5A

In this section “the relinquishing spouse or civil partner”, in relation to an election under section 55C, means the individual mentioned in section 55C(1)(a) by whom, or by whose personal representatives, the election is made.

5

The personal representatives of an individual may make any election for the purposes of section 55B that the individual (if living) might make in relation to—

a

the tax year in which the individual dies, or

b

an earlier tax year.

297DArmed forces: accommodation allowances

1

No liability to income tax arises in respect of payments of accommodation allowances to, or in respect of, a member of the armed forces of the Crown.

2

An “accommodation allowance” is an allowance—

a

payable out of the public revenue,

b

for, or towards, costs of accommodation, and

c

in respect of which any conditions specified in regulations made by the Treasury are met.

3

The provision that may be made by regulations under subsection (2)(c) includes provision framed by reference to a scheme (by whatever name called), or document, as it has effect from time to time.

4

Regulations under this section may make—

a

different provision for different cases, and

b

different provision for different areas.

5

Regulations under this section that do not increase any person's liability to income tax may have effect in relation to times before they are made.

1

This section applies to a diesel car first registered on or after 1 January 1998 but before 1 September 2017.

1A

This section applies to a diesel car first registered on or after 1 September 2017 if it does not meet the Euro 6d emissions standard.

2A

A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EC certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EC certificate of conformity which indicates that that level is Euro 6d-TEMP).

A1

This section applies to a payment or other benefit if—

a

the payment or other benefit is within section 401(1)(a), and the employee or former employee is non-UK resident for the tax year in which the employment terminates, or

b

the payment or other benefit is within section 401(1)(b) or (c).

414BException in certain cases of foreign service as seafarer

1

This section applies to a payment or other benefit if—

a

the payment or other benefit is within section 401(1)(a), and

b

the employee or former employee is UK resident for the tax year in which the employment terminates.

2

This Chapter does not apply if the service of the employee or former employee in the employment in respect of which the payment or other benefit is received included foreign seafaring service comprising—

a

three-quarters or more of the whole period of service ending with the date of the termination in question, or

b

if the period of service ending with that date exceeded 10 years, the whole of the last 10 years, or

c

if the period of service ending with that date exceeded 20 years, one-half or more of that period, including any 10 of the last 20 years.

3

In subsection (2) “foreign seafaring service” means service to which subsection (4), (5) or (7) applies.

4

This subsection applies to service in or after the tax year 2003-04 such that a deduction equal to the whole amount of the earnings from the employment was or would have been allowable under Chapter 6 of Part 5 (deductions from seafarers' earnings).

5

This subsection applies to service before the tax year 2003-04 and after the tax year 1973-74 such that a deduction equal to the whole amount of the emoluments from the employment was or would have been allowable under a seafarers' earnings deduction provision.

6

In subsection (5) “seafarers' earnings deduction provision” means—

a

paragraph 1 of Schedule 2 to FA 1974 so far as relating to employment as a seafarer,

b

paragraph 1 of Schedule 7 to FA 1977 so far as relating to employment as a seafarer,

c

section 192A of ICTA, or

d

section 193(1) of ICTA so far as relating to employment as a seafarer.

7

This subsection applies to service before the tax year 1974-75 in an employment as a seafarer such that tax was not chargeable in respect of the emoluments of the employment—

a

in the tax year 1956-57 or later, under Case I of Schedule E, or

b

in earlier tax years, under Schedule E,

or it would not have been so chargeable had there been any such emoluments.

8

In this section “employment as a seafarer” is to be read in accordance with section 384.

414CReduction in other cases of foreign service as seafarer

1

This section applies if—

a

the payment or other benefit is within section 401(1)(a),

b

the employee or former employee is UK resident for the tax year in which the employment terminates,

c

the service of the employee or former employee in the employment in respect of which the payment or other benefit is received includes foreign service, and

d

section 414B(2) does not except the payment or other benefit from the application of this Chapter.

2

The taxable person may claim relief in the form of a proportionate reduction of the amount that would otherwise—

a

be treated as earnings by section 402B(1), or

b

count as employment income as a result of section 403.

3

The proportion is that which the length of the foreign seafaring service bears to the whole length of service in the employment before the date of the termination in question.

4

A person's entitlement to relief under this section is limited as mentioned in subsection (5) if the person is entitled—

a

to deduct, retain or satisfy income tax out of a payment which the person is liable to make, or

b

to charge any income tax against another person.

