2004 c. 12
Finance Act 2004 (2004 c. 12)
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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This instrument is too large to display on one page. It is divided into the parts below; open a part to read its sections, each of which links to its full text.
Part 1 — Excise dutiess 1–s 18 · 18 sections
Tobacco products dutys 1 · 1 section
Alcoholic liquor dutiess 2–s 4 · 3 sections
Hydrocarbon oil etc dutiess 5–s 14 · 10 sections
Betting and gaming dutiess 15–s 16 · 2 sections
Amusement machine licence dutys 17 · 1 section
Vehicle excise dutys 18 · 1 section
Part 2 — Value added taxs 19–s 22 · 4 sectionsPart 3 — Income tax, corporation tax and capital gains taxs 23–s 148 · 130 sectionsChapter 1 — Income tax and corporation tax charge and rate bandss 23–s 29 · 7 sectionsIncome taxs 23–s 24 · 2 sections
Corporation taxs 25–s 28 · 4 sections
Trustss 29 · 1 section
Chapter 2 — Corporation tax: generals 30–s 56 · 28 sectionsTransfer pricings 30–s 32 · 3 sections
Penalties: temporary relaxations 33 · 1 section
Thin capitalisations 34–s 36 · 3 sections
Transfer pricing and thin capitalisation: commencements 37 · 1 section
Expenses of companies with investment business and insurance companiess 38–s 44 · 7 sections
Amounts reversing expenses of management deducteds 45 · 1 section
Power to make consequential amendmentss 46 · 1 section
Insurance companies: miscellaneouss 47 · 1 section
Loan relationships and derivative contractss 48–s 49 · 2 sections
Accounting practices 50–s 54 · 5 sections
Miscellaneouss 55–s 56 · 3 sections
Chapter 3 — Construction industry schemes 57–s 77 · 23 sectionsIntroductions 57–s 59 · 3 sections
Deductions on account of tax from contract payments to sub-contractorss 60–s 62 · 3 sections
Registration of sub-contractorss 63–s 68 · 6 sections
Verification, returns , security etc and penaltiess 69–s 72 · 5 sections
Supplementarys 73–s 77 · 6 sections
Chapter 4 — Personal taxations 78–s 92 · 15 sectionsTaxable benefitss 78–s 82 · 5 sections
Gift aids 83 · 1 section
Gifts with a reservations 84 · 1 section
Employment-related securities and optionss 85–s 90 · 6 sections
Miscellaneouss 91–s 92 · 2 sections
Chapter 5 — Enterprise incentivess 93–s 96 · 4 sectionsChapter 6 — Exemption from income tax for certain interest and royalty paymentss 97–s 106 · 10 sectionsIntroductorys 97 · 1 section
Exemption from income taxs 98–s 99 · 2 sections
Exemption noticess 100 · 1 section
Payment without deductions 101–s 102 · 2 sections
Special relationships and anti-avoidances 103–s 104 · 2 sections
Supplementarys 105–s 106 · 2 sections
Chapter 7 — Savings income: double taxation arising from withholding taxs 107–s 115 · 9 sectionsIntroductorys 107 · 1 section
Credit etc for special withholding taxs 108–s 110 · 3 sections
Computation of income etcs 111–s 112 · 2 sections
Certificates to avoid levy of special withholding taxs 113–s 114 · 2 sections
SupplementaryMs 115 · 1 section
Chapter 8 — Chargeable gainss 116–s 118 · 3 sectionsChapter 9 — Avoidance involving loss relief or partnerships 119–s 133 · 16 sectionsIndividuals benefited by film reliefs 119–s 123 · 6 sections
Individuals in partnership: restriction of reliefs 124–s 125 · 2 sections
Individuals in partnership: exit charges 126–s 130 · 5 sections
Companies in partnerships 131–s 133 · 3 sections
Chapter 10 — Avoidance: miscellaneouss 134–s 140 · 7 sectionsChapter 11 — Miscellaneouss 141–s 148 · 8 sectionsReliefs for businesss 141–s 144 · 4 sections
Offshore matterss 145–s 146 · 2 sections
Healths 147–s 148 · 2 sections
Part 4 — Pension schemes etcs 149–s 284 · 267 sectionsChapter 1 — Introductions 149–s 152 · 4 sectionsIntroductorys 149 · 1 section
Main conceptss 150–s 152 · 3 sections
Chapter 2 — Registration of pension schemess 153–s 159D · 18 sectionsRegistrations 153–s 156A · 11 sections
De-registrations 157–s 159D · 7 sections
Chapter 3 — Payments by registered pension schemess 160–s 185J · 43 sectionsIntroductorys 160–s 163 · 4 sections
Authorised member paymentss 164–s 171 · 8 sections
Unauthorised member paymentss 172–s 174A · 9 sections
Authorised employer paymentss 175–s 180 · 6 sections
Unauthorised employer paymentss 181 · 1 section
Alternatively secured pensionss 181A · 1 section
Borrowings 182–s 185 · 4 sections
Income and gains from taxable propertys 185A–s 185I · 9 sections
Repayments of lump sumss 185J · 1 section
Chapter 4 — Registered pension schemes: tax reliefs and exemptionss 186–s 203 · 35 sectionsScheme investmentss 186–s 187 · 2 sections
Members' contributionss 188–s 195A · 12 sections
Employers' contributionss 196–s 201 · 19 sections
Inland Revenue contributionss 202 · 1 section
Inheritance tax exemptionss 203 · 1 section
Chapter 5 — Registered pension schemes: tax chargess 204–s 242 · 82 sectionsCharges on authorised paymentss 204–s 207 · 5 sections
Unauthorised payments charges 208–s 213 · 6 sections
...s 213A–s 226 · 29 sections
Annual allowance charges 227–s 238ZB · 38 sections
Scheme sanction charges 239–s 241 · 3 sections
De-registration charges 242 · 1 section
CHAPTER 5A — Registered pension schemes established outside the United Kingdoms 242A–s 242E · 5 sectionsChapter 6 — Schemes that are not registered pension schemess 243–s 249 · 30 sectionsNon-UK schemess 243–s 244 · 2 sections
Non-UK schemes: the overseas transfer charges 244A–s 244JA · 22 sections
Employer-financed retirement benefit schemess 245–s 249 · 6 sections
Chapter 7 — Compliances 250–s 274 · 35 sectionsInformations 250–s 253 · 4 sections
Accounting and assessments 254–s 255 · 2 sections
Payments 255A–s 255B · 2 sections
Registration regulationss 256 · 1 section
Penaltiess 257–s 266 · 10 sections
Relief from liability in respect of returned unauthorised member paymentss 266A–s 266B · 2 sections
