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Supplementary charge to VAT |
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Administration and interpretation |
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Amendments of Part 14 of CTA 2009 |
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Amendments of other enactments |
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Restrictions on deductions for hire expenses |
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Insertion of new Part 9A of CTA 2009 |
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Application of this Schedule |
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Disallowance of deductions |
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Exemption of financing income |
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Intra-group financing income where payer denied deduction |
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“Financing expense amount” and “financing income amount” |
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The “tested expense amount” and “tested income amount” |
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Other interpretative provisions |
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Consequential amendments and commencement |
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Abolition of acceptable distribution policy exemption |
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Amendment of exempt activities exemption |
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Abolition of existing regime |
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Meaning of “offshore fund” |
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Application of TCGA 1992 to offshore funds |
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Non-corporate transferors |
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Consequential amendments and repeals |
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Amendments coming into force in 2010 |
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Amendments coming into force in 2011 |
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Amendments coming into force in 2013 |
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Reinvestment of ring fence assets |
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Persons who cease to be licensees because of cessation events |
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Areas treated as continuing to be oil fields |
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Reduction of adjusted ring fence profits |
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Field allowance: when held and unactivated amount |
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No change in equity share: activation of allowance |
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Change in equity share: activation of allowance |
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Change in equity share: transfer of field allowance |
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Income tax and capital gains tax |
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Special provision: amount carrying late payment interest |
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Special provision: late payment interest start date |
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Special provision: date to which late payment interest runs |
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Effect of interest on reliefs |
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Repayment interest start date: general rule |
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Special provision as to repayment interest start date |
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Amendments of Schedule 24 to FA 2007 |
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Amendments of Schedule 41 to FA 2008 |
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New provision for removal of reduced rate |
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Issue, transfer and redemption of rights under arrangements |
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Transactions relating to underlying assets consisting of land |
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