Source: http://www.legislation.gov.uk/cy/ukpga/2018/3/contents
Timestamp: 2019-07-24 05:52:31
Document Index: 204217275

Matched Legal Cases: ['art 7', 'art 7', 'art 4', 'art 8', 'art 6', 'art 10', 'art 4', 'art 5', 'art 5', 'art 13']

Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Finance Act 2018.
7.Deductions from seafarers' earnings
8.Exemption for armed forces' accommodation allowances
2.In Part 7A of ITEPA 2003 (employment income provided through...
3.(1) In section 554Z2 of ITEPA 2003 (value of relevant...
5.(1) Part 7A of ITEPA 2003 (employment income provided through...
6.In section 39(4) of ITTOIA 2005 (meaning of “employee benefit...
7.In section 1291(4) of CTA 2009 (meaning of “employee benefit...
8.(1) Schedule 11 to F(No.2)A 2017 (employment income provided through...
9.Schedule 11 to F(No.2)A 2017 (employment income provided through third...
12.(1) Section 689 of ITEPA 2003 (PAYE: employee of non-UK...
1.(1) Part 4 of FA 2004 (pension schemes etc) is...
2.(1) The following provisions of paragraph 1 come into force...
3.Before the coming into force of section 3 of the...
4.(1) Sub-paragraph (2) applies to a pension scheme that—
1.(1) Section 158 of ITA 2007 (form and amount of...
2.(1) Section 173A of ITA 2007 (the maximum amount raised...
5.In section 175A of ITA 2007 (the permitted maximum age...
10.(1) The amendments made by this Schedule come into force...
1.(1) Section 264A of ITA 2007 (restricting VCT relief where...
2.In section 274 of ITA 2007 (requirements for the giving...
5.(1) Section 274 of ITA 2007 is amended as follows....
7.(1) Section 285 of ITA 2007 (interpretation of Chapter 3...
8.(1) Part 8 of Schedule 2 to ITA 2007 (transitional...
12.The amendments made by paragraph 1 have effect in relation...
11.In section 850 of ITTOIA 2005 (allocation of firm's profits...
12.In section 1262 of CTA 2009 (allocation of firm's profits...
1.Part 6A of TIOPA 2010 (hybrid and other mismatches) is...
2.In section 259B (“tax” means certain taxes on income and...
7.(1) Section 259BD (chargeable companies in respect of CFCs and...
8.In section 259CC (interpretation of section 259CB), at the end...
9.In section 259DB (meaning of “hybrid transfer arrangement”, “underlying instrument”...
11.In section 259GB (hybrid payee deduction/non-inclusion mismatches and their extent),...
12.In section 259HB (multinational payee deduction/non-inclusion mismatches and their extent),...
13.In section 259IC(4) (counteraction where the hybrid entity is within...
15.In section 259K (overview of Chapter 11), after subsection (4)...
18.After section 259LA insert— Adjustments in light of later treatment...
19.(1) The amendments made by paragraphs 2(b), 3 to 6...
1.Part 10 of TIOPA 2010 (corporate interest restriction) is amended...
2.(1) Section 384 (relevant derivative contract debits) is amended as...
6.In section 416 (meaning of “the group-EBITDA”), after subsection (2)...
7.(1) Section 433 (meaning of “qualifying infrastructure company”) is amended...
12.After section 454 insert— Investment managers Investments held by investment...
14.(1) Paragraph 9 of Schedule 7A (extended period for submission...
18.In section 378 (disallowed tax-interest expense amounts carried forward), in...
22.(1) The amendments made by paragraphs 2 to 5, 10...
1.Part 4 of Schedule 19 to FA 2011 (bank levy:...
2.For paragraphs 15 to 23 (and the italic heading preceding...
3.In paragraph 24(1) (steps to determine UK allocated equity and...
5.In paragraph 26(4), for “paragraph 17(17) or 19(17)” substitute “...
8.In consequence of the preceding provisions of this Schedule, Schedule...
9.In paragraph 30(2), at the beginning insert “ For the...
15.In paragraph 77, after “subject to” insert “ Step 7...
16.Schedule 19 to FA 2011 (the bank levy) is amended...
17.(1) In Part 5 (supplementary provision), omit paragraphs 43 and...
18.In paragraph 53 (joint and several liability), after sub-paragraph (2)...
20.(1) Paragraph 54 (meaning of “the responsible member”) is amended...
22.In paragraph 4 (bank levy to be charged in relation...
1.(1) In TCGA 1992, after section 87C insert— Sections 87...
3.(1) Chapter 5 of Part 5 of ITTOIA 2005 (settlements:...
6.In section 622 (person liable), at the end insert “...
12.Chapter 2 of Part 13 of ITA 2007 (transfer of...
15.In section 733A(7) (meaning of “close member” of settlor's family),...
20.(1) Section 97 of TCGA 1992 (settlements: supplementary provisions) is...
21.(1) Subject as follows, the amendments made by paragraphs 3...
2.(1) Paragraph 3 (single dwelling transactions: purchaser is an individual)...
3.After paragraph 7 insert— Exception where purchaser has prior interest...
4.After paragraph 9 insert— Spouses and civil partners purchasing from...
5.After paragraph 9A (as inserted by paragraph 4 of this...
6.(1) In paragraph 12 (settlements and bare trusts with beneficiaries...
7.In paragraph 2, after sub-paragraph (3) insert—
11.In paragraph 9(3) for “paragraph” substitute “ Schedule ”.
15.In section 128(9)(b) of FA 2016 for “ “during that...
16.(1) The amendments made by this Schedule (other than those...
2.(1) Section 40 (charge to tax) is amended as follows....
4.(1) Section 41 (liability to pay tax) is amended as...
5.In section 43 (material removed from water), in subsections (1),...
9.(1) Section 69 (taxable activities) is amended as follows.
10.In section 42 (amount of tax), in subsection (2)—
17.(1) Section 47 (registration) is amended as follows.
18.In section 49 (accounting for tax and time for payment),...
20.In section 70 (interpretation), in subsection (1), for “ “registrable...
22.(1) Section 50 (power to assess) is amended as follows....
24.In section 54 (appeals), in subsection (2)—
26.(1) Schedule 36 to FA 2008 (information and inspection powers)...
28.In FA 2011, in Schedule 23 (data-gathering powers), in paragraph...
29.(1) The amendments made by this Schedule have effect in...
30.(1) In section 47 of FA 1996 as it has...
31.(1) Where the Commissioners become aware of a disposal that—...
35.Expressions used in this Part of this Schedule that are...