Finance Act 2008
Finance Act 2008 (2008 c. 9)
- Finance Act 2008 (2008 c. 9)
- Part 1 Charges, rates, allowances, reliefs etc
- Income tax
- 1 Charge and main rates for 2008-09
- 2 Personal allowance for those aged under 65
- 3 Personal allowances for those aged 65 and over
- 4 Basic rate limit
- 5 Abolition of starting and savings rates and creation of starting rate for savings
- Corporation tax
- 6 Charge and main rates for financial year 2009
- 7 Small companies' rates and fractions for financial year 2008 etc
- Capital gains tax
- 8 Rate etc
- 9 Entrepreneurs' relief
- Inheritance tax
- 10 Transfer of unused nil-rate band etc
- Alcohol and tobacco
- 11 Rates of alcoholic liquor duty
- 12 Rates of tobacco products duty
- Fuel duties
- 13 Rates and rebates: simplification
- 14 Biodiesel and bioblend
- 15 Rates and rebates: increase from 1 October 2008
- 16 Fuel for aircraft and boats, heating oil and fuel for certain engines
- Environmental taxes and duties
- 17 Rates of vehicle excise duty
- 18 Standard rate of landfill tax
- 19 Rates of climate change levy
- 20 Rate of aggregates levy
- 21 Carbon reduction trading scheme: charges for allocations
- Gambling duties
- 22 Rates of gaming duty
- 23 Amusement machine licence duty
- Part 2 Income tax, corporation tax and capital gains tax_general
- Residence and domicile
- 24 Periods of residence
- 25 Remittance basis
- Research and development
- 26 Rates of R&D relief and vaccine research relief
- 27 Qualifying expenditure: R&D relief and vaccine research relief
- 28 Companies in difficulty: SME R&D relief and vaccine research relief
- 29 Cap on R&D aid
- 30 Vaccine research relief: declaration about effect of relief
- Venture capital schemes etc
- 31 Enterprise investment scheme: increase in amount of relief
- 32 Venture capital schemes
- 33 Enterprise management incentives: qualifying companies
- Other business and investment measures
- 34 Tax credits for certain foreign distributions
- 35 Small companies' relief: associated companies
- 36 Company gains from investment life insurance contracts etc
- 37 Trade profits: changes in trading stock
- 38 Non-residents: investment managers
- 39 Dormant assets
- 40 Individual investment plan regulations
- Offshore funds
- 40A Meaning of “offshore fund”
- 40B Meaning of “mutual fund” etc
- 40C Umbrella arrangements
- 40D Arrangements comprising more than one class of interest
- 40E Meaning of “mutual fund”: exceptions
- 40F Meaning of “relevant income-producing assets”
- 40G Meaning of “mutual fund”: powers to vary exceptions
- 41 Tax treatment of participants in offshore funds
- 42 Regulations under section 41: supplementary
- 42A Regulations: procedure
- Insurance companies and friendly societies
- 43 Insurance companies etc
- 44 Friendly societies
- Employment matters
- 45 Homes outside UK owned through company etc
- 46 In-work and return to work credits and payments
- 47 Company cars: lower threshold for CO2 emissions figure
- 48 Van fuel benefit
- 49 Employment-related securities etc: deductible amounts etc
- 50 Employment-related securities: repeal of obsolete provisions
- 51 Armed forces: the Council Tax Relief
- 52 Greater London Authority: severance payments
- Charities etc
- 53 Gift aid: payments to charities
- 54 Community investment tax relief
- Leasing
- 55 Leases of plant or machinery
- 56 Sale of lessor companies etc
- Double taxation arrangements
- 57 Double taxation relief
- 58 UK residents and foreign partnerships
- 59 UK residents and foreign enterprises
- Other anti-avoidance provisions
- 60 Restrictions on trade loss relief for individuals
- 61 Non-active partners
- 62 Financial arrangements avoidance
- 63 Manufactured payments
- 64 Controlled foreign companies
- 65 Intangible fixed assets: related parties
- 66 Repeal of obsolete anti-avoidance provisions
- Miscellaneous
