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Chwiliad Uwch

Finance (No. 2) Act 2005

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Finance (No. 2) Act 2005 is up to date with all changes known to be in force on or before 31 July 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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  1. Introductory TextNext Match

  2. Part 1 Value added taxPrevious MatchNext Match

    1. 1.Goods subject to warehousing regime: place of acquisition or supplyPrevious MatchNext Match

    2. 2.Cars: determination of consideration for fuel supplied for private usePrevious MatchNext Match

    3. 3.Credit for, or repayment of, overstated or overpaid VATPrevious MatchNext Match

    4. 4.Section 3: consequential and supplementary provisionPrevious MatchNext Match

    5. 5.Reverse charge: gas and electricity valuationPrevious MatchNext Match

    6. 6.Disclosure of value added tax avoidance schemesPrevious MatchNext Match

  3. Part 2 Income tax, corporation tax and capital gains taxPrevious MatchNext Match

    1. Chapter 1 Personal taxationPrevious MatchNext Match

      1. Social security pension lump sumsPrevious MatchNext Match

        1. 7.Charge to income tax on lump sumPrevious MatchNext Match

        2. 8.Meaning of “applicable year of assessment” in section 7Previous MatchNext Match

        3. 9.Interpretation and commencementPrevious MatchNext Match

        4. 10.Consequential amendmentsPrevious MatchNext Match

      2. Gift aidPrevious MatchNext Match

        1. 11.Donations to charity by individualsPrevious MatchNext Match

      3. Employee securitiesPrevious MatchNext Match

        1. 12.Employee securities: anti-avoidancePrevious MatchNext Match

    2. Chapter 2 Scientific research organisationsPrevious MatchNext Match

      1. 13.Corporation tax exemption for organisationsPrevious MatchNext Match

      2. 14.Income tax deduction for payments to organisationsPrevious MatchNext Match

      3. 15.Corporation tax deduction for payments to organisationsPrevious MatchNext Match

    3. Chapter 3 Authorised investment funds etcPrevious MatchNext Match

      1. 16.Open-ended investment companiesPrevious MatchNext Match

      2. 17.Authorised unit trusts and open-ended investment companiesPrevious MatchNext Match

      3. 18.Section 17(3): specific powersPrevious MatchNext Match

      4. 19.Section 17: commencement and procedurePrevious MatchNext Match

      5. 20.Unauthorised unit trusts: chargeable gainsPrevious MatchNext Match

      6. 21.Unit trusts: treatment of accumulation unitsPrevious MatchNext Match

      7. 22.Section 349B ICTA: exemption for distributions to PEP/ISA managersPrevious MatchNext Match

      8. 23.Offshore fundsPrevious MatchNext Match

    4. Chapter 4 Avoidance involving tax arbitragePrevious MatchNext Match

      1. 24.Deduction casesPrevious MatchNext Match

      2. 25.Rules relating to deductionsPrevious MatchNext Match

      3. 26.Receipts casesPrevious MatchNext Match

      4. 27.Rule as to qualifying paymentPrevious MatchNext Match

      5. 28.Notices under sections 24 and 26Previous MatchNext Match

      6. 29.Amendments relating to company tax returnsPrevious MatchNext Match

      7. 30.InterpretationPrevious MatchNext Match

      8. 31.CommencementPrevious MatchNext Match

    5. Chapter 5 Chargeable gainsPrevious MatchNext Match

      1. Residence, location of assets etcPrevious MatchNext Match

        1. 32.Temporary non-residentsPrevious MatchNext Match

        2. 33.Trustees both resident and non-resident in a year of assessmentPrevious MatchNext Match

        3. 34.Location of assets etcPrevious MatchNext Match

      2. MiscellaneousPrevious MatchNext Match

        1. 35.Exercise of options etcPrevious MatchNext Match

        2. 36.Notional transfers within a groupPrevious MatchNext Match

    6. Chapter 6 MiscellaneousPrevious MatchNext Match

      1. Accounting practice and related mattersPrevious MatchNext Match

        1. 37.Accounting practice and related mattersPrevious MatchNext Match

      2. Financial avoidance etcPrevious MatchNext Match

        1. 38.Charges on income for the purposes of corporation taxPrevious MatchNext Match

