Free legislation on LexisWeb is as enacted and does not take into account any amendments

Part 1 Direct Taxes

Income tax: employment and pensions

Income tax: investments

Income tax: trading and property businesses

Corporation tax

Chargeable gains

Domicile, overseas property etc

Disguised remuneration

Capital allowances

Transactions in UK land

Co-ownership authorised contractual schemes

Part 2 Indirect Taxes

Part 3 Fulfilment Businesses

Part 4 Administration, Avoidance and Enforcement

Reporting and record-keeping

Enquiries

Avoidance etc

Information

Part 5 Final

SCHEDULE 1 Social Investment Tax Relief

  • Part 1 Amendments of Part 5B of ITA 2007
  • Part 2 Consequential Amendments
  • Part 3 Commencement

SCHEDULE 2 Trades and Property Businesses: Calculation of Profits

  • Part 1 Trades etc: Amendments of ITTOIA 2005
  • Part 2 Property Businesses: Amendments of ITTOIA 2005
  • Part 3 Trades etc: Amendments of other Acts
  • Part 4 Commencement and Transitional Provision

SCHEDULE 3 Trading and Property Allowances

  • Part 1 Main Provisions
  • Part 2 Consequential Amendments
  • Part 3 Commencement

SCHEDULE 4 Relief for Carried-Forward Losses

  • Part 1 Amendment of General Rules about Carrying Forward Losses
  • Part 2 Restriction on Deductions in Respect of Carried-Forward Losses
  • Part 3 Group Relief for Carried-Forward Losses
  • Part 4 Insurance Companies: Carrying Forward BLAGAB Trade Losses
  • Part 5 Carrying Forward Trade Losses in Certain Creative Industries
  • Part 6 Oil Activities
  • Part 7 Oil Contractors
  • Part 8 Transferred Trades
  • Part 9 Tax Avoidance
  • Part 10 Northern Ireland Trading Losses etc
  • Part 11 Minor and Consequential Amendments
  • Part 12 Commencement etc

SCHEDULE 5 Corporate Interest Restriction

  • Part 1 New Part 10 of TIOPA 2010
  • Part 2 New Schedule 7A to TIOPA 2010
  • Part 3 Consequential Amendments
  • Part 4 Commencement and Transitional Provision

SCHEDULE 6 Relief for Production of Museum and Gallery Exhibitions

  • Part 1 Amendment of CTA 2009
  • Part 2 Consequential Amendments
  • Part 3 Commencement

SCHEDULE 7 Trading Profits Taxable at the Northern Ireland Rate

  • Part 1 Amendments Relating to Smes
  • Part 2 Minor Amendments
  • Part 3 Commencement etc

SCHEDULE 8 Deemed Domicile: Income Tax and Capital Gains Tax

  • Part 1 Application of Deemed Domicile Rule
  • Part 2 Protection of Overseas Trusts
  • Part 3 Capital Gains Tax Rebasing
  • Part 4 Cleansing of Mixed Funds
  • SCHEDULE 9 Settlements and Transfer of Assets Abroad: Value of Benefits
  • SCHEDULE 10 Inheritance Tax on Overseas Property Representing UK Residential Property

SCHEDULE 11 Employment Income Provided Through Third Parties: Loans etc Outstanding on 5 April 2019

  • Part 1 Application of Part 7A of ITEPA 2003
  • Part 2 Approval of a Qualifying Loan etc
  • Part 3 Exclusions
  • Part 4 Supplementary Provision
  • Part 5 Consequential Amendments
  • SCHEDULE 12 Trading Income Provided Through Third Parties: Loans etc Outstanding on 5 April 2019
  • SCHEDULE 13 Third Country Goods Fulfilment Businesses: Penalty

SCHEDULE 14 Digital Reporting and Record-Keeping for Income Tax etc: Further Amendments

  • Part 1 Amendments of TMA 1970
  • Part 2 Amendments of other Acts
  • SCHEDULE 15 Partial Closure Notices

SCHEDULE 16 Penalties for Enablers of Defeated Tax Avoidance

  • Part 1 Liability to Penalty
  • Part 2 “Abusive” and “Tax Arrangements”: Meaning
  • Part 3 “Defeat” in Respect of Abusive Tax Arrangements
  • Part 4 Persons who “Enabled” the Arrangements
  • Part 5 Amount of Penalty
  • Part 6 Assessment of Penalty
  • Part 7 GAAR Advisory Panel Opinion, and Representations
  • Part 8 Appeals
  • Part 9 Information
  • Part 10 Publishing Details of Persons who have Incurred Penalties
  • Part 11 Miscellaneous
  • Part 12 General

SCHEDULE 17 Disclosure of Tax Avoidance Schemes: VAT and other Indirect Taxes

  • Part 1 Duties to Disclose Avoidance Schemes etc
  • Part 2 Penalties
  • Part 3 Consequential Amendments
  • Part 4 Supplemental

SCHEDULE 18 Requirement to Correct Certain Offshore Tax Non-Compliance

  • Part 1 Liability for Penalty for Failure to Correct
  • Part 2 Amount of Penalty
  • Part 3 Further Provisions Relating to the Requirement to Correct
  • Part 4 Supplementary