Source: http://www.legislation.gov.uk/ukpga/2005/22/schedule/11?timeline=true
Timestamp: 2013-05-24 12:26:16
Document Index: 239144300

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance (No. 2) Act 2005You are here:2005 c. 22SCHEDULE 11Table of ContentsContentMore ResourcesPrevious: ScheduleNextPlain ViewPrint Options
Changes over time for: SCHEDULE 11Alternative versions:20/07/2005 - AmendmentChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance (No. 2) Act 2005. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.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. 11 Pt. 2(6) text amended by 2009 c. 4 Sch. 3 Pt. 1Changes 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.Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 531(3)((ba)(bb) inserted by 2012 c. 14 Sch. 16 para. 130(2)s. 473(2) words substituted by 2012 c. 14 Sch. 16 para. 127s. 476(3) words substituted by 2012 c. 14 Sch. 16 para. 128s. 504(7) words substituted by 2012 c. 14 Sch. 16 para. 129s. 531(4) words substituted by 2012 c. 14 Sch. 16 para. 130(3)Commencement Orders yet to be applied to the Finance (No. 2) Act 2005: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. 2005/2010 art. 2 commences (2005 c. 22)S.I. 2005/3337 art. 2 3 commences (2005 c. 22)S.I. 2006/982 art. 2 commences (2005 c. 22)S.I. 2007/946 art. 2 commences (2005 c. 22)S.I. 2007/3424 art. 2 commences (2005 c. 22)S.I. 2009/2094 art. 2 commences (2005 c. 22)Section 70SCHEDULE 11E+W+S+N.I.Repeals Part 1 E+W+S+N.I.Value added taxDisclosure of avoidance schemesThese repeals come into force in accordance with an order under section 6(2) of this Act.
Short title and chapterExtent of repealValue Added Tax Act 1994 (c. 23)In Schedule 11A—
(a)in paragraph 6(1), the word “or” at the end of paragraph (a), and
(b)in paragraph 11(3), the word “and” at the end of paragraph (a).
Part 2 E+W+S+N.I.Income tax, corporation tax and capital gains tax (1) Employee securities: anti-avoidance These repeals have effect in accordance with Schedule 2 to this Act.
Short title and chapterExtent of repealIncome Tax (Earnings and Pensions) Act 2003 (c. 1)Section 420(5)(d).
In section 424(1), paragraph (c) and the word “or” before it.
Finance Act 2004 (c. 12)Section 86(4). (2) Scientific research organisations 1The repeal of section 88(4)(a) of ITTOIA 2005 has effect in accordance with section 14 of this Act.
2The repeal of paragraph 55(b) of Schedule 1 to that Act has effect in accordance with section 15 of this Act.
Short title and chapterExtent of repealIncome Tax (Trading and Other Income) Act 2005 (c. 5)Section 88(4)(a).
In Schedule 1, paragraph 55(b).
(3) Unit trusts and open-ended investment companies 1The repeal of paragraph 350(2) and (3) of Schedule 1 to ITTOIA 2005 comes into force on the day on which this Act is passed.
2The other repeals have effect in accordance with section 19(1) of this Act.
Short title and chapterExtent of repealIncome and Corporation Taxes Act 1988 (c. 1)Section 349B(4)(b).
Sections 468H to 468Q.
Finance Act 1996 (c. 8)Paragraphs 2A and 2B of Schedule 10.Finance Act 2002 (c. 23)Paragraphs 32 and 33 of Schedule 26.Income Tax (Trading and Other Income) Act 2005 (c. 5)Section 373(4) and (6).
Section 376(4) and (6).
Paragraph 151(2) of Schedule 1.
Paragraph 350(2) and (3) of Schedule 1.
(4) Chargeable gains: temporary non-residents This repeal has effect in accordance with section 32(7) of this Act.
Short title and chapterExtent of repealTaxation of Chargeable Gains Act 1992 (c. 12)Section 10A(10). (5) Chargeable gains: options These repeals have effect in accordance with paragraph 6(2) of Schedule 5 to this Act.
Short title and chapterExtent of repealFinance Act 1996 (c. 8)Section 111(2) and (5). (6) Accounting practice 1The repeal of paragraph 6 of Schedule 4 to FA 2005 has effect in accordance with paragraph 4(6) of Schedule 6 to this Act.