        2. 39.Avoidance involving financial arrangementsPrevious MatchNext Match

      3. Financing of companies etcPrevious MatchNext Match

        1. 40.Transfer pricing and loan relationshipsPrevious MatchNext Match

      4. Intangible fixed assetsPrevious MatchNext Match

        1. 41.Intangible fixed assetsPrevious MatchNext Match

      5. Insurance companies etcPrevious MatchNext Match

        1. 42.Insurance companies etcPrevious MatchNext Match

      6. International mattersPrevious MatchNext Match

        1. 43.Implementation of the amended Parent/Subsidiary DirectivePrevious MatchNext Match

        2. 44.Territories with a lower level of taxation: reduction of amount of local taxPrevious MatchNext Match

      7. MiscellaneousPrevious MatchNext Match

        1. 45.Lloyd's underwriters: assessment and collection of taxPrevious MatchNext Match

        2. 46.Energy Act 2004 and Health Protection Agency Act 2004Previous MatchNext Match

  4. Part 3 Stamp taxesPrevious MatchNext Match

    1. Stamp duty land taxPrevious MatchNext Match

      1. 47.E-conveyancingPrevious MatchNext Match

      2. 48.Disclosure of information contained in land transaction returnsPrevious MatchNext Match

      3. 49.Miscellaneous amendmentsPrevious MatchNext Match

    2. Stamp duty and stamp duty reserve taxPrevious MatchNext Match

      1. 50.Power to extend exceptions relating to recognised exchangesPrevious MatchNext Match

  5. Part 4 European company statutePrevious MatchNext Match

    1. 51.Chargeable gainsPrevious MatchNext Match

    2. 52.Intangible fixed assetsPrevious MatchNext Match

    3. 53.Intangible fixed assets: permanent establishment in another member StatePrevious MatchNext Match

    4. 54.Loan relationshipsPrevious MatchNext Match

    5. 55.Derivative contractsPrevious MatchNext Match

    6. 56.Capital allowancesPrevious MatchNext Match

    7. 57.Stamp duty reserve taxPrevious MatchNext Match

    8. 58.Bearer instruments: stamp duty and stamp duty reserve taxPrevious MatchNext Match

    9. 59.Consequential amendmentsPrevious MatchNext Match

    10. 60.ResidencePrevious MatchNext Match

    11. 61.Continuity for transitional purposesPrevious MatchNext Match

    12. 62.GroupsPrevious MatchNext Match

    13. 63.Groups: intangible fixed assetsPrevious MatchNext Match

    14. 64.Held-over gainsPrevious MatchNext Match

    15. 65.Restrictions on set-off of pre-entry lossesPrevious MatchNext Match

  6. Part 5 Miscellaneous mattersPrevious MatchNext Match

    1. 66.Vehicle excise duty: late renewal supplementsPrevious MatchNext Match

    2. 67.Reorganisation of water and sewerage services in Northern IrelandPrevious MatchNext Match

    3. 68.EU Mutual Assistance Directive: notificationsPrevious MatchNext Match

    4. 69.Abolition of statutory adjudicator for National Savings and InvestmentsPrevious MatchNext Match

  7. Part 6 Supplementary provisionsPrevious MatchNext Match

    1. 70.RepealsPrevious MatchNext Match

    2. 71.InterpretationPrevious MatchNext Match

    3. 72.Short titlePrevious MatchNext Match

  8. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      Disclosure of value added tax avoidance schemesPrevious MatchNext Match

      1. IntroductionPrevious MatchNext Match

        1. 1.Schedule 11A to VATA 1994 (disclosure of avoidance schemes) is...Previous MatchNext Match

      2. Interpretative provisionsPrevious MatchNext Match

        1. 2.In paragraph 1 (interpretation), after the definition of “designated scheme”...Previous MatchNext Match

        2. 3.For paragraph 2 substitute— (1) For the purposes of this Schedule, a taxable person...Previous MatchNext Match

