عرض التقرير السنوي ورؤية المديرة الإقليمية كلمة تلقيها الدكتورة حنان حسن بلخي المديرة الإقليمية لمنظمة الصحة العالمية لشرق المتوسط أمام اللجنة الإقليمية الحادية والسبعين لمنظمة الصحة العالمية لشرق المتوسط، الدوحة، قطر، 14-17 تشرين الأول/أكتوبر 2024

October 13, 2024

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<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:default1="http://www.w3.org/1998/Math/MathML" eId="part-1"><n

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="part-1-chapter-1"><num>CHAPTER 1</num><heading>Charge, rates <abbr title="Et cetera" xml:lang="la">etc</

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-1-chapter-1-crossheading-income-tax"><heading>Income ta

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1"><num>1</num><heading>Charge, rates, basic rate limit and personal allowance for 2014-15</heading><subsection eId="section-1-1"><num>(1)</num><content>Income tax is charged for the tax year 2014-15.</content></su

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-1"><num>(1)</num><content>Income tax is charged for the tax year 2014-15.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-2"><num>(2)</num><intro>For that tax year—</intro><level class="para1" eId="section-1-2-a"><num>(a)</num><content>the basic rate is 20%,</content></level><level class="para1" eId="section-1-2-b"><num>(b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-2-a"><num>(a)</num><content>the basic rate is 20%,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-2-b"><num>(b)</num><content>the higher rate is 40%, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-2-c"><num>(c)</num><content>the additional rate is 45%.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-3"><num>(3)</num><intro>For that tax year—</intro><level class="para1" eId="section-1-3-a"><num>(a)</num><content><mod>the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with <

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-3-a"><num>(a)</num><content><mod>the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with <quotedText>“ £31,865 ”</quotedText

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-3-b"><num>(b)</num><content><mod>the amount specified in section 35(1) of that Act (personal allowance for those born after 5 April 1948) is replaced with <quotedText>“ £10,000

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-4"><num>(4)</num><intro>Accordingly for that tax year—</intro><level class="para1" eId="section-1-4-a"><num>(a)</num><content>section 21 of that Act (indexation of limits), so far as relating to the basic r

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-4-a"><num>(a)</num><content>section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-4-b"><num>(b)</num><content>section 57 of that Act (indexation of allowances), so far as relating to the amount specified in section 35(1) of that Act, does not apply.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-2"><num>2</num><heading>Basic rate limit for 2015-16 and personal allowances from 2015</heading>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-2-1"><num>(1)</num><intro>For the tax year 2015-16—</intro><level class="para1" eId="s

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-1-a"><num>(a)</num><content><mod>the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with <quotedText>“ £31,785 ”</quotedText

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-2-1-b"><num>(b)</num><content><mod>the amount specified in section 35(1) (persona

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-2"><num>(2)</num><intro>Accordingly, for that tax year—</intro><level class="para1" eId="section-2-2-a"><num>(a)</num><content>section 21 of that Act (indexation of limits), so far as relating to the basic

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-2-a"><num>(a)</num><content>section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-2-b"><num>(b)</num><content>section 57 (indexation of allowances), so far as relating to the amount specified in section 35(1), does not apply.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-3"><num>(3)</num><content>In section 34(1)(a) of that Act (introduction), omit “, 36”.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-4"><num>(4)</num><intro>In section 35 of that Act (personal allowance for those born after 5 April 1948)—</intro><level class="para1" eId="section-2-4-a"><num>(a)</num><content><mod>in subsection (1)(a), fo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-4-a"><num>(a)</num><content><mod>in subsection (1)(a), for “1948” substitute <quotedText>“ 1938 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-4-b"><num>(b)</num><content><mod>in the heading, for “1948” substitute <quotedText>“ 1938 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-5"><num>(5)</num><content>Omit section 36 of that Act (personal allowance for those born after 5 April 1938 but before 6 April 1948).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-6"><num>(6)</num><content>In section 45(4)(b) of that Act (marriages before 5 December 2005), omit “36(2) or”.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-7"><num>(7)</num><content>In section 46(4)(b) of that Act (marriages and civil partnerships on or after 5 December 2005), omit “36(2) or”.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-2-8"><num>(8)</num><intro>In section 57 of that Act (indexation of allowances)—</intro

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-2-8-a"><num>(a)</num><content><mod>in subsection (1)(a), for “1948” substitute <

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-8-b"><num>(b)</num><content>in subsection (4) omit “36(2),”.</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-2-8-aa"><num><ins class="first" ukl:ChangeId="key-4351b78467f5b18c3ca5fa79b6b5caee-1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-9"><num>(9)</num><content>The amendments made by subsections (3) to (8) have effect for the tax year 2015-16 and subsequent tax years.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-3"><num>3</num><heading>The starting rate for savings and the savings rate limit</heading><subse

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-1"><num>(1)</num><content><mod>In section 7 of ITA 2007 (the starting rate for savings) for “10%” substitute <quotedText>“ 0% ”</quotedText>.</mod></content></subsect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-2"><num>(2)</num><content><mod>For the tax year 2015-16 the amount specified in section 12(3) of that Act (starting rate limit for savings) is replaced with <quotedText>“ £5,000

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-3"><num>(3)</num><content>Accordingly section 21 of that Act (indexation of limits), so far as relating to the starting rate limit for savings, does not apply for that tax year.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-3-4"><num><noteRef href="#key-3de49b9b0e61c0b2dee803effa7c453c" uk:name="commentary" ukl:Name

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-5"><num>(5)</num><content>The amendments made by subsections (1) and (4) have effect for the tax year 2015-16 and subsequent tax years.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-4"><num>4</num><heading>Indexation of limits and allowances under ITA 2007</heading><subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-1"><num>(1)</num><content>ITA 2007 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-4-2"><num>(2)</num><intro>In section 21 (indexation of the basic rate limit and starting r

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-a"><num>(a)</num><content><mod>in each of subsections (1), (3) and (3A), for “retail prices index” substitute <quotedText>“ consumer prices index ”</qu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-4-2-b"><num>(b)</num><content><mod>after subsection (5) insert—<quotedStructure s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-4-3"><num>(3)</num><intro>In section 57 (indexation of allowances)—</intro><level clas

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-3-a"><num>(a)</num><content><mod>in each of subsections (2), (3) and (4), for “retail prices index” substitute <quotedText>“ consumer prices index ”</quo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-4-3-b"><num>(b)</num><content><mod>after subsection (6) insert—<quotedStructure s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-4"><num>(4)</num><content>The amendments made by subsections (2) and (3) have effect for the tax year 2015-16 and subsequent tax years.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-1-chapter-1-crossheading-corporation-tax"><heading>Corporation tax</heading><section eId="section-5"><num>5</nu

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5"><num>5</num><heading>Charge for financial year 2015</heading><content>Corporation tax is charged for the financial year 2015.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-6"><num>6</num><heading>Small profits rate and fractions for financial year 2014</heading><subsection eId="section-6-1"><num>(1)</num><intro>For the financial year 2014 the small profits rate is—</intro><level clas

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-6-1"><num>(1)</num><intro>For the financial year 2014 the small profits rate is—</intro><level class="para1" eId="section-6-1-a"><num>(a)</num><content>20% on profits of companies other than ring fence profit

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-6-1-a"><num>(a)</num><content>20% on profits of companies other than ring fence profits, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-6-1-b"><num>(b)</num><content>19% on ring fence profits of companies.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-6-2"><num>(2)</num><intro>For the purposes of Part 3 of CTA 2010, for that year—</intro><level class="para1" eId="section-6-2-a"><num>(a)</num><content>the standard fraction is 1/400th, and</content></lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-6-2-a"><num>(a)</num><content>the standard fraction is 1/400th, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-6-2-b"><num>(b)</num><content>the ring fence fraction is 11/400ths.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-6-3"><num>(3)</num><content>In subsection (1) “<term refersTo="#term-ring-fence-profits" eId="term-ring-fence-profits">ring fence profits</term>” has the same meaning as in Part 8 of that Act (see section 276 of th

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-7"><num>7</num><heading>Rates for ring fence profits and abolition of small profits rate for non-ring fence profits</heading><intro>Schedule 1—</intro><level class="para1" eId="section-7-a"><num>(a)</num><content><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-7-a"><num>(a)</num><content>sets the corporation tax rates for ring fence profits for the financial year 2015 and future years, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-7-b"><num>(b)</num><content>contains provision about the abolition of the small profits rate for profits other than ring fence profits.</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-1-chapter-1-crossheading-capital-gains-tax"><heading>Capital gains tax</heading><section eId="section-8"><num>8

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-8"><num>8</num><heading>Annual exempt amount for 2014-15</heading><subsection eId="section-8-1"><num>(1)</num><content><mod>For the tax year 2014-15 the amount specified in section 3(2) of <abbr class="acronym" title="

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-8-1"><num>(1)</num><content><mod>For the tax year 2014-15 the amount specified in section 3(2) of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 (annual exempt amount) is replaced wi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-8-2"><num>(2)</num><content>Accordingly section 3(3) of that Act (indexation of annual exempt amount) does not apply for that tax year.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-9"><num>9</num><heading>Annual exempt amount for 2015-16 onwards</heading><subsection eId="section-9-1"><num>(1)</num><content><mod>For the tax year 2015-16 and subsequent tax years the amount specified in section 3(2)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-9-1"><num>(1)</num><content><mod>For the tax year 2015-16 and subsequent tax years the amount specified in section 3(2) of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 (annual exem

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-9-2"><num>(2)</num><content>Section 3(3) of that Act (indexation of annual exempt amount) does not apply in relation to the tax year 2015-16 (but subsection (1) does not override section 3(3) of that Act for subsequ

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-1-chapter-1-crossheading-capital-allowances"><heading>Capital allowances</heading><section eId="section-10"><nu

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-10"><num>10</num><heading>Temporary increase in annual investment allowance</heading><subsection eId="section-10-1"><num>(1)</num><content>In relation to expenditure incurred during the period beginning with the start

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-10-1"><num>(1)</num><content>In relation to expenditure incurred during the period beginning with the start date and ending with 31 December 2015, section 51A of <abbr class="acronym" title="Civil Aviation Authority

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-10-2"><num>(2)</num><intro>Schedule 2 contains—</intro><level class="para1" eId="section-10-2-a"><num>(a)</num><content>provision about chargeable periods which straddle the start date or 1 January 2016, and<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-10-2-a"><num>(a)</num><content>provision about chargeable periods which straddle the start date or 1 January 2016, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-10-2-b"><num>(b)</num><content>amendments of FA 2013.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-10-3"><num>(3)</num><intro>In this section and that Schedule “<term refersTo="#term-the-start-date" eId="term-the-start-date">the start date</term>” means—</intro><level class="para1" eId="section-10-3-a"><num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-10-3-a"><num>(a)</num><content>for corporation tax purposes, 1 April 2014, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-10-3-b"><num>(b)</num><content>for income tax purposes, 6 April 2014.</content></level>

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="part-1-chapter-2"><num>CHAPTER 2</num><heading>Income tax: general</heading><hcontainer name="crossheadi

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-11"><num>11</num><heading>Tax relief for married couples and civil partners</heading><subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-1"><num>(1)</num><content>ITA 2007 is amended as set out in subsections (2) to (8).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-11-2"><num>(2)</num><content><mod>After section 55 insert—<quotedStructure startQuote="&#x

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-3"><num>(3)</num><content><mod>In section 26 (tax reductions), in subsection (1)(a), after the entry relating to Chapter 3 of Part 3 insert— <quotedText>“ Chapter 3A of Part 3 of this Act (t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-4"><num>(4)</num><content><mod>In section 31 (total income: supplementary), in subsection (2), after “basic” insert <quotedText>“ rate ”</quotedText>.</mod></content

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-11-5"><num>(5)</num><intro>In section 33 (overview of Part)—</intro><level class="para

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-11-5-a"><num>(a)</num><content><mod>in subsection (3), after “partners” insert <quotedText>“ where a party to the marriage or civil partnership is born before 6 April 1935

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-11-5-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-11-5-c"><num>(c)</num><content><mod>in subsection (4), in the opening words, for “and 3” substitute <quotedText>“ , 3 and 3A ”</quotedText>,</mod></con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-11-5-d"><num>(d)</num><content><mod>in subsection (4)(a), after “Chapter 3” insert <quotedText>“ or 3A ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-11-5-e"><num>(e)</num><content><mod>in subsection (4)(b), for “those allowances and tax reductions” substitute <quotedText>“ the allowances under Chapter 2 and tax reductions unde

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-6"><num>(6)</num><content><mod>In the heading for Chapter 3 of Part 3 after “<inline name="smallCaps">partners</inline>” insert <quotedText>“ : <inline name="smallCaps">persons born before

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-7"><num>(7)</num><content><mod>In section 56 (residence), in subsection (1)(b), after “Chapter 3” insert <quotedText>“ or 3A ”</quotedText>.</mod></content></subsect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-11-8"><num>(8)</num><intro>In section 809G (claim for remittance basis: effect on allowanc

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-11-8-a"><num>(a)</num><content>omit the “or” following paragraph (b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-11-8-b"><num>(b)</num><content><mod>after paragraph (b) insert—<quotedStructure s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-9"><num>(9)</num><content><abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 is amended as set out in subsections (10) and (11).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-11-10"><num>(10)</num><intro>In section 42 (procedure for making claims)—</intro><leve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-11-10-a"><num>(a)</num><content><mod>in subsection (10), after “above” insert <quotedText>“ and subject to subsection (10A) below ”</quotedText>, and</mod>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-11-10-b"><num>(b)</num><content><mod>after subsection (10) insert—<quotedStructur

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-11-11"><num>(11)</num><content><mod>In section 43A (further assessments: claims <abbr titl

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-12"><num>(12)</num><content>The amendments made by this section have effect for the tax year 2015-16 and subsequent tax years.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-12"><num>12</num><heading>Recommended medical treatment</heading><subsection eId="section-12-1">

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-12-1"><num>(1)</num><content>Part 4 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (exemptions) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-12-2"><num>(2)</num><content><mod>In Chapter 11 (miscellaneous exemptions), after section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-12-3"><num>(3)</num><content><mod>In section 266 (exemption of non-cash vouchers for exemp

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-12-4"><num>(4)</num><content>The amendments made by this section have effect in accordance with provision contained in an order made by the Treasury.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-12-5"><num>(5)</num><content>Section 1014(4) of ITA 2007 (orders <abbr title="Et cetera" xml:lang="la">etc</abbr> subject to annulment) does not apply in relation to an order under subsection (4).</content></sub

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-13"><num>13</num><heading>Relief for loan interest: loan to buy interest in close company</headi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-13-1"><num>(1)</num><content>Chapter 1 of Part 8 of ITA 2007 (relief for interest payments) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-13-2"><num>(2)</num><intro>In section 392 (loan to buy interest in close company), in subs

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-13-2-a"><num>(a)</num><content><mod>after “section 393—” insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-13-2-b"><num>(b)</num><content><mod>in the definition of “close investment-holding company”, for “section 34 of CTA 2010” substitute <quotedText>“ section 393A

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-13-3"><num>(3)</num><content><mod>After section 393 insert—<quotedStructure startQuote="&#

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-13-4"><num>(4)</num><intro>Accordingly—</intro><level class="para1" eId="section-13-4-a"><num>(a)</num><content><mod>in section 383(2)(c), after “close company” insert <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-13-4-a"><num>(a)</num><content><mod>in section 383(2)(c), after “close company” insert <quotedText>“ <abbr title="Et cetera" xml:lang="la">etc</abbr> ”</qu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-13-4-b"><num>(b)</num><content><mod>in the italic heading before section 392, after “close company” insert <quotedText>“ <abbr title="Et cetera" xml:lang="la">etc</abbr>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-13-4-c"><num>(c)</num><content><mod>in the heading of section 392, after “close company” insert <quotedText>“ <abbr title="Et cetera" xml:lang="la">etc</abbr>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-13-5"><num>(5)</num><content>The amendments made by this section have effect in relation to interest paid in the tax year 2014-15 or any subsequent tax year.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-14"><num>14</num><heading>Relief for loan interest: loan to buy interest in employee-controlled

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-14-1"><num>(1)</num><content><mod>In section 397 of ITA 2007 (eligibility requirements for

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-14-2"><num>(2)</num><content>The amendment made by this section has effect in relation to interest paid in the tax year 2014-15 or any subsequent tax year.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-15"><num>15</num><heading>Restrictions on remittance basis</heading><content>Schedule 3 makes provision in relation to the remittance basis.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-16"><num>16</num><heading>Treatment of agency workers</heading><subsection eId="section-16-1"><n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-16-1"><num>(1)</num><content>Chapter 7 of Part 2 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (income tax treatment of agency workers) is amended as follows.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-16-2"><num>(2)</num><content><mod>For section 44 (treatment of workers supplied by agencie

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-16-3"><num>(3)</num><intro>In section 45 (arrangements with agencies)—</intro><level class="para1" eId="section-16-3-a"><num>(a)</num><content>in paragraph (a), omit “(“the agency”)”, and</content></leve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-16-3-a"><num>(a)</num><content>in paragraph (a), omit “(“the agency”)”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-16-3-b"><num>(b)</num><content>in paragraph (b), omit “with the agency”.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-16-4"><num>(4)</num><intro>In section 46 (cases involving unincorporated bodies <abbr title="Et cetera" xml:lang="la">etc</abbr>)—</intro><level class="para1" eId="section-16-4-a"><num>(a)</num><content>in su

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-16-4-a"><num>(a)</num><content>in subsection (1)(a), omit “, or is under an obligation to personally provide,”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-16-4-b"><num>(b)</num><content><mod>in subsection (2), for the words from “under” to “contract” substitute <quotedText>“ in consequence of the worker providing the services

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-16-5"><num>(5)</num><content><mod>After section 46 insert—<quotedStructure startQuote="&#x

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-16-6"><num>(6)</num><content>In section 47 (interpretation of Chapter 7), omit subsection (1).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-16-7"><num>(7)</num><content>In Chapter 3 of Part 11 of that Act (<abbr class="acronym" title="Pay As You Earn">PAYE</abbr>: special types of payer or payee), section 688 (agency workers) is amended as follows.<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-16-8"><num>(8)</num><content><mod>For subsection (1) substitute—<quotedStructure startQuot

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-16-9"><num>(9)</num><intro>In subsection (2)—</intro><level class="para1" eId="section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-16-9-a"><num>(a)</num><content><mod>for paragraph (a) (and the “and” at t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-16-9-b"><num>(b)</num><content><mod>for “agency” substitute <quotedText>“ deemed employer ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-16-10"><num>(10)</num><content><mod>In subsection (3), for the words from “subsections” t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-16-11"><num>(11)</num><content>The amendments made by this section are treated as having come into force on 6 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-17"><num>17</num><heading>Recovery under <abbr class="acronym" title="Pay As You Earn">PAYE</abb