2The repeal of paragraph 10 of Schedule 4 to FA 2005 has effect in accordance with paragraph 5(2) of Schedule 6 to this Act.
3The repeals in FA 1996, FA 2002 and FA 2004 have effect in accordance with paragraph 9(2) and (3) of Schedule 6 to this Act.
Short title and chapterExtent of repealFinance Act 1996 (c. 8)Section 84A.
Section 85B(6).
(a)in paragraph 11A(4)(c), the words “, or would apart from section 84A(2) to (10) of this Act,”;
(b)paragraph 19(12).
Finance Act 2002 (c. 23)In Schedule 23, paragraphs 3 and 26(5).
(a)paragraph 16;
(b)in paragraph 23(9), the words from “which by virtue” to the end.
Finance Act 2004 (c. 12)In Schedule 10, paragraphs 2 and 48.Finance Act 2005 (c. 7)In Schedule 4, paragraphs 6, 10, 28(3) and (4) and 29. (7) Charges on income for corporation tax These repeals have effect in accordance with section 38 of this Act.
Short title and chapterExtent of repealIncome and Corporation Taxes Act 1988 (c. 1)In section 125(1), the words “and shall not be a charge on income for the purposes of corporation tax”.
Section 338A(2)(a) and (4).
Section 338B.
In section 402(6)(b), the words “or a charge on income”.
Section 434A(2)(a)(i).
In section 487(3), the words “or be treated for those purposes as a charge on income”.
(a)in subsection (1), the words “Section 338 of this Act and”;
In section 494A—
(a)in subsection (2), paragraph (b) and the word “or” before it;
(b)in subsection (3), paragraph (b) and the word “and” before it.
(a)in paragraph 7A(2)(b), the words “or charges on income”;
(b)in paragraph 7C(2)(b), the words “or charges on income”.
Finance Act 1989 (c. 26)In section 102(7)(b), the words “or a charge on income”.Taxation of Chargeable Gains Act 1992 (c. 12)In section 171A(5)(b), the words “or a charge on income”.
In section 179A(11)(b), the words “or a charge on income”.
Finance Act 2002 (c. 23)In Schedule 29, in paragraph 71(4)(b), the words “or a charge on income”. (8) Avoidance involving financial arrangements These repeals have effect in accordance with Schedule 7 to this Act.
Short title and chapterExtent of repealIncome and Corporation Taxes Act 1988 (c. 1)In section 18, paragraph (c) of the Case III of Schedule D substituted by subsection (3A).
Section 43C(1).
Section 43E(1)(a) and (b).
In section 730—
(b)subsection (2A);
(c)in subsection (8), the words from “and for the purpose” onwards.
Finance Act 1996 (c. 8)In section 97—
(a)in subsection (2), paragraph (b) and the word “but” before it, and
Section 100(4) to (6), (8) and (13).
(a)in paragraph 1A(1), paragraph (b) and the word “or” before it;
(b)paragraph 11(5);
(c)in paragraph 15(4A), paragraph (b) and the word “and” before it.
Finance Act 2000 (c. 17)In Schedule 29, paragraph 44(3).Finance Act 2002 (c. 23)In Schedule 25, paragraphs 13(4) and 51.Income Tax (Trading and Other Income) Act 2005 (c. 5)In section 430(6), the word “and” before the entry relating to section 443(1).
In Schedule 1, paragraph 300(5).
(9) Loan relationships These repeals have effect in accordance with paragraph 4 of Schedule 8 to this Act.
(a)in paragraph 2(1B), the words “, but not a CIS-based close company,”, the word “or” preceding paragraph (c) and the words after paragraph (c);
(b)in paragraph 18(1), paragraph (aa), and paragraph (c) and the word “and” preceding it;
(c)in paragraph 18(4), the word “and” preceding the definition of “participator”.
Finance Act 2002 (c. 23)In Schedule 25, paragraph 34(4).Finance Act 2004 (c. 12)In Schedule 8, paragraphs 2(2) and 6(2) and (3). (10) Insurance companies etc 1The repeals in ICTA have effect in relation to periods of account ending on or after 31st December 2004.