Discharge of tax liability: good faiths 267–s 269 · 3 sections
Scheme administrators 270–s 274 · 11 sections
Chapter 8 — Supplementarys 274A–s 284 · 15 sectionsInterpretations 274A · 1 section
National Employment Savings Trust and Master Trust schemess 274B · 1 section
Dormant pension benefitss 274ZB · 1 section
Interpretations 275–s 280 · 8 sections
Other supplementary provisionss 281–s 284 · 4 sections
Part 5 — Oils 285–s 288 · 4 sectionsPart 6 — Other taxess 289–s 305 · 17 sectionsClimate change levys 289 · 1 section
Aggregates levys 290–s 291 · 2 sections
Lorry road-user charges 292 · 1 section
Inheritance taxs 293–s 295 · 3 sections
Stamp duty land tax and stamp dutys 296 · 1 section
Stamp duty land taxs 297–s 305 · 9 sections
Part 7 — Disclosure of tax avoidance schemess 305A–s 319 · 39 sectionsPart 8 — Miscellaneous matterss 320–s 325 · 6 sectionsPart 9 — Supplementary provisionss 326–s 328 · 3 sectionsScheduless 1–Sch 41 para 3 · 834 sections
SCHEDULE 1 — New Schedule 2A to the Alcoholic Liquor Duties Act 1979s 1–s 12 · 12 sectionsSCHEDULE 2A — Duty stampss 1–s 12 · 12 sectionsRetail containers to be stampeds 1 · 1 section
Power to alter liquors, and capacity of container, to which this Schedule appliess 2 · 1 section
Acquisition of and payment for duty stampss 3 · 1 section
Regulationss 4 · 1 section
Offences of possession, sale etc of unstamped containerss 5 · 1 section
Offence of using premises for sale of liquor in or from unstamped containerss 6 · 1 section
Alcohol sales ban following conviction for offence under paragraph 6s 7 · 1 section
Penalty for altering duty stampss 8 · 1 section
Penalty for affixing wrong, altered or forged stamps, or over-labellings 9 · 1 section
Penalty for failing to comply with regulationss 10 · 1 section
Forfeiture of forged, altered or stolen duty stampss 11 · 1 section
Interpretations 12 · 1 section
SCHEDULE 2 — Disclosure of value added tax avoidance schemesSch 2 para 1–Sch 2 para 6 · 6 sectionsPart 1 — Principal amendments of Value Added Tax Act 1994Sch 2 para 1–Sch 2 para 2 · 2 sectionsPart 2 — Consequential amendmentsSch 2 para 3–Sch 2 para 6 · 4 sectionsSCHEDULE 3 — Corporation tax: the non-corporate distribution rate: supplementary provisionsSch 3 para 1–Sch 3 para 18 · 18 sectionsPart 1 — General provisionsSch 3 para 1–Sch 3 para 5 · 5 sectionsIntroductionSch 3 para 1 · 1 section
Meaning of “non-corporate distribution”Sch 3 para 2 · 1 section
Calculation of company’s “underlying rate of corporation tax”Sch 3 para 3 · 1 section
Matching: distributions not exceeding basic profitsSch 3 para 4 · 1 section
Matching: distributions exceeding basic profitsSch 3 para 5 · 1 section
Part 2 — Allocation of excess NCDs to other companiesSch 3 para 6–Sch 3 para 12 · 7 sectionsAllocation of excess NCDs to other companiesSch 3 para 6 · 1 section
Allocation of excess NCDs to other group companiesSch 3 para 7 · 1 section
Allocation of excess NCDs: period or periods to which amount to be allocatedSch 3 para 8 · 1 section
Allocation of excess NCDs: degroupingSch 3 para 9 · 1 section
Allocation of excess NCDs: procedureSch 3 para 10 · 1 section
Allocation of excess NCDs: amounts proving to be excessiveSch 3 para 11 · 1 section
Allocation of excess NCDs to companies not resident in the United KingdomSch 3 para 12 · 1 section
Part 3 — Other supplementary provisionsSch 3 para 13–Sch 3 para 18 · 6 sectionsCarry forward of excess NCDsSch 3 para 13 · 1 section
Definition of a groupSch 3 para 14 · 1 section
Accounting period treated as ending if company ceases to be a member of a groupSch 3 para 15 · 1 section
Treatment of distributions made otherwise than in an accounting periodSch 3 para 16 · 1 section
Holding companies treated as carrying on a businessSch 3 para 17 · 1 section
InterpretationSch 3 para 18 · 1 section
SCHEDULE 4 — Amendments relating to the rate applicable to trustsSch 4 para 1–Sch 4 para 3 · 3 sectionsSums paid to settlor otherwise than as incomeSch 4 para 1 · 1 section
Trustees chargeable to income tax at 30 per cent in certain casesSch 4 para 2 · 1 section
CommencementSch 4 para 3 · 1 section
SCHEDULE 5 — Provision not at arm’s length: related amendmentsSch 5 para 1–Sch 5 para 16 · 16 sectionsTaxes Management Act 1970Sch 5 para 1 · 1 section
Notice of enquirySch 5 para 1 · 1 section
Income and Corporation Taxes Act 1988Sch 5 para 2–Sch 5 para 4 · 3 sections (1 directly here)
Petroleum extraction activities: ring fence trade: charges on incomeSch 5 para 3 · 1 section
Assumptions for calculating chargeable profits etc: transfer pricingSch 5 para 4 · 1 section
Finance Act 1996Sch 5 para 5–Sch 5 para 8 · 4 sections
Loan relationships: introductorySch 5 para 5 · 1 section
Transactions not at arm’s lengthSch 5 para 6 · 1 section
Continuity of treatment: groups etc.Sch 5 para 7 · 1 section
Amounts imputed under Schedule 28AA to the Taxes Act 1988Sch 5 para 8 · 1 section
Finance Act 1998Sch 5 para 9–Sch 5 para 10 · 2 sections
IntroductorySch 5 para 9 · 1 section
Scope of enquirySch 5 para 10 · 1 section
Finance Act 2000Sch 5 para 11–Sch 5 para 13 · 3 sections
Introductory: tonnage tax: transactions not at arm’s lengthSch 5 para 11 · 1 section
Transactions between tonnage tax company and another personSch 5 para 12 · 1 section
Transactions between tonnage tax trade and other activities of same companySch 5 para 13 · 1 section
Finance Act 2002Sch 5 para 14–Sch 5 para 16 · 3 sections
SCHEDULE 6 — Expenses of companies with investment business and insurance companiesSch 6 para 1–Sch 6 para 9 · 9 sectionsIncome and Corporation Taxes Act 1988Sch 6 para 1–Sch 6 para 6 · 6 sections (1 directly here)
Incidental costs of obtaining loan financeSch 6 para 2 · 1 section
Change in ownership of investment company: deductions generally.Sch 6 para 3 · 1 section