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-17-1"><num>(1)</num><content><mod>In Part 4 of the Income Tax (Pay As You Earn) Regulation

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-17-2"><num>(2)</num><content>In Chapter 3 of Part 11 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (<abbr class="acronym" title="Pay As You Earn">PAYE</abbr>: special

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-17-3"><num>(3)</num><content><mod>After subsection (2) insert—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-17-4"><num>(4)</num><intro>In subsection (3)—</intro><level class="para1" eId="section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-17-4-a"><num>(a)</num><content><mod>after the definition of “the client” insert—

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-17-4-b"><num>(b)</num><content><mod>after the definition of “the deemed employer

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-17-5"><num>(5)</num><content>The amendment made by subsection (1) is to be treated as having been made by the Commissioners for Her Majesty's Revenue and Customs in exercise of the power conferred by subsection (2A)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-17-6"><num>(6)</num><content>Chapter 3A of Part 4 of the Income Tax (Pay As You Earn) Regulations 2003 (inserted by subsection (1)) has effect in relation to relevant <abbr class="acronym" title="Pay As You Earn">PA

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-18"><num>18</num><heading>Employment intermediaries: information powers and related penalties</h

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-18-1"><num>(1)</num><content><mod>After section 716A of <abbr class="acronym" title="The I

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-18-2"><num>(2)</num><content>Section 98 of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (penalties: special returns <abbr title="Et cetera" xml:lang="la">etc</abbr>) is amended as follows.<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-18-3"><num>(3)</num><content><mod>After subsection (4E) insert—<quotedStructure startQuote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-18-4"><num>(4)</num><content><mod>In the second column of the Table, at the appropriate place insert <quotedText>“ Regulations under section 716B of <abbr class="acronym" title="The Income Tax

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-18-5"><num>(5)</num><content>The amendments made subsections (2) to (4) have effect from such day as the Treasury may appoint by order made by statutory instrument.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-19"><num>19</num><heading>Payments by employer on account of tax where deduction not possible</heading><subsection eId="section-19-1"><num>(1)</num><content><mod>In section 222 of <abbr class="acronym" title="The Incom

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-19-1"><num>(1)</num><content><mod>In section 222 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (payments by employer on account of tax where deduction not possible), i

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-19-2"><num>(2)</num><content>The amendment made by this section has effect in relation to payments of income treated as made on or after 6 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-20"><num>20</num><heading><abbr class="acronym" title="Pay As You Earn">PAYE</abbr> obligations

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-20-1"><num>(1)</num><content>Section 689 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (<abbr class="acronym" title="Pay As You Earn">PAYE</abbr>: employee of non-UK e

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-20-2"><num>(2)</num><content><mod>After subsection (1A) insert—<quotedStructure startQuote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-20-3"><num>(3)</num><content><mod>In subsection (2), for “The” substitute <quotedText>“ If subsection (1C) does not apply, the ”</quotedText>.</mod></content></subsecti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-20-4"><num>(4)</num><content>The amendments made by this section are treated as having come into force on 6 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-21"><num>21</num><heading>Oil and gas workers on the continental shelf: operation of <abbr class

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-21-1"><num>(1)</num><content><abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-21-2"><num>(2)</num><intro>In section 222 (payments by employer on account of tax where deduction not possible)—</intro><level class="para1" eId="section-21-2-a"><num>(a)</num><content><mod>in subsection (1)(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-2-a"><num>(a)</num><content><mod>in subsection (1)(a), after “689” insert <quotedText>“ , 689A ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-2-b"><num>(b)</num><content><mod>in subsection (3), after “employer)” insert <quotedText>“ or section 689A(3) (deemed payments of <abbr class="acronym" title="Pay As You Earn">

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-21-3"><num>(3)</num><intro>In section 421L (persons to whom certain duties to provide info

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-21-3-a"><num>(a)</num><content><mod>in subsection (3), after paragraph (b) insert

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-21-3-b"><num>(b)</num><content><mod>after subsection (5) insert—<quotedStructure

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-21-4"><num>(4)</num><content><mod>In section 689 (provision about <abbr class="acronym" ti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-21-5"><num>(5)</num><content><mod>After that section insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-21-6"><num>(6)</num><intro>In section 690 (employee non-resident <abbr title="Et cetera" xml:lang="la">etc</abbr>), in subsection (10)—</intro><level class="para1" eId="section-21-6-a"><num>(a)</num><content>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-6-a"><num>(a)</num><content><mod>after “689”, in the first place it appears, insert <quotedText>“ or 689A ”</quotedText>, and</mod></content></level

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-6-b"><num>(b)</num><content><mod>after “689”, in the second place it appears, insert <quotedText>“ or (as the case may be) 689A ”</quotedText>.</mod></p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-21-7"><num>(7)</num><intro>In section 710 (notional payments: accounting for tax), in subsection (2)—</intro><level class="para1" eId="section-21-7-a"><num>(a)</num><intro>in paragraph (a)—</intro><level

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-7-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="section-21-7-a-i"><num>(i)</num><content><mod>after “689” insert <quotedText>“ , 689A

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-21-7-a-i"><num>(i)</num><content><mod>after “689” insert <quotedText>“ , 689A ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-21-7-a-ii"><num>(ii)</num><content><mod>for “or 689(3)(a)” substitute <quotedText>“ , 689(3)(a) or 689A(4)(a) ”</quotedText>, and</mod></conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-7-b"><num>(b)</num><content><mod>in paragraph (b), after “689(2)” insert <quotedText>“ or 689A(3) ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-21-8"><num>(8)</num><content><mod>In section 689A (inserted by subsection (5)), at the end

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-21-9"><num>(9)</num><intro>The amendment made by subsection (5) is treated as having come into force—</intro><level class="para1" eId="section-21-9-a"><num>(a)</num><content>on 26 March 2014 for the purposes

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-9-a"><num>(a)</num><content>on 26 March 2014 for the purposes of making regulations under section 689A(7) of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003, an

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-21-9-b"><num>(b)</num><content>on 6 April 2014 for remaining purposes.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-21-10"><num>(10)</num><content>The amendments made by subsections (2), (4), (6) and (7) are treated as having come into force on 6 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-22"><num>22</num><heading>Threshold for benefit of loan to be treated as earnings</heading><subsection eId="section-22-1"><num>(1)</num><content><mod>In section 180 of <abbr class="acronym" title="The Income Tax (Earni

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-22-1"><num>(1)</num><content><mod>In section 180 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (threshold for benefit of a loan to be treated as earnings), in subsecti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-22-2"><num>(2)</num><content>The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years (and apply to loans made at any time).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-23"><num>23</num><heading>Taxable benefits: cars, vans and related benefits</heading><subsection eId="section-23-1"><num>(1)</num><content>In section 114 of <abbr class="acronym" title="The Income Tax (Earnings and Pen

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-23-1"><num>(1)</num><content>In section 114 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (cars, vans and related benefits), omit subsection (3) (which prevents a char

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-23-2"><num>(2)</num><content>The amendment made by this section has effect for the tax year 2014-15 and subsequent tax years.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-24"><num>24</num><heading>Cars: the appropriate percentage</heading><subsection eId="section-24-

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-1"><num>(1)</num><content>Chapter 6 of Part 3 of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (taxable benefits: cars, vans and related benefits) is amended as follow

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-24-2"><num><noteRef href="#key-3388658ed2f7c11358b6a7f735995a9d" uk:name="commentary" ukl:Nam

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-2-a"><num>(a)</num><content>at the end of paragraph (a) insert “or”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-2-b"><num>(b)</num><content>omit paragraph (c) and the “or” before it, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-2-c"><num>(c)</num><content>for “to 141” substitute “and 140”.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-3"><num>(3)</num><content>Section 139 (cars with a CO2 figure: the appropriate percentage) is amended in accordance with subsections (4) to (6).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-4"><num>(4)</num><intro>In subsection (2) —</intro><level class="para1" eId="section-24-4-a"><num>(a)</num><content><mod>in paragraph (a) for “5%” substitute <quotedText>“ 7%

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-4-a"><num>(a)</num><content><mod>in paragraph (a) for “5%” substitute <quotedText>“ 7% ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-4-b"><num>(b)</num><content><mod>in paragraph (aa) for “9%” substitute <quotedText>“ 11% ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-4-c"><num>(c)</num><content><mod>in paragraph (b) for “13%” substitute <quotedText>“ 15% ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-5"><num>(5)</num><content><mod>In subsection (3), for “14%” substitute <quotedText>“ 16% ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-24-6"><num><noteRef href="#key-b43c3dd0f1ee0463c0b01bacac1d3800" uk:name="commentary" ukl:Nam

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-7"><num>(7)</num><content>Section 140 (cars without a CO2 figure: the appropriate percentage) is amended in accordance with subsections (8) to (10).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-8"><num>(8)</num><intro>In subsection (2), in the Table —</intro><level class="para1" eId="section-24-8-a"><num>(a)</num><content><mod>for “15%” substitute <quotedText>“ 16%

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-8-a"><num>(a)</num><content><mod>for “15%” substitute <quotedText>“ 16% ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-8-b"><num>(b)</num><content><mod>for “25%” substitute <quotedText>“ 27% ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-9"><num>(9)</num><content><mod>In subsection (3)(a), for “5%” substitute <quotedText>“ 7% ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-24-10"><num><noteRef href="#key-10ec6ea63de0ccc441f96caafa16fff7" uk:name="commentary" ukl:Na

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-24-11"><num><noteRef href="#key-f9f20da2212ed93ab8f424485c551626" uk:name="commentary" ukl:Na

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-12"><num>(12)</num><content>Section 142 (car first registered before 1st January 1998: the appropriate percentage) is amended in accordance with subsections (13) and (14).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-13"><num>(13)</num><intro>In subsection (2), in the Table —</intro><level class="para1" eId="section-24-13-a"><num>(a)</num><content><mod>for “15%” substitute <quotedText>“ 16%

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-13-a"><num>(a)</num><content><mod>for “15%” substitute <quotedText>“ 16% ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-13-b"><num>(b)</num><content><mod>for “22%” substitute <quotedText>“ 27% ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-24-13-c"><num>(c)</num><content><mod>for “32%” substitute <quotedText>“ 37% ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-14"><num>(14)</num><content><mod>In subsection (3), for “32%” substitute <quotedText>“ 37% ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-24-15"><num><noteRef href="#key-e03c46bf5206bfc46b6e36a6cccf0dec" uk:name="commentary" ukl:Na

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-16"><num>(16)</num><content>In consequence, section 23(4) and (5)(b) of FA 2013 is omitted.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-24-17"><num>(17)</num><content>The amendments made by this section have effect for the tax year 2016-17 and subsequent tax years.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-25"><num>25</num><heading>Cars and vans: payments for private use</heading><subsection eId="sect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-25-1"><num>(1)</num><content><mod>In section 144 of <abbr class="acronym" title="The Incom

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-25-2"><num>(2)</num><content><mod>In section 158 of that Act (reduction for payments for p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-25-3"><num>(3)</num><content>The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.</content></subsection>

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="part-1-chapter-3"><num>CHAPTER 3</num><heading>Corporation

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-26"><num>26</num><heading>Release of debts: stabilisation powers under Banking Act 2009</heading

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-26-1"><num>(1)</num><content>Section 322 of CTA 2009 (release of debts: cases where credits not required to be brought into account) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-26-2"><num>(2)</num><content><mod>In subsection (2), for “condition A, B or C” substitute <quotedText>“ any of conditions A to D ”</quotedText>.</mod></content></subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-26-3"><num>(3)</num><content><mod>After subsection (5) insert—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-26-4"><num>(4)</num><content>The amendments made by this section have effect in relation to releases of liabilities on or after 26 November 2013.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-27"><num>27</num><heading>Holdings treated as rights under loan relationships</heading><subsecti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-27-1"><num>(1)</num><content>CTA 2009 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-27-2"><num>(2)</num><content><mod>In section 465(3) (list of provisions under which certai

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-27-3"><num>(3)</num><content><mod>In section 490 (holding in an <abbr class="acronym" titl

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-27-4"><num>(4)</num><content>Omit section 490(4) and (5) (which are superseded by the new section 490(2)(b)).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-27-5"><num>(5)</num><content><mod>For section 492 (rules about tax calculations in avoidan

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-27-6"><num>(6)</num><intro>In section 495 (meaning of “qualifying holdings”)—</intro><level class="para1" eId="section-27-6-a"><num>(a)</num><intro>in subsection (1)—</intro><level class="para2" eId="sec

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-27-6-a"><num>(a)</num><intro>in subsection (1)—</intro><level class="para2" eId="section-27-6-a-i"><num>(i)</num><content><mod>for “would itself fail” substitute <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-27-6-a-i"><num>(i)</num><content><mod>for “would itself fail” substitute <quotedText>“ itself fails ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-27-6-a-ii"><num>(ii)</num><content>omit “, even on the assumption in subsection (2)”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-27-6-b"><num>(b)</num><content>omit subsection (2).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-27-7"><num>(7)</num><content>The amendments made by this section have effect in relation to accounting periods beginning on or after 1 April 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-27-8"><num>(8)</num><content>For the purposes of subsection (7), an accounting period beginning before, and ending on or after, 1 April 2014 is to be treated as if so much of the period as falls before that date, an

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-27-9"><num>(9)</num><content>An apportionment for the purposes of subsection (8) must be made in accordance with section 1172 of CTA 2010 (time basis) or, if that method produces a result that is unjust or unreasona

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-28"><num>28</num><heading>De-grouping charges (loan relationships <abbr title="Et cetera" xml:lang="la">etc</abbr>)</heading><subsection eId="section-28-1"><num>(1)</num><content>CTA 2009 is amended as follows.</co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-28-1"><num>(1)</num><content>CTA 2009 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-28-2"><num>(2)</num><intro>In each of sections 345 and 346 (loan relationships: transferee leaving group)—</intro><level class="para1" eId="section-28-2-a"><num>(a)</num><content>in subsection (2), omit “If

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-28-2-a"><num>(a)</num><content>in subsection (2), omit “If condition A or B is met,”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-28-2-b"><num>(b)</num><content>omit subsections (3) to (5).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-28-3"><num>(3)</num><intro>In each of sections 631 and 632 (derivative contracts: transferee leaving group)—</intro><level class="para1" eId="section-28-3-a"><num>(a)</num><content>in subsection (2), omit “I

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-28-3-a"><num>(a)</num><content>in subsection (2), omit “If condition A or B is met,”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-28-3-b"><num>(b)</num><content>omit subsections (3) and (4).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-28-4"><num>(4)</num><content>An amendment made by this section has effect where the cessation of membership of the relevant group occurs on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-29"><num>29</num><heading>Disguised distribution arrangements involving derivative contracts</he

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-29-1"><num>(1)</num><content><mod>In Chapter 11 of Part 7 of CTA 2009 (derivative contract

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-29-2"><num>(2)</num><content>The amendment made by this section has effect in relation to accounting periods beginning on or after 5 December 2013.This is subject to subsections (3) to (6).</content></sub

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-29-3"><num>(3)</num><content>In the case of a company which has an accounting period beginning before 5 December 2013 and ending on or after that date (“the straddling period”), for the purposes of subsections (2) a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-29-4"><num>(4)</num><intro>The amendment does not have effect in relation to debits, arising from a specified contract, which relate to the profit transfer and are or would be brought into account for an accounting

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-29-4-a"><num>(a)</num><intro>the total amount of credits arising from that contract which—</intro><level class="para2" eId="section-29-4-a-i"><num>(i)</num><content>relate to the profit transfer, and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-29-4-a-i"><num>(i)</num><content>relate to the profit transfer, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-29-4-a-ii"><num>(ii)</num><content>are or would be brought into account for the purposes of Part 7 of CTA 2009 for any accounting period ending before 5 December 2013, exceeds</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-29-4-b"><num>(b)</num><content>the total amount of debits arising from that contract which relate to the profit transfer and are or would be brought into account as mentioned in paragraph (a)(ii).</cont

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-29-5"><num>(5)</num><intro>In the case of credits to which subsection (6) applies, section 695A of CTA 2009 has effect as if—</intro><level class="para1" eId="section-29-5-a"><num>(a)</num><content>subsection

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-29-5-a"><num>(a)</num><content>subsection (2) of that section applied to credits in respect of a specified contract as it applies to debits in respect of a specified contract,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-29-5-b"><num>(b)</num><content>subsection (3) of that section were omitted, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-29-5-c"><num>(c)</num><content>in subsection (4) the reference to subsection (3) were to subsection (2).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-29-6"><num>(6)</num><content>This subsection applies to credits which, had A or B had an accounting period beginning with 5 December 2013 and ending with 22 January 2014, would have been brought into account for tha

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-30"><num>30</num><heading>Avoidance schemes involving the transfer of corporate profits</heading

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-30-1"><num>(1)</num><content><mod>In Chapter 1 of Part 20 of CTA 2009 (general calculation

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-30-2"><num>(2)</num><content>The amendment made by this section has effect in relation to payments made on or after 19 March 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-31"><num>31</num><heading>R&D tax credits for small or medium-sized enterprises</heading><subsection eId="section-31-1"><num>(1)</num><content><mod>In section 1058 of CTA 2009 (amount of tax credit), in subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-31-1"><num>(1)</num><content><mod>In section 1058 of CTA 2009 (amount of tax credit), in subsection (1)(a), for “11%” substitute <quotedText>“ 14.5% ”</quotedText>.</mod></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-31-2"><num>(2)</num><content>The amendment made by this section has effect in relation to expenditure incurred on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-32"><num>32</num><heading>Film tax relief</heading><subsection eId="section-32-1"><num>(1)</num>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-32-1"><num>(1)</num><content>Chapter 3 of Part 15 of CTA 2009 (film tax relief) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-32-2"><num>(2)</num><content><mod>In section 1198 (<abbr class="acronym" title="United Kingdom">UK</abbr> expenditure), in subsection (1), for “25%” substitute <quotedText>“ 10%

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-32-3"><num><noteRef href="#key-eb5f6a075569fe566a9db30ac528b473" uk:name="commentary" ukl:Nam

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-32-4"><num>(4)</num><content>The <ins class="substitution first last" ukl:ChangeId="key-8

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-32-5"><num><noteRef href="#key-f36c4b7529112a3bf3a1b0c6f65f1269" uk:name="commentary" ukl:Nam

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-32-6"><num>(6)</num><content>A specified day may be before the day on which the order is made, but may not be before 1 April 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-32-7"><num>(7)</num><content>The Treasury may by order amend <ins class="substitution fir

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-32-8"><num>(8)</num><content>In this section “<term refersTo="#term-state-aid-approval" eId="term-state-aid-approval">State aid approval</term>” means approval that the provision made by this section, to the extent