5

The relief must not reduce the amount of income tax for which the person is liable below the amount the person is entitled so to deduct, retain, satisfy or charge.

6

In this section “foreign seafaring service” has the same meaning as in section 414B(2).

1A

But if the realisation involved the receipt of something other than money, subsection (1) has effect as if the reference to the amount recognised for accounting purposes as the proceeds of realisation were a reference to the amount that would have been so recognised had the receipt been a receipt of a sum of money equal to the price the thing concerned might reasonably have been expected to fetch on a sale in the open market.

2ZA

Sections 849AB to 849AD make provision for the grant of a licence or other right by a company to a related party, or vice versa, to be treated as being at market value.

Grants treated as being at market value

849ABGrant of licence or other right treated as at market value

1

This section applies if—

a

a company which holds an intangible asset grants a licence or other right in respect of the asset to a related party, or

b

a company is granted a licence or other right in respect of an intangible asset by a related party that holds the asset.

2

The grant of the licence or other right is treated for all purposes of the Taxes Acts as being at market value as respects the grantor if—

a

the licence or other right was actually granted at less than market value, and

b

condition A or B is met.

3

The grant of the licence or other right is treated for all purposes of the Taxes Acts as being at market value as respects the grantee if—

a

the licence or other right was actually granted at more than market value, and

b

condition A or B is met.

4

Condition A is that the asset is a chargeable intangible asset in relation to the grantor immediately before the licence or right in respect of it is granted.

5

Condition B is that the licence or right is a chargeable intangible asset in relation to the grantee immediately after it is granted.

6

This section is subject to—

a

section 849AC (grants not at arm's length), and

b

section 849AD (grants involving other taxes).

7

References in subsection (1) to a related party in relation to a company are to be read as including references to a person in circumstances where the participation condition is met as between that person and the company.

8

References in subsection (7) to a company include a firm in a case where, for the purposes of section 1259, references in subsection (1) to a company are read as references to the firm.

9

Section 148 of TIOPA 2010 (when the participation condition is met) applies for the purposes of subsection (7) as it applies for the purposes of section 147(1)(b) of TIOPA 2010.

10

Subsection (11) applies where—

a

a gain on the grant by a firm of a licence or other right in respect of an intangible fixed asset is a gain to be taken into account for the purposes of section 1259, and

b

for those purposes, references in subsection (1) to a company are read as references to the firm.

11

Where this subsection applies, the gain referred to in subsection (10)(a) is to be treated for the purposes of this section as if it were a chargeable realisation gain for the purposes of section 741(1) (meaning of “chargeable intangible asset”).

12

In this section—

• “market value” means the price the licence or right might reasonably be expected to fetch on a sale in the open market, and

• “the Taxes Acts” means the enactments relating to income tax, corporation tax or chargeable gains.

849ACGrants not at arm's length

1

This section applies if the consideration for the grant of a licence or other right would, but for this section, fall to be adjusted as respects one of the parties to the grant (“the relevant party”) under both—

a

section 849AB, and

b

Part 4 of TIOPA 2010 (provision not at arm's length).

2

The consideration for the grant is not to be adjusted as respects the relevant party under Part 4 of TIOPA 2010 if the adjustment that falls to be made under section 849AB is greater than the adjustment that would otherwise fall to be made under that Part.

3

The consideration for the grant is not to be adjusted under section 849AB if the adjustment that falls to be made as respects the relevant party under Part 4 of TIOPA 2010 is greater than or equal to the adjustment that would otherwise fall to be made under that section.

849ADGrants involving other taxes

1

This section applies if—

a

in a case where section 849AB applies and the licence or other right is granted by the company to a related party, the grant is at less than its market value,

b

in a case where that section applies and the licence or other right is granted to the company by a related party, the grant is at more than its market value, and

c

conditions A and B apply.

2

Condition A is that the related party—

a

is not a company, or

b

is a company in relation to which—

i

in a case within subsection (1)(a), the licence or other right is not a chargeable intangible asset immediately after the grant to it, or

ii

in a case within subsection (1)(b), the relevant asset is not a chargeable intangible asset immediately before the grant by it.

3

Condition B is that the grant of the licence or right—

a

gives rise to an amount to be taken into account in calculating any person's income, profits or losses for tax purposes because of a relevant provision, or

b

would do so apart from section 849AB(2) or (3).

