- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Part 4 Real Estate Investment Trusts
Part 9 Miscellaneous provisions
SCHEDULES
Relief for research and development: subjects of clinical trials
Taxation of activities of film production company
Film tax relief: further provisions
Part 2 Certification of British films for purposes of film tax relief
17.For paragraph 1 of that Schedule substitute— Preliminary (1) In this Schedule— “film” includes any record, however made,...
18.For paragraph 2 of that Schedule substitute— Applications for certification...
19.For paragraph 3 of that Schedule substitute— Certification and withdrawal...
20.In paragraph 4 of that Schedule (British films for purposes...
21.(1) Paragraph 5 of that Schedule (excluded films) is amended...
22.In paragraph 9 of that Schedule (determination of disputes) for...
23.In paragraph 10 of that Schedule (regulations and orders)—
Avoidance involving financial arrangements
2.Dividend stripping: subsequent sales etc of rights to receive dividends etc
3.Deemed interest: cash collateral under stock lending arrangements
4.Quasi-stock lending arrangements and quasi-cash collateral
5.Multiple holders of securities subject to sale and repurchase agreement: no relief for deemed manufactured payments
6.Structured finance arrangements: factoring of income receipts etc
9.Structured finance arrangements: chargeable gains treatment of acquisitions and disposals
11.Loan relationships: computation in accordance with generally accepted accounting practice
12.Loan relationships: amounts not fully recognised for accounting purposes
13.Shares treated as loan relationships: shares subject to outstanding third party obligations
14.Shares treated as loan relationships: application of rules to non-qualifying shares
16.Creditor relationships and benefit derived by connected persons
17.Loan relationships: money debts etc not arising from the lending of money
18.Loan relationships: meaning of “fair value” in Chapter 2 of Part 4 of FA 1996
19.Loan relationships: continuity of treatment of groups etc
21.Derivative contracts: computation in accordance with generally accepted accounting practice
23.Derivative contracts: transactions within groups (fair value accounting)
24.Derivative contracts: meaning of “fair value” in Schedule 26 to FA 2002
Long funding leases of plant or machinery
2.Use for other qualifying activity of plant or machinery previously used for long funding leasing
3.Expenditure on plant or machinery for long funding leasing not to be qualifying expenditure
5.Commencement of leasing under long funding lease: disposal events and disposal values
6.Lessee under long funding lease: capital allowances, disposal events and disposal values
7.Interpretation of provisions relating to long funding leases
Sale etc of lessor companies etc
Part 3 Leasing business carried on by a company in partnership
Settlements: amendment of TCGA 1992 etc
Part 3 Consequential and minor amendments
10.(1) In section 60(1) (nominees and bare trustees) in each...
11.(1) In section 63 (death: application of law in Scotland)—...
13.(1) In section 77(1) (charge on settlor with interest in...
14.(1) In section 79B(1) (attribution to trustees of gains of...
15.(1) In section 97(7) (supplementary provisions for offshore settlements: interpretation)—...
16.(1) In section 98(2) (information: application of section 745 of...
17.(1) In section 104(1) (share pooling) after “for the purposes...
18.(1) In section 109(2)(a) (share pooling: pre-1982 holdings) after “for...
20.(1) In section 217 (building societies: successor companies)—
21.(1) In section 227(2) (employee share ownership trusts: conditions for...
22.(1) In section 228(5)(b) (employee share ownership trusts: unauthorised arrangement)...
24.(1) In section 283(4) (repayment supplements)— (a) for “a trust...
25.(1) In section 286(3) (connected persons: trustees) omit the words...
26.(1) In section 288(8) (interpretation) at the appropriate places insert—...
27.(1) For paragraph 17(4) of Schedule A1 (taper relief: meaning...
28.(1) In paragraph 1(6) of Schedule 1 (exempt amount: interpretation)...
29.(1) In paragraph 12 of Schedule 4A (meaning of “settlor”)...
31.In section 77(7) (settlor with interest in settlement) for “the...
34.(1) In each of the provisions set out in sub-paragraph...
35.(1) In each of the provisions set out in sub-paragraph...
36.(1) In each of the provisions set out in sub-paragraph...
37.(1) In section 169(3)(a) (availability of hold-over relief)—
38.In paragraph 2(7)(a) of Schedule 1 (meaning of “excluded settlement”)...
39.In paragraph 5(1) of Schedule 4A (residence of trustees) for...
40.In paragraph 10(2) of Schedule 4C (capital payments received by...
41.Paragraphs 35 to 40 shall, unless otherwise expressly provided, come...
