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- Original (As enacted)
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Part 1 Direct and indirect taxes
Part 2 Soft drinks industry levy
SCHEDULES
Workers' services provided to public sector through intermediaries
3.In section 49(1) (engagements to which Chapter applies), after paragraph...
4.In section 52(2)(b) and (c) (conditions of liability under Chapter...
5.In section 61(1) (interpretation of Chapter 8), before the definition...
7.In section 61D (deemed earnings where worker's services provided by...
8.In section 61J(1) (interpretation of Chapter 9), before the definition...
Optional remuneration arrangements
Benefits in kind: amount treated as earnings
2.Part 3 of ITEPA 2003 (employment income: earnings and benefits...
3.(1) Section 81 (benefit of cash voucher treated as earnings)...
4.After section 87 insert— Benefit of non-cash voucher treated as...
5.In section 88 (year in which earnings treated as received)—...
6.After section 94 insert— Benefit of credit-token treated as earnings:...
7.In section 97 (living accommodation to which Chapter 5 applies),...
8.In section 98 (accommodation provided by local authority), in the...
9.(1) Section 99 (accommodation provided for performance of duties) is...
10.In section 100 (accommodation provided as result of security threat),...
11.In section 100A (homes outside UK owned by company etc),...
12.In section 101 (Chevening House), in the words before paragraph...
13.(1) Section 102 (benefit of living accommodation treated as earnings)...
14.In section 103 (method of calculating cash equivalent), in subsection...
15.After section 103 insert— Accommodation provided pursuant to optional remuneration...
16.(1) Section 105 (cash equivalent: cost of accommodation not over...
17.(1) Section 106 (cash equivalent: cost of accommodation over £75,000)...
19.In section 114 (cars, vans and related benefits), in subsection...
20.(1) Section 119 (where alternative to benefit of car or...
21.In section 120 (benefit of car treated as earnings), after...
22.After section 120 insert— Benefit of car treated as earnings:...
23.After section 121 insert— Optional remuneration arrangements: method of calculating...
24.In section 126 (amounts taken into account in respect of...
25.(1) Section 131 (replacement accessories) is amended as follows.
26.In section 132 (capital contributions by employee), in subsection (1),...
27.After section 132 insert— Capital contributions by employee: optional remuneration...
28.(1) Section 143 (deduction for periods when car unavailable) is...
29.(1) Section 144 (deduction for payments for private use) is...
30.(1) Section 145 (modification of provisions where car temporarily replaced)...
32.After section 147 insert— Classic cars: optional remuneration arrangements (1) This section applies in calculating the relevant amount in...
33.(1) Section 148 (reduction of cash equivalent where car is...
34.In section 149 (benefit of car fuel treated as earnings),...
35.After section 149 insert— Benefit of car fuel treated as...
36.In section 154 (benefit of van treated as earnings), after...
37.After section 154 insert— Benefit of van treated as earnings:...
38.After section 158 insert— Van provided pursuant to optional remuneration...
39.(1) Section 160 (benefit of van fuel treated as earnings)...
40.After section 160 insert— Benefit of van fuel treated as...
43.In section 175 (benefit of taxable cheap loan treated as...
44.(1) After section 175 insert— Optional remuneration arrangements: “relevant amount”...
46.In section 184 (interest treated as paid), in subsection (1),...
47.In section 202 (excluded benefits), after subsection (1) insert—
48.After section 203 insert— Employment-related benefit provided under optional remuneration...
50.(1) Section 19 of ITEPA 2003 (receipt of non-money earnings)...
51.In section 95 of ITEPA 2003 (disregard for money, goods...
52.(1) In section 236 of ITEPA 2003 (interpretation of Chapter...
53.(1) Section 239 of ITEPA 2003 (payments and benefits connected...
54.In section 362 of ITEPA 2003 (deductions where non-cash voucher...
55.In section 318A of ITEPA 2003 (childcare: limited exemption for...
56.In section 363 of ITEPA 2003 (deductions where credit-token provided),...
57.In section 693 of ITEPA 2003 (cash vouchers), in subsection...
58.In section 694 of ITEPA 2003 (non-cash vouchers), in subsection...
59.In section 695 of ITEPA 2003 (benefit of credit-token treated...
Part 1 Registered pension schemes established outside the UK
Part 3 Lump sums for UK residents from foreign pension schemes
Employer-financed retirement benefit schemes: ending of foreign-service relief
Lump sums under other foreign schemes
8.In section 573 (foreign pensions), after subsection (3) insert—
9.In section 574(1) (foreign pensions: meaning of “pension”), after paragraph...
10.(1) After section 574 insert— “Pension”: relevant lump sums (1) A lump sum paid under a pension scheme to...
11.(1) In section 576A (temporary non-residents), as it applies where...
Relief from tax under Part 9 of ITEPA 2003 not to give rise to tax under other provisions
Part 1 Charges where payments made in respect of overseas pensions
Amendments of Schedule 34 to FA 2004
1.Schedule 34 to FA 2004 (non-UK pension schemes: application of...
2.(1) Paragraph 1 (application of member payment charges to relevant...
3.(1) Paragraph 2 (member payment provisions apply to payments out...
6.In paragraph 7(2)(c) (regulations about application of member payment provisions),...
7.(1) Paragraph 9ZB (application of section 227G) is amended as...
8.The amendments made by paragraph 3 apply in relation to...
Part 2 Income tax on pension transfers: overseas transfer charge
Tax charge on transfers to qualifying recognised overseas pension schemes
Further amendments in Part 4 of FA 2004.
13.(1) Section 169 (recognised transfers, and definition and obligations of...
14.After Chapter 5 insert— CHAPTER 5A Registered pension schemes established...
15.In section 254(6) (regulations about accounting for tax by scheme...
16.In section 255(1) (power to make provision for assessments), after...
17.In section 269(1)(a) (appeal against decision on discharge of liability),...
18.In Schedule 32 (benefit crystallisation events: supplementary provision), after paragraph...
21.(1) In regulation 3(1) of the Registered Pension Schemes (Accounting...
22.(1) The Pension Schemes (Information Requirements for Qualifying Overseas Pension...
23.(1) The Registered Pension Schemes (Transfers of Sums and Assets)...
24.(1) The Registered Pension Schemes (Provision of Information) Regulations 2006...
Employment income provided through third parties
Loans: transferring, releasing or writing off
3.(1) Section 554C (relevant steps: payment of sum, transfer of...
4.In section 554A(4) (non-application of Chapter 2 where relevant step...
5.After section 554O insert— Exclusions: transfer of employment-related loans (1) Chapter 2 does not apply by reason of a...
6.In section 554Z(10)(b) (interpretation: relevant step which involves a sum...
7.In section 554Z12(1) (relevant step taken after A's death etc.),...
VAT: zero-rating of adapted motor vehicles etc
Soft drinks industry levy: requirements to keep records etc: penalties
Soft drinks industry levy: appeals and reviews
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