Deductions: assets transferred within groupSch 6 para 4 · 1 section
Change in ownership of company carrying on property businessSch 6 para 5 · 1 section
Change in ownership of company with unused non-trading loss on intangible fixed assetsSch 6 para 6 · 1 section
Finance Act 1989Sch 6 para 7–Sch 6 para 8 · 2 sections
Charge of certain receipts of basic life assurance businessSch 6 para 7 · 1 section
Spreading of relief for acquisition expensesSch 6 para 8 · 1 section
Finance Act 1996Sch 6 para 9 · 1 section
SCHEDULE 7 — Insurance companies etcSch 7 para 1–Sch 7 para 9 · 9 sectionsTransfers of businessSch 7 para 1–Sch 7 para 5 · 5 sections
Chargeable gainsSch 7 para 6 · 1 section
Double taxationSch 7 para 7 · 1 section
Meaning of “referable”Sch 7 para 8–Sch 7 para 9 · 2 sections
SCHEDULE 8 — Loan relationships: miscellaneous amendmentsSch 8 para 1–Sch 8 para 7 · 7 sectionsIntroductorySch 8 para 1 · 1 section
Late interest: close companies where limited partnership is collective investment scheme etcSch 8 para 2 · 1 section
Bad debts etc: release of amount where creditor is subject to insolvency proceedingsSch 8 para 3 · 1 section
Bad debt etc: parties having connection and creditor in insolvent administrative receivershipSch 8 para 4 · 1 section
Deemed assignment of assets and liabilities on company ceasing to be resident in UK etcSch 8 para 5 · 1 section
Discounted securities of close companies: limited partnership collective investment scheme etcSch 8 para 6 · 1 section
Interpretation of references to major interestSch 8 para 7 · 1 section
SCHEDULE 9 — Derivative contracts: miscellaneous amendmentsSch 9 para 1–Sch 9 para 5 · 5 sectionsIntroductorySch 9 para 1 · 1 section
Power to amend provisions of Schedule 26Sch 9 para 2 · 1 section
Deemed assignment of derivative contracts on company ceasing to be resident in UK etcSch 9 para 3 · 1 section
Derivative contracts for unallowable purposesSch 9 para 4 · 1 section
Open-ended investment companies: capital profits and lossesSch 9 para 5 · 1 section
SCHEDULE 10 — Amendment of enactments that operate by reference to accounting practiceSch 10 para 1–Sch 10 para 79 · 79 sectionsPart 1 — Loan relationshipsSch 10 para 1–Sch 10 para 46 · 46 sectionsMain computational provisionsSch 10 para 1–Sch 10 para 17 · 17 sections
Special computational provisionsSch 10 para 18–Sch 10 para 36 · 19 sections
Collective investment schemes etc.Sch 10 para 37–Sch 10 para 42 · 6 sections
Consequential amendmentsSch 10 para 43–Sch 10 para 46 · 4 sections
Part 2 — Derivative contractsSch 10 para 47–Sch 10 para 70 · 24 sectionsMethod of taxationSch 10 para 47–Sch 10 para 48 · 2 sections
Accounting methodsSch 10 para 49–Sch 10 para 51 · 3 sections
Special provision for bad debt etc.Sch 10 para 52–Sch 10 para 53 · 2 sections
Special computational provisionsSch 10 para 54–Sch 10 para 58 · 5 sections
Collective investment schemesSch 10 para 59–Sch 10 para 63 · 5 sections
MiscellaneousSch 10 para 64–Sch 10 para 67 · 4 sections
InterpretationSch 10 para 68–Sch 10 para 69 · 2 sections
Consequential amendmentSch 10 para 70 · 1 section
Part 3 — Intangible fixed assetsSch 10 para 71–Sch 10 para 76 · 6 sectionsExcluded assets: assets in respect of which capital allowances previously madeSch 10 para 71 · 1 section
Adjustment on change of accounting policySch 10 para 72 · 1 section
References to amounts recognised in profit and loss accountSch 10 para 73 · 1 section
Consequential amendmentsSch 10 para 74–Sch 10 para 76 · 3 sections
Part 4 — Foreign currency accountingSch 10 para 77–Sch 10 para 79 · 3 sectionsMain provisionsSch 10 para 77 · 1 section
Consequential amendmentsSch 10 para 78 · 1 section
Transitional provisionSch 10 para 79 · 1 section
SCHEDULE 11 — Conditions for registration for gross paymentSch 11 para 1–Sch 11 para 16 · 19 sectionsPart 1 — Conditions to be satisfied by individualsSch 11 para 1–Sch 11 para 4 · 4 sectionsGeneralSch 11 para 1 · 1 section
The business testSch 11 para 2 · 1 section
The turnover testSch 11 para 3 · 1 section
The compliance testSch 11 para 4 · 1 section
Part 2 — Conditions to be satisfied by firmsSch 11 para 5–Sch 11 para 8A · 5 sectionsGeneralSch 11 para 5 · 1 section
The business testSch 11 para 6 · 1 section
The turnover testSch 11 para 7 · 1 section
The compliance testSch 11 para 8 · 1 section
Exception from compliance test: firmsSch 11 para 8A · 1 section
Part 3 — Conditions to be satisfied by companiesSch 11 para 9–Sch 11 para 12A · 5 sectionsGeneralSch 11 para 9 · 1 section
The business testSch 11 para 10 · 1 section
The turnover testSch 11 para 11 · 1 section
The compliance testSch 11 para 12 · 1 section
Exception from the compliance test: companiesSch 11 para 12A · 1 section
Part 4 — Supplementary provisionsSch 11 para 13–Sch 11 para 16 · 5 sectionsPower to amend conditions for registration for gross paymentSch 11 para 13 · 1 section
“Qualifying period”Sch 11 para 14–Sch 11 para 14A · 2 sections
Regulations under this ScheduleSch 11 para 15–Sch 11 para 16 · 2 sections
SCHEDULE 12 — Construction industry scheme: consequential amendmentsSch 12 para 1–Sch 12 para 17 · 17 sectionsRecords to be kept for purposes of returnsSch 12 para 1 · 1 section
General rule as to when corporation tax is due and payableSch 12 para 2 · 1 section
Claim for repayment in advance of liability being establishedSch 12 para 3 · 1 section
Priority of claim for taxSch 12 para 4 · 1 section
Recovery of tax in ScotlandSch 12 para 5 · 1 section
Priority of claim for tax in ScotlandSch 12 para 6 · 1 section
Special returns etcSch 12 para 7 · 1 section
Special penalties in the case of certain returnsSch 12 para 8 · 1 section
Sub-contractors in the construction industrySch 12 para 9 · 1 section
Designated international organisations: miscellaneous exemptionsSch 12 para 10 · 1 section