4

If this section applies, section 849AB(2) and (3) does not apply in relation to the calculation referred to in subsection (3) for the purposes of any relevant provision.

5

In this section “relevant provision” means—

a

Chapter 2 of Part 23 of CTA 2010 (matters which are distributions), except section 1000(2), and

b

Part 3 of ITEPA 2003 (employment income: earnings and benefits etc treated as earnings).

9

In this section, “tariff receipt” has the meaning given by section 291A.

10

So far as it would not otherwise be the case, anything that constitutes a tariff receipt or a tax-exempt tariffing receipt for the purposes of the Oil Taxation Act 1983 is to be treated as a “tariff receipt” for the purposes of this section.

291AMeaning of “tariff receipt”

1

A “tariff receipt” of a participator in an oil field is the amount or value of any consideration received or receivable by the person in respect of—

a

the use of a ring fence asset, or

b

the provision of services or other business facilities (of whatever kind) in connection with the use, otherwise than by the participator, of a ring fence asset.

2

“Ring fence asset” means a qualifying asset which is, or has been, used wholly or partly for the purposes of a ring fence trade.

3

“Qualifying asset” means an asset other than—

a

land or an interest in land, or

b

a building or structure which—

i

is situated on land, and

ii

does not fall within any of sub-paragraphs (i) to (iv) of paragraph (c) of section 3(4) of OTA 1975 (allowable expenditure: exclusions).

4

But an amount does not constitute a tariff receipt if the amount—

a

is, in relation to the person giving it, expenditure in respect of interest or any other pecuniary obligation incurred in obtaining a loan or any other form of credit,

b

is referable to the use of a qualifying asset for, or the provision of services or facilities in connection with, deballasting, or

c

is referable to other use of an asset, except use wholly or partly for an oil purpose.

5

Any consideration which includes an amount within subsection (4)(a) to (c) is to be apportioned in a just and reasonable manner.

6

In subsection (4)(c), the reference to use of an asset for an oil purpose is a reference to—

a

use in connection with an oil field (including use giving rise to receipts which, for the purposes of this Part, are tariff receipts), and

b

use for any other purpose (apart from a purpose falling within section 3(1)(b) of OTA 1975 (allowable expenditure: payment in connection with a relevant licence)) of a separate trade consisting of oil-related activities.

291BTariff receipts: counteraction of avoidance arrangements

1

Subsection (2) applies if an arrangement has been entered into, the main purpose or one of the main purposes of which is to obtain a tax advantage by reference to section 291.

2

The relevant tax advantage is to be counteracted by the making of such adjustments as are just and reasonable.

3

Any adjustments required to be made under this section (whether or not by an officer of Revenue and Customs) may be made by way of—

a

an assessment,

b

the modification of an assessment,

c

amendment or disallowance of a claim,

or otherwise.

4

In this section—

• “arrangement” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);

• “tax advantage” has the meaning given by section 1139.

Education Authority of Northern Ireland

987BEducation Authority of Northern Ireland

The Education Authority of Northern Ireland is not liable to corporation tax.

1B

Indexation allowance is not allowed in respect of changes shown by the retail prices indices for months after December 2017.

4B

In determining whether a chargeable gain is deemed to accrue under subsection (4), any disapplication of section 127 by paragraph 4(3)(a) of Schedule 7AC in a case in which that section would otherwise have applied shall be disregarded.

Adjustment of foreign tax on profits of overseas permanent establishment

71ACircumstances in which section 71B applies

1

Section 71B has effect in relation to an accounting period of a company resident in the United Kingdom which has an overseas permanent establishment (“the PE”) if, in that or any earlier accounting period, condition A or B is met.

2

Condition A is met in relation to an accounting period if, for the purposes of any tax chargeable under the law of the PE territory—

a

a loss or other amount attributable to the PE is deducted from or otherwise allowed against amounts of any person other than the company, and

b

as a result, there is a decrease in the tax chargeable in respect of a foreign taxable period ending in the accounting period.

3

Condition B is met in relation to an accounting period if—

a

tax is chargeable under the law of the PE territory in respect of the aggregate profits, or aggregate profits or gains, of the PE and persons other than the company,

b

a loss or other amount attributable to the PE is deducted from or otherwise allowed against, or is brought into account as a deduction or other allowance in calculating, amounts other than amounts of the PE, and

c

as a result, there is a decrease in the tax chargeable in respect of a foreign taxable period ending in the accounting period.