        3. 4.After paragraph 2 insert— Meaning of “non-deductible tax” (1) In this Schedule “non-deductible tax”, in relation to a...Previous MatchNext Match

      3. Duty to notify CommissionersPrevious MatchNext Match

        1. 5.(1) Paragraph 6 (duty to notify Commissioners) is amended as...Previous MatchNext Match

        2. 6.In paragraph 7 (exemptions from duty to notify) in the...Previous MatchNext Match

      4. Amount of penaltyPrevious MatchNext Match

        1. 7.(1) Paragraph 11 (amount of penalty) is amended as follows....Previous MatchNext Match

      5. Penalty assessmentsPrevious MatchNext Match

        1. 8.In paragraph 12 (penalty assessments) for sub-paragraph (3) substitute— Previous MatchNext Match

    2. SCHEDULE 2Previous MatchNext Match

      Employee securities: anti-avoidancePrevious MatchNext Match

      1. IntroductoryPrevious MatchNext Match

        1. 1.ITEPA 2003 is amended as follows. Previous MatchNext Match

      2. Rights under certain insurance contracts to be securitiesPrevious MatchNext Match

        1. 2.(1) Section 420 (income and exemptions relating to securities: meaning...Previous MatchNext Match

      3. Restricted securitiesPrevious MatchNext Match

        1. 3.Chapter 2 of Part 7 (restricted securities) is amended as...Previous MatchNext Match

        2. 4.(1) Section 424 (employment-related securities which are not restricted securities...Previous MatchNext Match

        3. 5.(1) In section 428 (amount of charge under section 426),...Previous MatchNext Match

        4. 6.(1) In section 429 (exception from charge under section 426...Previous MatchNext Match

        5. 7.(1) After section 431A insert— Securities acquired for purpose of...Previous MatchNext Match

      4. Convertible securitiesPrevious MatchNext Match

        1. 8.Chapter 3 of Part 7 (convertible securities) is amended as...Previous MatchNext Match

        2. 9.(1) In section 436(a) (meaning of “convertible securities”), for “immediate...Previous MatchNext Match

        3. 10.(1) In section 440 (amount of charge under section 438),...Previous MatchNext Match

        4. 11.(1) In section 443 (exception from charge under section 438...Previous MatchNext Match

      5. Securities acquired for less than market valuePrevious MatchNext Match

        1. 12.Chapter 3C of Part 7 (securities acquired for less than...Previous MatchNext Match

        2. 13.(1) In section 446R (exception from Chapter for certain company...Previous MatchNext Match

        3. 14.(1) In section 446U(1) (discharge of notional loan), insert at...Previous MatchNext Match

        4. 15.(1) After section 446U insert— Pre-acquisition avoidance cases (1) Sections 446S to 446U do not apply if the...Previous MatchNext Match

        5. 16.(1) Section 698 (PAYE: special charges on employment-related securities) is...Previous MatchNext Match

      6. Post-acquisition benefits from securitiesPrevious MatchNext Match

        1. 17.Chapter 4 of Part 7 (post-acquisition benefits from securities) is...Previous MatchNext Match

        2. 18.(1) Section 447 (charge on other chargeable benefits from securities)...Previous MatchNext Match

        3. 19.(1) In section 449 (exception from charge under section 447...Previous MatchNext Match

      7. Corporation tax relief: minor and consequential amendmentsPrevious MatchNext Match

        1. 20.(1) Schedule 23 to FA 2003 (corporation tax relief for...Previous MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      Qualifying schemePrevious MatchNext Match

      1. Part 1 IntroductoryPrevious MatchNext Match

        1. 1.For the purposes of section 24 a scheme is a...Previous MatchNext Match

      2. Part 2 Schemes involving hybrid entitiesPrevious MatchNext Match

        1. 2.A scheme falls within this Part if a party to...Previous MatchNext Match

        2. 3.(1) An entity is a hybrid entity if— Previous MatchNext Match

      3. Part 3 Schemes involving hybrid effectPrevious MatchNext Match

        1. Schemes involving hybrid effectPrevious MatchNext Match

          1. 4.A scheme falls within this Part if it satisfies the...Previous MatchNext Match

