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SCHEDULES
Disclosure of value added tax avoidance schemes
Employee securities: anti-avoidance
3.Chapter 2 of Part 7 (restricted securities) is amended as...
4.(1) Section 424 (employment-related securities which are not restricted securities...
5.(1) In section 428 (amount of charge under section 426),...
6.(1) In section 429 (exception from charge under section 426...
7.(1) After section 431A insert— Securities acquired for purpose of...
Securities acquired for less than market value
12.Chapter 3C of Part 7 (securities acquired for less than...
13.(1) In section 446R (exception from Chapter for certain company...
14.(1) In section 446U(1) (discharge of notional loan), insert at...
15.(1) After section 446U insert— Pre-acquisition avoidance cases (1) Sections 446S to 446U do not apply if the...
16.(1) Section 698 (PAYE: special charges on employment-related securities) is...
Avoidance involving financial arrangements
Section 730: restriction to income consisting of distributions in respect of company shares etc
Disposals and acquisitions of company loan relationships with or without interest
Consideration due after time of disposal: creditor relationships etc
Corporate strips: manipulation of price: associated payment giving rise to loss
Transactions within a group: shares subject to third party obligations
Related transactions in relation to right to receive manufactured interest
Money debts etc not arising from lending of money: discounts and profits from transactions
Capital redemption policies: removal of exclusion from loan relationships computations
Deemed disposal of assets and liabilities on company ceasing to be resident in UK etc
Transactions not at arm's length: exceptions relating to groups of companies
Continuity of treatment of groups etc: treatment of transferee company
Transferee leaving group after replacing transferor as party to loan relationship
Capital redemption policies: computations on the I minus E basis
Transferee leaving group after replacing transferor as party to derivative contract
Financing of companies etc: transfer pricing and loan relationships
Transfers of business: modification of section 444AC of ICTA
Transfers of business: transferor shares are assets of transferee's long-term insurance fund etc
Changes in recognised accounts: attribution of amounts carried forward under s.432F of ICTA
Transfers of business: references to accounting period ending with day of transfer
Stamp duty land tax: miscellaneous amendments
Part 1 Amendments coming into force in accordance with paragraph 16
Transfer of rights: exclusion of transaction to which alternative finance provisions apply
Withdrawal of money etc from partnership after transfer of chargeable interest
Loan or deposit in connection with grant or assignment of lease
Part 2 Amendments coming into force in accordance with paragraph 22
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