4

In this section—

• “foreign taxable period” means any period in respect of which the tax in question is chargeable under the law of the PE territory, and

• “the PE territory” means the territory in which the PE is situated.

71BReduction of foreign tax paid on profits of overseas PE

1

For the purposes of allowing credit relief under this Part, the amount of foreign tax paid in respect of the company's qualifying income from the PE in the accounting period is reduced (but not below nil) by the relevant amount for that period.

2

In calculating any amount chargeable to corporation tax, any deduction for an amount of foreign tax paid in respect of the company's qualifying income from the PE in the accounting period is reduced (but not below nil) by the relevant amount for that period.

3

In this section “the relevant amount” for the accounting period means the total of—

a

the amount of the decrease in the tax chargeable in respect of a foreign taxable period ending in the accounting period (if the accounting period is one in relation to which condition A or B in section 71A is met), and

b

any excess tax carried forward to the accounting period.

4

For this purpose excess tax is carried forward to the accounting period so far as the relevant amount for the previous accounting period exceeds the amount of foreign tax paid in respect of the company's qualifying income from the PE in that previous period.

5

In determining the relevant amount, a deduction or allowance of the kind referred to in condition A or B in section 71A is to be ignored if it results in a deduction or other allowance that is reduced under section 259JC (counteraction where mismatch arises because of a relevant multinational and the UK is the parent jurisdiction).

6

If, for any accounting period, it becomes necessary for the relevant amount to be reduced or increased, an adjustment may be made (whether or not by an officer of Revenue and Customs)—

a

by way of an assessment, the modification of an assessment, amendment or disallowance of a claim, or otherwise, and

b

despite any time limit imposed by or under any enactment.

7

In this section “the company's qualifying income from the PE” means the profits of the PE which are profits chargeable under Chapter 2 of Part 3 of CTA 2009 of a trade carried on partly, but not wholly, outside the United Kingdom.

aa

has effect subject to section 71B(2) (reduction of foreign tax paid on profits of overseas permanent establishment),

81Countering effect of avoidance arrangements

1

This section applies if each of conditions A to D of section 82 is met in relation to a person.

2

The effects of a scheme or arrangement that are referable to the purpose referred to in condition B of that section are to be counteracted by the making of such adjustments as are necessary.

3

Any adjustments required to be made by this section (whether or not by an officer of Revenue and Customs) may be made by way of—

a

an assessment,

b

the modification of an assessment, or

c

amendment or disallowance of a claim,

or otherwise.

1A

For the purposes of this section, arrangements made with a view to affording relief from double taxation include any arrangements which modify the effect of arrangements so made.

1ZA

For the purposes of this section, arrangements made with a view to affording relief from double taxation include any arrangements which modify the effect of arrangements so made.

1ZB

Arrangements to which effect is given under this section may include provision conferring (with or without other functions) functions relating to the determination of matters arising under the arrangements on a public authority in the United Kingdom or in a territory outside the United Kingdom.

4

In this section “any relevant trade or business” means any trade or property business carried on by the person carrying on the trade mentioned in subsection (1).

In Chapter 5A (deductions allowable at a fixed rate)
section 94C	exclusion of provisions of Chapter 5A for firms with partner who is not an individual
sections 94D to 94G	expenditure on vehicles

In Chapter 5A (deductions allowable at a fixed rate)
section 94C	exclusion of provisions of Chapter 5A for firms with partner who is not an individual
sections 94D to 94G	expenditure on vehicles

2A

But in determining whether condition A is met no account is to be taken of any claim for capital allowances made for the tax year 2013-14, the tax year 2016-17 or either of the intervening tax years.

or—

h

section 77E (display of VAT registration numbers on online marketplaces),

77BAJoint and several liability: non-UK sellers in breach of Schedule 1A registration requirement

1

This section applies where—

a

a person (“P”) who makes taxable supplies of goods through an online marketplace is in breach of a Schedule 1A registration requirement, and

b

the operator of the online marketplace knows, or should know, that P is in breach of a Schedule 1A registration requirement.

2

If the operator of the online marketplace does not secure the result in subsection (3), subsection (4) applies.