Application of Income Tax Acts to public departments etcSch 12 para 11 · 1 section
Provisions for securing payment by company of outstanding taxSch 12 para 12 · 1 section
Supplementary provisions relating to contributions: Great BritainSch 12 para 13 · 1 section
Supplementary provisions relating to contributions: Northern IrelandSch 12 para 14 · 1 section
Transitional provisions concerning construction workers supplied by agenciesSch 12 para 15 · 1 section
Company tax returns, assessments and related mattersSch 12 para 16 · 1 section
Calculation of deemed employment paymentSch 12 para 17 · 1 section
SCHEDULE 13 — Childcare and childcare vouchersSch 13 para 1–Sch 13 para 3 · 3 sectionsChildcareSch 13 para 1 · 1 section
Childcare vouchersSch 13 para 2–Sch 13 para 3 · 2 sections
SCHEDULE 14 — VansSch 14 para 1–Sch 14 para 8 · 8 sectionsSCHEDULE 15 — Charge to income tax on benefits received by former owner of propertySch 15 para 1–Sch 15 para 23 · 23 sectionsIntroductorySch 15 para 1–Sch 15 para 2 · 2 sections
LandSch 15 para 3–Sch 15 para 5 · 3 sections
ChattelsSch 15 para 6–Sch 15 para 7 · 2 sections
Intangible property comprised in settlement where settlor retains an interestSch 15 para 8–Sch 15 para 9 · 2 sections
Excluded transactionsSch 15 para 10 · 1 section
Exemptions from chargeSch 15 para 11 · 1 section
Chargeable person non-UK resident or not a long-term UK residentSch 15 para 12 · 1 section
Exemption in cases where aggregate notional annual values do not exceed £5,000Sch 15 para 13 · 1 section
Power of Treasury to confer further exemptions by regulationsSch 15 para 14 · 1 section
ValuationSch 15 para 15 · 1 section
Changes in distribution of deceased’s estateSch 15 para 16 · 1 section
GuaranteesSch 15 para 17 · 1 section
Persons chargeable under different provisions by reference to same propertySch 15 para 18 · 1 section
Relationship with Part 3 of Income Tax (Earnings and Pensions) Act 2003Sch 15 para 19 · 1 section
RegulationsSch 15 para 20 · 1 section
Election for application of inheritance tax provisionsSch 15 para 21–Sch 15 para 23 · 3 sections
SCHEDULE 16 — Relief where national insurance contributions met by employeeSch 16 para 1–Sch 16 para 7 · 7 sectionsIncome tax relief: restricted securitiesSch 16 para 1 · 1 section
Income tax relief: convertible securitiesSch 16 para 2 · 1 section
Income tax relief: securities optionsSch 16 para 3 · 1 section
Consequential amendments: PAYESch 16 para 4 · 1 section
Consequential amendments: corporation tax reliefSch 16 para 5 · 1 section
Consequential amendments: capital gains taxSch 16 para 6 · 1 section
Other consequential amendmentsSch 16 para 7 · 1 section
SCHEDULE 17 — Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003Sch 17 para 1–Sch 17 para 10 · 10 sectionsFree or subsidised mealsSch 17 para 1 · 1 section
Payments to non-approved pension schemes: exception for employment where earnings not within main charging provisionsSch 17 para 2 · 1 section
Time limit for assessment: income received after year for which it is assessableSch 17 para 3 · 1 section
Computation of profits or gains under Schedule D: delayed payment of remunerationSch 17 para 4 · 1 section
Donations to charity by individuals: application to Crown employmentSch 17 para 5 · 1 section
Payments on account of income taxSch 17 para 6 · 1 section
Tax relief for expenditure on R&D or remediation of contaminated land: staff costsSch 17 para 7 · 1 section
Gains and losses of a company from intangible fixed assets: delayed payment of remunerationSch 17 para 8 · 1 section
Minor corrections of the Income Tax (Earnings and Pensions) Act 2003Sch 17 para 9 · 1 section
Other minor correctionsSch 17 para 10 · 1 section
SCHEDULE 18 — Enterprise investment schemeSch 18 para 12–Sch 18 para 740 · 11 sectionsPart 2 — Deferral reliefSch 18 para 12–Sch 18 para 20 · 9 sectionsPart 3 — CommencementSch 18 para 21 · 1 sectionPart 1 — Income tax reliefSch 18 para 740 · 1 sectionSCHEDULE 19 — Venture capital trustsSch 19 para 4–Sch 19 para 756 · 6 sectionsPart 2 — Abolition of deferral reliefSch 19 para 4–Sch 19 para 7 · 4 sectionsMain amendmentsSch 19 para 4–Sch 19 para 5 · 2 sections
Consequential amendmentSch 19 para 6 · 1 section
CommencementSch 19 para 7 · 1 section
Part 1 — Increase in relief on investments and distributionsSch 19 para 751 · 1 sectionPart 3 — MiscellaneousSch 19 para 756 · 1 sectionSCHEDULE 20 — Corporate venturing schemeSch 20 para 1–Sch 20 para 15 · 15 sectionsSCHEDULE 21 — Chargeable gains: restriction of gifts relief etcSch 21 para 1–Sch 21 para 10 · 10 sectionsPenalties for failure to furnish particulars etcSch 21 para 1 · 1 section
Charge on settlor with interest in settlement etc: supplementary provisionsSch 21 para 2 · 1 section
Relief for gifts of business assetsSch 21 para 3 · 1 section
Gifts relief not to be available on certain transfers to settlor-interested settlements etcSch 21 para 4 · 1 section
Gifts on which inheritance tax is chargeable etcSch 21 para 5 · 1 section
Payment by instalments of tax on giftsSch 21 para 6 · 1 section
Recovery of tax from doneeSch 21 para 7 · 1 section
Application of taper reliefSch 21 para 8 · 1 section
Relief for gifts of business assetsSch 21 para 9 · 1 section
CommencementSch 21 para 10 · 1 section
SCHEDULE 22 — Chargeable gains: private residence reliefSch 22 para 1–Sch 22 para 8 · 8 sectionsRelief on disposal of private residenceSch 22 para 1 · 1 section
Amount of reliefSch 22 para 2 · 1 section
Amount of relief: further provisionsSch 22 para 3 · 1 section
Private residence occupied under terms of settlementSch 22 para 4 · 1 section
Private residence held by personal representativesSch 22 para 5 · 1 section
Private residence relief: cases where relief obtained under section 260Sch 22 para 6 · 1 section
CommencementSch 22 para 7 · 1 section
