PART 1 Income tax, corporation tax and capital gains tax
Employment income and social security income
8.Determining the appropriate percentage for a car: tax year 2020-21 onwards
9.Determining the appropriate percentage for a car: tax year 2020-21 only
10.Determining the appropriate percentage for a car: tax year 2021-22 only
11.Apprenticeship bursaries paid to persons leaving local authority care
12.Tax treatment of certain Scottish social security benefits
14.Voluntary office-holders: payments in respect of expenses
15.Loan charge not to apply to loans or quasi-loans made before 9 December 2010
16.Election for loan charge to be split over three tax years
17.Loan charge reduced where underlying liability disclosed but unenforceable
18.Relief from interest on tax payable by a person subject to the loan charge
20.Repaying sums paid to HMRC under agreements relating to certain loans etc
PART 4 Miscellaneous and final
SCHEDULES
Workers' services provided through intermediaries
PART 1 Amendments to Chapter 8 of Part 2 of ITEPA 2003
2.For the heading of the Chapter substitute “Workers' services provided...
3.(1) Section 48 (scope of Chapter) is amended as follows....
4.(1) Section 50 (worker treated as receiving earnings from employment)...
5.After section 60 insert— When a person qualifies as small...
6.In section 61(1) (interpretation), in the definition of company, before...
PART 2 Amendments to Chapter 10 of Part 2 of ITEPA 2003
8.For the heading of the Chapter substitute “Workers' services provided...
9.(1) Section 61K (scope of Chapter) is amended as follows....
10.In section 61L (meaning of “public authority”) in subsection (1)—...
11.(1) Section 61M (engagements to which the Chapter applies) is...
12.(1) Section 61N (worker treated as receiving earnings from employment)...
13.After section 61N insert— Meaning of status determination statement (1) For the purposes of section 61N “status determination statement”...
14.In section 61O(1) (conditions where intermediary is a company) for...
15.In section 61R (application of Income Tax Acts in relation...
16.For section 61T substitute— Client-led status disagreement process (1) This section applies if, before the final chain payment...
17.(1) Section 61W (prevention of double charge to tax and...
PART 3 Consequential and miscellaneous amendments
18.In section 61D of ITEPA 2003 (managed service companies: worker...
19.After section 688A of ITEPA 2003 insert— Workers' services provided...
20.In section 60 of FA 2004 (construction industry scheme: meaning...
21.For the italic heading before section 141A of CTA 2009...
23.(1) Part 13 of CTA 2009 (additional relief for expenditure...
PART 4 Commencement and transitional provisions
The loan charge: consequential amendments
PART 1 Amendments to F(No.2)A 2017 in consequence of section 15
1.Schedule 11 to F(No.2)A 2017 (employment income provided through third...
3.For the italic heading before paragraph 2 substitute “Meaning of...
4.In paragraph 2 (meaning of “loan”, “quasi-loan” and “approved repayment...
6.In paragraph 5 (meaning of “outstanding”: loans where A or...
7.In paragraph 13 (meaning of “outstanding”: quasi-loans where A or...
8.Omit paragraph 19 (meaning of “approved fixed term loan”) and...
9.For the heading of Part 2 substitute “ Accelerated payments...
10.Omit paragraphs 20 to 22 and the italic headings before...
12.(1) Paragraph 23 (accelerated payments) is amended as follows.
13.(1) Paragraph 35A (when the duty to provide loan charge...
14.In paragraph 35B (duty of appropriate third party to provide...
15.(1) Paragraph 35D (meaning of “loan charge information”) is amended...
16.(1) Paragraph 36 (duty to provide loan charge information to...
17.Schedule 12 to F(No.2)A 2017 (trading income provided through third...
18.For the italic heading before paragraph 2 substitute “Meaning of...
19.In paragraph 2 (meaning of “loan”, “quasi-loan” and “approved repayment...
20.Omit paragraphs 15 to 18 and the italic heading before...
21.(1) Paragraph 19 (accelerated payments: application of paragraph 20) is...
22.In paragraph 23 (meaning of “loan charge information”) in sub-paragraph...
PART 2 Amendments in consequence of section 16
26.Schedule 11 to F(No.2)A 2017 (employment income provided through third...
27.In paragraph 2 (meaning of “loan”, “quasi-loan” and “approved repayment...
28.In paragraph 3(1) (meaning of “outstanding”: loans) for “paragraph 1”...
30.In paragraph 5 (meaning of “outstanding”: loans where A or...
31.In paragraph 7 (meaning of “outstanding”: loans in currencies other...