3

The result referred to in subsection (2) is that P does not offer goods for sale through the online marketplace in any period between—

a

the end of the period of 60 days beginning with the day on which the operator first knew, or should have known, that P was in breach of a Schedule 1A registration requirement, and

b

P ceasing to be in breach of a Schedule 1A registration requirement.

4

The operator is jointly and severally liable to the Commissioners for the amount of VAT payable by P in respect of all taxable supplies of goods made by P through the online marketplace in the relevant period.

5

The relevant period is the period—

a

beginning with the day on which the operator first knew, or should have known, that P was in breach of a Schedule 1A registration requirement, and

b

ending with P ceasing to be in breach of a Schedule 1A registration requirement.

6

But if the operator has been given a notice under section 77B in respect of P, the relevant period does not include—

a

any period for which the operator is jointly and severally liable for the amount mentioned in subsection (4) by virtue of section 77B, or

b

if the operator secures the result mentioned in section 77B(3), the period beginning with the day on which the operator is given the notice and ending with the day on which the operator secures that result.

7

P is in breach of a Schedule 1A registration requirement if P is liable to be registered under Schedule 1A to this Act, but is not so registered.

8

In this section “online marketplace” and “operator”, in relation to an online marketplace, have the same meaning as in section 77B.

77EDisplay of VAT registration numbers

1

This section applies where a person (“P”) offers, or proposes to offer, goods for sale through an online marketplace.

2

The operator of the online marketplace must take reasonable steps to check that—

a

any number provided to the operator (by P or another person) as P's VAT registration number is valid, and

b

any number displayed on the online marketplace as P's VAT registration number (under subsection (3) or otherwise) is valid.

3

If a number is provided to the operator (by P or another person) as P's VAT registration number and the number is valid, the operator must secure that it is displayed on the online marketplace as P's VAT registration number no later than the time mentioned in subsection (4).

4

The time is—

a

the end of the period of 10 days beginning with the day on which the operator is provided with the number, or

b

if the number is provided before P offers goods for sale through the online marketplace, the later of—

i

the end of the period in paragraph (a), and

ii

the end of the day on which P first offers goods for sale through the online marketplace.

5

If the operator becomes aware that a number displayed on the online marketplace as P's VAT registration number (under subsection (3) or otherwise) is not valid, the operator must secure that it is removed from the online marketplace before the end of the relevant period.

6

The relevant period is the period of 10 days beginning with the day on which the operator first became aware that the number was not valid.

7

A number is provided or displayed as P's VAT registration number only if it is provided or displayed in connection with P offering, or proposing to offer, goods for sale through the online marketplace.

8

A number provided or displayed as P's VAT registration number is valid only if—

a

P is registered under this Act, and

b

the number is P's VAT registration number.

9

In this section—

• “online marketplace” and “operator”, in relation to an online marketplace, have the same meaning as in section 77B;

• “VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.

aa

a fire and rescue authority under the Fire and Rescue Services Act 2004, if the authority does not fall within paragraph (a);

ab

the Scottish Fire and Rescue Service;

fa

the Scottish Police Authority;

fb

the Police Service of Northern Ireland and the Northern Ireland Policing Board;

57BFirst-time buyers

1

Schedule 6ZA provides relief for first-time buyers.

2

Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.

SCHEDULE 6ZARelief for first-time buyers

PART 1Eligibility for relief

Eligibility for relief

1

1

Relief may be claimed for a chargeable transaction if the following conditions are met (but this is subject to sub-paragraph (7)).

2

The first condition is that the main subject-matter of the transaction consists of a major interest in a single dwelling (“the purchased dwelling”).

3

The second condition is that the relevant consideration for the transaction (other than any consisting of rent) is not more than £500,000.

4

The third condition is that the purchaser, or (if more than one) each of the purchasers, is a first-time buyer who intends to occupy the purchased dwelling as the purchaser's only or main residence.

5

The fourth condition is that—

a

the transaction is not linked to another land transaction, or

b

the transaction is linked only to land transactions that are within sub-paragraph (6).

6

A land transaction is within this sub-paragraph if the main subject-matter of the transaction consists of—

a

an interest in land that is or forms part of the garden or grounds of the purchased dwelling, or

b

an interest in or right over land that subsists for the benefit of—

i

the purchased dwelling, or

ii

land that is or forms part of the garden or grounds of the purchased dwelling.