Transitional provisionSch 22 para 8 · 1 section
SCHEDULE 23 — Finance leasebacks: transitional provisionSch 23 para 1–Sch 23 para 11 · 11 sectionsIntroductionSch 23 para 1 · 1 section
Section 228BSch 23 para 2–Sch 23 para 3 · 2 sections
Section 228CSch 23 para 4–Sch 23 para 6 · 3 sections
Section 228DSch 23 para 7–Sch 23 para 8 · 2 sections
Section 228ESch 23 para 9 · 1 section
Chargeable gainsSch 23 para 10 · 1 section
InterpretationSch 23 para 11 · 1 section
SCHEDULE 24 — Manufactured dividendsSch 24 para 1–Sch 24 para 3 · 3 sectionsAmendments of sections 231AA, 231AB and 233 of the Taxes Act 1988Sch 24 para 1 · 1 section
Amendments of paragraph 2A of Schedule 23A to the Taxes Act 1988Sch 24 para 2 · 1 section
Amendment of the Taxation of Chargeable Gains Act 1992Sch 24 para 3 · 1 section
SCHEDULE 25 — Lloyd’s names: conversion to limited liability underwritingSch 25 para 1–Sch 25 para 3 · 3 sectionsSCHEDULE 26 — Offshore fundsSch 26 para 1–Sch 26 para 17 · 17 sectionsComputation of UK equivalent profits: creditor relationshipsSch 26 para 1 · 1 section
Computation of UK equivalent profits: derivative contractsSch 26 para 2 · 1 section
Treatment of umbrella funds and funds comprising more than one class of interestSch 26 para 3–Sch 26 para 12 · 10 sections
Investment conditions to be met by funds seeking certification as distributing fundSch 26 para 13–Sch 26 para 14 · 2 sections
Exchange of interests of different classesSch 26 para 15 · 1 section
Correction of cross-referenceSch 26 para 16 · 1 section
Transitional provisionSch 26 para 17 · 1 section
SCHEDULE 27 — Meaning of “offshore installation”Sch 27 para 1–Sch 27 para 17 · 17 sectionsPart 1 — The new definitionSch 27 para 1–Sch 27 para 3 · 3 sectionsPart 2 — Minor and consequential amendmentsSch 27 para 4–Sch 27 para 17 · 14 sectionsThe Taxes Act 1988Sch 27 para 4–Sch 27 para 5 · 2 sections
Finance Act 2000 (c. 17)Sch 27 para 6–Sch 27 para 7 · 2 sections
Capital Allowances Act 2001 (c. 2)Sch 27 para 8–Sch 27 para 11 · 4 sections
Income Tax (Earnings and Pensions) Act 2003 (c. 1)Sch 27 para 12–Sch 27 para 17 · 6 sections
SCHEDULE 28 — Registered pension schemes: authorised pensions—supplementarySch 28 para 1–Sch 28 para 27FA · 70 sectionsPart 1 — Pension rulesSch 28 para 1–Sch 28 para 14E · 26 sectionsDefined benefits and money purchase arrangementsSch 28 para 1 · 1 section
Ill-health conditionSch 28 para 1 · 1 section
Scheme pensionSch 28 para 2–Sch 28 para 2A · 2 sections
Money purchase arrangementsSch 28 para 3 · 1 section
Lifetime annuitySch 28 para 3 · 1 section
Drawdown pensionSch 28 para 4–Sch 28 para 5 · 2 sections
Short-term annuitySch 28 para 6 · 1 section
Income withdrawalSch 28 para 7 · 1 section
Member's drawdown pension fundSch 28 para 8 · 1 section
Member's flexi-access drawdown fundSch 28 para 8A · 1 section
Conversion of certain drawdown pension funds into flexi-access drawdown fundsSch 28 para 8B–Sch 28 para 8D · 3 sections
Drawdown pension year and basis amount for drawdown pension yearSch 28 para 9 · 1 section
Unsecured pension year and basis amount for unsecured pension yearSch 28 para 10–Sch 28 para 10B · 3 sections
Member’s alternatively secured pension fundSch 28 para 11 · 1 section
Alternatively secured pension year and basis amount for alternatively secured pension yearSch 28 para 12–Sch 28 para 13 · 2 sections
Relevant annuitySch 28 para 14 · 1 section
Minimum income requirementSch 28 para 14A–Sch 28 para 14B · 2 sections
The relevant daySch 28 para 14C · 1 section
Relevant contributionsSch 28 para 14D · 1 section
Valid and accepted declarationsSch 28 para 14E · 1 section
Part 2 — Pension death benefit rulesSch 28 para 15–Sch 28 para 27FA · 44 sectionsDefined benefits and money purchase arrangementsSch 28 para 15–Sch 28 para 16AE · 10 sections
Meaning of “dependant”Sch 28 para 15 · 1 section
Dependants' scheme pensionSch 28 para 16–Sch 28 para 16AE · 9 sections
Money purchase arrangementsSch 28 para 17–Sch 28 para 27 · 22 sections
Dependants' annuitySch 28 para 17 · 1 section
Dependants' drawdown pensionSch 28 para 18–Sch 28 para 19 · 2 sections
Dependants' short-term annuitySch 28 para 20 · 1 section
Dependants' income withdrawalSch 28 para 21 · 1 section
Dependant's drawdown pension fundSch 28 para 22 · 1 section
Dependant's flexi-access drawdown fundSch 28 para 22A · 1 section
Conversion of certain dependants' drawdown funds into flexi-access drawdown fundsSch 28 para 22B–Sch 28 para 22D · 3 sections
Drawdown pension year and basis amount for drawdown pension yearSch 28 para 23–Sch 28 para 24B · 4 sections
Minimum income requirementSch 28 para 24C–Sch 28 para 24D · 2 sections
The relevant daySch 28 para 24E · 1 section
Relevant contributionsSch 28 para 24F · 1 section
Valid and accepted declarationsSch 28 para 24G · 1 section
Dependant’s alternatively secured pension fundSch 28 para 25 · 1 section
Alternatively secured pension year and basis amount for alternatively secured pension yearSch 28 para 26–Sch 28 para 27 · 2 sections
Meaning of “nominee”Sch 28 para 27A · 1 section
Nominees' drawdown pensionSch 28 para 27B · 1 section
Nominees' short-term annuitySch 28 para 27C · 1 section
Nominees' income withdrawalSch 28 para 27D · 1 section
Nominee's flexi-access drawdown fundSch 28 para 27E · 1 section
Meaning of “successor”Sch 28 para 27F · 1 section
Successors' drawdown pensionSch 28 para 27G · 1 section
Successors' short-term annuitySch 28 para 27H · 1 section
Successors' income withdrawalSch 28 para 27J · 1 section
Successor's flexi-access drawdown fundSch 28 para 27K · 1 section
Nominees' annuitySch 28 para 27AA · 1 section
Successors' annuitySch 28 para 27FA · 1 section