- 67 Income of beneficiaries under settlor-interested settlements
- 68 Income charged at dividend upper rate
- 69 Payments on account of income tax
- 70 Allowances etc for non-resident nationals of an EEA state
- Part 3 Capital allowances
- Plant and machinery: qualifying expenditure
- 71 Thermal insulation of buildings
- 72 Expenditure on required fire precautions
- 73 Integral features
- Plant and machinery: annual investment allowance
- 74 Annual investment allowance
- Plant and machinery: first-year allowances
- 75 First-year allowance for small and medium-sized enterprises discontinued
- 76 Repeal of spent first-year allowances
- 77 Cars with low carbon dioxide emissions
- 78 Gas refuelling stations
- 79 First-year tax credits
- Plant and machinery: writing-down allowances and pools
- 80 Main rate of writing down allowance
- 81 Small pools
- 82 Special rate expenditure and the special rate pool
- 83 Existing long-life asset expenditure treated as special rate expenditure
- Industrial and agricultural buildings allowances
- 84 Abolition of allowances from 2011
- 85 Phasing out of allowances before abolition
- 86 Qualifying enterprise zone expenditure: transitional provision
- 87 Phasing out of industrial buildings allowance: anti-avoidance
- Supplementary provision
- 88 Power to make consequential and transitional provision
- Anti-avoidance
- 89 Balancing allowances on transfers of trade
- Part 4 Pensions
- 90 Spreading of relief on indirect contributions
- 91 Inheritance etc of tax-relieved pension savings
- 92 Pension schemes: further provision
- Part 5 Stamp taxes
- Stamp duty land tax
- 93 Zero-carbon homes
- 94 Notification and registration of transactions
- 95 Charge where consideration includes rent: 0% band
- 96 Withdrawal of group relief
- 97 Transfers of interests in property-investment partnerships
- Stamp duty
- 98 Exemption from ad valorem stamp duty for low value transactions
- 99 Abolition of fixed stamp duty on certain instruments
- 100 Gifts inter vivos
- 101 Loan capital
- Part 6 Oil
- Petroleum revenue tax
- 102 Meaning of “participator”
- 103 Abandonment expenditure: default by participator met by former participator
- 104 Abandonment expenditure: deductions from ring fence income
- 105 Abandonment expenditure: former participator reimbursed by defaulter
- 106 Returns of relevant sales of oil
- 107 Elections for oil fields to become non-taxable
- Corporation tax
- 108 Capital allowances: plant and machinery for use in ring fence trade
- 109 Capital allowances: decommissioning expenditure
- 110 Capital allowances: abandonment expenditure after ceasing ring fence trade
- 111 Losses: set off against profits of earlier accounting periods
- 112 Ring fence trade: no deduction for expenses of investment management
- Part 7 Administration
- Chapter 1 Information etc
- New information etc powers
- 113 Information and inspection powers
- 114 Computer records etc
- Other measures
- 115 Record-keeping
- 116 Disclosure of tax avoidance schemes
- 117 Power to open or unpack containers
- Chapter 2 Time limits for claims and assessments etc
- General
- 118 Time limits for assessments, claims etc
- Income tax and corporation tax
- 119 Correction and amendment of tax returns
- VAT
- 120 VAT: time limits for assessments of excess credits etc
- 121 Old VAT claims: extended time limits
- Chapter 3 Penalties
- 122 Penalties for errors
- 123 Penalties for failure to notify etc
- Chapter 4 Appeals etc
- Reviews and appeals etc: general
- 124 HMRC decisions etc: reviews and appeals
- Customs and excise decisions subject to review and appeal
- 125 Alcoholic liquor duties
- 126 Security under CEMA 1979
- Chapter 5 Payment and enforcement
- Taking control of goods etc
- 127 Enforcement by taking control of goods: England and Wales
- 128 Summary warrant: Scotland
- 129 Consequential provision and commencement
- Set off
- 130 Set-off ...