7

Relief may not be claimed under this paragraph for a chargeable transaction if it is a higher rates transaction for the purposes of paragraph 1 of Schedule 4ZA.

Eligibility for relief: linked transactions within paragraph 1(6)

2

1

Where a land transaction (“the main transaction”) is eligible for relief under paragraph 1 (or would be if it were a chargeable transaction), relief may also be claimed for any chargeable transaction that is linked to the main transaction.

2

But relief may not be claimed under this paragraph for a chargeable transaction if the purchaser, or (if more than one) any of the purchasers in relation to the transaction is not a purchaser in relation to the main transaction.

Eligibility for relief: alternative finance arrangements

3

1

This paragraph applies in relation to a land transaction which is the first transaction under an alternative finance arrangement entered into between a person and a financial institution.

2

The person (rather than the institution) is to be treated as the purchaser in relation to the transaction for the purposes of paragraphs 1(4) and 2(2).

3

In this paragraph—

• “alternative finance arrangement” means an arrangement of a kind mentioned in section 71A(1) or 73(1),

• “financial institution” has the meaning it has in those sections (see section 73BA), and

• “first transaction”, in relation to an alternative finance arrangement, has the meaning given by section 71A(1)(a) or (as the case may be) section 73(1)(a)(i).

PART 2The Relief

The relief

4

If relief is claimed under paragraph 1 or 2 for a chargeable transaction, the amount of tax chargeable in respect of the transaction is to be determined as if in section 55(1B) (amount of tax chargeable: general) for Table A there were substituted—

Table A: Residential

Relevant consideration	Percentage
So much as does not exceed £300,000	0%
Any remainder (so far as not exceeding £500,000)	5%

Withdrawal of relief

5

1

This paragraph applies if—

a

relief is claimed under paragraph 1 or 2 for a chargeable transaction (“the first transaction”), and

b

the effect of another land transaction (“the later transaction”) that is linked to the first transaction is that the first transaction ceases to be a transaction for which relief may be claimed under that paragraph.

2

Tax or (as the case may be) additional tax is chargeable on the first transaction as if the claim had not been made.

PART 3Interpretation

“First-time buyer”

6

1

In this Schedule “first-time buyer” means an individual who—

a

has not previously been a purchaser in relation to a land transaction the main subject-matter of which was a major interest in a dwelling,

b

has not previously acquired an equivalent interest in a dwelling situated in a country or territory outside England, Wales and Northern Ireland,

c

has not previously been, or been one of the persons who was, “the person” for the purposes of section 71A or 73 in a case where the main subject-matter of the first transaction within the meaning of the section concerned was a major interest in a dwelling, and

d

would not have been such a person for those purposes in such a case if the provisions mentioned in paragraph (c) had been in force, and had had effect in the country or territory concerned at all material times (subject, where required, to appropriate modifications).

2

For the purposes of sub-paragraph (1)(b) and (d), ignore a lease which has less than 21 years to run at the beginning of the day after the date on which it is acquired.

“Relevant consideration”

7

In this Schedule “relevant consideration” means—

a

in the case of a transaction that is not one of a number of linked transactions, the chargeable consideration for the transaction, and

b

in the case of a transaction that is one of a number of linked transactions, the total of the chargeable consideration for all those transactions.

“Major interest”

8

The main subject-matter of a transaction is not a major interest for the purposes of this Schedule if it is a term of years absolute which has less than 21 years to run at the beginning of the day after the effective date of the transaction.

What counts as a dwelling

9

1

This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.

2

A building or part of a building counts as a dwelling if—

a

it is used or suitable for use as a single dwelling, or

b

it is in the process of being constructed or adapted for such use.

3

Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on that land) is taken to be part of that dwelling.

4

Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.

5

The main subject-matter of a transaction is also taken to consist of a major interest in a dwelling if—

a

substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,

b

the main subject-matter of the transaction consists of a major interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a single dwelling, and

c

construction or adaptation of the building, or part of a building, has not begun by the time the contract is substantially performed.

6

In sub-paragraph (5)—

• “contract” includes any agreement,

• “relevant deeming provision” means any of sections 44 to 45A or paragraph 5(1) or (2) of Schedule 2A or paragraph 12 of Schedule 17A, and

• “substantially performed” has the same meaning as in section 44.

7

A building or part of a building used for a purpose specified in section 116(2) or (3) is not used as a dwelling for the purposes of sub-paragraphs (2) or (5).