SCHEDULE 29 — Registered pension schemes: authorised lump sums—supplementarySch 29 para 1–Sch 29 para 22 · 35 sectionsPart 1 — Lump sum ruleSch 29 para 1–Sch 29 para 12A · 24 sectionsPension commencement lump sumSch 29 para 1–Sch 29 para 3 · 9 sections
Pension commencement lump sums: anti-avoidanceSch 29 para 3A–Sch 29 para 3B · 2 sections
Pension commencement excess lump sumSch 29 para 3C · 1 section
Serious ill-health lump sumSch 29 para 4 · 1 section
Uncrystallised funds pension lump sumSch 29 para 4A · 1 section
Short service refund lump sumSch 29 para 5 · 1 section
Refund of excess contributions lump sumSch 29 para 6 · 1 section
Trivial commutation lump sumSch 29 para 7–Sch 29 para 9 · 3 sections
Winding-up lump sumSch 29 para 10 · 1 section
...Sch 29 para 11–Sch 29 para 11A · 2 sections
Interpretation ...Sch 29 para 12–Sch 29 para 12A · 2 sections
Part 2 — Lump sum death benefit ruleSch 29 para 13–Sch 29 para 22 · 11 sectionsDefined benefits arrangementsSch 29 para 13–Sch 29 para 14 · 2 sections
Defined benefits lump sum death benefitSch 29 para 13 · 1 section
Pension protection lump sum death benefitSch 29 para 14 · 1 section
Money purchase arrangementsSch 29 para 15–Sch 29 para 19 · 6 sections
Uncrystallised funds lump sum death benefitSch 29 para 15 · 1 section
Annuity protection lump sum death benefitSch 29 para 16 · 1 section
Drawdown pension fund lump sum death benefitSch 29 para 17 · 1 section
Flexi-access drawdown fund lump sum death benefitSch 29 para 17A · 1 section
Charity lump sum death benefitSch 29 para 18 · 1 section
Transfer lump sum death benefitSch 29 para 19 · 1 section
Defined benefits and money purchase arrangementsSch 29 para 20–Sch 29 para 21 · 2 sections
Trivial commutation lump sum death benefitSch 29 para 20 · 1 section
PsubBlockSch 29 para 21 · 1 section
InterpretationSch 29 para 22 · 1 section
Interpretation of Part 2Sch 29 para 22 · 1 section
SCHEDULE 29A — Taxable property held by investment-regulated pension schemesSch 29A para 1–Sch 29A para 45 · 45 sectionsPart 1 — Investment-regulated pension schemesSch 29A para 1–Sch 29A para 5 · 5 sectionsSchemes other than occupational pension schemesSch 29A para 1 · 1 section
Occupational pension schemesSch 29A para 2 · 1 section
Separate self-controlled sectionSch 29A para 3 · 1 section
Related personsSch 29A para 4 · 1 section
ArrangementsSch 29A para 5 · 1 section
Part 2 — Taxable propertySch 29A para 6–Sch 29A para 11 · 6 sectionsTaxable propertySch 29A para 6 · 1 section
Residential propertySch 29A para 7–Sch 29A para 10 · 4 sections
Tangible moveable propertySch 29A para 11 · 1 section
Part 3 — Acquisition and holding of taxable propertySch 29A para 12–Sch 29A para 30 · 19 sectionsAcquisitionSch 29A para 12 · 1 section
HoldingSch 29A para 13 · 1 section
Direct holdingSch 29A para 14 · 1 section
Exception to direct holdingSch 29A para 15 · 1 section
Indirect holdingSch 29A para 16–Sch 29A para 19 · 4 sections
Exceptions to indirect holdingSch 29A para 20–Sch 29A para 26 · 7 sections
Deemed acquisitionSch 29A para 27–Sch 29A para 29 · 3 sections
Associated personsSch 29A para 30 · 1 section
Part 4 — Amount and timing of unauthorised paymentSch 29A para 31–Sch 29A para 45 · 15 sectionsIntroductionSch 29A para 31 · 1 section
Acquisition: basic rulesSch 29A para 32 · 1 section
Acquisition: further provisionsSch 29A para 33–Sch 29A para 36 · 4 sections
Post-acquisition unauthorised paymentsSch 29A para 37 · 1 section
Improvement of taxable propertySch 29A para 38 · 1 section
Conversion or adaptation as residential propertySch 29A para 39–Sch 29A para 40 · 2 sections
Apportionment to pension schemeSch 29A para 41–Sch 29A para 43 · 3 sections
Deemed acquisition: adjustmentSch 29A para 44 · 1 section
Apportionment to memberSch 29A para 45 · 1 section
SCHEDULE 30 — Registered pension schemes: employer loansSch 30 para 1–Sch 30 para 16 · 16 sectionsDefinitionsSch 30 para 1–Sch 30 para 4 · 4 sections
Charge of adequate valueSch 30 para 1 · 1 section
Loan repayment dateSch 30 para 2 · 1 section
Loan yearSch 30 para 3 · 1 section
Required amountSch 30 para 4 · 1 section
Amount of unauthorised paymentSch 30 para 5–Sch 30 para 16 · 12 sections
Loan does not comply with section 179(1) when madeSch 30 para 5 · 1 section
Loan ceases to be secured by charge of adequate valueSch 30 para 6 · 1 section
Further reduction in value of charge which is not of adequate valueSch 30 para 7 · 1 section
Loan ceases to comply with repayment termsSch 30 para 8 · 1 section
Increase in extent to which loan does not comply with repayment termsSch 30 para 9 · 1 section
Prevention of double chargingSch 30 para 10 · 1 section
Total unauthorised payments not to exceed amount of loanSch 30 para 11 · 1 section
Amount 1Sch 30 para 12 · 1 section
Amount 2Sch 30 para 13 · 1 section
Amount ASch 30 para 14 · 1 section
Amount BSch 30 para 15 · 1 section
Amount CSch 30 para 16 · 1 section
SCHEDULE 31 — Taxation of benefits under registered pension schemesSch 31 para 1–Sch 31 para 15 · 15 sectionsSCHEDULE 32 — Registered pension schemes: benefit crystallisation events ...Sch 32 para A1–Sch 32 para 17 · 29 sectionsIntroductionSch 32 para A1 · 1 section
The benefit crystallisation eventsSch 32 para A2 · 1 section
General: meaning of “the relevant pension schemes”Sch 32 para 1 · 1 section
...Sch 32 para 2–Sch 32 para 6 · 7 sections
Benefit crystallisation events 2 and 4: early lifetime annuitiesSch 32 para 7 · 1 section
Benefit crystallisation event 2: early pensionsSch 32 para 8 · 1 section
...Sch 32 para 9 · 1 section
Benefit crystallisation event 3: disregarding abatementSch 32 para 9A · 1 section
Benefit crystallisation event 3: excepted circumstancesSch 32 para 10 · 1 section
Benefit crystallisation event 3: threshold annual rateSch 32 para 10A · 1 section
Benefit crystallisation event 3: permitted marginSch 32 para 11–Sch 32 para 12 · 2 sections
...Sch 32 para 13–Sch 32 para 14ZB · 7 sections
