- Latest available (Revised)
- Original (As enacted)
Finance Act 1998 is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date.
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 affected provisions when you open the content using the Table of Contents below.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Income Tax and Corporation Tax
Payments and other benefits in connection with termination of employment etc.
Part VI Miscellaneous and Supplemental
SCHEDULES
Rates of duty where pollution reduced
Assessments for excise duty purposes
Rent and other receipts from land
Part I Main charging provisions
4.For section 21 of the Taxes Act 1988 (persons chargeable...
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9.Section 28 of the Taxes Act 1988 (deductions from receipts...
10.Section 29 of the Taxes Act 1988 (sporting rights) shall...
11.In section 30(1) of the Taxes Act 1988 (expenditure on...
12.Section 31 of the Taxes Act 1988 (provisions supplementary to...
13.Section 33 of the Taxes Act 1988 (agricultural land: allowance...
22.In section 42A of the Taxes Act 1988 (non-residents and...
25.After section 70 of the Taxes Act 1988 (corporation tax:...
Part III Minor and consequential amendments
Capital Allowances Act 1990 (c.1)
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Payments and other benefits in connection with termination of employment etc
Transitional provisions for profit-related pay
Life policies, life annuities and capital redemption policies
Company tax returns, assessments and related matters
Part VI Overpaid tax, excessive assessments or repayments, etc
Part VII General provisions as to claims and elections
Claims or elections involving more than one accounting period
Consequential claims, etc. arising out of certain Revenue amendments or assessments
Consequential claims etc. affecting tax liability of another person
Consequential claims etc. not to give rise to reduction in liability
Consequential claims in case of loss of tax brought about carelessly or deliberately
Part VIII Claims for group relief and group relief for carried-forward losses
PART 8A Claims for allocation of surplus dual inclusion income
Part IXA Claims for R&D expenditure credits or R&D tax relief
Part 9B Claims relating to remediation of contaminated or derelict land
PART 9BA Claims for relief under Schedule 12 to the Finance Act 2002
PART 9C Claims for relief under Schedule 13 to the Finance Act 2002
PART 9D Claims under Parts 14A to 15E of the Corporation Tax Act 2009
Company tax returns, etc.: minor and consequential amendments
Taxes Management Act 1970 (c.9)
1.The following provisions of the Taxes Management Act 1970 shall...
2.In section 12(2) of the Taxes Management Act 1970 (information...
3.In section 12AA(7) of the Taxes Management Act 1970 (partnership...
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6.In section 12B(1) of the Taxes Management Act 1970 (records...
7.In section 19A(1) of the Taxes Management Act 1970 (power...
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9.Sections 28AA and 28AB of the Taxes Management Act 1970...
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12.(1) Section 29 of the Taxes Management Act 1970 (assessment...
13.(1) Section 30 of the Taxes Management Act 1970 (recovery...
14.(1) Section 30B of the Taxes Management Act 1970 (amendment...
15.(1) Section 33 of the Taxes Management Act 1970 (error...
16.(1) Section 33A of the Taxes Management Act 1970 (error...
17.In section 34(1) of the Taxes Management Act 1970 (ordinary...
18.In section 36(1) of the Taxes Management Act 1970 (fraudulent...
20.(1) Section 42 of the Taxes Management Act 1970 (procedure...
22.(1) Section 43A of the Taxes Management Act 1970 (further...
23.In section 46(2) of the Taxes Management Act 1970 (determinations...
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27.(1) Section 50 of the Taxes Management Act 1970 (procedure)...
28.In section 55(1) of the Taxes Management Act 1970 (recovery...
30.(1) Section 65 of the Taxes Management Act 1970 (recovery...
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32.In section 70(2)(a) of the Taxes Management Act 1970 (certificate...
33.Section 94 of the Taxes Management Act 1970 (penalty for...
34.Section 96 of the Taxes Management Act 1970 (incorrect return...
35.In section 97 of the Taxes Management Act 1970 (incorrect...
36.In section 97AA(1) of the Taxes Management Act 1970 (penalty...
38.In section 100(6)(a) of the Taxes Management Act 1970 (determination...
39.For section 101 of the Taxes Management Act 1970 (evidence...
40.In section 103A of the Taxes Management Act 1970 (interest...
41.In section 113(1B) of the Taxes Management Act 1970 (Revenue...
42.(1) Schedule 1A to the Taxes Management Act 1970 (claims,...
43.(1) Schedule 3A to the Taxes Management Act 1970 (electronic...
Transitional provision and consequential amendments for section 131
Property of historic interest etc
Part III Income tax, corporation tax and capital gains tax
(9) Payments and other benefits in connection with termination of employment etc.
(13) The enterprise investment scheme and venture capital trusts
(16) Relief for losses on unlisted shares in trading companies
(17) Carry forward of non-trading deficit on loan relationships
(19) Life policies, life annuities and capital redemption policies
(24) Distributions and manufactured dividends: miscellaneous amendments
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