Source: http://www.legislation.gov.uk/ukpga/2014/26/contents/enacted
Timestamp: 2018-05-26 20:08:48
Document Index: 232236818

Matched Legal Cases: ['art 7', 'art 1', 'art 4', 'art 9', 'art 11', 'art 7', 'art 4', 'art 7', 'art 7', 'art 8', 'art 8', 'art 1', 'art 2', 'art 7', 'ART 2']

223.Effect of notice given while tax enquiry is in progress
252.Duty of those notified to notify others of promoter’s number
6.Finance Act 1998
7.Finance Act 2000
8.Capital Allowances Act 2001
10.Corporation Tax Act 2009
13.Corporation Tax Act 2010
18.Finance Act 2012
19.Finance Act 2013
1.Chargeable periods which straddle start date
2.First straddling period beginning before 1 January 2013
3.First straddling period beginning on or after 1 January 2013
4.Chargeable periods which straddle 1 January 2016
5.Operation of annual investment allowance where restrictions apply
14.FA 2009
15.CTA 2010
1.Temporary extension of period by which commencement lump sum may precede pension
2.Temporary relaxation to allow transfer of pension rights after lump sum paid
3.Temporary relaxation to allow lump sum to be repaid to pension scheme that paid it
4.Calculation of “applicable amount” in certain cases
5.Expected pension commencement lump sums treated as trivial commutation lump sums
6.Small pot lump sums
7.Preservation of protected pension age following certain transfers of pension rights
8.Operation of enhanced protection of pre-6 April 2006 rights to take lump sums
9.Protected lump sum entitlement following certain transfers of pension rights
12.Scheme sanction charges
13.Power to make further adjustments
2.Amount A (pre-6 April 2006 pensions in payment)
3.Amount B (pre-6 April 2014 benefit crystallisation events)
4.Amount C (uncrystallised rights at end of 5 April 2014 under registered pension schemes)
5.Amount D (uncrystallised rights at end of 5 April 2014 under relieved non-UK pension schemes)
7.(1) The Commissioners for Her Majesty’s Revenue and Customs may...
8.(1) The Commissioners for Her Majesty’s Revenue and Customs may...
10.Amendment of section 219(5A) of FA 2004
11.Amendment of section 98 of TMA 1970
2.Registration of pension schemes
6.De-registration of pension schemes
9.Declarations required from person who is to be a scheme administrator
10.Payments by registered pension schemes: surrender
13.Orders for money etc to be restored to pension schemes
14.(1) Section 266A (member’s liability) is amended as follows.
15.(1) Section 266B (scheme’s liability) is amended as follows.
17.Liabilities of trustees appointed by Pensions Regulator etc
23.Other provision
1.Amendments to Chapter 6 of Part 7 of ITEPA 2003
33.Other amendments: TCGA 1992
37.In the title for “approved” substitute “Schedule 2”.
41.In the title of Part 1 for “Approved” substitute “Schedule...
44.Other amendments: ITEPA 2003 and Part 4 of FA 2004
53.Other amendments: ITTOIA 2005
55.In the cross-heading before section 392 for “approved” substitute “Schedule...
61.In the cross-heading before section 405 for “approved” substitute “Schedule...
66.In the cross-heading before section 770 for “Approved” substitute “Schedule...
68.Other amendments: Part 9 of ITA 2007
70.In section 479 (trustees’ accumulated or discretionary income charged at...
74.Other amendments: Chapter 1 of Part 11 of CTA 2009
82.For the cross-heading before section 998 substitute “Plan ceasing to...
84.Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)
88.Revocation of Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 (S.I. 2007/792)
89.Commencement and transitional provision
97.Amendments to Chapter 7 of Part 7 of ITEPA 2003
121.Other amendments: TCGA 1992
126.In the title for “Approved” substitute “Schedule 3”.
129.Other amendments: ITEPA 2003, Part 4 of FA 2004, ITTOIA 2005 and CTA 2009
143.Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)
146.Commencement and transitional provision
158.Amendments to Chapter 8 of Part 7 of ITEPA 2003
183.Other amendments: TCGA 1992
186.In the title for “Approved” substitute “Schedule 4”.
190.Other amendments: ITEPA 2003
204.Commencement and transitional provision
216.Amendments to Schedule 5 to ITEPA 2003
221.Other amendment: section 98 of TMA 1970
222.Commencement and transitional provision
226.Amendments to Chapter 1 of Part 7 of ITEPA 2003
231.Other amendment: section 98 of TMA 1970
232.Commencement and transitional provision
1.ITEPA 2003
22.Consequential amendments to other Acts
31.In section 1017 (condition relating to employee’s income tax position...
1.Time limits for making assessments
2.Linked sales
3.Approval of VCT: return of capital
5.Nominees
1.In Part 8 of CTA 2010 (oil activities), after Chapter...
2.In section 270 of CTA 2010 (overview of Part 8),...
4.The amendments made by this Schedule have effect in relation...
2.Onshore allowance
4.Restriction of field allowance to offshore fields
6.Commencement of onshore allowance
7.Option to defer commencement
8.Straddling accounting periods
9.(1) The amount (if any) by which the company’s adjusted...
