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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- Part 7
- Section 316
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Changes over time for: Section 316
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2004. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 255(1)(h) and word inserted by S.I. 2024/1012 reg. 5(3)(b)
- Sch. 29 para. 13(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 29 para. 2C(4) inserted by S.I. 2024/1167 reg. 2(2)(d)
- Sch. 33 para. 4(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 36 para. 12A inserted by S.I. 2024/1012 reg. 8(5)
- Sch. 36 para. 19(1C) inserted by S.I. 2024/1012 reg. 8(7)(b)
- Sch. 36 para. 20H and cross-heading inserted by S.I. 2024/1012 reg. 8(16)
- Sch. 36 para. 28(A1) inserted by S.I. 2024/1012 reg. 8(19)
- Sch. 36 para. 20(2A) inserted by S.I. 2024/1167 reg. 3(2)
- Sch. 36 para. 20A(10) inserted by S.I. 2024/1167 reg. 3(3)(b)
- Sch. 36 para. 20C(8) inserted by S.I. 2024/1167 reg. 3(4)(c)
- Sch. 36 para. 20D(8) inserted by S.I. 2024/1167 reg. 3(5)(b)
- Sch. 36 para. 20E(11) inserted by S.I. 2024/1167 reg. 3(6)(b)
- Sch. 36 para. 31(1A) inserted by S.I. 2024/1167 reg. 3(7)(b)
- Sch. 36 para. 31(3)(b) and word inserted by S.I. 2024/1167 reg. 3(7)(c)(ii)
- Sch. 36 para. 34A inserted by S.I. 2024/1167 reg. 3(9)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(9)(b)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(10)(b)
- Sch. 36 para. 20A(3)(3A) substituted for Sch. 36 para. 20A(3) by S.I. 2024/1012 reg. 8(9)(b)
- Sch. 36 para. 20B(2)(2A) substituted for Sch. 36 para. 20B(2) by S.I. 2024/1012 reg. 8(10)(b)
- Sch. 36 para. 20E(4)(4A) substituted for Sch. 36 para. 20E(4) by S.I. 2024/1012 reg. 8(13)(b)
- Sch. 36 para. 31(3)(a) words in Sch. 36 para. 31(3) renumbered as Sch. 36 para. 31(3)(a) by S.I. 2024/1167 reg. 3(7)(c)(i)
- Sch. 36 para. 20E(10)(a) words omitted by S.I. 2024/1012 reg. 8(13)(d)
[F1316Information to be provided in form and manner specified by HMRCU.K.
(1)HMRC may specify the form and manner in which information required to be provided by any of the information provisions must be provided if the provision is to be complied with.
(2)The “information provisions” are sections 308(1) and (3), 309(1), 310, [F2310A,] [F3310C,] [F4311C,] 312(2), [F5312ZA(2),] 312A(2) [F6and (2A)][F7, 313(1) and (3)[F8, 313ZA(3) and 313ZC(5)]] .]
Textual Amendments
F1S. 316 substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 6; S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2
F2Word in s. 316(2) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(3)
F3Word in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 2
F4Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(a), 44
F5Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(b), 44
F6Words in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 7
F7Words in s. 316 substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 7; S.I. 2010/3019, art. 2
F8Words in s. 316(2) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 10
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