32.In paragraph 10 (meaning of “outstanding”: loans made in a...
33.In paragraph 11(1) (meaning of “outstanding”: quasi-loans) for “paragraph 1”...
34.In paragraph 12 (certain payments or transfers to be disregarded...
35.In paragraph 13 (meaning of “outstanding”: quasi-loans where A or...
36.In paragraph 15 (meaning of “outstanding”: quasi-loans in currencies other...
37.In paragraph 18 (meaning of “outstanding”: quasi-loans made in a...
38.After paragraph 35 insert— Exclusion for relevant step within paragraph...
PART 1 Corporate capital loss restriction
Restriction on deduction from chargeable gains: main provisions
1.Part 7ZA of CTA 2010 (restrictions on obtaining certain deductions)...
2.After section 269ZB insert— Restriction on deductions from chargeable gains...
3.(1) Section 269ZC (restriction on deductions from non-trading profits) is...
4.In section 269ZD (restriction on deductions from total profits), in...
5.In section 269ZF (relevant profits), after subsection (2) insert—
7.In section 269ZF(4) (calculation of modified total profits)—
Minor and consequential amendments to Part 7ZA of CTA 2010
25.(1) Section 269ZB (restriction on deductions from trading profits) is...
26.In section 269ZC (restriction on deductions from non-trading profits) omit...
27.In section 269ZD (restriction on deductions from total profits) omit...
28.After section 269ZD insert— References to a company's “deductions allowance”...
29.(1) Section 269ZF (“relevant trading profits” and “relevant non-trading profits”)...
30.(1) Section 269ZFA (“relevant profits”) is amended as follows.
31.In section 269ZG (general insurance companies: excluded accounting periods), in...
32.In section 269ZR (deductions allowance for company in a group),...
33.In section 269ZW (deductions allowance for company not in a...
34.In section 269ZZ (company tax return to specify amount of...
35.(1) Section 269ZZA(1) (excessive specification of deductions allowance: application of...
PART 2 Corporate capital loss deductions: miscellaneous provision
PART 3 Commencement and anti-forestalling provision
Structures and buildings allowances
4.In section 270AA(2) (entitlement to structures and buildings allowances), at...
5.In section 270BB (capital expenditure incurred on construction), in subsection...
6.In section 270BL (apportionment of sums partly referable to non-qualifying...
7.In section 270IA (evidence of qualifying expenditure etc), in subsection...
Non-UK resident companies carrying on UK property businesses etc
CT payment plans for tax on certain transactions with EEA residents
Digital services tax: returns, enquiries, assessments and appeals
Digital services tax: minor and consequential amendments
4.In section 13ZB(5), in paragraph (b) of the definition of...
8.For section 14E substitute— Restrictions on use of certain fuel...
9.For section 14F substitute— Penalties for contravention of section 14E...
10.In section 20AAA(4)(a) after “vehicle” insert “ or as fuel...
11.In section 24 (control of use of duty-free and rebated...
12.In section 27(1) at the appropriate place insert— “private pleasure...
13.(1) Schedule 4 (regulations under section 24) is amended as...
19.Different days may be appointed for different purposes or different...
20.The Treasury may by regulations make such transitional, transitory or...
21.The Treasury may by regulations make such amendments of any...
22.A statutory instrument containing regulations under paragraph 21 is subject...
23.Any power to make regulations under this Schedule is exercisable...
Amendments relating to the operation of the GAAR
Protecting adjustments under the GAAR before time limits expire
2.In section 209 (counteracting the tax advantage), for subsection (6)...
3.After section 209 insert— Protective GAAR notices (1) An officer of Revenue and Customs may give a...
4.After section 209AA (as inserted by paragraph 3) insert— Adjustments...
5.After section 209AB (as inserted by paragraph 4) insert— Sections...
6.Omit sections 209A to 209F (provisional counteraction notices).
7.In section 214(1) (interpretation of Part 5 of FA 2013),...
10.The amendment made by paragraph 2 has effect in relation...
11.The amendment made by paragraph 3 has effect in relation...
12.The amendment made by paragraph 4 has effect in relation...
14.The amendment made by paragraph 9 has effect in relation...
15.In paragraphs 10 to 14 “the commencement date” means the...
Tax relief for scheme payments etc
Taxation of coronavirus support payments
Accounting for coronavirus support payments referable to a business
Amounts not referable to activities of a business which is being carried on
Charge if person not entitled to coronavirus support payment
Calculation of tax liability: companies chargeable to corporation tax
Penalty for failure to notify: knowledge of non-entitlement to payment