1.CTA 2010
6.Commencement etc
1.Main provision
3.Supplementary provision: deductions
5.Supplementary provision: arrangements made by intermediaries
7.Main provision
15.Main provision
16.Supplementary provision
20.Power to apply amendments to other types of firms carrying on regulated activities
22.Income tax
26.Corporation tax
12.Licences taken out on or after 1 April 2014
14.Licences taken out on or after 1 April 2016
16.Licences taken out on or after 1 January 2017
19.I January 2017
1.Meaning of “stores”
2.Surplus stores
3.Power to make regulations about stores
6.Penalties and enforcement
9.Review and appeal
1.New Union scheme for accounting for VAT on certain supplies
2.Power to amend provisions about the Union scheme
4.Extension of non-Union scheme to broadcasting and telecommunication services
5.For the title of the Schedule substitute— ELECTRONIC, TELECOMMUNICATION AND...
6.Consequential and other amendments
1.“Chargeable securities”
4.Commencement of Part 1 and transitional provision
5.Main charge
6.Charge in relation to the purchase by a company of its own shares
7.Charge in relation to property vested by Act or purchased under statutory power
8.Interpretation of paragraphs 5 to 7
9.Depositary receipts: charge
10.Clearance services: charge
11.Charge on transfers of partnership interests
12.Commencement of Part 2
2.Rate bands for tax years 2015-16, 2016-17 and 2017-18
3.Treatment of certain liabilities
4.Ten-year anniversary charge
5.Delivery of account and payment of tax
2.High quality liquid assets etc
6.In paragraph 27 (determination of foreign bank’s chargeable equity and...
8.Protected deposits
9.Tier one capital equity and liabilities
10.Liabilities representing QCP margin in relation to trades executed under clearing agreements
11.Certain liabilities deemed short term liabilities
12.Amendments consequential on regulatory changes
1.Breach notice
2.Final notice
3.Direction to suspend remote operating licence
4.Reinstatement of remote operating licence
6.Revocation of remote operating licence
7.Consent requirement for grant of new remote operating licence
10.Customs and Excise Management Act 1979
15.Finance Act 1994
19.Value Added Tax Act 1994
20.Finance Act 1997
21.Criminal Justice and Police Act 2001
22.Gambling Act 2005
27.Finance Act 2008
28.Finance Act 2009
31.Finance Act 2012
1.Final accounting periods under BGDA 1981
2.Withdrawal of double taxation relief
3.Post-commencement receipts etc from pre-commencement general or pool betting
4.Post-commencement winnings paid on pre-commencement general or pool betting
5.Post-commencement receipts & winnings etc in the case of pre-commencement remote gaming
6.Post-commencement relief for unrelieved pre-commencement losses
7.Post-commencement winnings on non-dutiable pre-commencement general or pool betting
8.Post-commencement winnings on non-dutiable pre-commencement remote gaming
9.Saving for amendments and repeals made by Schedule 28
2.Value of denied advantage: normal rule
3.Value of denied advantage: losses
4.Value of denied advantage: deferred tax
3.Giving of follower notices in relation to partnership returns
4.Penalty if corrective action not taken in response to partnership follower notice
5.Calculation of penalty etc
2.Restriction on circumstances when accelerated payment notices can be given
3.Circumstances in which partner payment notices may be given
4.Content of partner payment notices
5.Representations about a partner payment notice
6.Effect of partner payment notice
7.Penalty for failure to comply with partner payment notice
8.Withdrawal, suspension or modification of partner payment notices
1.Taxes Management Act 1970
3.Finance Act 2007
4.Finance Act 2008
5.Finance Act 2009
1.Meaning of “threshold condition”
2.Deliberate tax defaulters
3.Breach of the Banking Code of Practice
4.Dishonest tax agents
5.Non-compliance with Part 7 of FA 2004
6.Criminal offences
7.Opinion notice of GAAR Advisory Panel
8.Disciplinary action by a professional body
9.Disciplinary action by a regulatory authority
10.Exercise of information powers
11.Restrictive contractual terms
12.Continuing to promote certain arrangements
PART 2 Meeting the threshold conditions: bodies corporate
13.(1) Sub-paragraph (2) applies where— (a) a relevant threshold condition...
2.Penalties for failure to comply
3.Daily default penalties for failure to comply
4.Penalties for inaccurate information and documents
5.Power to change amount of penalties
6.Concealing, destroying etc documents following imposition of a duty to provide information
7.Concealing, destroying etc documents following informal notification
8.Failure to comply with time limit
9.Reasonable excuse
10.Assessment of penalty and appeals
11.Interest on penalties
12.Double jeopardy
13.Overlapping penalties
1.“Person” includes a partnership
2.Continuity of partnerships
3.Meeting of conditions
4.Threshold conditions: actions of partners in a personal capacity
5.Conduct notices
6.Monitoring notices
7.Person continuing to carry on partnership business as a sole trader
8.Persons leaving a partnership: conduct notices
9.Persons leaving a partnership: monitoring notices
10.Division of partnership business
11.Notices under paragraphs 8 to 10: general
14.Publication under section 248
15.Responsibility of partners
16.Joint and several liability of responsible partners
17.Service of notices
18.Nominated partners
19.Meaning of “controlling member”
20.Meaning of “managing partner”
21.Power to amend definitions
1.Relief on disposals to employee-ownership trusts
2.Commencement and transitional provision
17.Finance Act 1986
18.Taxation of Chargeable Gains Act 1992
19.Income Tax (Earnings and Pensions) Act 2003
23.Corporation Tax Act 2009
1.Taxation of Chargeable Gains Act 1992 (c. 12)
2.Co-operative and Community Benefit Societies Act 2014 (c. 14)