        2. Instruments of alterable characterPrevious MatchNext Match

          1. 5.(1) A scheme satisfies the requirements of this paragraph if...Previous MatchNext Match

        3. Shares subject to conversionPrevious MatchNext Match

          1. 6.(1) A scheme satisfies the requirements of this paragraph if...Previous MatchNext Match

        4. Securities subject to conversionPrevious MatchNext Match

          1. 7.(1) A scheme satisfies the requirements of this paragraph if...Previous MatchNext Match

        5. Debt instruments treated as equityPrevious MatchNext Match

          1. 8.(1) A scheme satisfies the requirements of this paragraph if...Previous MatchNext Match

      4. Part 4 Schemes involving hybrid effect and connected personsPrevious MatchNext Match

        1. Schemes involving hybrid effect and connected personsPrevious MatchNext Match

          1. 9.A scheme falls within this Part if it satisfies the...Previous MatchNext Match

        2. Scheme including issue of shares not conferring a qualifying beneficial entitlementPrevious MatchNext Match

          1. 10.(1) A scheme satisfies the requirements of this paragraph if...Previous MatchNext Match

        3. Scheme including transfer of rights under a securityPrevious MatchNext Match

          1. 11.(1) A scheme satisfies the requirements of this paragraph if...Previous MatchNext Match

        4. InterpretationPrevious MatchNext Match

          1. 12.Section 839 of ICTA has effect for the purposes of...Previous MatchNext Match

    4. SCHEDULE 4Previous MatchNext Match

      Chargeable gains: location of assets etcPrevious MatchNext Match

      1. Part 1 Location of assetsPrevious MatchNext Match

        1. Exceptions from sections 713 and 714 of ICTAPrevious MatchNext Match

          1. 1.(1) Section 715 of ICTA is amended as follows. Previous MatchNext Match

        2. Foreign securities: delayed remittancesPrevious MatchNext Match

          1. 2.(1) Section 723 of ICTA is amended as follows. Previous MatchNext Match

        3. Designated international organisationsPrevious MatchNext Match

          1. 3.(1) Section 265 of TCGA 1992 is amended as follows....Previous MatchNext Match

        4. Location of assets: generalPrevious MatchNext Match

          1. 4.(1) Section 275 of TCGA 1992 is amended as follows....Previous MatchNext Match

        5. Location of certain intangible assetsPrevious MatchNext Match

          1. 5.After section 275 of TCGA 1992 insert— Location of certain...Previous MatchNext Match

        6. Location of assets: interests of co-ownersPrevious MatchNext Match

          1. 6.After section 275B of TCGA 1992 (as inserted by paragraph...Previous MatchNext Match

      2. Part 2 Minor amendments: non-resident company with UK permanent establishmentPrevious MatchNext Match

        1. Computation of lossesPrevious MatchNext Match

          1. 7.(1) Section 16 of TCGA 1992 is amended as follows....Previous MatchNext Match

        2. Reallocation within group of gain or loss accruing under section 179Previous MatchNext Match

          1. 8.(1) Section 179A of TCGA 1992 is amended as follows....Previous MatchNext Match

        3. Exemptions for disposals by companies with substantial shareholdingPrevious MatchNext Match

          1. 9.(1) Schedule 7AC to TCGA 1992 is amended as follows....Previous MatchNext Match

      3. Part 3 CommencementPrevious MatchNext Match

        1. CommencementPrevious MatchNext Match

          1. 10.(1) The amendments made by Part 1 of this Schedule...Previous MatchNext Match

    5. SCHEDULE 5Previous MatchNext Match

      Chargeable gains: optionsPrevious MatchNext Match

      1. Part 1 Application of market value rule in case of exercise of optionPrevious MatchNext Match

        1. Application of market value rule in case of exercise of optionPrevious MatchNext Match

          1. 1.(1) Section 144ZA of TCGA 1992 is amended as follows....Previous MatchNext Match