8

Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use.

7

This section does not apply to regulations containing only provision varying Schedule 6ZA or paragraph 16 of Schedule 9 which does not increase any person's liability to tax.

16First-time buyers

1

This paragraph applies where—

a

a lease is granted as mentioned in sub-paragraph (1)(a) of paragraph 2 and the conditions in sub-paragraph (2) of that paragraph are met but no election is made for tax to be charged in accordance with that paragraph,

b

a lease is granted as mentioned in sub-paragraph (1)(a) of paragraph 4 and the conditions in sub-paragraph (2) of that paragraph are met but no election is made for tax to be charged in accordance with that paragraph,

c

paragraph 4A applies in relation to the acquisition of an interest (but the acquisition is not exempt from charge by virtue of sub-paragraph (2) of that paragraph),

d

a shared ownership trust is declared but no election is made for tax to be charged in accordance with paragraph 9, or

e

an equity-acquisition payment is made under a shared ownership trust (but the equity-acquisition payment, and the consequential increase in the purchaser's beneficial interest, are not exempt from charge by virtue of paragraph 10).

2

Schedule 6ZA (relief for first-time buyers) does not apply in relation to—

a

the acquisition of the lease,

b

the acquisition of the interest,

c

the declaration of the shared ownership trust, or

d

the equity-acquisition payment and the consequential increase in the purchaser's beneficial interest.

9A

1

Paragraph 6 of Schedule 6ZA (relief for first-time buyers: definition of “first-time buyer”) is amended as follows.

2

In sub-paragraph (1)(b)—

a

after “acquired” insert

—

i

b

at the end insert

or

ii

an interest of a kind mentioned in section 117(2) in a dwelling situated in Wales,

3

In sub-paragraph (2) after “lease” insert “ or, in the case of a dwelling situated in Wales, a term of years absolute ”.

1GC

1

This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies.

2

If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—

a

the applicable CO₂ emissions figure, and

b

whether the vehicle qualifies for the reduced rate of duty or is liable to the standard rate of duty.

3

If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO₂ emissions figure.

Table 1 - vehicles other than higher rate diesel vehicles

CO2 emissions figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard rate
g/km	g/km	£	£
0	50		10
50	75	15	25
75	90	95	105
90	100	115	125
100	110	135	145
110	130	155	165
130	150	195	205
150	170	505	515
170	190	820	830
190	225	1230	1240
225	255	1750	1760
255	-	2060	2070

Table 2 - higher rate diesel vehicles

CO2 emissions figure		Rate
(1)	(2)	(3)
Exceeding	Not exceeding	Rate
g/km	g/km	£
0	50	25
50	75	105
75	90	125
90	100	145
100	110	165
110	130	205
130	150	515
150	170	830
170	190	1240
190	225	1760
225	255	2070
255	-	2070

4

For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.

5

A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).

6

“Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.

TABLE

1 Cigarettes	An amount equal to the higher of— a 16.5% of the retail price plus £217.23 per thousand cigarettes, or b £280.15 per thousand cigarettes.
2 Cigars	£270.96 per kilogram
3 Hand-rolling tobacco	£221.18 per kilogram
4 Other smoking tobacco and chewing tobacco	£119.13 per kilogram

2

The officer may at any reasonable time enter and inspect the premises.

3

The officer may inspect, examine and take account of any goods found on the premises.

4

The officer may require a relevant person to provide any assistance that is reasonable for the purpose of exercising the power in subsection (3).

5

For example, the officer may require a relevant person to move, open or unpack goods and containers.

6

The officer may, for the purpose of exercising the power in subsection (3)—

a

move, open, or unpack goods and containers;

b

search containers and anything in them;

c

mark goods and containers.

7

The Commissioners are not to bear any costs incurred by a relevant person in complying with a requirement under subsection (4).

8

But the Commissioners are to bear the costs of anything done by the officer under subsection (6).

9

In this section “relevant person” means—

a

the person to whom this Chapter applies;

b

the occupier of the premises;

c

a person who has (or appears to have) possession or control of the goods;

d

a person who is (or appears to be) acting on behalf of a person within any of paragraphs (a) to (c).

10

Section 159(2) of the Customs and Excise Management Act 1979 (examinations of goods to be at a place appointed by the Commissioners) does not apply to an examination under subsection (3).