- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
SCHEDULES
Employee securities: anti-avoidance
4.(1) Section 424 (employment-related securities which are not restricted securities...
5.(1) In section 428 (amount of charge under section 426),...
6.(1) In section 429 (exception from charge under section 426...
7.(1) After section 431A insert— Securities acquired for purpose of...
9.(1) In section 436(a) (meaning of “convertible securities”), for “immediate...
10.(1) In section 440 (amount of charge under section 438),...
11.(1) In section 443 (exception from charge under section 438...
13.(1) In section 446R (exception from Chapter for certain company...
14.(1) In section 446U(1) (discharge of notional loan), insert at...
15.(1) After section 446U insert— Pre-acquisition avoidance cases (1) Sections 446S to 446U do not apply if the...
16.(1) Section 698 (PAYE: special charges on employment-related securities) is...
18.(1) Section 447 (charge on other chargeable benefits from securities)...
19.(1) In section 449 (exception from charge under section 447...
20.Corporation tax relief: minor and consequential amendments
Accounting practice and related matters
2.(1) In section 227 of ITTOIA 2005 (adjustment on change...
5.Deemed release of liability on impaired debt becoming held by connected company
6.Adjustment on change to international accounting standards: bad debt debits formerly disallowed
8.(1) In section 116(8A) of TCGA 1992 (reorganisations, conversions and...
10.In section 103 of FA 1996 (loan relationships: general interpretation),...
Avoidance involving financial arrangements
2.Section 730: restriction to income consisting of distributions in respect of company shares etc
5.Disposals and acquisitions of company loan relationships with or without interest
7.Consideration due after time of disposal: creditor relationships etc
8.Corporate strips: manipulation of price: associated payment giving rise to loss
9.Transactions within a group: shares subject to third party obligations
11.Related transactions in relation to right to receive manufactured interest
12.Money debts etc not arising from lending of money: discounts and profits from transactions
14.Capital redemption policies: removal of exclusion from loan relationships computations
15.Deemed disposal of assets and liabilities on company ceasing to be resident in UK etc
16.Transactions not at arm’s length: exceptions relating to groups of companies
17.Continuity of treatment of groups etc: treatment of transferee company
18.Transferee leaving group after replacing transferor as party to loan relationship
20.Capital redemption policies: computations on the I minus E basis
22.Transactions within groups: treatment of transferee company
24.Transferee leaving group after replacing transferor as party to derivative contract
Financing of companies etc: transfer pricing and loan relationships
7.Transfers of business: modification of section 444AC of ICTA
8.Transfers of business: transferor shares are assets of transferee’s long-term insurance fund etc
14.Changes in recognised accounts: attribution of amounts carried forward under s.432F of ICTA
15.Charge of certain receipts of basic life assurance business
20.Transfers of business: references to accounting period ending with day of transfer
Stamp duty land tax: miscellaneous amendments
Part 1 Amendments coming into force in accordance with paragraph 16
2.Transfer of rights: exclusion of transaction to which alternative finance provisions apply
4.In paragraph 3 of Schedule 7 (withdrawal of group relief)—...
6.After paragraph 4 of Schedule 7 insert— Withdrawal of group...
7.In Schedule 17A (further provisions relating to leases) in paragraph...
9.In paragraph 9 of Schedule 7 (withdrawal of reconstruction or...
10.Withdrawal of money etc from partnership after transfer of chargeable interest
12.In paragraph 11 of Schedule 17A (cases where assignment of...
14.Loan or deposit in connection with grant or assignment of lease
15.In section 80 (adjustment where contingency ceases or consideration is...
Part 2 Amendments coming into force in accordance with paragraph 22
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