        2. Application of market value rule in case of exercise of option: exceptionPrevious MatchNext Match

          1. 2.After section 144ZA of TCGA 1992 insert— Exception to rule...Previous MatchNext Match

      2. Part 2 Miscellaneous amendments relating to share options etcPrevious MatchNext Match

        1. Shares acquired on same day: election for alternative treatmentPrevious MatchNext Match

          1. 3.(1) Section 105A of TCGA 1992 is amended as follows....Previous MatchNext Match

        2. Employment-related securities optionsPrevious MatchNext Match

          1. 4.(1) Section 149A of TCGA 1992 is amended as follows....Previous MatchNext Match

        3. Interpretation of TCGA 1992Previous MatchNext Match

          1. 5.(1) Section 288 of TCGA 1992 is amended as follows....Previous MatchNext Match

      3. Part 3 CommencementPrevious MatchNext Match

        1. CommencementPrevious MatchNext Match

          1. 6.(1) The amendments made by paragraphs 1 to 3 have...Previous MatchNext Match

    6. SCHEDULE 6Previous MatchNext Match

      Accounting practice and related mattersPrevious MatchNext Match

      1. Adjustment on change of accounting basisPrevious MatchNext Match

        1. 1.(1) In Schedule 22 to FA 2002 (adjustment on change...Previous MatchNext Match

        2. 2.(1) In section 227 of ITTOIA 2005 (adjustment on change...Previous MatchNext Match

      2. Meaning of “statutory insolvency arrangement”Previous MatchNext Match

        1. 3.(1) For section 259 of ITTOIA 2005 (trading income: meaning...Previous MatchNext Match

      3. Minor correctionsPrevious MatchNext Match

        1. 4.(1) In Schedule 4 to FA 2005, omit paragraph 6...Previous MatchNext Match

      4. Deemed release of liability on impaired debt becoming held by connected companyPrevious MatchNext Match

        1. 5.(1) In Schedule 9 to FA 1996 (loan relationships: special...Previous MatchNext Match

      5. Adjustment on change to international accounting standards: bad debt debits formerly disallowedPrevious MatchNext Match

        1. 6.(1) In paragraph 19A of Schedule 9 to FA 1996...Previous MatchNext Match

      6. Loan relationships with embedded derivativesPrevious MatchNext Match

        1. 7.(1) Where— (a) a company is subject to old UK...Previous MatchNext Match

        2. 8.(1) In section 116(8A) of TCGA 1992 (reorganisations, conversions and...Previous MatchNext Match

      7. Exchange gains and lossesPrevious MatchNext Match

        1. 9.(1) The following provisions shall cease to have effect— Previous MatchNext Match

        2. 10.In section 103 of FA 1996 (loan relationships: general interpretation),...Previous MatchNext Match

        3. 11.In paragraph 54 of Schedule 26 to FA 2002 (derivative...Previous MatchNext Match

    7. SCHEDULE 7Previous MatchNext Match

      Avoidance involving financial arrangementsPrevious MatchNext Match

      1. Rent factoringPrevious MatchNext Match

        1. 1.(1) Part 2 of ICTA (which, at sections 43A to...Previous MatchNext Match

      2. Section 730: restriction to income consisting of distributions in respect of company shares etcPrevious MatchNext Match

        1. 2.(1) Section 730 of ICTA (transfers of income arising from...Previous MatchNext Match

      3. Change in ownership of company with investment businessPrevious MatchNext Match

        1. 3.(1) In section 768B(10) of ICTA (Part 4 of Schedule...Previous MatchNext Match

      4. Transfers of rights to receive annual paymentsPrevious MatchNext Match

        1. 4.(1) After section 775 of ICTA (sale by individual of...Previous MatchNext Match

      5. Disposals and acquisitions of company loan relationships with or without interestPrevious MatchNext Match

        1. 5.(1) Section 807A of ICTA is amended as follows. Previous MatchNext Match

      6. Manufactured interest and the accrued income schemePrevious MatchNext Match

        1. 6.(1) In Schedule 23A to ICTA (manufactured dividends and interest)...Previous MatchNext Match