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-32-9"><num>(9)</num><intro>An order under subsection (7) may—</intro><level class="para1" eId="section-32-9-a"><num>(a)</num><content>make incidental, supplemental, consequential, transitional or saving provi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-32-9-a"><num>(a)</num><content>make incidental, supplemental, consequential, transitional or saving provision;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-32-9-b"><num>(b)</num><content>contain provision having effect in relation to films mentioned in subsection (4).</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-33"><num>33</num><heading>Television tax relief: activities to be treated as separate trade</hea

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-33-1"><num>(1)</num><content>Part 15A of CTA 2009 (television production) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-33-2"><num>(2)</num><content><mod>In section 1216A (overview), in subsection (3)(a), for “its” substitute <quotedText>“ each qualifying ”</quotedText>.</mod></content></sub

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-33-3"><num>(3)</num><intro>In section 1216B (activities of television production company t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-33-3-a"><num>(a)</num><content><mod>in subsection (1), after the second “a” insert <quotedText>“ qualifying ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-33-3-b"><num>(b)</num><content><mod>in subsection (2), for “television” substitute <quotedText>“ qualifying relevant ”</quotedText>;</mod></content></level

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-33-3-c"><num>(c)</num><content><mod>at the end insert—<quotedStructure startQuote

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-34"><num>34</num><heading>Video games development</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-34-1"><num>(1)</num><content>Part 15B of CTA 2009 (video games development) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-34-2"><num>(2)</num><content><mod>In section 1217A (overview), in subsection (3)(a), for “its” substitute <quotedText>“ each qualifying ”</quotedText>.</mod></content></sub

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-34-3"><num>(3)</num><intro>In section 1217AE—</intro><level class="para1" eId="section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-3-a"><num>(a)</num><content><mod>in the heading, for “<abbr class="acronym" title="United Kingdom">UK</abbr>” substitute <quotedText>“ <abbr class="acronym" title="European Econo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-34-3-b"><num>(b)</num><content><mod>for subsection (1) substitute—<quotedStructur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-3-c"><num>(c)</num><content><mod>in subsection (2), for “<abbr class="acronym" title="United Kingdom">UK</abbr> expenditure and non-UK expenditure” substitute <quotedText>“ <abbr

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-34-4"><num>(4)</num><intro>In section 1217B (activities of video games development company

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-4-a"><num>(a)</num><content><mod>in subsection (1), after the second “a” insert <quotedText>“ qualifying ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-4-b"><num>(b)</num><content><mod>in subsection (2), after the second “other” insert <quotedText>“ qualifying ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-34-4-c"><num>(c)</num><content><mod>at the end insert—<quotedStructure startQuote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-34-5"><num>(5)</num><intro>In section 1217CF (additional deduction for qualifying expendit

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-34-5-a"><num>(a)</num><content><mod>after subsection (3) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-5-b"><num>(b)</num><content><mod>in subsection (4)(a), for “subsection (3)” substitute <quotedText>“ subsections (3) and (3A) ”</quotedText>;</mod></con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-34-5-c"><num>(c)</num><content><mod>at the end insert—<quotedStructure startQuote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-34-6"><num>(6)</num><intro><mod>In the following provisions, for “<abbr class="acronym" title="United Kingdom">UK</abbr> expenditure” substitute <quotedText>“ <abbr class="acronym" title="Europe

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-6-a"><num>(a)</num><content>section 1217C(2)(c);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-6-b"><num>(b)</num><content>the heading above section 1217CE;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-6-c"><num>(c)</num><content>the heading of section 1217CE;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-6-d"><num>(d)</num><content>section 1217CE(1);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-6-e"><num>(e)</num><content>section 1217CG(1)(a) and (2)(a);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-6-f"><num>(f)</num><content>the heading of section 1217EB;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-6-g"><num>(g)</num><content>section 1217EB(1)(a) and (b) and (3).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-34-7"><num>(7)</num><intro>In Schedule 4 to C

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-34-7-a"><num>(a)</num><content>omit the entry for “<abbr class="acronym" title="United Kingdom">UK</abbr> expenditure (in Part 15B)”;</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-34-8"><num>(8)</num><content>The amendments made by this section have effect in relation to accounting periods beginning on or after the day specified in an order made by the Treasury under paragraph 3 of Schedule 1

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35"><num>35</num><heading>Community amateur sports clubs</heading><subsection eId="section-35-1"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-1"><num>(1)</num><content>Part 6 of CTA 2010 (charitable donations relief: payments to charity) is amended in accordance with subsections (2) to (7).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-2"><num>(2)</num><content><mod>In section 189 (relief for charitable donations), in subsection (5), after “subject to” insert <quotedText>“ Chapter 2A of this Part, ”</quote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35-3"><num>(3)</num><content><mod>In section 192 (condition as to repayment), in subsectio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35-4"><num>(4)</num><content><mod>In section 200 (company wholly owned by a charity), afte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35-5"><num>(5)</num><content><mod>In section 202 (meaning of “charity”), before paragraph

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35-6"><num>(6)</num><content><mod>After that section insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35-7"><num>(7)</num><content><mod>After Chapter 2 insert—<quotedStructure startQuote="&#x2

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-8"><num>(8)</num><content>Chapter 9 of Part 13 of that Act (other special types of company: community amateur sports clubs) is amended in accordance with subsections (9) to (12).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35-9"><num>(9)</num><content><mod>After section 661D (but before the italic heading) inser

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-35-10"><num>(10)</num><intro>In section 664 (exemption for interest and gift aid income)—<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-35-10-a"><num>(a)</num><content><mod>in subsection (1), omit the “and” after par

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-35-10-b"><num>(b)</num><content><mod>in that subsection, for “and gift aid income” substitute <quotedText>“ , gift aid income and company gift income ”</quoted

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-35-10-c"><num>(c)</num><content><mod>in subsection (3), after “this section—” in

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-11"><num>(11)</num><content><mod>In section 665A (claims in relation to interest and gift aid income), in subsection (1)(b) for “and gift aid” substitute <quotedText>“ , gift aid and company

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-12"><num>(12)</num><intro>Accordingly—</intro><level class="para1" eId="section-35-12-a"><num>(a)</num><content>in the italic heading before section 661D, omit “qualifying for gift aid relief”,

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-35-12-a"><num>(a)</num><content>in the italic heading before section 661D, omit “qualifying for gift aid relief”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-35-12-b"><num>(b)</num><content><mod>in the heading for section 664, for “and gift aid” substitute <quotedText>“ , gift aid and company gift ”</q

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-35-12-c"><num>(c)</num><content><mod>in the heading for section 665A, for “and gift aid” substitute <quotedText>“ , gift aid and company gift ”</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-13"><num>(13)</num><content>The amendments made by this section have effect in relation to payments made on or after 1 April 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-14"><num>(14)</num><content>But the amendments made by subsections (1) to (7) are to be ignored for the purposes of section 199 of CTA 2010 (payment attributed to earlier accounting period) if the claim mentioned

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-35-15"><num>(15)</num><content>The earlier accounting periods mentioned in section 202B(3) of CTA 2010 (see subsection (7) of this section) do not include any accounting period ending before 1 April 2014.</conte

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-36"><num>36</num><heading>Tax relief for theatrical production</heading><content>Schedule 4 contains provision about relief in respect of theatrical productions.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-37"><num>37</num><heading>Changes in company ownership</heading><subsection eId="section-37-1"><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-37-1"><num>(1)</num><content>Part 14 of CTA 2010 (change in company ownership) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-37-2"><num>(2)</num><content><mod>In section 688 (meaning of “significant increase in the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-37-3"><num>(3)</num><content><mod>In section 723 (changes in indirect ownership), in subsection (1), after “section 724” insert <quotedText>“ or 724A ”</quotedText>.</mod><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-37-4"><num>(4)</num><content><mod>After section 724 insert—<quotedStructure startQuote="&#

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-37-5"><num>(5)</num><content><mod>In section 726 (interpretation of Chapter), after “acquisition” insert <quotedText>“ and shareholder ”</quotedText>.</mod></content></subs

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-37-6"><num>(6)</num><content>The amendments made by this section have effect in relation to any change of ownership which occurs on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-38"><num>38</num><heading>Transfer of deductions: research and development allowances</heading><subsection eId="section-38-1"><num>(1)</num><content><mod>In section 730B(1) of CTA 2010 (interpretation of transfer of de

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-38-1"><num>(1)</num><content><mod>In section 730B(1) of CTA 2010 (interpretation of transfer of deductions provisions), in paragraph (a) of the definition of “deductible amount” after “trade,” insert <quotedText>“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-38-2"><num>(2)</num><content>The amendment made by this section has effect in relation to a qualifying change if the relevant day is on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-39"><num><noteRef href="#key-c50425f160881b31c1d94b76459883d6" uk:name="commentary" ukl:Name="Co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-39-1"><num>(1)</num><content>Chapter 10 of Part 7 of TIOPA 2010 (tax treatment of financing costs and income: interpretation) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-39-2"><num>(2)</num><content><mod>In section 345 (meaning of “UK group company” and “relev

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-39-3"><num>(3)</num><content><mod>In section 353A (effect of Part 7 on parties to capital

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-39-4"><num>(4)</num><content>The amendment made by subsection (2) has effect in relation to periods of account of the worldwide group starting on or after 5 December 2013.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-40"><num>40</num><heading>Determination of beneficial entitlement for purposes of group relief</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-40-1"><num>(1)</num><content>CTA 2010 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-40-2"><num>(2)</num><intro>In section 169 (interpretation of provisions to determine propo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-40-2-a"><num>(a)</num><content><mod>in subsection (2), for the definition of “ar

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-40-2-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-40-3"><num>(3)</num><content><mod>In section 188 (other definitions for Part 5), in subsection (1), in the definition of “company” for “section 156(2A)” substitute <quotedText>“ sections 156(2A

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-40-4"><num>(4)</num><content>The amendments made by this section have effect in relation to accounting periods ending on or after 1 January 2015.</content></subsection>

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="part-1-chapter-4"><num>CHAPTER 4</num><heading>Other

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1998/Math/MathML" name="crossheading" ukl:Name="Pblock" eId="part-1-chapt

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41"><num>41</num><heading>Pension flexibility: drawdown</heading><subsection eId="section-41-1"><num>(1)</num><content><mod>In section 165(1) of FA 2004 (rules about payment of pension by registered scheme to member) i

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-1"><num>(1)</num><content><mod>In section 165(1) of FA 2004 (rules about payment of pension by registered scheme to member) in pension rule 5 (payments of drawdown pension in a year not to exceed 120% of basis am

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-2"><num>(2)</num><content><mod>In section 167(1) of FA 2004 (rules about payment of pension death benefits by registered scheme in respect of member) in pension death benefit rule 4 (payments of dependants' drawd

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-3"><num>(3)</num><content><mod>In paragraph 14A(2) of Schedule 28 to FA 2004 (amount of minimum income requirement for flexible drawdown by member) for “£20,000” substitute <quotedText>“ £1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-4"><num>(4)</num><content><mod>In paragraph 24C(2) of Schedule 28 to FA 2004 (amount of minimum income requirement for flexible drawdown by dependant) for “£20,000” substitute <quotedText>“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-5"><num>(5)</num><content>In consequence of subsections (1) and (2), in FA 2013 omit section 50(1) and (2).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-6"><num>(6)</num><content>The amendments made by subsections (1), (2) and (5) have effect in relation to pension drawdown years beginning on or after 27 March 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-7"><num>(7)</num><content>The amendment made by subsection (3) has effect in relation to declarations made under section 165(3A) of FA 2004 on or after 27 March 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-41-8"><num>(8)</num><content>The amendment made by subsection (4) has effect in relation to declarations made under section 167(2A) of FA 2004 on or after 27 March 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42"><num>42</num><heading>Pension flexibility: taking low-value pension rights as lump sum</heading><subsection eId="section-42-1"><num>(1)</num><content><mod>In paragraph 7(4) of Schedule 29 to FA 2004 (amount of comm

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-1"><num>(1)</num><content><mod>In paragraph 7(4) of Schedule 29 to FA 2004 (amount of commutation limit for purposes of trivial commutation lump sum) for “£18,000” substitute <quotedText>“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-2"><num>(2)</num><intro>In paragraph 8 of Schedule 29 to FA 2004 (value of crystallised pension rights for trivial commutation purposes)—</intro><level class="para1" eId="section-42-2-a"><num>(a)</num><conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-2-a"><num>(a)</num><content>in sub-paragraph (1)(a) omit “, as adjusted under sub-paragraph (2)”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-2-b"><num>(b)</num><content>in sub-paragraph (1)(b) omit “, as adjusted under sub-paragraph (3)”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-2-c"><num>(c)</num><content>omit sub-paragraphs (2) and (3), as originally enacted and as substituted by FA 2013.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-3"><num>(3)</num><content>In consequence of subsection (1), in FA 2011 omit paragraph 4(2) of Schedule 18.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-4"><num>(4)</num><content>In consequence of subsection (2)(c), in FA 2013 omit paragraph 8(4) of Schedule 22.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-5"><num>(5)</num><content><mod>In article 23C(4) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (<abbr class="acronym" title="Statutory Instrument">S.I.</abbr> 2006/572) (modifications of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-6"><num>(6)</num><intro>In the Registered Pension Schemes (Authorised Payments) Regulations 2009 (<abbr class="acronym" title="Statutory Instrument">S.I.</abbr> 2009/1171)—</intro><level class="para1" eId="se

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-6-a"><num>(a)</num><content><mod>in each of regulations 6(1)(b), 8(1)(a), 11(1)(c), 11A(1)(b) and 12(1)(e) (limit at or below which certain payments by registered pension scheme can be authorised payment

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-6-b"><num>(b)</num><content><mod>in regulation 10(3)(b) (certain payments by registered pension scheme which can be authorised payments if value of member's pension rights is not more than £18,000) for

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-6-c"><num>(c)</num><content><mod>in regulation 11(1)(d) (upper limit on total value of member's benefits under the scheme which would make the payment and all related schemes) for “£2,000” substitute <q

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-6-d"><num>(d)</num><content><mod>in regulation 11A(2) (may not be more than one previous payment under regulation 11A) for “one payment” substitute <quotedText>“ two payments

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-6-e"><num>(e)</num><content><mod>in regulation 12(4) (certain payments by registered pension scheme can be authorised payments only if property held in respect of at least 20 members exceeds £2,000) for

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-7"><num>(7)</num><content>In consequence of subsection (6)(b), in the Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011 (<abbr class="acronym" title="Statutory Instrument">S.I.</abbr> 2011/17

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-8"><num>(8)</num><content>The amendments made by subsections (1) to (4) have effect for commutation periods beginning on or after 27 March 2014 and do so irrespective of whether the nominated date is before, on o

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-9"><num>(9)</num><intro>The amendment made by subsection (5)—</intro><level class="para1" eId="section-42-9-a"><num>(a)</num><content>has effect for lump sums paid on or after 27 March 2014, and</conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-9-a"><num>(a)</num><content>has effect for lump sums paid on or after 27 March 2014, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-42-9-b"><num>(b)</num><content>is to be treated as having been made by the Treasury under the powers to make orders conferred by section 283(2) of FA 2004.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-10"><num>(10)</num><content>The amendments made by subsections (6) and (7) have effect for payments made on or after 27 March 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-42-11"><num>(11)</num><content>The amendments made by subsection (6) are to be treated as having been made by the Commissioners for Her Majesty's Revenue and Customs under the powers to make regulations conferred by

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-43"><num>43</num><heading>Pension flexibility: further amendments</heading><content>Schedule 5 makes further provision in connection with pension flexibility.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-44"><num>44</num><heading>Transitional provision for new standard lifetime allowance for 2014-15 <abbr title="Et cetera" xml:lang="la">etc</abbr></heading><content>Schedule 6 contains transitional provision in relation

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="section-45"><num>45</num><heading>Taxable specific in

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-45-1"><num>(1)</num><content>Schedule 34 to FA 2004 (application of certain charges to non-UK pension schemes) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="section-45-2"><num>(2)</num><content><mod>In pa

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="section-45-3"><num>(3)</num><content><mod>In pa

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-45-4"><num>(4)</num><content>The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-46"><num>46</num><heading>Pension schemes</heading><content>Schedule 7 makes provision in relation to pension schemes.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-1-chapter-4-crossheading-sporting-events"><heading>Sporting events</heading><section eId="section-47"><num>47</

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-47"><num>47</num><heading>Glasgow Grand Prix</heading><subsection eId="section-47-1"><num>(1)</num><content>An accredited competitor who performs a Grand Prix activity is not liable to income tax in respect of any inco

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-47-1"><num>(1)</num><content>An accredited competitor who performs a Grand Prix activity is not liable to income tax in respect of any income arising from the activity if the non-residence condition is met.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-47-2"><num>(2)</num><intro>The following are Grand Prix activities—</intro><level class="para1" eId="section-47-2-a"><num>(a)</num><content>competing at the Glasgow Grand Prix, and</content></level><level

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-47-2-a"><num>(a)</num><content>competing at the Glasgow Grand Prix, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-47-2-b"><num>(b)</num><content>any activity that is performed during the games period the main purpose of which is to support or promote the Glasgow Grand Prix.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-47-3"><num>(3)</num><intro>The non-residence condition is that—</intro><level class="para1" eId="section-47-3-a"><num>(a)</num><content>the accredited competitor is non-UK resident for the tax year 2014-15, o

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-47-3-a"><num>(a)</num><content>the accredited competitor is non-UK resident for the tax year 2014-15, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-47-3-b"><num>(b)</num><content>the accredited competitor is <abbr class="acronym" title="United Kingdom">UK</abbr> resident for the tax year 2014-15 but the year is a split year as respects the competitor a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-47-4"><num>(4)</num><content>Section 966 of ITA 2007 (deduction of sums representing income tax) does not apply to any payment or transfer which gives rise to income benefiting from the exemption under subsection (1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-47-5"><num>(5)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-accredited-competitor" eId="term-accredited-competitor">accredited competitor</term>” means a p

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-the-responsible-trustees" eId="term-the-responsible-trustees">the responsible trustees</term>” has the meaning given by paragraph 5(3) of Schedule 16 to that Act;</content></

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-129" class="schProv1"><num>129</num><content>ITEPA 2003 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-15-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-15-paragraph-6-1"><num>(1)</num><content>The amendments made by paragraphs <ref href="#schedule-15-paragraph-3">3</ref> and <ref href="#schedu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-26" class="schProv1"><num>26</num><content>Part 16 of CTA 2010 (factoring of income etc) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-11" class="schProv1"><num>11</num><content>This Part of this Schedule makes provision for the coming into force of the amendments made by Part <ref href="#schedule-18-part-1">1</ref>.</content></par

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-33-paragraph-1" class="schProv1"><num>1</num><content>In section 9B of TMA 1970 (amendment of return by relevant person during enquiry), in subsection (1), after “taxpayer)” insert “, or in accordance with Chapter 2

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-33-paragraph-5" class="schProv1"><num>5</num><content><mod>In paragraph 17 of Schedule 55

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-37-paragraph-17-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-33-paragraph-2" class="schProv1"><num>2</num><intro>In section 103ZA of that Act (disappli

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-33-paragraph-2-a"><num>(a)</num><content>omit “or” at the end of paragraph (f), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-33-paragraph-2-b"><num>(b)</num><content><mod>at the end of paragraph (g) insert

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-130" class="schProv1"><num>130</num><content>In section 227 (scope of Part 4) in subsection (4)(e) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-27" class="schProv1"><num>27</num><subparagraph eId="schedule-17-paragraph-27-1"><num>(1)</num><content>In Chapter 1 (transfers of income streams) section 756 (partnership shares) is amended as follows.

