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Part 1 Direct and Indirect Taxes

Income tax charge and rates

Corporation tax charge

Income tax: general

Employee shareholder shares

Disguised remuneration

Indirect taxes

Avoidance

Part 2 Soft Drinks Industry Levy

Introductory

Chargeable soft drinks

Charging of the soft drinks industry levy

Exemption etc

Registration

Offences

Administration and enforcement

Miscellaneous

General

Part 3 Final

SCHEDULE 1 Workers' Services Provided to Public Sector Through Intermediaries

  • Part 1 Preliminary Amendments
  • Part 2 New Chapter 10 of Part 2 of ITEPA 2003
  • Part 3 Consequential Amendments
  • Part 4 Commencement
  • SCHEDULE 2 Optional Remuneration Arrangements

SCHEDULE 3 Overseas Pensions

  • Part 1 Registered Pension Schemes Established Outside the UK
  • Part 2 Income Tax on Pension Income
  • Part 3 Lump Sums for UK Residents from Foreign Pension Schemes

SCHEDULE 4 Pensions: Offshore Transfers

  • Part 1 Charges Where Payments Made in Respect of Overseas Pensions
  • Part 2 Income Tax on Pension Transfers: Overseas Transfer Charge

SCHEDULE 5 Deduction of Income Tax at Source

  • Part 1 Interest Distributions of Investment Trust or Authorised Investment Fund
  • Part 2 Interest on Peer-to-Peer Lending
  • Part 3 Further Amendment and Commencement
  • SCHEDULE 6 Employment Income Provided Through Third Parties
  • SCHEDULE 7 VAT: Zero-Rating of Adapted Motor Vehicles etc

SCHEDULE 8 Soft Drinks Industry Levy: Recovery and Overpayments

  • Part 1 Recovery
  • Part 2 Overpayments
  • Part 3 Further Provision about Notices etc

SCHEDULE 9 Soft Drinks Industry Levy: Requirements to Keep Records etc: Penalties

  • Part 1 Penalties
  • Part 2 Assessments

SCHEDULE 10 Soft Drinks Industry Levy: Appeals and Reviews

  • Part 1 Appealable Decisions
  • Part 2 Reviews
  • Part 3 Appeals
  • SCHEDULE 11 Soft Drinks Industry Levy: Supplementary Amendments