- 131 No set-off where insolvency procedure has been applied
- 132 VAT: requirement to set-off
- 133 Set-off etc where right to be paid a sum has been transferred
- 134 Retained funding bonds: tender by Commissioners
- Other measures
- 135 Interest on unpaid tax in case of disaster etc of national significance
- 136 Fee for payment
- 137 County court proceedings
- 138 Certificates of debt
- Supplementary
- 139 Interpretation of Chapter
- Part 8 Miscellaneous
- Inheritance tax
- 140 Charge on termination of interest in possession where new interest acquired
- 141 Interest in possession settlements: extension of transitional period
- Insurance premium tax
- 142 Tax representatives
- 143 Overseas insurers
- Vehicle excise duty
- 144 Rebates
- 145 Offence of using or keeping unlicensed vehicle
- 146 Rates for new lower-emission vans
- 147 Not exhibiting licence: period of grace
- 148 Reduced pollution certificates
- Climate change levy and landfill tax
- 149 Climate change levy: coal mine methane no longer to be renewable source
- 150 Climate change levy accounting documents: abolition of self-identification
- 151 Landfill tax credit: withdrawing approval of environmental bodies
- Aviation
- 152 Aviation duty
- 153 Air passenger duty: class of travel with large seat pitch
- Alternative finance arrangements
- 154 Stamp duty and stamp duty reserve tax: alternative finance investment bonds
- 155 Alternative property finance: anti-avoidance
- 156 Alternative finance arrangements: power to vary Chapter 5 of Part 2 of FA 2005
- 157 Government borrowing: alternative finance arrangements
- Payments from Exchequer accounts
- 158 Power of Treasury to make payments
- 159 Payments from certain Exchequer accounts: mechanism
- Other matters
- 160 Power to give statutory effect to concessions
- 161 Fuel duty: definition of “ultra low sulphur diesel”
- 162 Duties: abolition of disregard of fractions of penny
- 163 National savings
- 164 EU emissions trading: criminal offences
- Part 9 Final provisions
- 165 Interpretation
- 166 Short title
- SCHEDULES
- SCHEDULE 1 Abolition of starting and savings rates and creation of starting rate for savings
- Part 1 Amendments of ITA 2007
- Part 2 Other amendments
- TMA 1970
- ICTA
- FA 1989
- TCGA 1992
- FA 1996
- ITTOIA 2005
- F(No.2)A 2005
- Part 3 Commencement
- SCHEDULE 2 Capital gains tax reform
- Rate: consequentials
- Abolition of taper relief
- Abolition of “kink” test
- Abolition of “halving relief”
- Abolition of indexation allowance
- Simplification of pooling etc
- Meaning of “tax year”
- SCHEDULE 3 Entrepreneurs' relief
- Introduction
- Main provisions
- Other amendments
- Commencement
- Transitionals: section 169P(4)(d)
- Transitionals: reorganisations
- Transitionals: EIS and VCT
- SCHEDULE 4 Inheritance tax: transfer of nil-rate band etc
- Amendments of IHTA 1984
- Amendment of TCGA 1992
- Commencement
- Modifications for cases where deceased person died before 25 July 1986
- SCHEDULE 5 Fuel duty: biodiesel and bioblend
- SCHEDULE 6 Aircraft and boat fuel, heating oil and fuel used for certain engines
- Part 1 Fuel used in aircraft and boats
- Aviation gasoline
- Kerosene used for aviation (avtur)
- Fuel for private pleasure craft
- Consequential amendments
- Commencement etc
- Part 2 Heavy oil used for heating or as fuel for certain engines
- Amendments of HODA 1979
- Amendments of FA 1994
- Commencement
- SCHEDULE 7 Remittance basis
- Part 1 Main provisions
- Remittance basis_general
- Employment income
- Relevant foreign income
- Chargeable gains
- Minor and consequential amendments
- Commencement
- Transitional provision
- Part 2 Non-resident companies and trusts etc
- Offshore income gains
- Offshore income gains: commencement etc
- Attribution of gains to members of non-resident companies
- Attribution of gains to beneficiaries
- Attribution of gains to beneficiaries: commencement etc
- Attribution of gains to beneficiaries: cases involving transfers of value
- Attribution of gains to beneficiaries in cases involving transfers of value: commencement etc
- Attribution of gains to beneficiaries: existing Schedule 4C pools
- Transfers of securities: accrued income profits
- Transfers of assets abroad
- General
- SCHEDULE 8 Rates of research and development relief and vaccine research relief
- Rates of research and development relief: SMEs
- Rates of research and development tax relief: large companies
- Rates of vaccine research relief
- SCHEDULE 9 Companies in difficulty: SME R&D relief and vaccine research relief
- Research and development relief
- Vaccine research relief
- Commencement
- SCHEDULE 10 Cap on R&D aid
