SCHEDULES
C5C1C3C4C2C6C7C8C9C10C13C12C11C14C15SCHEDULE 36Information and inspection powers
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))
Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)
Sch. 36 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 9(5), 13(2)
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5
Sch. 36 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5(1)
Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)
Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)
Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)
Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2
Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43
C15F1Part 9Miscellaneous provisions and interpretation
Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14
F2Involved third parties
Sch. 36 para. 61A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 14; S.I. 2009/3054, art. 2
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, F6... “relevant document” and “relevant tax” have the meaning given in the corresponding entries in that Table.
Involved third party | Relevant F5... documents | Relevant 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) | F4Documents relating to the donations | Income tax |
2. | A plan manager (see section 696 of ITTOIA 2005 (managers of individual investment plans)) | F4Documents relating to the plan, including investments which are or have been held under the plan | Income tax |
3. | An account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004) | F4Documents relating to the fund, including investments which are or have been held under the fund | Income 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's | F4Documents 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) | F4Documents relating to contracts of insurance entered into in the course of the business | Insurance premium tax |
6. | A person who makes arrangements for persons to enter into contracts of insurance | F4Documents relating to the contracts | Insurance premium tax |
7. | A person who—
| F4Documents relating to the contracts | Insurance 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)) | F4Documents relating to the agreement, transfer, issue, appropriation or surrender | Stamp duty reserve tax |
9. | A responsible person in relation to an oil field (as defined for the purposes of Part 1 of OTA 1975) | F4Documents relating to the oil field | Petroleum 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 activities | F4Documents relating to matters in which the person is or has been involved | Aggregates levy |
11. | A person involved (in any capacity) in making or receiving F3supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or in connected activities | F4Documents relating to matters in which the person is or has been involved | Climate change levy |
12. | A person involved (in any capacity) with any F7disposal of material (as defined for the purposes of Part 3 of FA 1996) | F4Documents relating to the disposal | Landfill tax |
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))