Source: http://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/1/prospective
Timestamp: 2013-05-24 12:27:57
Document Index: 578381904

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Status:Point in time view latest with prospective.This version of this cross heading contains provisions that are prospective.StatusThe term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either: where the provision (Part, has never come into force or; where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force. Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2008. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationChanges and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.Sch. 41 para. 1 Table entry inserted by 2012 c. 14 Sch. 24 para. 30Sch. 41 para. 1 Table entry omitted by 2012 c. 14 Sch. 24 para. 57Sch. 41 para. 1 text amended by S.I. 2010/593 Sch. 2 para. 22Sch. 41 para. 1 Table words inserted by 2012 c. 14 Sch. 23 para. 15Sch. 41 para. 1 Table words substituted by 2012 c. 14 Sch. 25 para. 11(2)Sch. 41 para. 1 Table words substituted by 2012 c. 14 Sch. 25 para. 11(3)Sch. 41 para. 1 Table words substituted by 2012 c. 14 Sch. 25 para. 11(4)Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by S.I. 2009/317 art. 3 Sch.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 40A-40G inserted by 2009 c. 10 Sch. 22 para. 2s. 40A-42A repealed by 2010 c. 8 Sch. 8 para. 170 Sch. 10 Pt. 5s. 42A inserted by 2009 c. 10 Sch. 22 para. 5Commencement Orders yet to be applied to the Finance Act 2008:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2008/1925 art. 2 commences (2008 c. 9)S.I. 2008/1928 art. 2 commences (2008 c. 9)S.I. 2008/1929 art. 2 commences (2008 c. 9)S.I. 2008/1930 art. 2 commences (2008 c. 9)S.I. 2008/1933 art. 2 commences (2008 c. 9)S.I. 2008/1935 art. 2(1) commences (2008 c. 9)S.I. 2009/402 art. 2 commences (2008 c. 9)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/404 art. 2 commences (2008 c. 9)S.I. 2009/405 art. 2 commences (2008 c. 9)S.I. 2009/511 art. 2 commences (2008 c. 9)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2010/409 art. 2 commences (2008 c. 9)S.I. 2011/23 art. 2 commences (2008 c. 9)Commencement Orders bringing legislation that affects this Act into force:S.I. 2010/867 art. 2 commences (2009 c. 10)S.I. 2011/975 art. 2 commences (2010 c. 13)1A penalty is payable by a person (P) where P fails to comply with an obligation specified in the Table below (a “relevant obligation”).E+W+S+N.I.Tax to which obligation relatesObligationIncome tax and capital gains taxObligation under section 7 of TMA 1970 (obligation to give notice of liability to income tax or capital gains tax).Corporation taxObligation under paragraph 2 of Schedule 18 to FA 1998 (obligation to give notice of chargeability to corporation tax).Value added taxObligations under paragraphs 5, 6, 7 and 14(2) and (3) of Schedule 1 to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration).Value added taxObligation under paragraph 3 of Schedule 2 to VATA 1994 (obligation to notify liability to register).Value added taxObligations under paragraphs 3 and 8(2) of Schedule 3 to VATA 1994 (obligations to notify liability to register and notify acquisition affecting exemption from registration).Value added taxObligations under paragraphs 3, 4 and 7(2) and (3) of Schedule 3A to VATA 1994 (obligations to notify liability to register and notify relevant change in supplies made by person exempted from registration).Value added taxObligation under regulations under paragraph 2(4) of Schedule 11 to VATA 1994 (obligation to give notification of acquisition of goods from another member State).Insurance premium taxObligations under section 53(1) and (2) of FA 1994 (obligations to register in respect of receipt of premiums in course of taxable business and notify intended receipt of premiums in course of taxable business).Insurance premium taxObligations under section 53AA(1) and (3) of FA 1994 (obligations to register as taxable intermediary and notify intention to charge taxable intermediary's fees).Aggregates levyObligations under section 24(2) of, and paragraph 1 of Schedule 4 to, FA 2001 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities).Climate change levyObligations under paragraphs 53 and 55 of Schedule 6 to FA 2000 (obligations to register in respect of taxable supplies and notify intention to make, or have made, taxable supply).Landfill taxObligations under section 47(2) and (3) of FA 1996 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities).Air passenger dutyObligation under section 33(4) of FA 1994 (obligation to give notice of liability to register to operate chargeable aircraft).Alcohol liquor dutiesObligation to be authorised and registered to obtain and use duty stamps under regulations under paragraph 4 of Schedule 2A to ALDA 1979 (duty stamps).Alcohol liquor dutiesObligations under sections 12(1), 47(1), 54(2), 55(2) and 62(2) of ALDA 1979 (obligations to hold licence to manufacture spirits, register to brew beer, hold licence to produce wine or made-wine and register to make cider).Alcohol liquor dutiesObligation to have plant and processes approved for the manufacture of spirits under regulations under section 15(6) of ALDA 1979 (distillers' warehouses).Tobacco products dutyObligation to manufacture tobacco products only on premises registered under regulations under section 7 of TPDA 1979 (management of tobacco products duty).Hydrocarbon oil dutiesObligation to make entry of premises intended to be used for production of oil under regulations under section 21 of HODA 1979 (administration and enforcement).Excise dutiesObligation to receive, deposit or hold duty suspended excise goods only in premises approved under regulations under section 92 of CEMA 1979 (approval of warehouses).Excise dutiesObligation to receive duty suspended excise goods only if approved or registered (or approved and registered) as a REDS or an Occasional Importer under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).Excise dutiesObligation to receive, deposit or hold duty suspended excise goods only if approved or registered (or approved and registered) as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehousekeeper under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).General betting dutyObligations under paragraph 4(1) to (3) of Schedule 1 to BGDA 1981 (obligation to notify intention to carry on general betting business and make entry of, or notify, premises).Pool betting dutyObligations under paragraphs 4(2) and 5(1) of Schedule 1 to BGDA 1981 (obligation to make entry and hold permit for carrying on pool betting business).Bingo dutyObligations under paragraph 10(1) and (1A) of Schedule 3 to BGDA 1981 (obligation to notify and register in respect of bingo-promotion).Lottery dutyObligation under section 29(1) of FA 1993 (obligation to register in respect of promotion of lotteries).Gaming dutyObligations under paragraphs 3 and 6 of Schedule 1 to FA 1997 (obligations to register in respect of gaming and to notify premises).Remote gaming dutyObligation to register under regulations under section 26J of BGDA 1981 (facilities for remote gaming).Amusement machine licence dutyObligation under section 21 of BGDA 1981 (obligation to licence amusement machine or premises on which amusement machine is provided for play).Previous: ParagraphNext: ParagraphBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole SchedulePDF The Whole ScheduleWeb page The Whole SchedulePrint The Whole Cross HeadingPDF The Whole Cross HeadingWeb page The Whole Cross HeadingPrint This Section onlyPDF This Section onlyWeb page This Section onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. 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