The Enactment of Extra-Statutory Concessions Order 2009
1Citation, commencement and effect
The Income Tax (Earnings and Pensions) Act 2003
2Certain benefits provided under old schemes not taxed
The Income Tax (Trading and Other Income) Act 2005
3Subsistence expenses
The Taxation of Chargeable Gains Act 1992
4Disposals where assets lost or destroyed, or become of negligible value
5Shares in close company transferring assets at an undervalue
6Roll-over relief: activities other than trades
7Period of absence due to work of spouse or civil partner
8Resumption of residence after period of absence due to work
9Disposals of private residence in connection with divorce, etc
10Sale of private residence under certain agreements with employer, etc
11Employee trusts
12Works of art etc.
The Inheritance Tax Act 1984
13Foreign-owned works of art
14Decorations and awards
The Oil Taxation Act 1975
15Oil allowance
The Alcoholic Liquor Duties Act 1979
16Spirits contained in flavourings
The Value Added Tax Act 1994
17Value of imported goods

2009 No. 730

Income Tax
Capital Gains Tax
Inheritance Tax
Petroleum Revenue Tax
Excise
Value Added Tax

The Enactment of Extra-Statutory Concessions Order 2009

Made

Coming into force

The Treasury make the following Order in exercise of the powers conferred by section 160 of the Finance Act 20081.

In accordance with section 160(7) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.