iia

in producing biodiesel for chargeable use within the meaning of section 6AA of the Hydrocarbon Oil Duties Act 1979 (excise duty on biodiesel),

iib

in producing bioblend for delivery for home use from any place mentioned in section 6AB(1)(b) of that Act (excise duty on bioblend),

iic

in producing bioethanol for chargeable use within the meaning of section 6AD of that Act (excise duty on bioethanol),

iid

in producing bioethanol blend for delivery for home use from any place mentioned in section 6AE(1)(b) of that Act (excise duty on bioethanol blend),

13A

1

The Commissioners may by regulations make provision amending paragraph 13 for the purpose of—

a

extending the circumstances in which a supply of a taxable commodity is exempt from the levy, or

b

restricting the circumstances in which a supply of a taxable commodity is exempt from the levy.

2

Regulations under this paragraph that include provision made for the purpose mentioned in sub-paragraph (1)(a) may provide for the provision to have retrospective effect.

3

A statutory instrument that contains (whether alone or with other provisions) regulations under this paragraph made for the purpose mentioned in sub-paragraph (1)(b) shall not be made unless a draft of the instrument has been laid before Parliament and approved by a resolution of the House of Commons.

4

The Treasury may by order made by statutory instrument amend subsection (2) above so as to—

a

change the period in relation to which the amount of a tax credit is to be reduced;

b

change the amount by which a tax credit is to be reduced.

5

An order under subsection (4) above shall not be made unless a draft of the order has been laid before Parliament and approved by a resolution of the House of Commons.

30ATransitional tax credit in Northern Ireland

1

The Commissioners may by regulations make provision of the kind described in section 30(2) above (entitlement to tax credit) in relation to cases within subsection (2) below.

2

The cases are those where a charge to aggregates levy has arisen on a quantity of aggregate which has been subjected to commercial exploitation in Northern Ireland during a period—

a

starting on the prescribed date, and

b

ending on 31st March 2011.

3

The date prescribed for the purposes of subsection (2)(a) above may be earlier than the date on which this section comes into force.

4

The amount of a tax credit to which a person is entitled under the regulations must not be more than 80% of any aggregates levy charged on the aggregate in question.

5

Regulations under this section may in particular make provision—

a

for a person operating a site to be entitled to a tax credit under the regulations in respect of a period for which he holds an aggregates levy credit certificate which has been issued in respect of the site and which has not been withdrawn;

b

for an aggregates levy credit certificate to be issued to a person in respect of a site only if an aggregates levy credit agreement is in force in respect of the site;

c

for the withdrawal of an aggregates levy credit certificate where the aggregates levy credit agreement in respect of which it was issued is no longer in force;

d

for the form and content of aggregates levy credit certificates and aggregates levy credit agreements.

6

Regulations under this section which make provision such as is mentioned in subsection (5)(d) above may be framed by reference to any provisions of a notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

7

If regulations under this section make provision such as is mentioned in subsection (5) above, the Commissioners or the Northern Ireland Department may—

a

enter into aggregates levy credit agreements;

b

issue and withdraw aggregates levy credit certificates;

c

take such other steps as the Commissioners or the Northern Ireland Department consider appropriate in relation to aggregates levy credit agreements and aggregates levy credit certificates.

8

Regulations under this section which make provision such as is mentioned in subsection (5) above must include provision requiring the Northern Ireland Department to inform the Commissioners if the Northern Ireland Department issues or withdraws an aggregates levy credit certificate.

9

Subsections (3) to (5) of section 30 above apply to regulations under this section as they apply to regulations under that section.

10

The Treasury may by order made by statutory instrument amend subsection (4) above by substituting for the percentage for the time being specified in that subsection a percentage lower than 80%.

11

An order under subsection (10) above shall not be made unless a draft of the order has been laid before Parliament and approved by a resolution of the House of Commons.

12

Any expenses of the Northern Ireland Department under this section shall be charged on the Consolidated Fund of Northern Ireland.

13

In this section—

• “aggregates levy credit agreement” means an agreement entered into in respect of a site by the person operating the site and the Commissioners or the Northern Ireland Department;

• “aggregates levy credit certificate” means a certificate issued to the person operating a site by the Commissioners or the Northern Ireland Department as evidence of the fact that an aggregates levy credit agreement has been entered into in respect of the site;

• “the Northern Ireland Department” means the Department of the Environment in Northern Ireland.

4

Lorry road-user charge—

a

shall be under the care and management of the Commissioners of Customs and Excise, and

b

shall be administered and enforced in accordance with such provisions as Parliament may determine.

5

All money and securities for money collected or received for or on account of lorry road-user charge shall—

a

if collected or received in Great Britain, be placed to the general account of the Commissioners of Customs and Excise kept at the Bank of England under section 17 of the Customs and Excise Management Act 1979;

b

if collected or received in Northern Ireland, be paid into the Consolidated Fund of the United Kingdom in such manner as the Treasury may direct.