      7. Consideration due after time of disposal: creditor relationships etcPrevious MatchNext Match

        1. 7.(1) Section 48 of TCGA 1992 (consideration due after time...Previous MatchNext Match

      8. Corporate strips: manipulation of price: associated payment giving rise to lossPrevious MatchNext Match

        1. 8.In TCGA 1992, after section 151C (strips: manipulation of price:...Previous MatchNext Match

      9. Transactions within a group: shares subject to third party obligationsPrevious MatchNext Match

        1. 9.(1) Section 171 of TCGA 1992 (transfers within a group:...Previous MatchNext Match

      10. Shares treated as loan relationshipsPrevious MatchNext Match

        1. 10.(1) After section 91 of FA 1996 insert the following...Previous MatchNext Match

      11. Related transactions in relation to right to receive manufactured interestPrevious MatchNext Match

        1. 11.(1) Section 97 of FA 1996 (manufactured interest) is amended...Previous MatchNext Match

      12. Money debts etc not arising from lending of money: discounts and profits from transactionsPrevious MatchNext Match

        1. 12.(1) Section 100 of FA 1996 (money debts etc not...Previous MatchNext Match

      13. Meaning of “commercial rate of interest”Previous MatchNext Match

        1. 13.(1) In section 103 of FA 1996 (interpretation) after subsection...Previous MatchNext Match

      14. Capital redemption policies: removal of exclusion from loan relationships computationsPrevious MatchNext Match

        1. 14.(1) Schedule 9 to FA 1996 (loan relationships: special computational...Previous MatchNext Match

      15. Deemed disposal of assets and liabilities on company ceasing to be resident in UK etcPrevious MatchNext Match

        1. 15.(1) In Schedule 9 to FA 1996 (loan relationships) paragraph...Previous MatchNext Match

      16. Transactions not at arm's length: exceptions relating to groups of companiesPrevious MatchNext Match

        1. 16.(1) In Schedule 9 to FA 1996 (loan relationships) paragraph...Previous MatchNext Match

      17. Continuity of treatment of groups etc: treatment of transferee companyPrevious MatchNext Match

        1. 17.(1) In Schedule 9 to FA 1996 (loan relationships) paragraph...Previous MatchNext Match

      18. Transferee leaving group after replacing transferor as party to loan relationshipPrevious MatchNext Match

        1. 18.(1) In Schedule 9 to FA 1996 (loan relationships) after...Previous MatchNext Match

      19. Avoidance involving repos or stock lendingPrevious MatchNext Match

        1. 19.(1) In Schedule 9 to FA 1996 (loan relationships) paragraph...Previous MatchNext Match

      20. Capital redemption policies: computations on the I minus E basisPrevious MatchNext Match

        1. 20.(1) In Schedule 11 to FA 1996 (loan relationships: special...Previous MatchNext Match

      21. Relevant discounted securities: corporate stripsPrevious MatchNext Match

        1. 21.(1) Schedule 13 to FA 1996 (discounted securities: income tax)...Previous MatchNext Match

      22. Transactions within groups: treatment of transferee companyPrevious MatchNext Match

        1. 22.(1) In Schedule 26 to FA 2002 (derivative contracts) paragraph...Previous MatchNext Match

      23. Transactions within groups: fair value accountingPrevious MatchNext Match

        1. 23.(1) In Schedule 26 to FA 2002 (derivative contracts) paragraph...Previous MatchNext Match

      24. Transferee leaving group after replacing transferor as party to derivative contractPrevious MatchNext Match

        1. 24.(1) In Schedule 26 to FA 2002 (derivative contracts) after...Previous MatchNext Match

      25. Deeply discounted securities: corporate stripsPrevious MatchNext Match

        1. 25.(1) Chapter 8 of Part 4 of ITTOIA 2005 (profits...Previous MatchNext Match

    8. SCHEDULE 8Previous MatchNext Match

      Financing of companies etc: transfer pricing and loan relationshipsPrevious MatchNext Match

