|
| |
|
Schedule 8 — Stamp duty land tax: charities relief | |
Schedule 9 — Stamp duty land tax: right to buy, shared ownership leases etc | |
Schedule 10 — Stamp duty land tax: returns, enquiries, assessments and | |
appeals | |
Part 1 — Land transaction returns | |
Part 2 — Duty to keep and preserve records | |
Part 3 — Enquiry into return | |
Part 4 — Revenue determination if no return delivered | |
Part 5 — Revenue assessments | |
Part 6 — Relief in case of excessive assessment | |
Part 7 — Appeals against revenue decisions on tax | |
Schedule 11 — Stamp duty land tax: self-certificates | |
Part 1 — General | |
Part 2 — Duty to keep and preserve records | |
Part 3 — Enquiry into self-certificate | |
Schedule 12 — Stamp duty land tax: collection and recovery of tax | |
Part 1 — General | |
Part 2 — Court proceedings | |
Schedule 13 — Stamp duty land tax: information powers | |
Part 1 — Power of authorised officer to call for documents or | |
information from taxpayer | |
Part 2 — Power of authorised officer to call for documents from third | |
party | |
Part 3 — Power to call for papers of tax accountant | |
Part 4 — Restrictions on powers under Parts 1 to 3 | |
Part 5 — Powers of board to call for documents or information | |
Part 6 — Order of judicial authority for the delivery of documents | |
Part 7 — Entry with warrant to obtain evidence of offence | |
Part 8 — Falsification etc of documents | |
Schedule 14 — Stamp duty land tax: determination of penalties and related | |
appeals | |
Schedule 15 — Stamp duty land tax: partnerships | |
Part 1 — General provisions | |
Part 2 — Ordinary partnership transactions | |
Part 3 — Transactions excluded from stamp duty land tax | |
Schedule 16 — Stamp duty land tax: trusts and powers | |
Schedule 17 — Stamp duty land tax: General Commissioners and appeals and | |
other proceedings | |
Schedule 18 — Stamp duty land tax: consequential amendments | |
Schedule 19 — Stamp duty land tax: commencement and transitional | |
provisions | |
Schedule 20 — Stamp duty: restriction to instruments relating to stock or | |
marketable securities | |
Part 1 — Supplementary provisions | |
Part 2 — Consequential amendments and repeals | |
Schedule 21 — Approved share plans and schemes | |
Part 1 — Share incentive plans | |
Part 2 — SAYE option schemes | |
Part 3 — CSOP schemes | |
Schedule 22 — Employee securities and options | |
Schedule 23 — Corporation tax relief for employee share acquisition | |
Part 1 — General provisions | |
Part 2 — Award of shares | |
Part 3 — Grant of option | |
|
| |
|
| |
|
Part 4 — Provisions applying in case of shares subject to forfeiture | |
Part 5 — Supplementary provisions | |
Part 6 — Commencement and transitional provisions | |
Schedule 24 — Restriction of deductions for employee benefit contributions | |
Schedule 25 — Determination of profits attributable to permanent | |
establishment: supplementary provisions | |
Schedule 26 — Non-resident companies: transactions through broker, | |
investment manager or Lloyd’s agent | |
Schedule 27 — Permanent establishment etc: consequential amendments | |
Schedule 28 — Capital gains tax: reporting limits and annual exempt amount | |
Part 1 — Reporting limits | |
Part 2 — Annual exempt amount | |
Part 3 — Commencement | |
Schedule 29 — Transfers of value: attribution of gains to beneficiaries | |
Schedule 30 — First-year allowances for expenditure on environmentally | |
beneficial plant or machinery | |
Schedule 31 — Tax relief for expenditure on research and development | |
Part 1 — Small and medium-sized enterprises: Schedule 20 to Finance | |
Act 2000 | |
Part 2 — Large companies: Part 1 of Schedule 12 to Finance Act 2002 | |
Part 3 — Work sub-contracted to SMEs: Part 2 of Schedule 12 to Finance | |
Act 2002 | |
Part 4 — Entitlement of SME to certain relief available to large | |
companies | |
Part 5 — Supplementary: amendments to Parts 3 to 6 of Schedule 12 to | |
Finance Act 2002 | |
Part 6 — Expenditure on vaccine research etc: Schedule 13 to Finance | |
Act 2002 | |
Schedule 32 — Tonnage tax: restrictions on capital allowances for lessors of | |
ships | |
Schedule 33 — Insurance companies | |
Schedule 34 — Policies of life insurance etc: miscellaneous amendments | |
Part 1 — Group life policies | |
Part 2 — Charitable and non-charitable trusts | |
Part 3 — Meaning of “life annuity” | |
Part 4 — Rollover of gain on maturity into new policy | |
Schedule 35 — Gains on policies of life insurance, etc: rate of tax | |
Schedule 36 — Foster carers | |
Part 1 — Introduction | |
Part 2 — The exemption and the alternative methods of calculation | |
Part 3 — Capital allowances | |
Part 4 — Supplementary | |
Schedule 37 — Loan relationships: amendments | |
Part 1 — Amendments to Schedule 9 to the Finance Act 1996 | |
Part 2 — Transitional provisions | |
Schedule 38 — Sale and repurchase of securities etc | |
Schedule 39 — Relevant discounted securities: withdrawal of relief for costs | |
and losses, etc | |
Schedule 40 — Acquisition by company of its own shares | |
Schedule 41 — Companies in administration | |
Schedule 42 — Controlled foreign companies: exempt activities | |
Schedule 43 — Repeals | |
Part 1 — Excise duties | |
Part 2 — Value added tax | |
|
| |