of non-transferors) |
| Section 743(1) | Transfer of assets abroad (liability of transferors) |
| Section 761(1)(b)(i) | Offshore income gains |
| Section 774(1) | Transactions between dealing company and associated company |
| Section 775(2A) | Sale by individual of income derived from his personal activities |
| Section 776(3A)(a) | Transactions in land |
| Section 780(3A)(a) | Sale and lease-back (taxation of consideration received) |
| Section 781(1) | Assets leased to traders and others |
| Section 786(5)(a) | Transactions associated with loans or credit |
| Section 804(5B)(a) | Double taxation relief |
PART 2
| Provisions of ITTOIA 2005 | Description |
|---|---|
| Chapter 18 of Part 2 | Post-cessation receipts: trades, professions and vocations |
| Chapter 8 of Part 3 | Rent receivable in connection with a UK section 12(4) concern |
| Chapter 9 of Part 3 | Rent receivable for UK electric-line wayleaves |
| Chapter 10 of Part 3 | Post-cessation receipts: UK property businesses |
| Chapter 2 of Part 4 | Interest |
| Chapter 9 of Part 4 | Gains from contracts for life insurance etc. |
| Chapter 11 of Part 4 | Transactions in deposits |
| Chapter 12 of Part 4 | Disposals of futures and options involving guaranteed returns |
| Section 579 | Royalties and other income from intellectual property |
| Section 583 | Income from disposals of know-how |
| Section 587 | Income from sales of patent rights |
| Chapter 3 of Part 5 | Films and sound recordings: non-trade businesses |
| Chapter 4 of Part 5 | Certain telecommunication rights: non-trading income |
| Chapter 5 of Part 5 | Settlements: amounts treated as income of settlor |
| Section 682(3) | Adjustments after the administration period |
| Chapter 8 of Part 5 | Income not otherwise charged |
| Section 844(4) | Withdrawal of relief for unremittable foreign income after source ceases |
PART 3
| Other provisions | Description |
|---|---|
| Paragraph 8(2)(b)(i) of Schedule 3 to the Finance Act 1971 | Occupational pension schemes (refunds of contributions and commutation payments) |
| Section 68(2) of the Finance Act 1989 | Employee share ownership trust (chargeable event) |
| Section 71(4) of the Finance Act 1989 | Employee share ownership trust (borrowing) |
| Paragraph 11(3) of Schedule 20 to the Finance Act 1994 | Self-assessment transitional |
| Section 258(4) of the Capital Allowances Act | Special leasing |
| Section 479(4) of the Capital Allowances Act | Persons having qualifying non-trade expenditure |
| Section 394(2) of ITEPA 2003 | Charge on administrator of non-approved pension scheme |
| Section 476(5) of ITEPA 2003 | Charge on occurrence of chargeable event |
| Section 583 of ITEPA 2003 | certain pension income (approved retirement benefits schemes: unauthorised payments) |
| Section 623 of ITEPA 2003 | certain pension income (return of surplus employee AVCs) |
| Section 119(4) of the Finance Act 2004 | Individuals benefited by film relief |
| Section 127(2) of the Finance Act 2004 | Losses derived from exploiting licence: individuals in partnership |
(3)For the purposes of this section the reference to section 743 of this Act does not include that section so far as relating to income falling within subsection (1A) of that section.
(4)For the purposes of this section—
(a)any reference to any provision of ITTOIA 2005 does not include that provision so far as relating to relevant foreign income,
(b)the reference to Chapter 2 of Part 4 of ITTOIA 2005 is a reference to that Chapter only so far as relating to interest falling within section 582(2)(b)(ii) of this Act (funding bonds issued in respect of interest on certain debts),
(c)the reference to Chapter 9 of Part 4 of ITTOIA 2005 is a reference to that Chapter only so far as relating to gains—
(i)which are from a policy or contract specified in section 531(3) of that Act, and
(ii)which do not fall within section 532 or 534 of that Act,
(d)the reference to section 579 of ITTOIA 2005 does not include that section so far as relating to any annual payment,
(e)the reference to Chapter 4 of Part 5 of ITTOIA 2005 does not include that Chapter so far as relating to any annual payment, and
(f)the reference to Chapter 5 of Part 5 of ITTOIA 2005 does not include that Chapter so far as relating to income which falls within section 619(3) of that Act.
(5)For the purposes of this section the reference to section 583 of ITEPA 2003 is a reference to that section only where the paying scheme (see subsection (3) of that section) is a pilots' benefit fund (see section 587 of that Act).]
Textual Amendments
F1S. 836B inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 340 (with Sch. 2)