43.In section 286(3) of TCGA 1992 (connected persons: trustees)—
47.(1) For section 761(7)(b) of ICTA (offshore income gain: trustee...
Settlements: amendments to ICTA and ITTOIA 2005 etc
Part 2 Minor and consequential amendments
9.In section 227— (a) in subsection (5) for “trustees (other...
10.In section 229(2)— (a) for “held on trusts (other than...
11.In section 360A— (a) in subsection (2)(b) omit the words...
12.In section 417(3)— (a) in paragraph (b) omit the words...
13.In section 421(1) for “trust” in each place substitute “settlement”....
16.In section 686D(7)(b) for “FA 1989” substitute “the Finance Act...
17.In section 687(1) for “trustees” substitute “the trustees of a...
18.In section 687A(1)(a) for “trustees” substitute “the trustees of a...
19.In section 689A(1)(a) for “to trustees” substitute “to the trustees...
20.In section 689B(1) for “any trustees” substitute “the trustees of...
21.In section 720— (a) in subsection (6)(a) for “a trustee...
22.After section 742(9) insert— (9A) Where the trustees of a...
24.In section 809— (a) in subsection (1)(a) for “trustees” substitute...
26.In paragraph 4(12) of Schedule 28AA for the definitions of...
29.(1) In section 151(2)(a) of FA 1989 (assessment of trustees)...
32.(1) The following provisions of ITTOIA 2005 shall cease to...
36.(1) After section 28 of FA 2005 insert— Disapplication of...
37.(1) For the purposes of regulations (whenever made) made under...
Accountancy change: spreading of adjustment
Real Estate Investment Trusts: excluded business and income
1.Incidental letting of property (whether in the United Kingdom or...
2.Letting of property which is held for use for administrative...
3.(1) Letting of property if the following two conditions are...
4.The provision of services in connection with property outside the...
5.Entering into structured finance arrangements to which section 774B or...
Group Real Estate Investment Trusts: modifications
6.(1) For the purposes of section 107(1) the property rental...
7.In the application of section 108— (a) the aggregate amount...
9.(1) In section 111(1) a reference to C (pre-entry) shall...
13.Regulations under section 114 may make provision in relation to...
14.Section 115 shall apply as if for subsection (2) there...
20.In the application of section 123— (a) the reference to...
22.In the application of section 125(7) a reference to the...
29.(1) A direction under section 133(2)— (a) may relate to...
Inheritance tax: rules for trusts etc
Part 1 “Trusts for bereaved minors”, “age 18-to-25 trusts” and “accumulation and maintenance” trusts
Part 2 Interests in possession: when settled property is part of beneficiary’s estate
Part 3 Related amendments in IHTA 1984
8.Deemed disposition where omission to exercise a right increases value of another person’s estate or of settled property not aggregated with a person’s estate
9.Potentially exempt transfers: provision in consequence of section 71 of IHTA 1984 not applying to property settled on or after 22nd March 2006
10.Person’s “estate” not to include certain interests in possession
11.Life assurance policies entered into before 22nd March 2006
12.Tax where interest in possession ends, or is treated as ending, during beneficiary’s life
14.(1) Section 53 of IHTA 1984 (exceptions from tax charge...
15.Non-aggregation with deceased person’s estate of property in which he had interest in possession if property reverts to settlor or passes to settlor’s spouse or civil partner etc
16.Rate of tax on ending of interest in possession in property settled during settlor’s life
17.Property entering maintenance fund after death of person entitled to interest in possession
18.“Relevant property” not to include property held on trust for a bereaved child
19.“Relevant property” to include property held on employee trusts or newspaper trusts if certain interests in possession subsist in the property
20.Certain interests in possession to which a person becomes entitled on or after 22nd March 2006 not to be “qualifying interests in possession” for purposes of Chapter 3 of Part 3 of IHTA 1984
21.New meaning of “qualifying interest in possession” not to apply in section 72 of IHTA 1984
22.No charge under sections 71B, 71E etc where property held on trusts for bereaved child becomes held on trusts for charitable purposes etc
23.No postponement of commencement date of settlement where property settled on or after 22nd March 2006 unless settlor, or spouse or civil partner, has immediate post-death interest
25.Alterations of capital etc of close company where participator holds shares etc in company as trustee of settled property in which an interest in possession subsists
26.Close company’s interest in possession treated as interest of its participators
27.Distributions within two years of person’s death out of property settled by his will
Taxable property held by investment-regulated pension schemes
1.In section 271 of TCGA 1992 (exemptions), after subsection (1A)...
3.(1) Section 160 (payments by registered pension schemes) is amended...
5.After section 174 insert— Taxable property held by investment-regulated pension...
6.After section 185 insert— Income and gains from taxable property...
7.In section 186 (relief for income derived from scheme investments),...
8.In section 239 (scheme sanction charge), after subsection (5) insert—...
9.In section 241(1) (scheme chargeable payments) insert at the end...
10.After section 273 insert— Income and gains from taxable property...
11.In section 278 (market value), after subsection (3) insert—
12.In section 280(2) (index of defined expressions), in the table,...
13.After Schedule 29 insert— SCHEDULE 29A Taxable property held by...
14.(1) Schedule 34 (non-UK schemes: application of certain charges) is...
15.In Schedule 36 (transitional provisions and savings), after paragraph 37...
Pension schemes etc: miscellaneous
2.Meaning of “pension credit member” etc: person dying before discharge of liability
3.Unauthorised payments: former members and sponsoring employers etc
4.(1) Section 161 (meaning of “payment” etc) is amended as...
6.In section 164 (authorised member payments)— (a) before “member” insert...
7.In section 171(1) and (4) (scheme administration member payments), before...
10.In section 175 (authorised employer payments), before “sponsoring” insert “person...
11.In section 179(1), (5) and (6) (authorised employer loan), before...
12.In section 180(1) and (4) (scheme administration employer payments), before...
13.In section 181(1) (value shifting)— (a) before “sponsoring employer”, in...
14.In section 208(2) (unauthorised payments charge)— (a) in paragraph (a),...
15.In section 209(3) (unauthorised payments surcharge)— (a) in paragraph (a),...
16.(1) Section 210 (surchargeable unauthorised member payments) is amended as...
17.In section 211(1) (valuation of crystallised rights), for “the arrangement”,...
18.In section 212(3) (valuation of uncrystallised rights), for “the arrangement”,...
19.(1) Section 213 (surchargeable unauthorised employer payments) is amended as...
21.In paragraph 1(4)(a) of Schedule 29 (pension commencement lump sum:...
22.Pension commencement lump sum: scheme pensions under money purchase arrangements
23.(1) Paragraph 2 of that Schedule (the permitted maximum) is...
24.(1) Paragraph 29 of Schedule 36 (transitional provisions: applicable amount...
25.(1) Paragraph 34 of that Schedule (transitional provisions: entitlement to...
26.In section 280(2) (general index), after the entry relating to...
28.Refund of excess contributions lump sum: excess relief at source
29.Annuity protection lump sum death benefit: benefits from unsecured pension fund
30.Benefit crystallisation events: reaching 75 after designation for unsecured pension
31.Availability of individual’s lifetime allowance: previous benefit crystallisation events
32.Overseas pension schemes: extension of migrant member relief
35.(1) Section 283 (transitionals and savings) is amended as follows....
36.Transitional provision: uncrystallised rights under paragraph 9 to include separate lump sums
37.Transitional protection: taking account of death benefits
38.After paragraph 11 insert— (1) This paragraph applies where— (a) paragraph 7 makes provision...
39.In paragraph 14 (enhanced protection: relevant contributions), after sub-paragraph (2)...
40.(1) Paragraph 15 (enhanced protection: “the relevant crystallised amount”) is...
41.After that paragraph insert— (1) This paragraph applies where— (a) a person is paid...
42.In section 256(1) (enhanced lifetime allowance regulations)—
43.Transitional protection: right to take benefits before normal pension age
45.In paragraphs 9(4)(a) and 26(3)(a) (primary protection: maximum permitted pension...
46.In paragraph 54(1)(b) (benefits taxable under Chapter 2 of Part...
Stamp duty land tax: amendments of Schedule 15 to FA 2003
3.In paragraph 11 (transfer of chargeable interest to a partnership:...
4.(1) In paragraph 13 (transfer of chargeable interest to a...
6.In paragraph 19 (transfer of chargeable interest from a partnership:...
7.(1) In paragraph 24 (transfer of chargeable interest from a...
8.Transfer of chargeable interest from a partnership to a partnership
9.Transfer of partnership interest: restriction of charge to property-investment partnerships
10.Prevention of double charge where money etc withdrawn from partnership
Stamp duty land tax: amendments of Schedule 17A to FA 2003
2.Agricultural tenancies variable under statutory provisions
4.Disapplication of “single lease” treatment where agreement for lease followed by grant
5.(1) In paragraph 19 (provisions relating to leases in Scotland),...
6.Disapplication of “new lease” treatment for certain rent increases after fifth year
8.(1) In paragraph 15 (increase of rent after fifth year:...
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