2The repeals in section 82C of FA 1989 have effect in accordance with paragraph 11(4) of Schedule 9 to this Act.
3The repeal in section 83A of FA 1989 has effect in accordance with paragraph 13(6) of Schedule 9 to this Act.
4The repeal in section 88 of FA 1989 has effect in accordance with paragraph 16(3) of Schedule 9 to this Act.
5The repeals in paragraph 1(2)(b) of Schedule 6 to FA 1990 have effect in accordance with paragraph 2(6) of Schedule 9 to this Act.
6The repeal of paragraph 2 of Schedule 6 to FA 1990 comes into force on the day on which this Act is passed.
Short title and chapterExtent of repealIncome and Corporation Taxes Act 1988 (c. 1)In section 76(8), in the second sentence, the word “or” at the end of paragraph (a).
In section 431(2), the definition of “long-term liabilities”.
Finance Act 1989 (c. 26)Section 82C(4), (5), (8) and (9).
In section 83A(2), the words from “Paragraph (b) above” to the end of the subsection.
In section 88(3A), the word “and” at the end of paragraph (a).
Finance Act 1990 (c. 29)In Schedule 6—
(a)in paragraph 1(2)(b), the definitions of ”liabilities“ and “value”;
(11) Lloyd's names These repeals have effect in accordance with section 45(8) and (9) of this Act.
Short title and chapterExtent of repealFinance Act 1993 (c. 34)Section 173.
In section 182(1)(a), “(so far as not provided for by Schedule 19 to this Act)”.
Finance Act 1994 (c. 9)Section 221.
In section 229(1)(a), “(so far as not provided for by Schedule 19 to the 1993 Act as applied by section 221 above)”.
Finance Act 2001 (c. 9)In Schedule 29, paragraph 36. (12) Energy Act 2004 and Health Protection Agency Act 2004 These repeals have effect in accordance with section 46 of this Act.
Short title and chapterExtent of repealIncome and Corporation Taxes Act 1988 (c. 1)Section 349B(3)(g) and (h).
Taxation of Chargeable Gains Act 1992 (c. 12)In section 271(7)—
(a)the words “, the United Kingdom Atomic Energy Authority”;
(b)the words “and the National Radiological Protection Board”;
(c)the words from “; and for the purposes” to the end of the subsection.
Income Tax (Trading and Other Income) Act 2005 (c. 5)In Schedule 1, paragraph 199. Part 3 E+W+S+N.I.Stamp taxes (1) Stamp duty land tax: miscellaneous This repeal has effect in relation to any instrument executed on or after the day on which this Act is passed.
Short title and chapterExtent of repealFinance Act 2003 (c. 14)In Schedule 15, paragraph 33(4). (2) Stamp duty and stamp duty reserve tax: extension of exceptions This repeal has effect in accordance with section 50 of this Act.
Short title and chapterExtent of repealFinance Act 2002 (c. 23)Section 117. Part 4 E+W+S+N.I.European company statuteThese repeals have effect in accordance with section 59(7) of this Act.
Short title and chapterExtent of repealTaxation of Chargeable Gains Act 1992 (c. 12)In section 140A(7) the definition of “securities”.
In section 140C(9) the definition of “securities”.
Part 5 E+W+S+N.I.Miscellaneous matters (1) Vehicle excise duty This repeal comes into force on the day on which this Act is passed.
Short title and chapterExtent of repealVehicle Excise and Registration Act 1994 (c. 22)Section 7A(4)(a). (2) Abolition of adjudicator for National Savings and Investments These repeals have effect in accordance with section 69 of this Act.
Short title and chapterExtent of repealNational Savings Bank Act 1971 (c. 29)Sections 10 and 11.
National Debt Act 1972 (c. 65)Section 5.Friendly Societies Act 1992 (c. 40)Section 84.
Tribunals and Inquiries Act 1992 (c. 53)In Schedule 1, in the first column, the entry relating to National Savings Bank and National Savings Stock Register, and, in the second column, paragraph 33B.Previous: ScheduleNextBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Schedule onlyPDF This Schedule onlyWeb page This Schedule onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesTimeline of Changes