Benefit crystallisation event 6: meaning of “relevant lump sum”Sch 32 para 15 · 1 section
...Sch 32 para 15A–Sch 32 para 17 · 3 sections
SCHEDULE 33 — Overseas pension schemes: migrant member reliefSch 33 para 1–Sch 33 para 6 · 6 sectionsRelief for members' etc. contributionsSch 33 para 1 · 1 section
Relief for employers' contributionsSch 33 para 2–Sch 33 para 3 · 2 sections
Meaning of “relevant migrant member”Sch 33 para 4 · 1 section
Meaning of “qualifying” overseas pension schemeSch 33 para 5–Sch 33 para 6 · 2 sections
SCHEDULE 34 — Non-UK schemes: application of certain charges and protections etcSch 34 para 1–Sch 34 para 20 · 31 sectionsMember payment chargesSch 34 para 1–Sch 34 para 7 · 10 sections
Unauthorised payment charge: taxable propertySch 34 para 7A · 1 section
...Sch 34 para 7B · 1 section
Unauthorised payment charge: alternatively secured pension etcSch 34 para 7ZA · 1 section
Annual allowance chargeSch 34 para 8–Sch 34 para 12 · 9 sections
Enhancement of allowancesSch 34 para 12A · 1 section
...Sch 34 para 13–Sch 34 para 19 · 7 sections
Meaning of “double tax arrangements”Sch 34 para 20 · 1 section
SCHEDULE 35 — Pension schemes etc: minor and consequential amendmentsSch 35 para 1–Sch 35 para 65 · 65 sectionsTaxes Management Act 1970 (c. 9)Sch 35 para 1 · 1 section
Income and Corporation Taxes Act 1988 (c. 1)Sch 35 para 2–Sch 35 para 36 · 35 sections
Finance Act 1990 (c. 29)Sch 35 para 37 · 1 section
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 35 para 38–Sch 35 para 42 · 5 sections
Finance Act 1996 (c. 8)Sch 35 para 43–Sch 35 para 45 · 3 sections
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch 35 para 46 · 1 section
Capital Allowances Act 2001 (c. 2)Sch 35 para 47–Sch 35 para 49 · 3 sections
Finance Act 2002 (c. 23)Sch 35 para 50–Sch 35 para 53 · 4 sections
Income Tax (Earnings and Pensions) Act 2003 (c. 1)Sch 35 para 54–Sch 35 para 65 · 12 sections
SCHEDULE 36 — Pension schemes etc: transitional provisions and savingsSch 36 para 1–Sch 36 para 58 · 90 sectionsPart 1 — Pre-commencement pension schemesSch 36 para 1–Sch 36 para 6 · 6 sectionsDeemed registration of existing schemesSch 36 para 1 · 1 section
Opting out of deemed registrationSch 36 para 2 · 1 section
Power to modify rules of existing schemesSch 36 para 3 · 1 section
Scheme administratorSch 36 para 4 · 1 section
Post-commencement withdrawal of approvalSch 36 para 5 · 1 section
Pre-commencement liabilities of scheme administratorSch 36 para 6 · 1 section
Part 2 — Pre-commencement rights: enhancement of allowances etcSch 36 para 6A–Sch 36 para 20H · 30 sections...Sch 36 para 6A · 1 section
“Primary protection”Sch 36 para 7–Sch 36 para 11D · 9 sections
“Enhanced protection”Sch 36 para 12–Sch 36 para 17A · 9 sections
Pre-commencement pension creditsSch 36 para 18 · 1 section
Individuals permitted to take pension before normal minimum pension ageSch 36 para 19 · 1 section
Pre-commencement pensionsSch 36 para 20 · 1 section
Pension credits from previously crystallised rightsSch 36 para 20A · 1 section
Non-residence: generalSch 36 para 20B · 1 section
Non-residence: determination of lump sum and death benefit allowance enhancement factor (money purchase arrangements)Sch 36 para 20C · 1 section
Non-residence: determination of lump sum and death benefit allowance enhancement factor (other arrangements)Sch 36 para 20D · 1 section
Transfers from recognised overseas pension scheme: generalSch 36 para 20E · 1 section
Overseas scheme transfers: determination of relevant relievable amount (money purchase arrangements)Sch 36 para 20F · 1 section
Overseas scheme transfers: determination of relevant relievable amount (other arrangements)Sch 36 para 20G · 1 section
Individual’s enhanced lump sum and death benefit allowanceSch 36 para 20H · 1 section
Part 3 — Pre-commencement benefit rightsSch 36 para 21–Sch 36 para 36 · 22 sectionsRights to take benefit before normal minimum pension ageSch 36 para 21–Sch 36 para 23ZC · 7 sections
Lump sum rights exceeding £375,000: primary and enhanced protectionSch 36 para 24–Sch 36 para 30 · 8 sections
Entitlement to lump sums exceeding 25% of uncrystallised rightsSch 36 para 31–Sch 36 para 34A · 5 sections
...Sch 36 para 35 · 1 section
Right to payment of lump sum death benefitSch 36 para 36 · 1 section
Part 4 — Other provisionsSch 36 para 37–Sch 36 para 58 · 32 sectionsPre-commencement ill-health insurance contractsSch 36 para 37 · 1 section
Pre-commencement holdings of taxable propertySch 36 para 37A–Sch 36 para 37E · 5 sections
Post-commencement acquisitions of taxable propertySch 36 para 37F–Sch 36 para 37I · 4 sections
Pre-commencement loans to sponsoring employersSch 36 para 38 · 1 section
Retirement annuity contracts: carry-back of pre-commencement contributionsSch 36 para 39 · 1 section
Members' contributions to pre-commencement retirement annuity contractsSch 36 para 40 · 1 section
Employers' contributions relieved before 6th April 2006Sch 36 para 41 · 1 section
Spreading of employer’s contributionsSch 36 para 42 · 1 section
Taxation of annuities paid under pre-commencement retirement annuity contractsSch 36 para 43 · 1 section
Taxation of pensions accruing (but not taxed) pre-commencement and paid or received post-commencementSch 36 para 44 · 1 section
Pensions taxed pre-commencement but accruing post-commencementSch 36 para 45 · 1 section
Taxation of certain annuities for dependants purchased pre-commencementSch 36 para 45A · 1 section
Application of PAYE to certain annuities in payment at commencementSch 36 para 46 · 1 section
Authorised surplus payments charge: pre-19th March 1986 winding-upSch 36 para 47 · 1 section
Annual allowance charge: post-commencement contributions to discharge pre-commencement unfunded promisesSch 36 para 48 · 1 section