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-131" class="schProv1"><num>131</num><content>In section 417 (scope of Part 7) in subsection (2), in the entry for Chapter 7, omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-28" class="schProv1"><num>28</num><subparagraph eId="schedule-17-paragraph-28-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-132" class="schProv1"><num>132</num><content>In section 431A (provision relating to restricted securities) in subsection (2)(b) for “an approved” substitute “a Schedule 3”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-29" class="schProv1"><num>29</num><subparagraph eId="schedule-17-paragraph-29-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-133" class="schProv1"><num>133</num><content>In section 473 (introduction to taxation of securities options) in subsection (4)(a) for “approved” substitute “Schedule 3”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-134" class="schProv1"><num>134</num><content>In section 476 (charge on occurrence of chargeable event) in subsection (6), in the entry for section 519, omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-135" class="schProv1"><num>135</num><content>In section 549 (application of Chapter 11 of Part 7) in subsection (2)(b) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-136" class="schProv1"><num>136</num><subparagraph eId="schedule-8-paragraph-136-1"><num>(1)</num><content>Section 554E (exclusions under Part 7A) is amended as follows.</content></subparagraph><subpa

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-137" class="schProv1"><num>137</num><intro>In section 697 (PAYE: enhancing the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-137-a"><num>(a)</num><content>in paragraph (a) omit the words from “Schedule 3” to the second “or”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-8-paragraph-137-b"><num>(b)</num><content><mod>after paragraph (a) insert—<quote

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-137-c"><num>(c)</num><content>in paragraph (b) for “such a scheme” substitute “a scheme mentioned in any of the preceding paragraphs”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-138" class="schProv1"><num>138</num><intro>In section 701 (PAYE: meaning of “a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-138-a"><num>(a)</num><content>in sub-paragraph (i) omit “Schedule 3 (approved SAYE option schemes) or”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-8-paragraph-138-b"><num>(b)</num><content><mod>after sub-paragraph (i) insert—<q

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-139" class="schProv1"><num>139</num><content>In section 195 of FA 2004 (pensions: transfer of certain shares to be treated as payment of contribution) in subsection (5), in the definition of “SAYE option

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-140" class="schProv1"><num>140</num><subparagraph eId="schedule-8-paragraph-140-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-141" class="schProv1"><num>141</num><subparagraph eId="schedule-8-paragraph-141-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-142" class="schProv1"><num>142</num><subparagraph eId="schedule-8-paragraph-142-1

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1"><num>(b)</num><content>dutiable excise goods a person has obtained in the United Kingdom without payment of excise duty,</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><intro>“P”—</intro><level class="para1"><num>(a)</num><content>in relation to Chapter 2, has the meaning given by section 204(1);</content></level><level class="para1"><num>(b)</num><content>in re

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-1" class="schProv1"><num>1</num><content><mod>In Schedule 29 to FA 2004 (autho

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-4" class="schProv1"><num>4</num><content><mod>In paragraph 3 of Schedule 29 to

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-5-paragraph-7-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-6-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-6-paragraph-1-1"><num>(1)</num><intro>Sub-paragraph <ref href="#schedule-6-paragraph-1-2">(2

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-190" class="schProv1"><num>190</num><content>ITEPA 2003 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-22" class="schProv1"><num>22</num><content>Part 13 of ITA 2007 (tax avoidance) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-2" class="schProv1"><num>2</num><content>A person meets this condition if the Commissioners publish information about the person in reliance on section 94 of FA 2009 (publishing details of deliberate ta

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-34-paragraph-5-1"><num>(1)</num><intro>A person meets this condition if the person fails to comply with any of the following provisions of Par

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-34-paragraph-8-1"><num>(1)</num><intro>A person meets this condition if a professional body—</intro><level class="para1" eId="schedule-34-

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-34-paragraph-11-1"><num>(1)</num><intro>A person (“P”) meets this condition if P enters into an agreement with another person (“C”) which re

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-p" eId="term-p">P</term>” has the meaning given by section 204(1);</content></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-6" class="schProv1"><num>6</num><content><mod>In Schedule 18 to FA 1998 (company tax returns, assessments and related matters), in paragraph 8 (calculation of tax payable), in subsection (1), for “secti

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-10-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-10-paragraph-2-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-3" class="schProv1"><num>3</num><content>A person meets this condition if the person is named in a report under section 285 as a result of the Commissioners determining that the person breached the Code

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-34-paragraph-6-1"><num>(1)</num><content>A person meets this condition if the person is charged with a relevant offence.</content></subpar

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-34-paragraph-9-1"><num>(1)</num><content>A person meets this condition if a regulatory authority imposes a relevant sanction on the person.</p

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-34-paragraph-12-1"><num>(1)</num><intro>A person (“P”) meets this condition if P has been given a stop notice and after the end of the notic

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-191" class="schProv1"><num>191</num><content>In section 227 (scope of Part 4) in subsection (4)(g) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-17-paragraph-23-1"><num>(1)</num><content>In Chapter 5A (transfers of income streams) section 809AZF (partnership shares) is amended as foll

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-192" class="schProv1"><num>192</num><content>In section 417 (scope of Part 7) in subsection (2), in the entry for Chapter 8, omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-24" class="schProv1"><num>24</num><subparagraph eId="schedule-17-paragraph-24-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-193" class="schProv1"><num>193</num><content>In section 431A (which makes provision relating to restricted securities etc) in subsection (2)(c) for “an approved” substitute “a Schedule 4”.</content><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-25" class="schProv1"><num>25</num><subparagraph eId="schedule-17-paragraph-25-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-194" class="schProv1"><num>194</num><content>In section 473 (introduction to taxation of securities options) in subsection (4)(b) for “approved” substitute “Schedule 4”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-195" class="schProv1"><num>195</num><content>In section 475 (no charge in respect of acquisition of option) in subsection (2) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-196" class="schProv1"><num>196</num><content>In section 476 (charge on occurrence of chargeable event) in subsection (6), in the entry for section 524, omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-197" class="schProv1"><num>197</num><content>In section 480 (deductible amounts) in subsection (4) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-198" class="schProv1"><num>198</num><content>In section 539 (CSOP and other options relevant for purposes of section 536) in subsection (4) for “approved under Schedule 4 (CSOP schemes)” substitute “whic

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-199" class="schProv1"><num>199</num><content>In section 549 (application of Chapter 11 of Part 7) in subsection (2)(c) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-200" class="schProv1"><num>200</num><subparagraph eId="schedule-8-paragraph-200-1"><num>(1)</num><content>Section 554E (exclusions under Part 7A) is amended as follows.</content></subparagraph><subpa

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-201" class="schProv1"><num>201</num><content><mod>In section 697 (PAYE: enhanc

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-202" class="schProv1"><num>202</num><content>In section 701 (PAYE: meaning of “asset”) in subsection (2)(c)(ia) for “approved under Schedule 4 (approved CSOP schemes)” substitute “which is a Schedule 4 C

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-203" class="schProv1"><num>203</num><content>In paragraph 5 of Schedule 5 (enterprise management incentives: maximum entitlement of employee) in sub-paragraph (5) for “approved under Schedule 4 (CSOP sch

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“income” means employment income or profits of a trade, profession or vocation (including profits treated as arising as a result of section 13 of ITTOIA 2005).</content></hcontainer>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-47-6"><num>(6)</num><content>This section is treated as having come into force on 6 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-48"><num>48</num><heading>Major sporting events: power to provide for tax exemptions</heading><subsection eId="section-48-1"><num>(1)</num><content>Where a major sporting event is to be held in the United Kingdom, the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-48-1"><num>(1)</num><content>Where a major sporting event is to be held in the United Kingdom, the Treasury may make regulations providing for exemption from income tax and corporation tax in relation to the event.<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-48-2"><num>(2)</num><intro>The regulations may, in particular—</intro><level class="para1" eId="section-48-2-a"><num>(a)</num><content>exempt specified classes of person, income or activity from income tax;</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-2-a"><num>(a)</num><content>exempt specified classes of person, income or activity from income tax;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-2-b"><num>(b)</num><content>exempt specified classes of person, profit, income or activity from corporation tax;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-2-c"><num>(c)</num><content>provide for specified classes of activity to be disregarded in determining for fiscal purposes whether a person has a permanent establishment in the United Kingdom;</conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-2-d"><num>(d)</num><content>disapply a duty on a person to deduct a sum representing income tax before making a payment.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-48-3"><num>(3)</num><intro>The regulations may specify classes of person wholly or partly by reference to—</intro><level class="para1" eId="section-48-3-a"><num>(a)</num><content>residence outside the United

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-3-a"><num>(a)</num><content>residence outside the United Kingdom, determined in accordance with the regulations;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-3-b"><num>(b)</num><content>documents issued or authority given by persons exercising functions in connection with the sporting event.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-48-4"><num>(4)</num><intro>Regulations under this section—</intro><level class="para1" eId="section-48-4-a"><num>(a)</num><content>may apply (with or without modifications) or disapply any enactment,</con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-4-a"><num>(a)</num><content>may apply (with or without modifications) or disapply any enactment,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-4-b"><num>(b)</num><content>may modify, amend, repeal or revoke any enactment,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-4-c"><num>(c)</num><content>may make different provision for different purposes, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-48-4-d"><num>(d)</num><content>may include incidental, consequential, supplementary or transitional provision.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-48-5"><num>(5)</num><content>Regulations under this section may not be made unless a draft of the instrument containing them has been laid before, and approved by a resolution of, the House of Commons.</content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-48-6"><num>(6)</num><content>In this section, “<term refersTo="#term-enactment" eId="term-enactment">enactment</term>” includes an enactment contained in subordinate legislation (within the meaning of the Interpret

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-49"><num>49</num><heading>Share incentive plans: increases in maximum annual awards <abbr title="Et cetera" xml:lang="la">etc</abbr></heading><subsection eId="section-49-1"><num>(1)</num><content>Schedule 2 to <abbr cl

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-49-1"><num>(1)</num><content>Schedule 2 to <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (share incentive plans) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-49-2"><num>(2)</num><content><mod>In paragraph 35(1) (free shares: maximum annual award) for “£3,000” substitute <quotedText>“ £3,600 ”</quotedText>.</mod></content></s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-49-3"><num>(3)</num><content><mod>In paragraph 46(1) (partnership shares: maximum amount of deductions from employee's salary) for “£1,500” substitute <quotedText>“ £1,800

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-49-4"><num>(4)</num><content>The amendments made by this section are treated as having come into force on 6 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-50"><num>50</num><heading>Share incentive plans: power to adjust maximum annual awards <abbr tit

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-50-1"><num>(1)</num><content>Schedule 2 to <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 (share incentive plans) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-50-2"><num>(2)</num><content><mod>In paragraph 35 (free shares: maximum annual award) afte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-50-3"><num>(3)</num><content><mod>In paragraph 46 (partnership shares: maximum amount of d

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-50-4"><num>(4)</num><content><mod>In paragraph 60 (matching shares: maximum ratio of match

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-51"><num>51</num><heading>Employee share schemes</heading><content>Schedule 8 makes provision in relation to employee share schemes.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-52"><num>52</num><heading>Employment-related securities <abbr title="Et cetera" xml:lang="la">etc</abbr></heading><content>Schedule 9 contains provision relating to employment-related securities.</content></section

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-53"><num>53</num><heading>Venture capital trusts</heading><content>Schedule 10 contains provision about venture capital trusts.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-54"><num>54</num><heading>Removing time limit on seed enterprise investment scheme relief</headi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-54-1"><num>(1)</num><content>Section 257A of ITA 2007 (meaning of “SEIS relief” and commencement) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-54-2"><num>(2)</num><content><mod>For subsection (3) (which limits SEIS relief to shares i

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-54-3"><num>(3)</num><content>Omit subsection (4) (which allows the Treasury to extend SEIS relief by order).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-55"><num>55</num><heading>Removing time limit on <abbr class="acronym" title="Captial Gains Tax">CGT</abbr> relief in respect of re-investment under SEIS</heading><subsection eId="section-55-1"><num>(1)</num><intro>In

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-55-1"><num>(1)</num><intro>In Schedule 5BB to <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 (seed enterprise investment scheme: re-investment), in paragraph 1 (SEIS re-investment re

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-55-1-a"><num>(a)</num><content><mod>in sub-paragraph (2)(a), for “or the tax year 2013-14” substitute <quotedText>“ or any subsequent tax year ”</quotedTex

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-55-1-b"><num>(b)</num><content><mod>in sub-paragraph (5A), in the definition of “the relevant percentage”, in paragraph (b), for “the tax year 2013-14” substitute <quotedText>“ a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-55-2"><num>(2)</num><content>Accordingly, in section 150G of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 (which introduces Schedule 5BB), omit “in the tax years 2012-13 and 2013-

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-56"><num>56</num><heading>Exclusion of incentivised electricity or heat generation activities</h

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-56-1"><num>(1)</num><content>ITA 2007 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-56-2"><num>(2)</num><intro>In section 192 (<abbr class="acronym" title="Enterprise Investm

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-2-a"><num>(a)</num><content><mod>in subsection (1), omit the “and” at the end

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-2-b"><num>(b)</num><content><mod>in subsection (2), omit the “and” at the end

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-56-3"><num>(3)</num><intro>In section 198A (excluded activities: subsidised generation or

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-3-a"><num>(a)</num><content><mod>for subsection (3) substitute—<quotedStructur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-3-b"><num><noteRef href="#key-154fbcc704660377053a19e8c76aa1a7" uk:name="commenta

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-3-c"><num>(c)</num><content><mod>in subsection (9), at the end insert—<quotedS

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-56-4"><num>(4)</num><content><mod>After that section insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-56-5"><num>(5)</num><intro>In section 303 (VCTs: meaning of “excluded activities”)—</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-5-a"><num>(a)</num><content><mod>in subsection (1), omit the “and” at the end

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-5-b"><num>(b)</num><content><mod>in subsection (2), omit the “and” at the end

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-56-6"><num>(6)</num><intro>In section 309A (excluded activities: subsidised generation or

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-6-a"><num>(a)</num><content><mod>for subsection (3) substitute—<quotedStructur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-6-b"><num><noteRef href="#key-a48553df3fafd6b335fa118d72f7b34e" uk:name="commenta

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-56-6-c"><num>(c)</num><content><mod>in subsection (9), at the end insert—<quotedS

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-56-7"><num>(7)</num><content><mod>After that section insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-56-8"><num>(8)</num><content>The amendments made by subsections (2) to (4) have effect in relation to shares issued on or after the day on which this Act is passed.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-56-9"><num>(9)</num><content>The amendments made by subsections (5) to (7) have effect in relation to a relevant holding issued on or after the day on which this Act is passed.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-1-chapter-4-crossheading-social-investment-relief"><heading>Social investment relief</heading><section eId="sec

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-57"><num>57</num><heading>Relief for investments in social enterprises</heading><subsection eId="section-57-1"><num>(1)</num><content>Schedule 11 makes provision for and in connection with social investment tax relief.

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-57-1"><num>(1)</num><content>Schedule 11 makes provision for and in connection with social investment tax relief.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-57-2"><num>(2)</num><content>Schedule 12 makes provision for relief under <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 in connection with investments in social enterprises.</co

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-58"><num>58</num><heading>Relief on disposal of private residence</heading><subsection eId="sect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-58-1"><num>(1)</num><content><abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-58-2"><num>(2)</num><intro>In section 223 (relief on disposal of private residence: amount

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-58-2-a"><num>(a)</num><content><mod>in subsections (1) and (2)(a), for “36 months” substitute <quotedText>“ 18 months ”</quotedText>;</mod></content></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-58-2-b"><num>(b)</num><content>omit subsections (5) and (6);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-58-2-c"><num>(c)</num><content><mod>in subsection (8), omit the “and” after para

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-58-3"><num>(3)</num><content><mod>After section 225D insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-58-4"><num>(4)</num><content>The amendments made by this section have effect in relation to disposals made on or after 6 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-59"><num>59</num><heading>Remittance basis and split year treatment</heading><subsection eId="se

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-59-1"><num>(1)</num><content>Section 12 of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 (non-UK domiciled individuals to whom remittance basis applies) is amended as follows.</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-59-2"><num>(2)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-59-3"><num>(3)</num><content>The amendment made by this section has effect in relation to gains accruing on or after 6 April 2013.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-60"><num>60</num><heading>Termination of life interest and death of life tenant: disabled person

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-60-1"><num>(1)</num><content><abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-60-2"><num>(2)</num><intro>In section 72 (termination of life interest on death of person

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-60-2-a"><num>(a)</num><content><mod>in subsection (1B)(a)(iii), for “within section 89B(1)(c) or (d)” substitute <quotedText>“ , within the meaning given by section 89B

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-60-2-b"><num>(b)</num><content><mod>at the end insert—<quotedStructure startQuote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-60-3"><num>(3)</num><content><mod>In section 73(3) (death of life tenant: exclusion of chargeable gain), for “to (5)” substitute <quotedText>“ to (6) ”</quotedText>.</mod><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-60-4"><num>(4)</num><content>The amendments made by this section have effect in relation to deaths occurring on or after 5 December 2013.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-61"><num>61</num><heading>Capital gains roll-over relief: relevant classes of assets</heading><s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-61-1"><num>(1)</num><content>Section 155 of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 (relevant classes of assets) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-61-2"><num>(2)</num><content><mod>After the heading “CLASS 7A” insert—<quotedStructure st

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-61-3"><num>(3)</num><content><mod>Before the heading “CLASS 8” insert—<quotedStructure st

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-61-4"><num>(4)</num><content>The amendments made by this section have effect where the disposal of the old assets (or an interest in them) or the acquisition of the new assets (or an interest in them) is on or after

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-62"><num>62</num><heading>Capital gains roll-over relief: intangible fixed assets</heading><subs

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-62-1"><num>(1)</num><content><mod>In section 156ZB of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 1992 (intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CT

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-62-2"><num>(2)</num><content><mod>In Chapter 14 of Part 8 of CTA 2009 (intangible fixed as

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-62-3"><num>(3)</num><content>The amendment made by subsection (1) has effect in relation to claims for relief under section 152 or 153 of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</abbr> 19

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-62-4"><num>(4)</num><content>The amendment made by subsection (2) has effect in relation to accounting periods beginning on or after 19 March 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-62-5"><num>(5)</num><content>For the purposes of subsection (4), an accounting period beginning before, and ending on or after, 19 March 2014 is to be treated as if so much of the period as falls before that date, a

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-63"><num>63</num><heading>Avoidance involving losses</heading><subsection eId="section-63-1"><nu

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-63-1"><num>(1)</num><intro>In section 184G of <abbr class="acronym" title="Taxation of Cha

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-63-1-a"><num>(a)</num><content><mod>for subsections (2) and (3) substitute—<quote

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-63-1-b"><num>(b)</num><content><mod>in subsection (4), for “the receipt” substitute <quotedText>“ the amount mentioned in subsection (2) ”</quotedText>.</m

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-63-2"><num>(2)</num><intro>In section 184H of that Act (avoidance involving losses: scheme

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-63-2-a"><num>(a)</num><content>in subsection (2)(b), omit “on any disposal of any asset”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-63-2-b"><num>(b)</num><content><mod>for subsection (3) substitute—<quotedStructur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-63-2-c"><num>(c)</num><content><mod>in subsection (4), for paragraph (a) substitu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-63-2-d"><num>(d)</num><content><mod>in subsection (10), after the definition of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-63-3"><num>(3)</num><intro>The amendments made by this section have effect—</intro><level class="para1" eId="section-63-3-a"><num>(a)</num><content>in relation to arrangements entered into on or after 30 Janu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-63-3-a"><num>(a)</num><content>in relation to arrangements entered into on or after 30 January 2014, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-63-3-b"><num>(b)</num><content>in relation to arrangements entered into before that date but only to the extent that any chargeable gain accrues on a disposal which occurs on or after that date.</conten

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-64"><num>64</num><heading>Extension of capital allowances</heading><subsection eId="section-64-1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-64-1"><num>(1)</num><content>Part 2 of <abbr class="acronym" title="Civil Aviation Authority">CAA</abbr> 2001 (plant and machinery allowances) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-64-2"><num>(2)</num><content><mod>In section 45D (expenditure on cars with low carbon diox

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-64-3"><num>(3)</num><content><mod>In section 45DA (expenditure on zero-emission goods vehi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-64-4"><num>(4)</num><content><mod>In section 45E (expenditure on plant or machinery for ga

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-64-5"><num>(5)</num><intro>In section 45K (expenditure on plant and machinery for used in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-64-5-a"><num>(a)</num><content><mod>in subsection (1), in paragraph (b) for “5 years” substitute <quotedText>“ 8 years ”</quotedText>, and</mod></conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-64-5-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-65"><num>65</num><heading>General Block Exemption Regulation</heading><content>Schedule 13 makes provision in relation to <ref href="http://www.legislation.gov.uk/european/regulation/2014/0651">Commission Regulation (E

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-66"><num>66</num><heading>Business premises renovation allowances</heading><subsection eId="sect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-66-1"><num>(1)</num><content>Section 360B of <abbr class="acronym" title="Civil Aviation Authority">CAA</abbr> 2001 (business premises renovation allowances: meaning of “qualifying expenditure”) is amended in accor

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-66-2"><num>(2)</num><content><mod>For subsection (1) substitute—<quotedStructure startQuot

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-66-3"><num>(3)</num><content><mod>After subsection (2) insert—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-66-4"><num>(4)</num><intro>In subsection (3)—</intro><level class="para1" eId="section-66-4-a"><num>(a)</num><content><mod>for “not qualifying expenditure” substitute <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-66-4-a"><num>(a)</num><content><mod>for “not qualifying expenditure” substitute <quotedText>“ excluded ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-66-4-b"><num>(b)</num><content><mod>in paragraph (d), for “as defined by section 173(1)” substitute <quotedText>“ (as defined by section 173(1)) and falls within subsection (3A)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-66-5"><num>(5)</num><content><mod>After that subsection insert—<quotedStructure startQuote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-66-6"><num>(6)</num><content><mod>In subsection (5), after “regulations” insert<quotedTex

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-66-7"><num>(7)</num><content><mod>After that section insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-66-8"><num>(8)</num><content><mod>For section 360L of that Act (grants affecting entitleme

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-66-9"><num>(9)</num><content><mod>In section 360M of that Act (when balancing adjustments are made), in subsection (4) for “7” substitute <quotedText>“ 5 ”</quotedText>.</m

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-66-10"><num>(10)</num><content>Subject to subsection (11), the amendments made by this section have effect for expenditure incurred on or after the specified day.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-66-11"><num>(11)</num><intro>Section 360L of <abbr class="acronym" title="Civil Aviation Authority">CAA</abbr> 2001 (inserted by subsection (8)) has effect—</intro><level class="para1" eId="section-66-11-a"><num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-66-11-a"><num>(a)</num><content>in relation to a relevant grant or relevant payment made at any time (whether before or on or after the specified day) towards expenditure incurred on or after that day, and<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-66-11-b"><num>(b)</num><content>in relation to a relevant grant or relevant payment made on or after the specified day towards expenditure incurred before that day.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-66-12"><num>(12)</num><intro>“<term refersTo="#term-the-specified-day" eId="term-the-specified-day">The specified day</term>” means—</intro><level class="para1" eId="section-66-12-a"><num>(a)</num><content>fo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-66-12-a"><num>(a)</num><content>for income tax purposes, 6 April 2014, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-66-12-b"><num>(b)</num><content>for corporation tax purposes, 1 April 2014.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-66-13"><num>(13)</num><content>In the application of section 360L of <abbr class="acronym" title="Civil Aviation Authority">CAA</abbr> 2001 in relation to expenditure incurred before the day on which this Act is pas

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-67"><num>67</num><heading>Mineral extraction allowances: activities not within charge to tax</he

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-67-1"><num>(1)</num><content><abbr class="acronym" title="Civil Aviation Authority">CAA</abbr> 2001 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-67-2"><num>(2)</num><content><mod>In section 394(2) (meaning of mineral extraction trade), after “deposits” insert <quotedText>“ but to the extent only that the profits or gains from that trad

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-67-3"><num>(3)</num><content><mod>In section 399 (expenditure excluded from being qualifyi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-67-4"><num>(4)</num><intro>In section 160 (expenditure treated as incurred for purposes of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-67-4-a"><num>(a)</num><content>the existing text becomes subsection (1), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-67-4-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-67-5"><num>(5)</num><content><mod>For section 161(4)(a) (pre-trading expenditure on plant

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-67-6"><num>(6)</num><content><mod>After section 161(4) insert—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-67-7"><num>(7)</num><content><mod>After section 431 (discontinuance of trade) insert—<quot

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-67-8"><num>(8)</num><intro>The amendments made by subsections (1) to (6) of this section have effect—</intro><level class="para1" eId="section-67-8-a"><num>(a)</num><content>for the purposes of corporation ta

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-67-8-a"><num>(a)</num><content>for the purposes of corporation tax, in relation to claims made on or after 1 April 2014, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-67-8-b"><num>(b)</num><content>for the purposes of income tax, in relation to claims made on or after 6 April 2014,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-67-9"><num>(9)</num><content>The amendment made by subsection (7) has effect in relation to elections under section 18A of CTA 2009 which start to have effect on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-68"><num>68</num><heading>Mineral extraction allowances: expenditure on planning permission</heading><subsection eId="section-68-1"><num>(1)</num><content>Part 5 of <abbr class="acronym" title="Civil Aviation Authority

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-68-1"><num>(1)</num><content>Part 5 of <abbr class="acronym" title="Civil Aviation Authority">CAA</abbr> 2001 (mineral extraction allowances) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-68-2"><num>(2)</num><content><mod>In section 396 (meaning of “mineral exploration and access”), in subsection (2) for “if planning permission is not granted” substitute <quotedText>“ and not

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-68-3"><num>(3)</num><content><mod>In section 398 (relationship between main types of qualifying expenditure), after “Subject to” insert <quotedText>“ section 396(2) and ”</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-68-4"><num>(4)</num><content>The amendments made by this section have effect in relation to expenditure incurred on or after the day on which this Act is passed.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-69"><num><noteRef href="#key-769d172346a1d5261583a856886e8688" uk:name="commentary" ukl:Name="Co

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-70"><num>70</num><heading>Supplementary charge: onshore allowance</heading><content>Schedule 15 contains provision about the reduction of adjusted ring fence profits by means of an onshore allowance.</content></sec

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-71"><num>71</num><heading>Oil and gas: reinvestment after pre-trading disposal</heading><subsect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-71-1"><num>(1)</num><content><mod>In Chapter 2 of Part 6 of <abbr class="acronym" title="T

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-71-2"><num>(2)</num><content>The amendment made by this section has effect in relation to disposals made on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-72"><num>72</num><heading>Substantial shareholder exemption: oil and gas</heading><subsection eI

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-72-1"><num>(1)</num><content><mod>In Schedule 7AC to <abbr class="acronym" title="Taxation

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-72-2"><num>(2)</num><content>The amendment made by this section has effect in relation to disposals made on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-73"><num>73</num><heading>Oil contractor activities: ring-fence trade <abbr title="Et cetera" xml:lang="la">etc</abbr></heading><content>Schedule 16 contains provision about the corporation tax treatment of oil contrac

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-1-chapter-4-crossheading-partnerships"><heading>Partnerships</heading><section eId="section-74"><num>74</num><h

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-74"><num>74</num><heading>Partnerships</heading><content>Schedule 17 makes provision in relation to partnerships.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-75"><num>75</num><heading>Transfer pricing: restriction on claims for compensation adjustments</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-75-1"><num>(1)</num><content>Chapter 4 of Part 4 of TIOPA 2010 (transfer pricing: position of disadvantaged person) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-75-2"><num>(2)</num><content><mod>In section 174 (claim by the affected person who is potentially advantaged), in subsection (3), before the entry for section 175 insert— <quotedText>“ section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-75-3"><num>(3)</num><content><mod>After that section insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-75-4"><num>(4)</num><content><mod>After section 187 insert—<quotedStructure startQuote="&#

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-75-5"><num>(5)</num><content>The amendments made by this section have effect in relation to any amount arising on or after 25 October 2013, except pre-commencement interest.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-75-6"><num>(6)</num><content>“<term refersTo="#term-pre-commencement-interest" eId="term-pre-commencement-interest">Pre-commencement interest</term>” means an amount of interest to the extent that it is, in accordan

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" eId="part-2"><num>PART 2</num><heading>Excise duties and oth

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-76"><num>76</num><heading>Rates of alcoholic liquor

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-76-1"><num>(1)</num><content><abbr class="acronym" title="Alcoholic Liquor Duties Act">ALDA</abbr> 1979 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-76-2"><num>(2)</num><intro>In section 36(1AA) (rates of general beer duty)—</intro><level class="para1" eId="section-76-2-a"><num>(a)</num><content><mod>in paragraph (za) (rate of duty on lower strength beer)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-76-2-a"><num>(a)</num><content><mod>in paragraph (za) (rate of duty on lower strength beer), for “£9.17” substitute <quotedText>“ £8.62 ”</quotedText>, and</mo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-76-2-b"><num>(b)</num><content><mod>in paragraph (a), (standard rate of duty on beer), for “£19.12” substitute <quotedText>“ £18.74 ”</quotedText>.</mod></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-76-3"><num>(3)</num><content><mod>In section 37(4) (rate of high strength beer duty), for “£5.09” substitute <quotedText>“ £5.29 ”</quotedText>.</mod></content></subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-76-4"><num>(4)</num><content><mod>In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23” substitute <quotedText>“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-76-5"><num>(5)</num><content><mod>For Part 1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-76-6"><num>(6)</num><content>The amendments made by this section are treated as having come into force on 24 March 2014.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-77"><num>77</num><heading>Rates of tobacco products

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-77-1"><num>(1)</num><content><mod>For the tab

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-77-2"><num>(2)</num><content>The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-air-passenger-duty"><heading>Air passenger duty</heading><section eId="section-78"><num>78</num>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-78"><num>78</num><heading>Air passenger duty: rates of duty from 1 April 2014</heading><subsection eId="section-78-1"><num>(1)</num><content>Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-78-1"><num>(1)</num><content>Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-78-2"><num>(2)</num><intro>In subsection (3)—</intro><level class="para1" eId="section-78-2-a"><num>(a)</num><content><mod>in paragraph (a), for “£67” substitute <quotedText>“ £69

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-78-2-a"><num>(a)</num><content><mod>in paragraph (a), for “£67” substitute <quotedText>“ £69 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-78-2-b"><num>(b)</num><content><mod>in paragraph (b), for “£134” substitute <quotedText>“ £138 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-78-3"><num>(3)</num><intro>In subsection (4)—</intro><level class="para1" eId="section-78-3-a"><num>(a)</num><content><mod>in paragraph (a), for “£83” substitute <quotedText>“ £85

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-78-3-a"><num>(a)</num><content><mod>in paragraph (a), for “£83” substitute <quotedText>“ £85 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-78-3-b"><num>(b)</num><content><mod>in paragraph (b), for “£166” substitute <quotedText>“ £170 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-78-4"><num>(4)</num><intro>In subsection (4A)—</intro><level class="para1" eId="section-78-4-a"><num>(a)</num><content><mod>in paragraph (a), for “£94” substitute <quotedText>“ £97

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-78-4-a"><num>(a)</num><content><mod>in paragraph (a), for “£94” substitute <quotedText>“ £97 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-78-4-b"><num>(b)</num><content><mod>in paragraph (b), for “£188” substitute <quotedText>“ £194 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-78-5"><num>(5)</num><content>The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79"><num>79</num><heading>Air passenger duty: rates of duty from 1 April 2015</heading><subsection eId="section-79-1"><num>(1)</num><content>Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended in accordance

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-1"><num>(1)</num><content>Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended in accordance with subsections (2) to (10).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-2"><num>(2)</num><content>Section 30 (rates of duty), as amended by section 78 of this Act, is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-3"><num>(3)</num><content>Omit subsections (3) and (4).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-4"><num>(4)</num><intro>In subsection (4A)—</intro><level class="para1" eId="section-79-4-a"><num>(a)</num><content><mod>in paragraph (a) for “£97” substitute <quotedText>“ £71

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-4-a"><num>(a)</num><content><mod>in paragraph (a) for “£97” substitute <quotedText>“ £71 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-4-b"><num>(b)</num><content><mod>in paragraph (b) for “£194” substitute <quotedText>“ £142 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-5"><num>(5)</num><intro>In subsection (4E)—</intro><level class="para1" eId="section-79-5-a"><num>(a)</num><content><mod>in paragraph (a) for “twice the rate in subsection (2)(b)” substitute <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-5-a"><num>(a)</num><content><mod>in paragraph (a) for “twice the rate in subsection (2)(b)” substitute <quotedText>“ six times the rate in subsection (2)(a)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-5-b"><num>(b)</num><content><mod>after paragraph (a) insert <quotedText>“ and ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-5-c"><num>(c)</num><content>omit paragraph (b),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-5-d"><num>(d)</num><content>omit paragraph (c) and the “and” after it, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-5-e"><num>(e)</num><content><mod>in paragraph (d) for “twice the rate in subsection (4A)(b)” substitute <quotedText>“ six times the rate in subsection (4A)(a)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-6"><num>(6)</num><content>Section 30A (Northern Ireland long haul rates of duty) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-7"><num>(7)</num><content>Omit subsections (2) to (4).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-8"><num>(8)</num><content><mod>In subsection (5) for “If the passenger's journey ends at any other place” substitute <quotedText>“ Air passenger duty is chargeable on the carriage of the char

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-9"><num>(9)</num><intro>In subsection (5A)—</intro><level class="para1" eId="section-79-9-a"><num>(a)</num><content>omit paragraph (a),</content></level><level class="para1" eId="section-79-9-b"><num>(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-9-a"><num>(a)</num><content>omit paragraph (a),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-9-b"><num>(b)</num><content>omit paragraph (b) and the “and” after it, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-9-c"><num>(c)</num><intro>in paragraph (c)—</intro><level class="para2" eId="section-79-9-c-i"><num>(i)</num><content>omit the words from the beginning to “(5)(a) or (b),”,</content></level><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-79-9-c-i"><num>(i)</num><content>omit the words from the beginning to “(5)(a) or (b),”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-79-9-c-ii"><num>(ii)</num><content><mod>after “instead” insert <quotedText>“ of the rate set for the purposes of subsection (5)(a) or (b) ”</quotedText

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-79-9-c-iii"><num>(iii)</num><content><mod>in sub-paragraph (ii) for “twice the rate set for the purposes of subsection (5)(b)” substitute <quotedText>“ six times the rate set fo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-10"><num>(10)</num><content>In Schedule 5A (territories) omit Parts 2 and 3.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-11"><num>(11)</num><intro>Accordingly, in section 1 of the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012 (setting of rate of air passenger duty)—</intro><level class="para1" eId="section-79

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-11-a"><num>(a)</num><intro>in subsection (1)—</intro><level class="para2" eId="section-79-11-a-i"><num>(i)</num><content>omit “(3)(a) and (b), (4)(a) and (b),”, and</content></level><level cl

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-79-11-a-ii"><num>(ii)</num><content><mod>for “(5A)(a), (b) and (c)” substitute <quotedText>“ (5A)(c) ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-79-11-b"><num>(b)</num><content>omit subsections (2) to (5), (8) and (9).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-79-12"><num>(12)</num><content>The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2015.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-80"><num>80</num><heading>Air passenger duty: adjustments to Part 3 of Schedule 5A to FA 1994</heading><subsection eId="section-80-1"><num>(1)</num><intro>In Part 3 of Schedule 5A to FA 1994 (air passenger duty: territ

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-80-1"><num>(1)</num><intro>In Part 3 of Schedule 5A to FA 1994 (air passenger duty: territories)—</intro><level class="para1" eId="section-80-1-a"><num>(a)</num><content>omit “Ascension Island”, “Netherland

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-80-1-a"><num>(a)</num><content>omit “Ascension Island”, “Netherlands Antilles” and “Saint Helena”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-80-1-b"><num>(b)</num><content><mod>at the appropriate places insert— <quotedText>“ Bonaire ”</quotedText>, <quotedText>“ Curaçao

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-80-2"><num>(2)</num><content>The amendments made by this section have effect in relation to the carriage of passengers beginning on or after the day on which this Act is passed.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-81"><num>81</num><heading>VED rates for light passe

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-81-1"><num>(1)</num><content>Schedule 1 to <abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 (annual rates of duty) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-81-2"><num>(2)</num><intro>In paragraph 1 (general)—</intro><level class="para1" eId="section-81-2-a"><num>(a)</num><content><mod>in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-81-2-a"><num>(a)</num><content><mod>in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£225” substitute <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-81-2-b"><num>(b)</num><content><mod>in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£140” substitute <quotedText>“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-81-3"><num>(3)</num><intro>In paragraph 1B (g

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-81-3-b"><num>(b)</num><content><mod>in the sentence immediately following the tab

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-81-4"><num>(4)</num><content><mod>In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£220” substitute <quotedText>“ £225 ”</quotedText>.</mod></co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-81-5"><num>(5)</num><intro>In paragraph 2(1) (VED rates for motorcycles)—</intro><level class="para1" eId="section-81-5-a"><num>(a)</num><content><mod>in paragraph (b), for “£37” substitute <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-81-5-a"><num>(a)</num><content><mod>in paragraph (b), for “£37” substitute <quotedText>“ £38 ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-81-5-b"><num>(b)</num><content><mod>in paragraph (c), for “£57” substitute <quotedText>“ £58 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-81-5-c"><num>(c)</num><content><mod>in paragraph (d), for “£78” substitute <quotedText>“ £80 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-81-6"><num>(6)</num><content>The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-82"><num>82</num><heading>VED rates: rigid goods ve

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-82-1"><num>(1)</num><content><mod>For paragra

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-82-2"><num>(2)</num><content><mod>In paragraph 2(2) of Schedule 1 to the <abbr class="acronym" title="Heavy Goods Vehicle">HGV</abbr> Road User Levy Act 2013, for “within paragraph 10” substitute <quotedText>“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-82-3"><num>(3)</num><content>The amendment made by subsection (1) has effect in relation to licences taken out on or after 1 April 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-82-4"><num>(4)</num><content>The amendment made by subsection (2) is treated as having come into force on 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-83"><num>83</num><heading>VED rates: use for except

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-1"><num>(1)</num><content>Schedule 1 to <abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 (annual rates of duty) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-2"><num>(2)</num><content><mod>In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute <quotedText>“ £1,585

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-83-3"><num>(3)</num><content><mod>In paragrap

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-4"><num>(4)</num><content><mod>In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute <quotedText>“ £1,585

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-5"><num>(5)</num><content><mod>For the italic heading immediately before paragraph 9 substitute <quotedText>“ Rigid goods vehicles exceeding 3,500 kgs revenue weight ”

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-83-6"><num>(6)</num><intro>In paragraph 11(1)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-83-6-a"><num>(a)</num><content><mod>for “table” substitute <quotedText>“ tables ”</quotedText>, and</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-7"><num>(7)</num><content><mod>In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduced pollution requirements), for “£2,585” substitute <quotedText>“ £1,585

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-8"><num>(8)</num><intro>In paragraph 11C(2) (tractive units: special cases)—</intro><level class="para1" eId="section-83-8-a"><num>(a)</num><content>omit “Subject to paragraph 11D,”, and</content></le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-83-8-a"><num>(a)</num><content>omit “Subject to paragraph 11D,”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-83-8-b"><num>(b)</num><content><mod>in paragraph (a), for “£650” substitute <quotedText>“ £10 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-9"><num>(9)</num><content>Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-83-10"><num>(10)</num><content>The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-84"><num>84</num><heading>VED: extension of old vehicles exemption from 1 April 2014</heading><subsection eId="section-84-1"><num>(1)</num><content><mod>In Schedule 2 to <abbr class="acronym" title="Vehicle Excise and

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-84-1"><num>(1)</num><content><mod>In Schedule 2 to <abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1973” sub

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-84-2"><num>(2)</num><content>The amendment made by subsection (1) is treated as having come into force on 1 April 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-84-3"><num>(3)</num><intro>While a vehicle licence is in force in respect of a vehicle which is an exempt vehicle by virtue of subsection (1)—</intro><level class="para1" eId="section-84-3-a"><num>(a)</num><cont

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-84-3-a"><num>(a)</num><content>nothing in that subsection has the effect that a nil licence is required to be in force in respect of the vehicle, but</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-84-3-b"><num>(b)</num><content>for the purposes of section 33 of <abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 the vehicle is to be treated as one in respect of which ve

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-85"><num>85</num><heading>VED: extension of old vehicles exemption from 1 April 2015</heading><subsection eId="section-85-1"><num>(1)</num><content><mod>In Schedule 2 to <abbr class="acronym" title="Vehicle Excise and

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-85-1"><num>(1)</num><content><mod>In Schedule 2 to <abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1974” (as

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-85-2"><num>(2)</num><content>The amendment made by subsection (1) comes into force on 1 April 2015; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-86"><num>86</num><heading>Abolition of reduced VED rates for meeting reduced pollution requirements</heading><content>Schedule 18 contains provision abolishing the reduced rates of vehicle excise duty for vehicles sati

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-87"><num>87</num><heading>Six month licence: tractive units</heading><subsection eId="section-87

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-87-1"><num>(1)</num><content><mod>In section 3 of <abbr class="acronym" title="Vehicle Exc

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-87-2"><num>(2)</num><content>The amendment made by this section has effect in relation to licences taken out on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-88"><num>88</num><heading>Vehicles subject to <abbr class="acronym" title="Heavy Goods Vehicle">

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-88-1"><num>(1)</num><content>Section 4 of <abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 (amount of duty) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-88-2"><num>(2)</num><content><mod>In subsection (2), for “Where” substitute <quotedText>“ Subject to subsection (2A), where ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-88-3"><num>(3)</num><content><mod>After subsection (2) insert—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-88-4"><num>(4)</num><content>The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89"><num>89</num><heading>Payment of vehicle excise duty by direct debit</heading><subsection eI

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-89-1"><num>(1)</num><content><abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89-2"><num>(2)</num><content><mod>In section 4 (amount of duty) for subsections (1) to (2A

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89-3"><num>(3)</num><intro>In section 13 (trade licences: duration and amount of duty)—</p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-3-a"><num>(a)</num><content><mod>in subsection (3), after “calendar year” insert <quotedText>“ (“the applicable annual rate”) ”</quotedText>,</mod></con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-3-b"><num>(b)</num><content><mod>after subsection (3) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-3-c"><num>(c)</num><content><mod>for subsection (4) substitute—<quotedStructur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-3-d"><num>(d)</num><content><mod>in subsection (5)(a), for “rate applicable to the” substitute <quotedText>“ applicable annual rate for a ”</quotedText>, an

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-3-e"><num>(e)</num><content><mod>in subsection (6), for “subsection (4)” substitute <quotedText>“ subsection (3A), (4) ”</quotedText>.</mod></content></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89-4"><num>(4)</num><intro>In section 13 (trade licences: duration and amount of duty) as

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-4-a"><num>(a)</num><content><mod>in subsection (4), after “twelve months” insert <quotedText>“ (“the applicable annual rate”) ”</quotedText>,</mod></con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-4-b"><num>(b)</num><content><mod>after subsection (4) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-4-c"><num>(c)</num><content><mod>for subsection (5) substitute—<quotedStructur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-4-d"><num>(d)</num><content><mod>in subsection (6), for “subsection (5)” substitute <quotedText>“ subsection (4A) or (5) ”</quotedText>.</mod></content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-89-5"><num>(5)</num><intro>In section 19A (payment by cheque)—</intro><level class="para1" eId="section-89-5-a"><num>(a)</num><content>in subsection (2)(b) omit “by post”, and</content></level><level cla

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-5-a"><num>(a)</num><content>in subsection (2)(b) omit “by post”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-5-b"><num>(b)</num><content>in subsection (3)(b) and (d) omit “by post”.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89-6"><num>(6)</num><intro>In section 19B (issue of licences before payment of duty)—<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-6-a"><num>(a)</num><content><mod>after subsection (1) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-6-b"><num>(b)</num><content>in subsection (2)(c) omit “by post”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-6-c"><num>(c)</num><content>in subsection (3)(b) and (d) omit “by post”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-6-d"><num>(d)</num><content><mod>after subsection (3) insert—<quotedStructure

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89-7"><num>(7)</num><intro>In section 35A (dishonoured cheques)—</intro><level class="

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-7-a"><num>(a)</num><content><mod>in subsection (1)(a), for “or 19B(3)(d)” substitute <quotedText>“ , 19B(3)(d) or 19B(5)(f) ”</quotedText>,</mod></conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-7-b"><num>(b)</num><content><mod>after subsection (7) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-7-c"><num>(c)</num><content><mod>in the heading, for “Dishonoured cheques” substitute <quotedText>“ Failed payments ”</quotedText>.</mod></content></lev

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89-8"><num>(8)</num><intro>In section 36 (dishonoured cheques: additional liability)—<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-89-8-a"><num>(a)</num><content><mod>after subsection (6) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-89-8-b"><num>(b)</num><content><mod>in the heading, for “Dishonoured cheques” substitute <quotedText>“ Failed payments ”</quotedText>.</mod></content></lev

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-89-9"><num>(9)</num><content><mod>In Schedule 4 (transitionals <abbr title="Et cetera" xml

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-89-10"><num>(10)</num><content>The amendments made by this section come into force on 1 October 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-90"><num>90</num><heading>Definition of “revenue weight”</heading><subsection eId="section-90-1"><num>(1)</num><content><abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 is amended as

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-90-1"><num>(1)</num><content><abbr class="acronym" title="Vehicle Excise and Registration Act">VERA</abbr> 1994 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-90-2"><num>(2)</num><intro>In section 60A (revenue weight), in subsection (9)(b)—</intro><level class="para1" eId="section-90-2-a"><num>(a)</num><content><mod>for “at which” substitute <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-90-2-a"><num>(a)</num><content><mod>for “at which” substitute <quotedText>“ which must not be equalled or exceeded in order for ”</quotedText>, and</mod></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-90-2-b"><num>(b)</num><content><mod>for “may lawfully” substitute <quotedText>“ to lawfully ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-90-3"><num>(3)</num><intro>In section 61 (vehicle weights)—</intro><level class="para1" eId="section-90-3-a"><num>(a)</num><content><mod>in subsection (1)(b), after “not be” insert <quotedText>“

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-90-3-a"><num>(a)</num><content><mod>in subsection (1)(b), after “not be” insert <quotedText>“ equalled or ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-90-3-b"><num>(b)</num><content><mod>in subsection (2), after “not be” insert <quotedText>“ equalled or ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-90-4"><num>(4)</num><content>The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-91"><num>91</num><heading>Vehicle excise and registration: other provisions</heading><content>Schedule 19 contains other provisions relating to vehicle excise and registration.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-92"><num>92</num><heading><abbr class="acronym" tit

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-92-1"><num>(1)</num><content>Schedule 1 to the <abbr class="acronym" title="Heavy Goods Vehicle">HGV</abbr> Road User Levy Act 2013 (rates of <abbr class="acronym" title="Heavy Goods Vehicle">HGV</abbr> road user le

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-92-2"><num>(2)</num><content><mod>In paragraph 4, for “is Band G” substitute<quotedText s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-92-3"><num>(3)</num><content><mod>For Tables

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-92-4"><num>(4)</num><content>The amendments made by this section are treated as having come into force on 1 April 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-93"><num>93</num><heading><abbr class="acronym" title="Heavy Goods Vehicle">HGV</abbr> road user

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-93-1"><num>(1)</num><content><mod>After section 14 of the <abbr class="acronym" title="Hea

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-93-2"><num>(2)</num><content>In regulation 2 of the <abbr class="acronym" title="Heavy Goods Vehicle">HGV</abbr> Road User Levy (<abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> Informatio

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-aggregates-levy"><heading>Aggregates lev

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-94"><num><noteRef href="#key-8de1a1d06771c93538cbdc0facce60f7" uk:name="commentary" ukl:Name="Co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-1"><num>(1)</num><content>FA 2001 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-2"><num>(2)</num><content>Section 17 (meaning of “aggregate” and “taxable aggregate”) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-94-3"><num>(3)</num><intro>In subsection (3)—</intro><level class="para1" eId="section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-94-3-a"><num>(a)</num><content><mod>after paragraph (da) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-94-3-b"><num>(b)</num><content>omit paragraphs (e) and (f).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-4"><num>(4)</num><intro>In subsection (4), omit—</intro><level class="para1" eId="section-94-4-a"><num>(a)</num><content>paragraphs (a) and (c), and</content></level><level class="para1" eId="section-9

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-94-4-a"><num>(a)</num><content>paragraphs (a) and (c), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-94-4-b"><num>(b)</num><content>in paragraph (f), “clay”.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-5"><num>(5)</num><content>Section 18 (exempt processes) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-6"><num>(6)</num><intro>In subsection (1)—</intro><level class="para1" eId="section-94-6-a"><num>(a)</num><intro>in paragraph (a), for the words from “references” to “but” substitute “references to—</i

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-94-6-a"><num>(a)</num><intro>in paragraph (a), for the words from “references” to “but” substitute “references to—</intro><level class="para2" eId="section-94-6-a-i"><num>(i)</num><content>the spoil,

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-94-6-a-i"><num>(i)</num><content>the spoil, waste, off-cuts and other by-products resulting from the application of any exempt process to any aggregate, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-94-6-a-ii"><num>(ii)</num><content>any relevant substance extracted or otherwise separated as a result of the application of any exempt process within subsection (2)(b) to any aggregate; but”, and</cont

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-94-6-b"><num>(b)</num><content>in paragraph (b), for “such” substitute “exempt”.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-94-7"><num>(7)</num><content><mod>In subsection (2), after paragraph (c) insert—<quotedStr

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-8"><num>(8)</num><content>Section 19 (commercial exploitation) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-9"><num>(9)</num><content>In subsection (1), after “aggregate” insert “not falling within subsection (1B)”.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-94-10"><num>(10)</num><content><mod>After that subsection insert—<quotedStructure startQuo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-94-11"><num>(11)</num><content><mod>In section 22 (responsibility for exploitation of aggr

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-94-12"><num>(12)</num><content>The amendments made by subsections <ref href="#section-94-1">(1)</ref> to <ref href="#section-94-11">(11)</ref> are treated as having come into force on 1 April 2014.</content></su

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-95"><num><noteRef href="#key-8fc170d6c824aa2626ebcdb69b235850" uk:name="commentary" ukl:Name="Co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-95-1"><num>(1)</num><content>The Treasury may by order provide that Part 2 of FA 2001 (the aggregates levy) is to have effect subject to such amendments as the Treasury consider necessary to secure that any of the e

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-95-2"><num>(2)</num><intro>An order under this section—</intro><level class="para1" eId="section-95-2-a"><num>(a)</num><content>may provide for the restoration of an exemption to have effect in relation to co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-95-2-a"><num>(a)</num><content>may provide for the restoration of an exemption to have effect in relation to commercial exploitation to which a quantity of aggregate is subjected on or after a day which is

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-95-2-b"><num>(b)</num><content>may make such supplementary, incidental, consequential or transitional provision as the Treasury think fit.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-95-3"><num>(3)</num><content>An order under this section is to be made by statutory instrument.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-95-4"><num>(4)</num><content>A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-96"><num>96</num><heading>Climate change levy: main

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-96-1"><num>(1)</num><content><mod>In paragrap

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-96-2"><num>(2)</num><content>The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2015.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-97"><num>97</num><heading>Climate change levy: carbon price support rates for 2014-15 and 2015-16</heading><subsection eId="section-97-1"><num>(1)</num><content>Paragraph 42A of Schedule 6 to FA 2000 (climate change le

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-97-1"><num>(1)</num><content>Paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-97-2"><num>(2)</num><content><mod>In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule 42 to FA 2013, for <quotedText>“ £0.85489 per gigajoule ”</quoted

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-97-3"><num>(3)</num><content>The amendment made by subsection (2) has effect in relation to supplies treated as taking place on or after 1 April 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-97-4"><num>(4)</num><content><mod>In the table in sub-paragraph (3), as substituted by paragraph 24 of Schedule 42 to FA 2013, for <quotedText>“ £1.62534 per gigajoule ”</quoted

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-97-5"><num>(5)</num><content>The amendment made by subsection (4) has effect in relation to supplies treated as taking place on or after 1 April 2015.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-98"><num>98</num><heading>Climate change levy: carb

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-98-1"><num>(1)</num><content><mod>In paragrap

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-98-2"><num>(2)</num><content>The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-99"><num>99</num><heading>Climate change levy: exemptions: mineralogical & metallurgical processes <abbr title="Et cetera" xml:lang="la">etc</abbr></heading><content>Schedule 20 makes provision in relation to clima

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-landfill-tax"><heading>Landfill tax</heading><section eId="section-100"><num>100</num><heading>R

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-100"><num>100</num><heading>Rates of landfill tax</heading><subsection eId="section-100-1"><num>(1)</num><content>Section 42 of FA 1996 (amount of landfill tax) is amended as follows.</content></subsection><subsect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-100-1"><num>(1)</num><content>Section 42 of FA 1996 (amount of landfill tax) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-100-2"><num>(2)</num><content><mod>In subsection (1)(a) (standard rate), for “£80” substitute <quotedText>“ £82.60 ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-100-3"><num>(3)</num><intro>In subsection (2) (reduced rate for disposal of qualifying material)—</intro><level class="para1" eId="section-100-3-a"><num>(a)</num><content><mod>for “£80” substitute <quotedTex

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-100-3-a"><num>(a)</num><content><mod>for “£80” substitute <quotedText>“ £82.60 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-100-3-b"><num>(b)</num><content><mod>for “£2.50” substitute <quotedText>“ £2.60 ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-100-4"><num>(4)</num><content>The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2015.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-excise-and-customs-duties-general"><heading>Excise and customs duties: general</heading><section

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-101"><num>101</num><heading>Goods carried as stores</heading><content>Schedule 21 contains provision about goods shipped or carried as stores on ships or aircraft.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-102"><num>102</num><heading>Penalties under section 26 of FA 2003: extension to excise duty</heading><subsection eId="section-102-1"><num>(1)</num><intro>In this section—</intro><hcontainer name="definition"><conte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-102-1"><num>(1)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-dutiable-excise-goods" eId="term-dutiable-excise-goods">dutiable excise goods</term>” means go

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Daily default penalties for failure to comply</heading><paragraph eId="schedule-35-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-35-paragraph-3-1"><num>(1)</num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-5-paragraph-2-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-5-paragraph-5" class="schProv1"><num>5</num><sub

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-5-paragraph-8" class="schProv1"><num>8</nu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-5-paragraph-12-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-6-paragraph-10-1"><num>(1)</num><content>In section 219 of FA 2004 (availability of individual’s lifetime allowance) in subsection (5A) after