1A

Regulations under subsection (1)(aa) may in particular—

a

provide that information or documents must be produced to the Board by producing it or them to—

i

a probate registry in England and Wales;

ii

the sheriff in Scotland;

iii

the Probate and Matrimonial Office in Northern Ireland;

b

provide that information or documents produced as specified in paragraph (a) is or are to be treated for any or all purposes of this Act as produced to the Board;

c

provide for the further transmission to the Board of information or documents produced as specified in paragraph (a).

3A

Regulations under this section may only be made—

a

in relation to England and Wales or Northern Ireland, after consulting the Lord Chancellor;

b

in relation to Scotland, after consulting the Scottish Ministers.

, or

ii

paragraph 15A of Schedule 17A (reduction of rent or term) applies.

1

This section applies where the purchaser is a company and—

a

the vendor is connected with the purchaser, or

b

some or all of the consideration for the transaction consists of the issue or transfer of shares in a company with which the vendor is connected.

1A

The chargeable consideration for the transaction shall be taken to be not less than—

a

the market value of the subject-matter of the transaction as at the effective date of the transaction, and

b

if the acquisition is the grant of a lease at a rent, that rent.

2A

Subsection (1), so far as relating to the entry of a notice under section 34 of the Land Registration Act 2002 or section 38 of the Land Registration Act (Northern Ireland) 1970 (notice in respect of interest affecting registered land), does not apply where the land transaction in question is the variation of a lease.

Where by virtue of—

a

subsection (8) of section 44 (contract and conveyance),

b

paragraph 12A of Schedule 17A (agreement for lease), or

c

paragraph 19(3) to (6) of Schedule 17A (missives of let etc in Scotland),

there are two notifiable transactions (the first being the contract or agreement and the second being the transaction effected on completion or, as the case may be, the grant or execution of the lease),

2A

Where a person is liable to more than one tax-related penalty in respect of the same land transaction, each penalty after the first shall be reduced so that his liability to such penalties, in total, does not exceed the amount of whichever is (or, but for this subsection, would be) the greatest one.

82AClaims not included in returns

Schedule 11A has effect with respect to claims not included in returns.

a

the purchaser may, within the period allowed for amendment of the land transaction return, amend the return accordingly;

b

after the end of that period he may (if the land transaction return is not so amended) make a claim to the Inland Revenue for repayment of the amount overpaid

3A

The following functions of the Inland Revenue under Schedule 11A (claims not included in returns) are functions of the Board—

a

functions under paragraph 2(1) (form of claims),

b

functions relating to a claim made to the Board.

3AAssents and appropriations by personal representatives

1

The acquisition of property by a person in or towards satisfaction of his entitlement under or in relation to the will of a deceased person, or on the intestacy of a deceased person, is exempt from charge.

2

Sub-paragraph (1) does not apply if the person acquiring the property gives any consideration for it, other than the assumption of secured debt.

3

Where sub-paragraph (1) does not apply because of sub-paragraph (2), the chargeable consideration for the transaction is determined in accordance with paragraph 8A(1) of Schedule 4.

4

In this paragraph—

• “debt” means an obligation, whether certain or contingent, to pay a sum of money either immediately or at a future date, and

• “secured debt” means debt that, immediately after the death of the deceased person, is secured on the property.

2A

Where the condition in sub-paragraph (2)(b) is not met, the chargeable consideration for the transaction is determined in accordance with paragraph 8A(2) of Schedule 4.

1A

Where—

a

debt is secured on the subject-matter of a land transaction immediately before and immediately after the transaction, and

b

the rights or liabilities in relation to that debt of any party to the transaction are changed as a result of or in connection with the transaction,

then for the purposes of this paragraph there is an assumption of that debt by the purchaser, and that assumption of debt constitutes chargeable consideration for the transaction.

1B

Where in a case in which sub-paragraph (1)(b) applies—

a

the debt assumed is or includes debt secured on the property forming the subject-matter of the transaction, and

b

immediately before the transaction there were two or more persons each holding an undivided share of that property, or there are two or more such persons immediately afterwards,

the amount of secured debt assumed shall be determined as if the amount of that debt owed by each of those persons at a given time were the proportion of it corresponding to his undivided share of the property at that time.

1C

For the purposes of sub-paragraph (1B), in England and Wales and Northern Ireland each joint tenant of property is treated as holding an equal undivided share of it.

8ACases where conditions for exemption not fully met

1

Where a land transaction would be exempt from charge under paragraph 3A of Schedule 3 (assents and appropriations by personal representatives) but for sub-paragraph (2) of that paragraph (cases where person acquiring property gives consideration for it), the chargeable consideration for the transaction does not include the amount of any secured debt assumed.