      1. Amendments of Schedule 28AA to ICTAPrevious MatchNext Match

        1. 1.(1) Schedule 28AA to ICTA (provision not at arm's length)...Previous MatchNext Match

      2. Amendments of Schedule 9 to FA 1996Previous MatchNext Match

        1. 2.(1) In Schedule 9 to FA 1996 (loan relationships: computational...Previous MatchNext Match

        2. 3.(1) Paragraph 18 of that Schedule (discounted securities of close...Previous MatchNext Match

      3. Commencement and transitional provisionsPrevious MatchNext Match

        1. 4.(1) Except where sub-paragraph (2) or (3) applies, the amendments...Previous MatchNext Match

    9. SCHEDULE 9Previous MatchNext Match

      Insurance companies etcPrevious MatchNext Match

      1. Expenses of insurance companiesPrevious MatchNext Match

        1. 1.. . . . . . . . . ....Previous MatchNext Match

      2. Interpretative provisions relating to insurance companiesPrevious MatchNext Match

        1. 2.. . . . . . . . . ....Previous MatchNext Match

      3. Amendment of Chapter 1 of Part 12 of ICTA etcPrevious MatchNext Match

        1. 3.. . . . . . . . . ....Previous MatchNext Match

      4. Apportionment of income and gainsPrevious MatchNext Match

        1. 4.. . . . . . . . . ....Previous MatchNext Match

      5. Section 432B apportionment: participating fundsPrevious MatchNext Match

        1. 5.. . . . . . . . . ....Previous MatchNext Match

      6. Transfers of business: deemed periodical returnPrevious MatchNext Match

        1. 6.. . . . . . . . . ....Previous MatchNext Match

      7. Transfers of business: modification of section 444AC of ICTAPrevious MatchNext Match

        1. 7.. . . . . . . . . ....Previous MatchNext Match

      8. Transfers of business: transferor shares are assets of transferee's long-term insurance fund etcPrevious MatchNext Match

        1. 8.. . . . . . . . . ....Previous MatchNext Match

      9. Equalisation reserves for general businessPrevious MatchNext Match

        1. 9.(1) Section 444BA of ICTA is amended as follows. Previous MatchNext Match

      10. Unappropriated surplus on valuationPrevious MatchNext Match

        1. 10.. . . . . . . . . ....Previous MatchNext Match

      11. Relevant financial reinsurance contractsPrevious MatchNext Match

        1. 11.. . . . . . . . . ....Previous MatchNext Match

      12. Receipts to be taken into accountPrevious MatchNext Match

        1. 12.. . . . . . . . . ....Previous MatchNext Match

      13. Meaning of “brought into account”Previous MatchNext Match

        1. 13.. . . . . . . . . ....Previous MatchNext Match

      14. Changes in recognised accounts: attribution of amounts carried forward under s.432F of ICTAPrevious MatchNext Match

        1. 14.. . . . . . . . . ....Previous MatchNext Match

      15. Charge of certain receipts of basic life assurance businessPrevious MatchNext Match

        1. 15.. . . . . . . . . ....Previous MatchNext Match

      16. Corporation tax: policy holders' fraction of profitsPrevious MatchNext Match

        1. 16.. . . . . . . . . ....Previous MatchNext Match

      17. Overseas life insurance companiesPrevious MatchNext Match

        1. 17.. . . . . . . . . ....Previous MatchNext Match

      18. Meaning of “pension business”Previous MatchNext Match

        1. 18.. . . . . . . . . ....Previous MatchNext Match

      19. Miscellaneous references to “class” of businessPrevious MatchNext Match

        1. 19.(1) . . . . . . . . ....Previous MatchNext Match

      20. Transfers of business: references to accounting period ending with day of transferPrevious MatchNext Match

        1. 20.(1) Section 12 of ICTA (corporation tax: basis of, and...Previous MatchNext Match

    10. SCHEDULE 10Previous MatchNext Match

      Stamp duty land tax: miscellaneous amendmentsPrevious MatchNext Match

      1. Part 1 Amendments coming into force in accordance with paragraph 16Previous MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 1.Part 4 of FA 2003 (stamp duty land tax) is...Previous MatchNext Match