...Sch 36 para 49 · 1 section
Saving of sections 605 and 651A of ICTASch 36 para 50 · 1 section
Individuals with pre-commencement entitlement to corresponding reliefSch 36 para 51 · 1 section
Continuing operation of section 392 of ITEPA 2003Sch 36 para 52 · 1 section
Benefits taxable under Chapter 2 of Part 6 of ITEPA 2003: contributions taxed pre-commencementSch 36 para 53–Sch 36 para 55 · 3 sections
Inheritance taxSch 36 para 56–Sch 36 para 58 · 3 sections
SCHEDULE 37 — Oil taxation: tax-exempt tariffing receipts and assets producing themSch 37 para 1–Sch 37 para 12 · 12 sectionsPart 1 — Amendments of the Oil Taxation Act 1983 relating to allowable expenditure and disposal receiptsSch 37 para 1–Sch 37 para 8 · 8 sectionsIntroductorySch 37 para 1 · 1 section
Expenditure incurred on long-term assets other than non-dedicated mobile assetsSch 37 para 2 · 1 section
Exclusion from s.3(4) of expenditure on assets giving rise to tax-exempt tariffing receiptsSch 37 para 3 · 1 section
Expenditure related to exempt gas: asset use giving rise to tax-exempt tariffing receiptsSch 37 para 4 · 1 section
Disposal receipts from assets used in a way that gives rise to tax-exempt tariffing receiptsSch 37 para 5 · 1 section
Assets no longer in use for the principal fieldSch 37 para 6 · 1 section
Brought-in assetsSch 37 para 7 · 1 section
Subsequent use of new asset otherwise than in connection with a taxable fieldSch 37 para 8 · 1 section
Part 2 — Transitional provisionSch 37 para 9 · 1 sectionExpenditure incurred in transitional period: restriction of tax-exempt tariffing receiptsSch 37 para 9 · 1 section
Part 3 — Amendments of the Taxes Act 1988Sch 37 para 10–Sch 37 para 11 · 2 sectionsIntroductorySch 37 para 10 · 1 section
Section 496: treatment of tax-exempt tariffing receipts for income and corporation taxSch 37 para 11 · 1 section
Part 4 — Amendments of other enactmentsSch 37 para 12 · 1 sectionFinance Act 1999Sch 37 para 12 · 1 section
Qualifying assetsSch 37 para 12 · 1 section
Qualifying assetsSch 37 para 12 · 1 section
SCHEDULE 38 — Schedule to be inserted as Schedule 19B to the Taxes Act 1988s 1–s 24 · 24 sectionsSCHEDULE 19B — Petroleum extraction activities: exploration expenditure supplements 1–s 24 · 24 sectionsPart 1 — Introductorys 1 · 1 sectionPart 2 — Application and interpretations 2–s 8 · 7 sectionsPart 3 — Pre-commencement supplements 9–s 14 · 6 sectionsPart 4 — Post-commencement supplements 15–s 24 · 10 sectionsSCHEDULE 39 — Stamp duty land tax and stamp dutySch 39 para 1–Sch 39 para 26 · 26 sectionsPart 1 — Amendments to Part 4 of the Finance Act 2003: generalSch 39 para 1–Sch 39 para 13 · 13 sectionsIntroductionSch 39 para 1 · 1 section
Variation of leaseSch 39 para 2 · 1 section
Agreement for leaseSch 39 para 3 · 1 section
Contract providing for conveyance to third partySch 39 para 4 · 1 section
Contract and conveyance: effect of transfer of rightsSch 39 para 5 · 1 section
Relief for sale and leaseback arrangementsSch 39 para 6 · 1 section
Registration of land transactionsSch 39 para 7 · 1 section
“Effective date” of a transactionSch 39 para 8 · 1 section
Chargeable considerationSch 39 para 9 · 1 section
Provisions relating to leasesSch 39 para 10–Sch 39 para 11 · 2 sections
Transfer of rights after 10th July 2003 relating to earlier contract: applicability of SDLT regimeSch 39 para 12 · 1 section
CommencementSch 39 para 13 · 1 section
Part 2 — Re-enactment, with changes, of amendments made by section 109 regulationsSch 39 para 14–Sch 39 para 26 · 13 sectionsIntroduction and revocationSch 39 para 14 · 1 section
Meaning of taking possessionSch 39 para 15 · 1 section
Relief for sale and leaseback arrangementsSch 39 para 16 · 1 section
Relief for certain acquisitions of residential propertySch 39 para 17 · 1 section
Initial transfer of assets to trustees of unit trust schemeSch 39 para 18 · 1 section
Return or further return in consequence of later linked transactionSch 39 para 19 · 1 section
Declaration by person authorised to act on behalf of purchaserSch 39 para 20 · 1 section
Crown applicationSch 39 para 21 · 1 section
Further provision relating to leasesSch 39 para 22 · 1 section
Abolition of stamp duty: application to duplicates and counterpartsSch 39 para 23 · 1 section
Application of transitional provisions to certain contractsSch 39 para 24 · 1 section
Stamping of contract or agreement where transaction on completion or grant of lease subject to stamp duty land taxSch 39 para 25 · 1 section
CommencementSch 39 para 26 · 1 section
SCHEDULE 40 — Stamp duty land tax: claims not included in returnss 1–s 15 · 15 sectionsSCHEDULE 11A — Stamp duty land tax: claims not included in returnss 1–s 15 · 15 sectionsIntroductorys 1 · 1 section
Making of claimss 2 · 1 section
Duty to keep and preserve recordss 3 · 1 section
Amendment of claim by claimants 4 · 1 section
Correction of claim by Revenues 5 · 1 section
Giving effect to claims and amendmentss 6 · 1 section
Notice of enquirys 7 · 1 section
Notice to produce documents etc for purposes of enquirys 8 · 1 section
Appeal against notice to produce documents etcs 9 · 1 section
Penalty for failure to produce documents etcs 10 · 1 section
Completion of enquirys 11 · 1 section
Direction to complete enquirys 12 · 1 section
Giving effect to amendments under paragraph 11s 13 · 1 section
Appeals against amendments under paragraph 11s 14 · 1 section
Jurisdiction of Commissionerss 15 · 1 section
SCHEDULE 41 — Stamp duty land tax: application to certain partnership transactionsSch 41 para 1–Sch 41 para 3 · 3 sectionsCite this legislation
- Official citation
- 2004 c. 12
- Source
- legislation.gov.uk
- Data synced
- Licence
- OGL-3 ↗
Finance Act 2004 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-2004-12
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).