Global legislation search
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2,660+ matches
legal-2026.07.26-907
Provision text match · United Kingdom · en
Car Tax (Abolition) Act 1992 (repealed)
Car Tax (Abolition) Act 1992 (repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Act repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 5
Topics: road tax, tax
Provision text match · United Kingdom · en
Finance Act 2004 — segment 37
29 para. 3C(3) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs.1, 3(10)(b) Words in Sch. 29 para. 3C(5)(a) inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Cha
Topics: HMRC information powers, HMRC notices, Lloyd’s conversion arrangements, VAT
Provision text match · United Kingdom · en
Finance (No. 2) Act 2023 — segment 6
For the purposes of this Part, current tax expense is to be expressed— as a positive number where it represents an expense, and as a negative number where it represents a credit. If the result of subsection (1) is a negative amount that amount (expressed as a positive number) is a “negative covered tax balance”. If the result of subsection (1) is a positive
Topics: CASC, HMRC administration, HMRC notices, HMRC payments
Provision text match · United Kingdom · en
Income Tax Act 2007 — segment 2
5 (how relief for patent expenses is given), section 845A of ITTOIA 2005 (qualifying foreign income), and any other provision of the Income Tax Acts under which reliefs or allowances deductible at Step 2 or 3 are not permitted to be deducted from particular components of income or are required to be deducted from particular components of income or in a diffe
Topics: EIS relief, HMRC information powers, LLP relief, VCT relief
Provision text match · United Kingdom · en
Income Tax (Trading and Other Income) Act 2005 — segment 35
307E(22)(a) substituted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 2(5)(b), 12(1) (with Sch. 5 paras. 15, 18(4), 19) Words in s. 311A(6) substituted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c.
Topics: AIFM taxation, Treasury regulations, allowances, annuities
Provision text match · United Kingdom · en
Finance Act 2009 — segment 9
The “infrequent money purchase contributions amount” for a tax year is the aggregate of any relevant contributions paid in the tax year— under money purchase arrangements, other than cash balance arrangements, under registered pension schemes, and less frequently than on a quarterly basis; (and so is nil if no such contributions were so paid). But if the inf
Topics: HMRC information powers, HMRC penalties and appeals, HMRC reporting, PAYE
Provision text match · United Kingdom · en
Taxation (International and Other Provisions) Act 2010 — segment 1
Taxation (International and Other Provisions) Act 2010 An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes. Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the
Topics: CFC charge, CFC rules, UK representative, accounting adjustments
Provision text match · United Kingdom · en
Finance Act 2007 — segment 9
) substitute— references to anything listed on a recognised stock exchange shall be construed in accordance with section 1005 of the Income Tax Act 2007; In section 312(1E)(a) (interpretation of Chapter 3 of Part 7), for “section 841” substitute “ section 1005(1)(b) of ITA 2007 ”. In paragraph 5 of Schedule 20 (charities: qualifying investments and loans), o
Topics: HMRC disclosures, Revenue and Customs enforcement, Revenue and Customs powers, SDRT
Provision text match · United Kingdom · en
Corporation Tax Act 2010 — segment 41
in the definition of “close company” for “has the meaning given by sections 414 and 415 of the Taxes Act” substitute “ shall be construed in accordance with Chapter 2 of Part 10 of CTA 2010 (see in particular section 439) ”, in the definition of “control” for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”, in the definition of
Topics: IP profits, NIRE, Northern Ireland company rules, Northern Ireland rate
Provision text match · United Kingdom · en
Finance Act 2000 — segment 17
Secretary of State to the Inland Revenue for the purpose of assisting the Inland Revenue to discharge their functions under the Corporation Tax Acts so far as relating to matters arising under this Schedule, or by the Inland Revenue to the Secretary of State for the purpose of assisting the Secretary of State to discharge his functions under this Part of thi
Topics: PAYE, R&D relief, VAT registration, accounting documents
Provision text match · United Kingdom · en
Capital Allowances Act 2001 — segment 24
Finance (No. 2) Act 2023 (c. 30), s. 7(4)(b) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a)) Words in s. 1A(9)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 39(2)(b), 47 (with Sch. 10 paras. 48-50) S. 1A(11)(za) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 202
Topics: VAT, VAT adjustments, accounting, agriculture
Provision text match · United Kingdom · en
Tax Credits Act 2002 — segment 1
Tax Credits Act 2002 An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes. Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the sa
Topics: appeals, benefits administration, child benefit, claims and payments
Provision text match · United Kingdom · en
Finance Act 2024 — segment 12
on or after 1.4.2024 by 2024 c. 3, Sch. 1 para. 16; S.I. 2024/286, reg. 2 Sch. 9 para. 127 applied (with modifications) (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2010/1187, reg. 20 (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(23)) Sch. 9 par
Topics: PAYE, PAYE and NIC cap, R&D expenditure credit, R&D relief
Provision text match · United Kingdom · en
Finance (No. 2) Act 2017 — segment 26
ined in paragraph 16A(4)). In paragraph 58(1) (interpretation)— after the definition of “contract settlement” insert— “disclosable indirect tax arrangements” is to be interpreted in accordance with paragraph 9A; “disclosable Schedule 11A VAT arrangements is to be interpreted in accordance with paragraph 9; after the definition of “HMRC” insert— “indirect tax
Topics: GAAR, HMRC information requests, HMRC notices and referrals, Northern Ireland adjustments
Provision text match · United Kingdom · en
Finance Act 1927
Pt. I S. 18 repealed by Finance Act 1929 (c. 21), Sch. S. 19 repealed by Statute Law Revision Act 1950 (c. 6) Ss. 20–47 repealed by Income Tax Act 1952 (c. 10), Sch. 2 Pt. I S. 48 repealed by Statute Law Revision Act 1950 (c. 6) S. 49 repealed by Miscellaneous Financial Provisions Act 1955 (4 & 5 Eliz. 2 c. 6) Sch. 2 Pt. II S. 50 repealed by Statute Law Rev
Topics: customs duties, excise, national debt, tax
Provision text match · United Kingdom · en
Finance Act 2008 — segment 8
nts etc), after subsection (3) insert— For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement under section 457, 458 or 459). In consequence of the amendments made by this Part of this Schedule, omit— in ITEPA 2003, paragraph 208 of Schedule 6, in ITTOIA 2005, paragraph
Topics: HMRC appeals, HMRC information notices, HMRC information powers, HMRC powers
Provision text match · United Kingdom · en
Income Tax Act 1952
Income Tax Act 1952 An Act to consolidate certain of the enactments relating to income tax, including certain enactments relating also to other taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In this Act, except so far as is otherwise provided or the context otherwise requires— “year of assessment” means, with reference to any tax, the
Topics: consolidation, income tax, statutory interpretation
Provision text match · United Kingdom · en
Finance Act 2019 — segment 3
An adjustment under subsection (2) may be made by way of discharge or repayment of tax, the allowance of credit against tax payable in the United Kingdom, the making of an assessment or otherwise. The obligation as to secrecy imposed by any enactment does not prevent— the Commissioners for Her Majesty's Revenue and Customs, a person who is or was an authoris
Topics: REITs, UK land, UK land disposals, allowances
Provision text match · United Kingdom · en
Income and Corporation Taxes Act 1988 — segment 3
ay of repayment of contributions) have been made wholly or partly in respect of damage in respect of which no relief may be given under the Tax Acts, and a claim is made to that effect, then, subject to and in accordance with the provisions of Schedule 21— relief shall be given in respect of those payments by reducing the amounts which are to be treated as t
Topics: EEA losses, Lloyd’s reporting, PAYE, Treasury specifications and authorisations
Provision text match · United Kingdom · en
Taxation of Chargeable Gains Act 1992 — segment 1
Taxation of Chargeable Gains Act 1992 An Act to consolidate certain enactments relating to the taxation of chargeable gains. Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:— Capital gain
Topics: HMRC notification, UK land, UK land disposals, UK land tracing