        2. Transfer of rights: exclusion of transaction to which alternative finance provisions applyPrevious MatchNext Match

          1. 2.In section 45 (contract and conveyance: effect of transfer of...Previous MatchNext Match

        3. Group reliefPrevious MatchNext Match

          1. 3.In paragraph 1 of Schedule 7 (group relief), in sub-paragraph...Previous MatchNext Match

          2. 4.In paragraph 3 of Schedule 7 (withdrawal of group relief)—...Previous MatchNext Match

          3. 5.In paragraph 4 of Schedule 7 (cases in which group...Previous MatchNext Match

          4. 6.After paragraph 4 of Schedule 7 insert— Withdrawal of group...Previous MatchNext Match

          5. 7.In Schedule 17A (further provisions relating to leases) in paragraph...Previous MatchNext Match

        4. Reconstruction and acquisition reliefsPrevious MatchNext Match

          1. 8.In paragraph 8 of Schedule 7 (acquisition relief)— Previous MatchNext Match

          2. 9.In paragraph 9 of Schedule 7 (withdrawal of reconstruction or...Previous MatchNext Match

        5. Withdrawal of money etc from partnership after transfer of chargeable interestPrevious MatchNext Match

          1. 10.In Schedule 15 (partnerships) after paragraph 17 insert— Withdrawal of...Previous MatchNext Match

        6. Grant of lease to bare trusteePrevious MatchNext Match

          1. 11.For paragraph 3 of Schedule 16 substitute— Bare trustee (1) Subject to sub-paragraph (2), where a person acquires a...Previous MatchNext Match

          2. 12.In paragraph 11 of Schedule 17A (cases where assignment of...Previous MatchNext Match

        7. Variation of leasePrevious MatchNext Match

          1. 13.In paragraph 15A of Schedule 17A (leases: reduction of rent...Previous MatchNext Match

        8. Loan or deposit in connection with grant or assignment of leasePrevious MatchNext Match

          1. 14.After paragraph 18 of Schedule 17A insert— Loan or deposit...Previous MatchNext Match

          2. 15.In section 80 (adjustment where contingency ceases or consideration is...Previous MatchNext Match

        9. CommencementPrevious MatchNext Match

          1. 16.(1) Subject to sub-paragraph (7), paragraphs 3 to 7 have...Previous MatchNext Match

      2. Part 2 Amendments coming into force in accordance with paragraph 22Previous MatchNext Match

        1. IntroductionPrevious MatchNext Match

          1. 17.Part 4 of FA 2003 (stamp duty land tax) is...Previous MatchNext Match

        2. Transfers involving public bodiesPrevious MatchNext Match

          1. 18.In section 66 of FA 2003 (transfers involving public bodies)...Previous MatchNext Match

        3. Group relief: avoidance arrangementsPrevious MatchNext Match

          1. 19.In paragraph 2 of Schedule 7 (restrictions on availability of...Previous MatchNext Match

        4. Acquisition relief: avoidance arrangementsPrevious MatchNext Match

          1. 20.In paragraph 8 of Schedule 7 (acquisition relief)— Previous MatchNext Match

        5. Stamp duty on transfers of partnership interestsPrevious MatchNext Match

          1. 21.(1) In Schedule 15 (stamp duty land tax: partnerships), paragraph...Previous MatchNext Match

        6. CommencementPrevious MatchNext Match

          1. 22.(1) Subject to sub-paragraph (2), paragraphs 18 to 20 have...Previous MatchNext Match

    11. SCHEDULE 11Previous MatchNext Match

      RepealsPrevious MatchNext Match

      1. Part 1 Value added taxPrevious MatchNext Match

      2. Part 2 Income tax, corporation tax and capital gains taxPrevious MatchNext Match

      3. Part 3 Stamp taxesPrevious MatchNext Match

      4. Part 4 European company statutePrevious MatchNext Match

      5. Part 5 Miscellaneous mattersPrevious MatchNext Match

Yn ôl i’r brig

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

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Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

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Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
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Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill