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Finance Act 2009

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Changes over time for: Paragraph 14

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Changes to legislation:

Finance Act 2009, Paragraph 14 is up to date with all changes known to be in force on or before 18 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

14U.K.After paragraph 61 insert—

Involved third partiesU.K.

61A(1)In this Schedule “involved third party” means a person described in the first column of the Table below.

(2)In this Schedule, in relation to an involved third party, “relevant information”, “relevant document” and “relevant tax” have the meaning given in the corresponding entries in that Table.

Involved third partyRelevant information and relevant documentsRelevant tax
1.A body approved by an officer of Revenue and Customs for the purpose of paying donations within the meaning of Part 12 of ITEPA 2003 (donations to charity: payroll giving) (see section 714 of that Act)Information and documents relating to the donationsIncome tax
2.A plan manager (see section 696 of ITTOIA 2005 (managers of individual investment plans))Information and documents relating to the plan, including investments which are or have been held under the planIncome tax
3.An account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004)Information and documents relating to the fund, including investments which are or have been held under the fundIncome tax
4.A person who is or has been registered as a managing agent at Lloyd's in relation to a syndicate of underwriting members of Lloyd'sInformation and documents relating to, and to the activities of, the syndicate

Income tax

Capital gains tax

Corporation tax

5.A person involved (in any capacity) in an insurance business (as defined for the purposes of Part 3 of FA 1994)Information and documents relating to contracts of insurance entered into in the course of the businessInsurance premium tax
6.A person who makes arrangements for persons to enter into contracts of insuranceInformation and documents relating to the contractsInsurance premium tax
7.

A person who—

(a)

is concerned in a business that is not an insurance business (as defined for the purposes of Part 3 of FA 1994), and

(b)

has been involved in the entry into a contract of insurance providing cover for any matter associated with that business

Information and documents relating to the contractsInsurance premium tax
8.A person who, in relation to a charge to stamp duty reserve tax on an agreement, transfer, issue, appropriation or surrender, is an accountable person (as defined in regulation 2 of the Stamp Duty Reserve Tax Regulations S.I. 1986/1711 (as amended from time to time))Information and documents relating to the agreement, transfer, issue, appropriation or surrenderStamp duty reserve tax
9.A responsible person in relation to an oil field (as defined for the purposes of Part 1 of OTA 1975)Information and documents relating to the oil fieldPetroleum revenue tax
10.A person involved (in any capacity) in subjecting aggregate to exploitation in the United Kingdom (as defined for the purposes of Part 2 of FA 2001) or in connected activitiesInformation and documents relating to matters in which the person is or has been involvedAggregates levy
11.A person involved (in any capacity) in making or receiving taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or in connected activitiesInformation and documents relating to matters in which the person is or has been involvedClimate change levy
12.A person involved (in any capacity) with any landfill disposal (as defined for the purposes of Part 3 of FA 1996)Information and documents relating to the disposalLandfill tax.

Commencement Information

I1Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

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