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-7-paragraph-6-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-23" class="schProv1"><num>23</num><intro>In the following provisions (which relate to the giving of information etc) for “incorrect” (in all places) substitute “inaccurate”—</intro><level class="para

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-7-paragraph-23-a"><num>(a)</num><content>section 169(5)(a)(ii);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-7-paragraph-23-b"><num>(b)</num><content>section 257(4)(a) and (b);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-7-paragraph-23-c"><num>(c)</num><content>section 261(1)(a);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-7-paragraph-23-d"><num>(d)</num><content>section 264(2)(a).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-5" class="schProv1"><num>5</num><content><mod>In Chapter 8 of Part 2 of ITEPA

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-30-paragraph-1" class="schProv1"><num>1</num><content>This Schedule applies for the purposes of calculating penalties under section 209.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-30-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-30-paragraph-4-1"><num>(1)</num><intro>To the extent that the denied advantage is a deferral of tax, the value of that advantage is—</intr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-35-paragraph-3-1"><num>(1)</num><content>If the failure to comply with an information duty continues after a penalty is imposed under paragrap

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-35-paragraph-6-1"><num>(1)</num><content>A person must not conceal, destroy or otherwise dispose of, or arrange for the concealment, destructi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-35-paragraph-9-1"><num>(1)</num><content>Liability to a penalty under this Schedule does not arise if there is a reasonable excuse for the fai

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-12" class="schProv1"><num>12</num><content>A person is not liable to a penalty under this Schedule in respect of anything in respect of which the person has been convicted of an offence.</content></

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-36-paragraph-5-1"><num>(1)</num><content>A conduct notice that is given to a partnership must state that it is a partnership conduct notice.</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-36-paragraph-8-1"><num>(1)</num><intro>Sub-paragraphs (2) and (3) apply where—</intro><level class="para1" eId="schedule-36-paragraph-8-1-

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-36-paragraph-11-1"><num>(1)</num><intro>In this Part of this Act—</intro><hcontainer name="definition"><content>“replacement conduct

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-36-paragraph-16-1"><num>(1)</num><content>Where the responsible partners are liable to a penalty under this Part of this Act, or to interest

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-36-paragraph-21-1"><num>(1)</num><content>The Treasury may by regulations amend paragraph 19 or 20.</content></subparagraph><subparagrap

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-12" class="schProv1"><num>12</num><intro>A notice under paragraph <ref href="#schedule-36-paragraph-8-2">8(2)</ref> or (3) or <ref href="#schedule-36-paragraph-10">10</ref>(3)(a) or (4)(a)—</intro><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-36-paragraph-12-a"><num>(a)</num><content>has no effect after the termination date of the original notice;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-36-paragraph-12-b"><num>(b)</num><content>must state that that date is its termination date.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-7" class="schProv1"><num>7</num><content><mod>In Chapter 2, after section 159

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-7-paragraph-8-1"><num>(1)</num><content>The amendments made by paragraphs <ref href="#schedule-7-paragraph-6">6</ref> and <ref href="#schedule-

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-13" class="schProv1"><num>13</num><content>An authorised officer may not give a replacement conduct notice or replacement monitoring notice to a person if a conduct notice or monitoring notice previousl

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-hmrc" eId="term-hmrc"><abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr></term>” means Her Majesty's Revenue and Customs;</content></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“the accelerated payment” has the meaning given by section 223(2);</content></hcontainer>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1"><num>(e)</num><content>inheritance tax,</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" xmlns:default1="http://www.w3.org/1999/xhtml" name="sch

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-1-part-1"><num>PART 1</num><heading>Abol

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-1" class="schProv1"><num>1</num><content>CTA 2010 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-2" class="schProv1"><num>2</num><intro>In section 1 (overview of Act), in subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-2-a"><num>(a)</num><content><mod>for “Parts 3” subs

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-1-paragraph-2-a"><num>(a)</num><content><mod>for “Parts 3” substitute <quotedText>“ Parts 4 ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-1-paragraph-2-b"><num>(b)</num><content>omit paragraph (a).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-3" class="schProv1"><num>3</num><content><mod>For section 3 (corporation tax r

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-4" class="schProv1"><num>4</num><content>Omit Part 3 (companies with small profits).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-1-paragraph-5" class="schProv1"><num>5</nu

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-1-part-2"><num>PART 2</num><heading>Amendments

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-2-crossheading-finance-act-1998"><heading>Finance Act 1998</heading><paragraph eId="schedule-1-parag

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-2-crossheading-finance-act-2000"><heading>Fi

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-2-

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" class="schGroup7"><heading>Capital Allowa

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-8" class="schProv1"><num>8</num><intro>In section 99 of <abbr class="acronym" title="Civil Aviation Authority">CAA</abbr> 2001 (long-life assets: the monetary limit)—</intro><level class="para1" eId=

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-1-paragraph-8-a"><num>(a)</num><intro>in subsection (4)—</intro><level class="para2" eId="schedule-1-paragraph-8-a-i"><num>(i)</num><content><mod>for “If, in a chargeable period, a company has one

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-1-paragraph-8-a-i"><num>(i)</num><content><mod>for “If, in a chargeable period, a company has one or more associated companies” substitute <quotedText>“ In the case of a company

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-1-paragraph-8-a-ii"><num>(ii)</num><content><mod>for “number of associated” substitute <quotedText>“ number of related 51% group ”</quotedText>, and</mod>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-1-paragraph-8-b"><num>(b)</num><content>omit subsection (5).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-53" class="schProv1"><num>53</num><content>Chapter 3 of Part 4 of ITTOIA 2005 (savings and investment income: dividends etc from UK resident companies) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-1-paragraph-9" class="schProv1"><num>9</num><con

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-54" class="schProv1"><num>54</num><content>In section 382 (contents of Chapter 3) in subsection (1)(c) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-55" class="schProv1"><num>55</num><content>In the cross-heading before section 392 for “approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-56" class="schProv1"><num>56</num><content>In section 392 (SIP shares: introduction) in subsection (1) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-8-paragraph-57" class="schProv1"><num>57</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-58" class="schProv1"><num>58</num><content>In section 395 (reduction in tax due in cases within section 394) in subsections (1)(b) and (4) for “approved” substitute “Schedule 2”.</content></paragraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-59" class="schProv1"><num>59</num><content>In section 396 (interpretation) in subsections (1) and (2) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-60" class="schProv1"><num>60</num><content>Chapter 4 of Part 4 of ITTOIA 2005 (savings and investment income: dividends etc from non-UK resident companies) is amended as follows.</content></paragraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-61" class="schProv1"><num>61</num><content>In the cross-heading before section 405 for “approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-62" class="schProv1"><num>62</num><subparagraph eId="schedule-8-paragraph-62-1"><num>(1)</num><content>Section 405 (SIP shares: introduction) is amended as follows.</content></subparagraph><subparagr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-8-paragraph-63" class="schProv1"><num>63</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-64" class="schProv1"><num>64</num><content>In section 408 (reduction in tax due in cases within section 407) in subsections (1)(b) and (3) for “approved” substitute “Schedule 2”.</content></paragraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-65" class="schProv1"><num>65</num><content>Chapter 9 of Part 6 of ITTOIA 2005 (exempt income) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-66" class="schProv1"><num>66</num><content>In the cross-heading before section 770 for “Approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-67" class="schProv1"><num>67</num><subparagraph eId="schedule-8-paragraph-67-1"><num>(1)</num><content>Section 770 (amounts applied by SIP trustees) is amended as follows.</content></subparagraph><su

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-2-

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-2-crossheading-finance-act-2012"><heading>Finance Act 2012</heading><paragraph eId="schedule-1-parag

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-2-crossheading-finance-act-2013"><heading>Finance Act 2013</heading><paragraph eId="schedule-1-parag

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-part-3"><num>PART 3</num><heading>Commencement and transitional provision</heading><paragraph eId="schedule-1-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-1-paragraph-21-1"><num>(1)</num>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-1-paragraph-21-1"><num>(1)</num><content>The amendments made by paragraphs 8, 9 and 13 have effect in relation to accounting periods beginnin

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-22" class="schProv1"><num>22</num><subparagraph eId="schedule-1-paragraph-22-1"><num>(1)</num><content>The other amendments made by this Schedule have effect for the financial year 2015 and subsequent fi

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="schedule" eId="schedule-2"><num>SCHEDULE 2<authorialNote class="referenceNote"> Section 10</a

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-part-1"><num>PART 1</num><heading>Transitional provisions</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crosshead

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-chargeable-periods-which-straddle-start-date"><heading>Chargeable periods which straddle

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-first-straddling-period-beginning-before-1-january-2013"><heading>First straddling period

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-first-straddling-period-beginning-on-or-after-1-january-2013"><heading>First straddling p

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-chargeable-periods-which-straddle-1-january-2016"><heading>Chargeable periods which strad

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-operation-of-annual-investment-allowance-where-restrictions-apply"><heading>Operation of

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-part-2"><num>PART 2</num><heading>Amendments of FA 2013</heading><paragraph eId="schedule

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-2-paragraph-6-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-2-paragraph-7-1"><num

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedule" eId="schedule-3"><num>SCHEDULE 3<author

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-1" class="schProv1"><num>1</num><content><abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr> 2003 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-2" class="schProv1"><num>2</num><content><mod>In section 23 (taxable earnings:

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-3-paragraph-3" class="schProv1"><num>3</nu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-3-paragraph-4-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-5" class="schProv1"><num>5</num><content><mod>In section 554Z9 (employment inc

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-6" class="schProv1"><num>6</num><content><mod>In section 717 (orders and regulations) in subsection (4) after “under” insert <quotedText>“ section 24A(11) (assumptions about related employ

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-3-paragraph-7-1"><num>(1)</num><content>Section 23(1A) of <abbr class="acronym" title="The Income Tax (Earnings and Pensions) Act">ITEPA</abbr>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-4-paragraph-1" class="schProv1"><num>1</nu

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-4-part-2"><num>PART 2</num><heading>Consequent

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="definition"><intro><ins ukl:ChangeId="key-f0af67fd9517b2e0ecdc3dad08f42e22-1647286043685" ukl:CommentaryRef="key-f0af67fd9517b2e0ecdc3dad08f42e22">“</ins><te

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-24-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-24-paragraph-4-1"><num>(1)</num><intro>The amendment made by paragraph 2 has effect in relation to any agreement to transfer securities—</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-26-paragraph-1" class="schProv1"><num>1</num><content>Schedule 19 to FA 2011 (the bank levy) is amended in accordance with this Schedule.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-26-paragraph-9-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-12" class="schProv1"><num>12</num><content><mod>In paragraph 81 (power to mak

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-27-paragraph-2-1"><num>(1)</num><content>If it appears to the Commissioners that the breach has not been remedied in full within the period sp

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-28-paragraph-27" class="schProv1"><num>27</num><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-4-paragraph-2-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-8" class="schProv1"><num>8</num><content><mod>In Schedule 24 to FA 2007 (penal

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-15" class="schProv1"><num>15</num><subparagraph eId="schedule-4-paragraph-15-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-6-paragraph-5-1"><num>(1)</num><intro>To determine amount D—</intro><level class="para1" eId="schedule-6-paragraph-5-1-a"><num>(a)</num><co

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-226" class="schProv1"><num>226</num><content>Chapter 1 of Part 7 of ITEPA 2003 (employment income: income and exemptions relating to securities: general) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-16-paragraph-1" class="schProv1"><num>1</num><content>CTA 2010 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-17-paragraph-7-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-17-paragraph-16-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-227" class="schProv1"><num>227</num><subparagraph eId="schedule-8-paragraph-227-1"><num>(1)</num><content>Section 421J (duty to provide information) is amended as follows.</content></subparagraph><su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-16-paragraph-2" class="schProv1"><num>2</num><content><mod>In section 1 (overview of Act),

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-17-paragraph-8-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-17" class="schProv1"><num>17</num><content><mod>In Part 3 of TCGA 1992 (which

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-228" class="schProv1"><num>228</num><content><mod>After section 421J insert—<q

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-16-paragraph-3" class="schProv1"><num>3</num><content><mod>In Chapter 4 of Part 8 (oil act

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-17-paragraph-9-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-18" class="schProv1"><num>18</num><content><mod>In Part 4 of FA 2004 (pension

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-229" class="schProv1"><num>229</num><content>In section 421K (reportable events) in subsection (1) for “section 421J (duty to provide information)” substitute “sections 421J and 421JA (duties to provide

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-16-paragraph-4" class="schProv1"><num>4</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-17-paragraph-10-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-19" class="schProv1"><num>19</num><content><mod>In section 23 of ITA 2007 (ca

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-230" class="schProv1"><num>230</num><content>In section 421L (responsible persons) in subsection (1) for “section 421J (duty to provide information)” substitute “sections 421J and 421JA (duties to provid

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-16-paragraph-5" class="schProv1"><num>5</num><co

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-4-part-2-crossheading-icta"><heading><abbr class="a

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-4-part-2-crossheading-fa-1998"><heading>FA 1998

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-4-part-2-crossheading-caa-2001"><heading><abbr clas

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-4-part-2-crossheading-fa-2007"><heading>FA 2007

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="schedule-4-part-2-

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-4-part-2-crossheading-fa-2009"><heading>FA 2009

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-4-part-2-crossheading-cta-2010"><heading>CTA 2010</

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-4-part-3"><num>PART 3</num><heading>Commencement</heading><paragraph eId="schedule-4-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-4-paragraph-16-1"><num>(1)</num><content>Any power to ma

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-4-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-4-paragraph-16-1"><num>(1)</num><content>Any power to make regulations conferred on the Treasury by virtue of this Schedule comes into force

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-4-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-4-paragraph-17-1"><num>(1)</num><content>The amendments made by this Schedule have effect in relation to accounting periods beginning on or a

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:default1="http://www.w3.org/1998/Math/MathML" name="sch

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1998/Math/MathML" xmlns:default1="http://www.w3.org/1999/xhtml" name="sch

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-6-part-1"><num>PART 1</num><heading>“Individual protection 2014”</heading><hcontainer name="crossheading" c

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1"><num>(b)</num><content>if such representations were made and the notice is confirmed under that section (with or without amendment), the later of—<blo

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-6-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-6-paragraph-3-1"><num>(1)</num><intro>To determine amount B—</intro><level class="para1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-6-paragraph-6-1"><num>(1)</num><content>Expressions used in this Part of this Schedule and Part 4 of FA 2004 have the same meaning in this Part

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-44" class="schProv1"><num>44</num><content>ITEPA 2003 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-17-paragraph-3" class="schProv1"><num>3</num><su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-12" class="schProv1"><num>12</num><intro>In the case of an exceptional load vehicle—</intro><level class="para1" eId="schedule-18-paragraph-12-a"><num>(a)</num><content>which is charged to HGV ro

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-12-a"><num>(a)</num><content>which is charged to HGV road user levy, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-12-b"><num>(b)</num><content>which satisfies the reduced pollution requirements for the purposes of VERA 1994,</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-2" class="schProv1"><num>2</num><intro>In section 3A of VATA 1994 (supply of electronic services in member States: special accounting scheme)—</intro><level class="para1" eId="schedule-22-paragraph-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-2-a"><num>(a)</num><content>in subsection (2), after “3B” insert “or 3BA”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-2-b"><num>(b)</num><content>in subsection (3), for “Schedule 3B” substitute “Schedules 3B and 3BA”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-24-paragraph-1" class="schProv1"><num>1</num><content>Part 4 of FA 1986 (stamp duty reserve tax) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-24-paragraph-6" class="schProv1"><num>6</num><content>Stamp duty is not chargeable by virtue of section 66(2) of FA 1986 (return relating to company’s purchase of own shares treated as instrument of transfer on sale

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-24-paragraph-9" class="schProv1"><num>9</num><content><mod>In section 67 of FA 1986 (depos

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-24-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-24-paragraph-12-1"><num>(1)</num><content>Paragraph 6 has effect in relation to any purchase of shares by a company on or after 28 April 201

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-29-paragraph-2-1"><num>(1)</num><content>The final reconciliation period for the purposes of a person’s entitlement to a credit under section

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-29-paragraph-5-1"><num>(1)</num><intro>This paragraph applies where—</intro><level class="para1" eId="schedule-29-paragraph-5-1-a"><num>(a

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-29-paragraph-8-1"><num>(1)</num><intro>In this paragraph “transitional accounting period” means an accounting period—</intro><level class=

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-30-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-30-paragraph-2-1"><num>(1)</num><content>The value of the denied advantage is the additional amount due or payable in respect of tax as a resu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-31-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-31-paragraph-3-1"><num>(1)</num><content>If the representative partner in relation to a partnership return is no longer available, then, for t

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-32-paragraph-3-1"><num>(1)</num><content>Where a partnership return has been made in respect of a partnership, HMRC may give a notice (a “part

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-32-paragraph-6-1"><num>(1)</num><content>This paragraph applies where a partner payment notice has been given to a relevant partner (and not w

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-33-paragraph-4" class="schProv1"><num>4</num><content><mod>In paragraph 15 of Schedule 41

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-24-paragraph-2" class="schProv1"><num>2</num><content><mod>In section 99 (interpretation),

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-45" class="schProv1"><num>45</num><content>In section 227 (scope of Part 4) in subsection (4)(c) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-17-paragraph-4" class="schProv1"><num>4</num><su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-13" class="schProv1"><num>13</num><intro>In the case of a rigid goods vehicle or tractive unit—</intro><level class="para1" eId="schedule-18-paragraph-13-a"><num>(a)</num><content>which has a rev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-13-a"><num>(a)</num><content>which has a revenue weight of not less than 12,000 kgs, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-13-b"><num>(b)</num><content>which satisfies the reduced pollution requirements for the purposes of VERA 1994,</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-46" class="schProv1"><num>46</num><content>In section 417 (scope of Part 7) in subsection (2), in the entry for Chapter 6, omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-24-paragraph-3" class="schProv1"><num>3</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-47" class="schProv1"><num>47</num><subparagraph eId="schedule-8-paragraph-47-1"><num>(1)</num><content>Section 431A (provision relating to restricted securities) is amended as follows.</content></sub

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-48" class="schProv1"><num>48</num><content>In section 549 (application of Chapter 11 of Part 7) in subsection (2)(a) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-49" class="schProv1"><num>49</num><subparagraph eId="schedule-8-paragraph-49-1"><num>(1)</num><content>Section 554E (exclusions under Part 7A) is amended as follows.</content></subparagraph><subparag

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-50" class="schProv1"><num>50</num><content>In paragraph 11 of Schedule 4 (CSOP schemes: material interest) in sub-paragraph (5)(a) for “approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-51" class="schProv1"><num>51</num><content>In paragraph 30 of Schedule 5 (enterprise management incentives: material interest) in sub-paragraph (7)(a) for “share incentive plan approved under Schedule 2