• “Secured debt” has the same meaning as in that paragraph.

2

Where a land transaction would be exempt from charge under paragraph 4 of Schedule 3 (variation of testamentary dispositions etc) but for a failure to meet the condition in sub-paragraph (2)(b) of that paragraph (no consideration other than variation of another disposition), the chargeable consideration for the transaction does not include the making of any such variation as is mentioned in that sub-paragraph.

3Cases where first condition not fully met

1

This paragraph applies where—

a

a land transaction is not exempt from charge under paragraph 1 because the first condition in that paragraph is not met, but

b

the purchaser (“C”) intends to hold the greater part of the subject-matter of the transaction for qualifying charitable purposes.

2

In such a case—

a

the transaction is exempt from charge, but

b

for the purposes of paragraph 2 (withdrawal of charities relief) “disqualifying event” includes—

i

any transfer by C of a major interest in the whole or any part of the subject-matter of the transaction, or

ii

any grant by C at a premium of a low-rental lease of the whole or any part of that subject-matter,

that is not made in furtherance of the charitable purposes of C.

3

For the purposes of sub-paragraph (2)(b)(ii)—

a

a lease is granted “at a premium” if there is consideration other than rent, and

b

a lease is a “low-rental”lease if the annual rent (if any) does not exceed £600 a year.

4

In relation to a transaction that, by virtue of this paragraph, is a disqualifying event for the purposes of paragraph 2—

a

the date of the event for those purposes is the effective date of the transaction;

b

paragraph 2 has effect as if—

i

in sub-paragraph (1)(b), for “at the time of” there were substituted “ immediately before ”,

ii

in sub-paragraph (4)(a), for “at the time of” there were substituted “ immediately before and immediately after ”, and

iii

sub-paragraph (4)(b) were omitted.

5

In this paragraph—

• “qualifying charitable purposes” has the same meaning as in paragraph 1;

• “rent” has the same meaning as in Schedule 5 (amount of tax chargeable: rent) and “annual rent” has the same meaning as in paragraph 9(2) of that Schedule.

4Charitable trusts

1

This Schedule applies in relation to a charitable trust as it applies in relation to a charity.

2

In this paragraph “charitable trust” means—

a

a trust of which all the beneficiaries are charities, or

b

a unit trust scheme in which all the unit holders are charities,

and “charity” has the same meaning as in paragraph 1.

3

In this Schedule as it applies by virtue of this paragraph—

a

references to the purchaser in paragraphs (a) and (b) of paragraph 1(2) are to the beneficiaries or unit holders, or any of them;

b

the reference to the purchaser in paragraph 2(3)(a) is to any of the beneficiaries or unit holders;

c

the reference in paragraph 3(2)(b) to the charitable purposes of C is to those of the beneficiaries or unit holders, or any of them.

4AShared ownership lease: treatment of staircasing transaction

1

This paragraph applies where under a shared ownership lease—

a

the lessee or lessees have the right, on the payment of a sum, to require the terms of the lease to be altered so that the rent payable under it is reduced, and

b

by exercising that right the lessee or lessees acquire an interest, additional to one already held, calculated by reference to the market value of the dwelling and expressed as a percentage of the dwelling or its value (a “share of the dwelling”).

2

Such an acquisition is exempt from charge if—

a

an election was made for tax to be charged in accordance with paragraph 2 or, as the case may be, paragraph 4 and any tax chargeable in respect of the grant of the lease has been paid, or

b

immediately after the acquisition the total share of the dwelling held by the lessee or lessees does not exceed 80%.

3

In this paragraph “shared ownership lease” means a lease granted—

a

by a qualifying body, or

b

in pursuance of the preserved right to buy,

in relation to which the conditions in paragraph 2(2) or 4(2) are met.

4

Section 118 (meaning of “market value”) does not apply in relation to the references in this paragraph to the market value of the dwelling.

2

In paragraph 3 of Schedule 9 (relief for transfer of reversion under shared ownership lease where election made for market value treatment) and paragraph 4A of that Schedule (shared ownership lease: treatment of staircasing transaction) as they apply in a case where the original lease was granted before the implementation date—

a

a reference to a lease to which paragraph 2 of that Schedule applies shall be read as a reference to a lease to which section 97 of the Finance Act 1980 applied (which made provision for stamp duty corresponding to that paragraph), and

b

a reference to an election having been made for tax to be charged in accordance with paragraph 2 or 4 of that Schedule shall be read as a reference to the lease having contained a statement of the parties' intention such as is mentioned in section 97(2)(d) of the Finance Act 1980 or, as the case may be, paragraph (d) of section 108(5) of the Finance Act 1981 (which made provision for stamp duty corresponding to paragraph 4).