- Part 1 Calculation of total R&D aid
- Calculation of total R&D aid
- Interpretation
- Transitional provision
- Part 2 Consequential amendments
- SCHEDULE 11 Venture capital schemes
- Corporate Venturing Scheme
- Enterprise Investment Scheme
- Venture capital trusts
- Commencement
- SCHEDULE 12 Tax credit for certain foreign distributions
- Part 1 The tax credit
- Part 2 Consequential provision
- TMA 1970
- ICTA
- FA 1993
- ITTOIA 2005
- ITA 2007
- SCHEDULE 13 Company gains from investment life insurance contracts
- Definitions
- Contract to be loan relationship
- Increased non-trading credits
- Commencement
- SCHEDULE 14 Company gains from investment life insurance contracts: consequential amendments etc
- ICTA
- ITTOIA 2005
- Other repeals
- Commencement
- SCHEDULE 15 Changes in trading stock
- Part 1 Income tax
- Part 2 Corporation tax
- Introduction
- Transfers of trading stock between trade and trader
- Other disposals not made in the course of trade
- Relationship with transfer pricing rules
- SCHEDULE 16 Non-residents: investment managers
- Part 1 Eligibility to be UK representative
- Part 2 Eligibility to be agent of independent status
- FA 2003
- ITA 2007
- Part 3 Non-residents liable to tax: disregarded investment income or profits
- FA 2003
- ITA 2007
- Part 4 Commencement
- SCHEDULE 17 Insurance companies etc
- Financing-arrangement-funded transfers
- Expenses: fronting reinsurance commissions etc
- Structural assets
- Deposit back arrangements
- Foreign business assets
- Foreign currency assets
- Derivative contracts
- Apportionments
- UK distributions received by insurance companies
- Clarification of scope of ICTA s.432A
- “BLAGAB profits” etc
- Abolition of “inherited estates” apportionment rules
- Insurance special purpose vehicles
- Group relief: gross profits to exclude relevant profits
- Charges on income
- Remediation of contaminated land
- Repeal of ICTA s.56(4)
- Partnership returns
- Overseas life assurance business
- Trades in I minus E
- Controlled foreign companies
- Offshore income gains
- Transfers of business
- Periodical return
- Repeal of section 737D of ICTA
- R&D relief
- Section 89(7) of FA 1989
- Commencement of Schedule 9 to FA 2007
- Commencement of Business Transfer Schemes Order
- Gross roll-up business
- Repeal of spent provision
- SCHEDULE 18 Friendly societies
- Introduction
- PHI business
- Transfers of exempt “other” business
- Extension of section 463
- Repeal of obsolete provisions
- SCHEDULE 19 Reduction of basic rate of income tax: transitional relief for gift aid charities
- Payment of gift aid supplement
- Amount of gift aid supplement
- The “notional basic rate”
- Errors in connection with payment of gift aid supplement
- General
- Amendments
- SCHEDULE 20 Leases of plant or machinery
- Capital received in respect of lease to be treated as income
- Disposal events: grant of long funding lease
- Deemed disposals: plant or machinery used under long funding lease
- Plant or machinery subject to a sale and finance leaseback or lease and finance leaseback
- Restriction on lessee's right to elect that rules for non-long funding leases apply
- Lessors under long funding leases of plant or machinery
- Plant and machinery allowances: anti-avoidance
- SCHEDULE 21 Restriction on loss relief for non-active traders
- Introduction
- Main provisions
- Other amendments
- Commencement
- SCHEDULE 22 Avoidance involving financial arrangements
- Rent factoring of leases of plant or machinery
- Credit allowable in relation to interest
- Distributions arising from tax arrangements
- Disposals for consideration not recognised by accounting practice
- Avoidance relying on continuity of treatment provisions
- Distributions from shares treated as loan relationships
- Depreciatory transactions
- Falsifying transactions
- Non-qualifying shares
- Income producing assets
- Exit arrangements
- Schemes etc designed to reproduce interest-like return
- Partnerships
- Loan relationships treated differently by debtor and creditor
- Commercial rate of interest
- Derivative contracts
- Restrictions on relief for interest payments
- SCHEDULE 23 Manufactured payments: anti-avoidance
- Introduction
- Section 572A
- Section 573
- Section 574
- Section 575
- Section 578
- Section 579
- Section 580
- Section 581A
- Section 583
- Capital gains
- SCHEDULE 24 Annual investment allowance
- Part 1 Amendments of CAA 2001
- Part 2 Amendments of other enactments
- ICTA
- FA 2000
- ITA 2007
- Part 3 Commencement
- SCHEDULE 25 First-year tax credits
- Part 1 Amendments of CAA 2001
- Part 2 Amendments of other enactments
- ICTA
- FA 1998
- Part 3 Commencement
- SCHEDULE 26 Special rate expenditure and the special rate pool
- Part 1 Amendments of CAA 2001
- Introductory
- Special rate expenditure and the special rate pool
- Consequential amendments
- Part 2 Commencement etc
- Commencement
- Sale between connected persons
- Saving for intra-group transfers
- Interpretation
- SCHEDULE 27 Abolition of allowances: consequential amendments and savings
- Part 1 Consequential amendments
- CAA 2001
- ICTA
- FA 2000
- FA 2001
- Proceeds of Crime Act 2002 (c. 29)
- Energy Act 2004 (c. 20)
- ITTOIA 2005
- ITA 2007
- FA 2007
- FA 2008
- Commencement
- Part 2 Savings
- Enterprise zone expenditure
- Definition of structure
- Definition of qualifying trade
- Commencement
- SCHEDULE 28 Inheritance of tax-relieved pension savings
- Amendments of Part 4 of FA 2004
- Amendments of IHTA 1984
- Commencement
- SCHEDULE 29 Further provision about pension schemes
- Authorised member payments
- Transfer of lifetime annuities and dependants' annuities
- Definition of investment-regulated pension schemes
- Benefit crystallisation event 3
- Transitional protection of lump sums
- Miscellaneous provision about registered pension schemes
- Employer contributions under exempt approved schemes
- Inheritance tax treatment of non-UK pension schemes
- Application of charges to non-UK pension schemes
- SCHEDULE 30 Stamp duty land tax: notification etc: consequential provision
- FA 2003
- FA 2007
- SCHEDULE 31 Stamp duty land tax: special provisions for property-investment partnerships
- Part 1 Transfer of interest in partnership: “relevant partnership property”
- Paragraph 14 of Schedule 15 to FA 2003
- Consequential provision
- Part 2 Elections in respect of interest transferred to partnership
- Election when interest transferred to partnership
- Consequential provision
- Part 3 Transitional provision
- SCHEDULE 32 Stamp duty: abolition of fixed duty on certain instruments
- Part 1 Abolition of fixed duty
- FA 1985
- FA 1986
- FA 1999
- Part 2 Consequential provisions and saving
- FA 1982
- FA 1986
- FA 1987
- FA 1990
- FA 1999
- FA 2003
- Saving for certain land transactions
- Repeals on abolition day
- SCHEDULE 33 PRT: elections for oil fields to become non-taxable
- Part 1 New Schedule 20A to FA 1993
- Part 2 Other amendments
- OTA 1975
- FA 1980
- Oil Taxation Act 1983
- SCHEDULE 34 Oil decommissioning expenditure: consequential amendments
- ICTA
- CAA 2001
- SCHEDULE 35 Set off against oil profits: minor and consequential amendments
- TMA 1970
- ICTA
- FA 2000
- SCHEDULE 36 Information and inspection powers
- Part 1 Powers to obtain information and documents
- Power to obtain information and documents from taxpayer
- Power to obtain information and documents from third party
- Approval etc of taxpayer notices and third party notices
- Copying third party notice to taxpayer
- Power to obtain information and documents from financial institutions
- Power to obtain information and documents about persons whose identity is not known
- Power to obtain information about persons whose identity can be ascertained
- Notices
- Complying with notices
- Producing copies of documents
- Restrictions and special cases
- Part 2 Powers to inspect PREMISES AND OTHER PROPERTY
- Power to inspect business premises etc
- Power to inspect business premises etc of involved third parties
- Power to inspect premises used in connection with taxable supplies etc
- Carrying out inspections under paragraph 10, 10A or 11
- Powers to inspect property for valuation etc
- Carrying out inspections under paragraph 12A
- Approval of tribunal
- Restrictions and special cases
- Part 3 Further powers
- Power to copy documents
- Power to remove documents
- Power to mark assets and to record information
- Part 4 Restrictions on powers
- Documents not in person's possession or power
- Types of information
- Old documents
- Taxpayer notices following tax return
- Application of paragraph 21 in case of returns under Schedule 2 to FA 2019
- Taxpayer notices following land transaction return
- Annual tax on enveloped dwellings: taxpayer notices following return
- Deceased persons
- Privileged communications between professional legal advisers and clients
- Auditors
- Tax advisers
- Auditors and tax advisers: supplementary
- Corresponding restrictions on inspection of ... documents
- Part 5 Appeals against information notices
- Right to appeal against taxpayer notice
- Right to appeal against third party notice
- Right to appeal against notice given under paragraph 5 or 5A
- Procedure
- Special cases
- Part 6 Special cases
- Supply of goods or services etc
- Involved third parties
- Registered pension schemes etc
- Registered pension schemes etc: interpretation
- Groups of undertakings
- Change of ownership of companies
- Partnerships
- Information in connection with herd basis election
- Information from persons liable to counteraction of tax advantage
- Specified relevant transfer pricing documents
- Application to the Crown
- Part 7 Penalties
- ... penalties for failure to comply or obstruction
- Daily default penalties
- Penalties for inaccurate information and documents
- Power to change amount of ... penalties
- Concealing, destroying etc documents following information notice
- Concealing, destroying etc documents following informal notification
- Failure to comply with time limit
- Reasonable excuse
- Assessment of ... penalty
- Right to appeal against ... penalty
- Procedure on appeal against ... penalty
- Enforcement of ... penalty
- Increased daily default penalty
- Tax-related penalty
- Enforcement of tax-related penalty
- Disclosure of third party or financial institution notice
- Double jeopardy
- Part 8 Offence
- Concealing etc documents following information notice
- Concealing etc documents following informal notification
- Fine or imprisonment
- Part 9 Miscellaneous provisions and interpretation
- Application of provisions of TMA 1970
- Regulations under this Schedule
- General interpretation
- Authorised officer of Revenue and Customs
- Business
- Chargeable period
- Financial institution
- Involved third parties
- Statutory records
- Tax
- Tax debts: collection
- Tax debts: extended meaning of “relevant foreign tax”
- Tax position
- Part 10 Consequential provisions
- TMA 1970
- National Savings Bank Act 1971 (c. 29)
- ICTA
- FA 1990
- Social Security Administration Act 1992 (c. 5)
- Social Security Administration (Northern Ireland) Act 1992 (c. 8)
- F(No.2)A 1992
- VATA 1994
- FA 1998
- FA 1999
- Tax Credits Act 2002 (c. 21)
- FA 2006
- Other repeals
- SCHEDULE 37 Record-keeping
- TMA 1970
- VATA 1994
- FA 1998
- Consequential provisions
- SCHEDULE 38 Disclosure of tax avoidance schemes
- Amendments of Part 7 of FA 2004
- Amendments of TMA 1970
- SCHEDULE 39 Time limits for assessments, claims etc.
- TMA 1970
- ICTA
- FA 1991
- TCGA 1992
- VATA 1994
- FA 1998
- FA 2002
- ITEPA 2003
- ITTOIA 2005
- ITA 2007
- Consequential amendments
- Saving
- SCHEDULE 40 Penalties: amendments of Schedule 24 to FA 2007
- SCHEDULE 41 Penalties: failure to notify and certain VAT and excise wrongdoing
- Failure to notify etc
- Issue of invoice showing VAT by unauthorised person
- Putting product to use that attracts higher duty
- Involvement in landfill disposal by unregistered person
- Handling goods subject to unpaid excise duty etc
- Degrees of culpability
- Amount of penalty: standard amount
- Potential lost revenue
- Reductions for disclosure
- Special reduction
- Interaction with other penalties and late payment surcharges
- Assessment
- Appeal
- Reasonable excuse
- Agency
- Companies: officers' liability
- Double jeopardy
- Interpretation
- Consequential repeals
- SCHEDULE 42 Alcoholic liquor duties: decisions subject to review and appeal
- SCHEDULE 43 Taking control of goods etc: consequential provision
- Part 1 Consequential provision: taking control of goods
- TMA 1970
- Social Security Administration Act 1992 (c. 5)
- FA 1994
- VATA 1994
- FA 1996
- FA 1997
- FA 2000
- FA 2001
- FA 2003
- Tribunals, Courts and Enforcement Act 2007 (c. 15)
- Other repeals
- Part 2 Consequential provision: summary warrant
- TMA 1970
- Debtors (Scotland) Act 1987 (c. 18)
- Social Security Administration Act 1992 (c. 5)
- FA 1997
- FA 2003
- SCHEDULE 44 Certificates of debt: consequential provision
- TMA 1970
- OTA 1975
- IHTA 1984
- Social Security Administration Act 1992 (c. 5)
- FA 1994
- VATA 1994
- FA 1996
- FA 2000
- FA 2001
- FA 2003
- Other repeals
- SCHEDULE 45 Vehicle excise duty: offence of using or keeping unlicensed vehicle
- Introductory
- Amendments of section 29
- Amendment of section 30
- Amendments of Schedule 2A
- SCHEDULE 46 Government borrowing: alternative finance arrangements
- Introduction
- Alternative finance arrangements that are to be available
- Terms, conditions and procedures
- Decisions to raise money through alternative finance arrangements
- Involvement of persons other than the Treasury
- Ancillary arrangements
- Property
- Powers and duties
- Liabilities
- Money raised
- Other legislation
- Things to be done otherwise than in regulations
- Regulations to be made by SI
- Parliamentary scrutiny
- Interpretation
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