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-52" class="schProv1"><num>52</num><content>In section 195 of FA 2004 (pensions: transfer of certain shares to be treated as payment of contribution) in subsection (5), in the definition of “share incenti

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-part-2"><num>PART 2</num><heading>Regulations</heading><paragraph eId="schedule-6-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-6-paragraph-7-1"><num>(1)</num><content>The Commissioners for Her

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-6-paragraph-7-1"><num>(1)</num><content>The Commissioners for Her Majesty’s Revenue and Customs may by regulations amend Part 1 of this Schedul

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-6-paragraph-8-1"><num>(1)</num><content>The Commissioners for Her Majesty’s Revenue and Customs may by regulations make provision specifying ho

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-6-paragraph-9-1"><num>(1)</num><content>Regulations under paragraph <ref href="#schedule-6-paragraph-7">7</ref> or <ref href="#schedule-6-parag

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-6-part-3"><num>PART 3</num><heading>Other provision</

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedule" eId="schedule-7"><num>SCHEDULE 7<author

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:default1="http://www.w3.org/1998/Math/MathML" name="sch

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:default1="http://www.w3.org/1998/Math/MathML" eId="schedule-8

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-8-part-2"><num>PART 2</num><heading>SAYE option schem

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-8-part-3"><num>PART 3</num><heading>CSOP schemes</hea

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-part-4"><num>PART 4</num><heading>Enterprise management incentives</heading><hcontainer name="cr

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-part-5"><num>PART 5</num><heading>Other employee share schemes</heading><hcontainer name="crossh

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedule" eId="schedule-9"><num>SCHEDULE 9<author

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-34" class="schProv1"><num>34</num><content>ITEPA 2003 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-35" class="schProv1"><num>35</num><subparagraph eId="schedule-9-paragraph-35-1"><num>(1)</num><content>In Chapter 1 of Part 7 (income and exemptions relating to securities: general), section 421D (replac

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-9-paragraph-36" class="schProv1"><num>36</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-37" class="schProv1"><num>37</num><subparagraph eId="schedule-9-paragraph-37-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-38" class="schProv1"><num>38</num><content>In section 554N (exclusions from Chapter 2 of Part 7A: other cases involving employment related securities etc), in subsection (6), after “429,” insert “430A(5)

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-part-3"><num>PART 3</num><heading>Corporation tax relief for employee share acquisitions</headin

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-39" class="schProv1"><num>39</num><content>Part 12 of CTA 2009 (other relief for employee share acquisitions) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-40" class="schProv1"><num>40</num><content><mod>In Chapter 1 (introduction), i

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-41" class="schProv1"><num>41</num><intro>In section 1005 (other definitions)—</intro><level class="para1" eId="schedule-9-paragraph-41-a"><num>(a)</num><content>at the end of the definition of “th

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-9-paragraph-41-a"><num>(a)</num><content>at the end of the definition of “the employee” insert “(see also sections 1025A<ref href="#d28e52304">(7)</ref> and 1030A<ref href="#d28e52568">(8)</ref>)”, and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-9-paragraph-41-b"><num>(b)</num><content>in the definition of “the qualifying business”, for “or 1015(1)(b)” substitute “, 1015(1)(b), 1025A<ref href="#d28e52196">(1)(d)(i)</ref> or 1030A<ref href="#d28e52

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-42" class="schProv1"><num>42</num><content><mod>In Chapter 2 (corporation tax

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-43" class="schProv1"><num>43</num><content><mod>In Chapter 3 (corporation tax

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-44" class="schProv1"><num>44</num><subparagraph eId="schedule-9-paragraph-44-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-45" class="schProv1"><num>45</num><content><mod>In Chapter 4 (additional corpo

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-46" class="schProv1"><num>46</num><content><mod>In Chapter 5 (additional corpo

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-part-4"><num>PART 4</num><heading>Commencement etc</heading><paragraph eId="schedule-9-paragraph-47" class="schProv1"><num>47</num><content>Part 1 and paragraphs <ref href="#schedule-9-paragraph-40">40</ref> to <ref hr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-47" class="schProv1"><num>47</num><content>Part 1 and paragraphs <ref href="#schedule-9-paragraph-40">40</ref> to <ref href="#schedule-9-paragraph-43">43</ref>, <ref href="#schedule-9-paragraph-45">45</r

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-48" class="schProv1"><num>48</num><content>The amendments made by Part 1 have effect on and after that date in relation to employment-related securities and employment-related securities options irrespec

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-49" class="schProv1"><num>49</num><intro>The Treasury may by regulations—</intro><level class="para1" eId="schedule-9-paragraph-49-a"><num>(a)</num><content>make transitional provision or savings

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-9-paragraph-49-a"><num>(a)</num><content>make transitional provision or savings in connection with the coming into force of any of the provisions mentioned in paragraph <ref href="#schedule-9-paragraph-47"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-9-paragraph-49-b"><num>(b)</num><content>make consequential, incidental or supplementary provision in connection with any of those provisions.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-50" class="schProv1"><num>50</num><subparagraph eId="schedule-9-paragraph-50-1"><num>(1)</num><intro>Regulations made under paragraph <ref href="#schedule-9-paragraph-49">49</ref> may—</intro><level

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-10"><num>SCHEDULE 10<authorialNote class="referenceNote">Section 53</

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" xmlns:default1="http://www.w3.org/1999/xhtml" eId="schedule-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" xmlns:default1="http://www.w3.org/1999/xhtml" eId="sched

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-11-part-2"><num>PART 2</num><heading>Consequential am

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-11-paragraph-2" class="schProv1"><num>2</num><su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-11-paragraph-3" class="schProv1"><num>3</num><content>ITA 2007 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 2 (overview of Act)

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-5" class="schProv1"><num>5</num><content><mod>In section 24A(7)(d) (share los

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-6" class="schProv1"><num>6</num><content><mod>In section 26(1)(a) (provisions

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-7" class="schProv1"><num>7</num><content><mod>In section 27(5) (order in whic

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-8" class="schProv1"><num>8</num><content><mod>In section 29(4B) (limit on cer

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-9" class="schProv1"><num>9</num><content><mod>In section 32 (liabilities to i

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-10" class="schProv1"><num>10</num><content><mod>In section 392 (loan to buy i

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-11" class="schProv1"><num>11</num><content><mod>In section 416 (gift aid: mea

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-12" class="schProv1"><num>12</num><content><mod>In section 1014(5)(b) (orders

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-11-paragraph-13" class="schProv1"><num>13</num><content><mod>In section 1022 (meaning of “

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedule" eId="schedule-12"><num>SCHEDULE 12<auth

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-12-paragraph-1" class="schProv1"><num>1</num><content>TCGA 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-12-paragraph-2" class="schProv1"><num>2</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-12-paragraph-3" class="schProv1"><num>3</num><content><mod>Before Schedule 9 insert—<quote

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-13"><num>SCHEDULE 13<authorialNote class="referenceNote">Section 65</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-13-paragraph-1" class="schProv1"><num>1</num><content>CAA 2001 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-13-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-13-paragraph-2-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-13-paragraph-3" class="schProv1"><num>3</num><content><mod>In section 45K (expenditure on

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-13-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-13-paragraph-4-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-13-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-13-paragraph-5-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-13-paragraph-6" class="schProv1"><num>6</num><content>In section 212T(6) (cap on first-year allowances: zero-emission goods vehicles), in the definition of “undertaking”, for “<ref eId="c00034" href="http://www.legi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-13-paragraph-7" class="schProv1"><num>7</num><content>In section 212U(5) (cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas), in the definition of “single investme

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-13-paragraph-8" class="schProv1"><num>8</num><content>The amendments made by this Schedule have effect in relation to expenditure incurred on or after the day on which this Act is passed.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-14-paragraph-1" class="schProv1"><num>1</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-14-paragraph-2" class="schProv1"><num>2</num><content><mod>In section 270 of CTA 2010 (ove

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-14-paragraph-3" class="schProv1"><num>3</num><co

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-14-paragraph-4" class="schProv1"><num>4</num><content>The amendments made by this Schedule have effect in relation to accounting periods ending on or after 5 December 2013.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-15-paragraph-1" class="schProv1"><num>1</num><content>Part 8 of CTA 2010 (oil activities) is amended as follows.</content></paragraph>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-15-part-2"><num>PART 2</num><heading>Minor and conseq

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-15-paragraph-5" class="schProv1"><num>5</num><su

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-15-part-3"><num>PART 3</num><heading>Commencement and transitional provision</heading><hcontainer name="crossheading" class="schGroup7"><heading>Commencement of onshore all

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" xmlns:default1="http://www.w3.org/1999/xhtml" eId="schedule-1

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-part-2"><num>PART 2</num><heading>Partnerships with mixed membership</heading><hcontainer name=

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-part-3"><num>PART 3</num><heading>Alternative investment fund managers: deferred remuneration e

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-part-4"><num>PART 4</num><heading>Disposals of assets through partnerships</heading><hcontainer

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-18"><num>SCHEDULE 18<authorialNote class="referenceNote">Section 86</

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-18-part-1"><num>PART 1</num><heading>Amendments of the Vehicle Excise and Registration Act 1994</h

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-1" class="schProv1"><num>1</num><content>VERA 1994 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-2" class="schProv1"><num>2</num><content>Omit section 61B (certificates as to reduced pollution).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-3" class="schProv1"><num>3</num><intro>In consequence of the amendment made by paragraph <ref href="#schedule-18-paragraph-2">2</ref>—</intro><level class="para1" eId="schedule-18-paragraph-3-a"><nu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-3-a"><num>(a)</num><content>in section 45 (false declarations etc), in subsections (3A) and (3B) omit “or 61B”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-3-b"><num>(b)</num><intro>in Schedule 1 (annual rates of duty)—</intro><level class="para2" eId="schedule-18-paragraph-3-b-i"><num>(i)</num><content>in paragraph 3(6) omit paragraph (a)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-b-i"><num>(i)</num><content>in paragraph 3(6) omit paragraph (a) and the “and” following it,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-b-ii"><num>(ii)</num><content>in paragraph 4(7) omit paragraph (a) and the “and” following it,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-b-iii"><num>(iii)</num><content>in paragraph 5(6) omit paragraph (a) and the “and” following it, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-b-iv"><num>(iv)</num><content>in paragraph 7(3) omit paragraph (a) and the “and” following it, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-3-c"><num>(c)</num><intro>in paragraph 22 of Schedule 2 (exempt vehicles: vehicle testing etc)—</intro><level class="para2" eId="schedule-18-paragraph-3-c-i"><num>(i)</num><content>in s

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-c-i"><num>(i)</num><content>in sub-paragraph (1)(a) for “, a vehicle weight test or a reduced pollution test” substitute “or a vehicle weight test”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-c-ii"><num>(ii)</num><content>in sub-paragraph (2) omit “a reduced pollution test or”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-c-iii"><num>(iii)</num><content>in sub-paragraph (2A), in both places it occurs, omit “or a reduced pollution test”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-c-iv"><num>(iv)</num><content>in sub-paragraph (3) omit “, or a reduced pollution test,”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-c-v"><num>(v)</num><content>omit sub-paragraph (6AA),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-c-vi"><num>(vi)</num><content>in sub-paragraph (6B) for “, a vehicle weight test or a reduced pollution test” substitute “or a vehicle weight test”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-3-c-vii"><num>(vii)</num><content>in sub-paragraphs (8) and (9) omit paragraph (d) and the “or” following paragraph (c).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-4" class="schProv1"><num>4</num><intro>In paragraph 3 of Schedule 1 (annual rates of duty: buses)—</intro><level class="para1" eId="schedule-18-paragraph-4-a"><num>(a)</num><content>in sub-paragr

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-4-a"><num>(a)</num><content>in sub-paragraph (1) omit “with respect to which the reduced pollution requirements are not satisfied”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-4-b"><num>(b)</num><content>omit sub-paragraph (1A).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-5" class="schProv1"><num>5</num><intro>In paragraph 6 of Schedule 1 (annual rates of duty: vehicles used for exceptional loads), in sub-paragraph (2A)—</intro><level class="para1" eId="schedule-18-p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-5-a"><num>(a)</num><content>in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-5-b"><num>(b)</num><content>omit the “and” following paragraph (a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-5-c"><num>(c)</num><content>omit paragraph (b).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-18-paragraph-6" class="schProv1"><num>6</num><content><mod>In paragraph 7 of Schedule 1 (a

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-7" class="schProv1"><num>7</num><content>Omit paragraphs 9A and 9B of Schedule 1.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-8" class="schProv1"><num>8</num><content>Omit paragraphs 11A and 11B of Schedule 1.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-9" class="schProv1"><num>9</num><intro>In paragraph 11C of Schedule 1 (annual rates of duty: tractive units), in sub-paragraph (2)—</intro><level class="para1" eId="schedule-18-paragraph-9-a"><num>(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-9-a"><num>(a)</num><content>in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-9-b"><num>(b)</num><content>omit paragraph (b).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-10" class="schProv1"><num>10</num><intro>In consequence of the amendments made by paragraphs <ref href="#schedule-18-paragraph-4">4</ref> to <ref href="#schedule-18-paragraph-9">9</ref>—</intro><lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-10-a"><num>(a)</num><content>in section 13 (trade licences: duration and amount of duty) omit subsection (7)(a) and the “and” following it,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-10-b"><num>(b)</num><content>in section 13 (trade licences: duration and amount of duty) as set out in paragraph 8(1) of Schedule 4 to VERA 1994 which is to have effect on and after a day appo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-10-c"><num>(c)</num><content>in section 15 (vehicles becoming chargeable to duty at a higher rate), omit subsection (2A),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-10-d"><num>(d)</num><intro>in paragraph 9 of Schedule 1 (annual rates of duty: rigid goods vehicles)—</intro><level class="para2" eId="schedule-18-paragraph-10-d-i"><num>(i)</num><content>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-10-d-i"><num>(i)</num><content>in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-10-d-ii"><num>(ii)</num><content>omit sub-paragraph (3)(a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-10-d-iii"><num>(iii)</num><content>in sub-paragraph (4), omit paragraph (a) and the “and” following it, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-10-e"><num>(e)</num><intro>in paragraph 11 of Schedule 1 (annual rates of duty: tractive units)—</intro><level class="para2" eId="schedule-18-paragraph-10-e-i"><num>(i)</num><content>in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-10-e-i"><num>(i)</num><content>in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-10-e-ii"><num>(ii)</num><content>omit sub-paragraph (3)(a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-10-e-iii"><num>(iii)</num><content>in sub-paragraph (4), omit paragraph (a) and the “and” following it.</content></level>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-part-2"><num>PART 2</num><heading>Commencement</heading><hcontainer name="crossheading" class="schGroup7"><heading>Introduction</heading><paragraph eId="schedule-18-paragraph-11" class="schProv1"><num>11</num><content><p

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-19"><num>SCHEDULE 19<authorialNote class="referenceNote">Section 91</

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-19-part-1"><num>PART 1</num><heading>Amendments of the Vehicle Excise and Registration Act 1994</h

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-1" class="schProv1"><num>1</num><content>VERA 1994 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-2" class="schProv1"><num>2</num><content>In section 7 (issue of vehicle licences), omit subsections (6) and (7).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-19-paragraph-3-1"><num>(1)</num><content>Section 7A (supplement payable on vehicle ceasing to be appropriately covered) is amended as follows.

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-4" class="schProv1"><num>4</num><content>Omit section 10 (transfer of vehicle licences).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-5" class="schProv1"><num>5</num><intro>In section 14 (trade licences: supplementary)—</intro><level class="para1" eId="schedule-19-paragraph-5-a"><num>(a)</num><content>in subsection (2), for the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-5-a"><num>(a)</num><content>in subsection (2), for the words from “surrender” to the end substitute “request that the Secretary of State cancel the licence”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-5-b"><num>(b)</num><content>omit subsection (4).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-19-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-19-paragraph-6-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-7" class="schProv1"><num>7</num><intro>In section 22 (registration regulations)—</intro><level class="para1" eId="schedule-19-paragraph-7-a"><num>(a)</num><content>omit subsection (2A)(c), and</p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-7-a"><num>(a)</num><content>omit subsection (2A)(c), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-7-b"><num>(b)</num><content>omit subsection (4).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-8" class="schProv1"><num>8</num><intro>In section 29 (penalty for keeping unlicensed vehicle)—</intro><level class="para1" eId="schedule-19-paragraph-8-a"><num>(a)</num><content>in subsection (4)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-8-a"><num>(a)</num><content>in subsection (4) omit the words from “unless” to the end, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-8-b"><num>(b)</num><content>omit subsection (5).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-9" class="schProv1"><num>9</num><content>In section 31 (relevant period for purposes of section 30), in subsection (7)(a), omit “surrender or”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-10" class="schProv1"><num>10</num><intro>In section 31A (offence by registered keeper where vehicle unlicensed)—</intro><level class="para1" eId="schedule-19-paragraph-10-a"><num>(a)</num><content><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-10-a"><num>(a)</num><content>in subsection (4) omit the words from “unless” to the end, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-19-paragraph-10-b"><num>(b)</num><content>omit subsection (5).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-11" class="schProv1"><num>11</num><content>In section 31B (exceptions to section 31A), in subsection (9)(a)(i), omit “surrender or”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-12" class="schProv1"><num>12</num><content>In section 31C (penalties for offences under section 31A), in subsection (7)(a) omit “surrender or”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-13" class="schProv1"><num>13</num><content>Omit section 33 (offence of not exhibiting licence).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-14" class="schProv1"><num>14</num><content>Omit section 33A (not exhibiting licence: period of grace).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-15" class="schProv1"><num>15</num><content>Omit section 35 (failure to return licence).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-19-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-19-paragraph-16-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-19-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-19-paragraph-17-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-18" class="schProv1"><num>18</num><content>In section 44 (forgery and fraud), in subsection (2), omit paragraphs (a) to (c).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-19" class="schProv1"><num>19</num><content>In section 58 (fees prescribed by regulations) omit “7(6)(b),”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-20" class="schProv1"><num>20</num><content>In section 62 (definitions), in the definition of “nil licence”, for the words from “document” to “and is” substitute “licence”.</content></paragraph>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-part-2"><num>PART 2</num><heading>Amendments of other enactments</heading><paragraph eId="schedule-19-paragraph-21" class="schProv1"><num>21</num><content>In Schedule 3 to the Road Traffic Offenders Act 1988 (fixed pe

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-21" class="schProv1"><num>21</num><content>In Schedule 3 to the Road Traffic Offenders Act 1988 (fixed penalty offences) omit the entry relating to section 33 of VERA 1994.</content></paragraph>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-part-3"><num>PART 3</num><heading>Commencement</heading><paragraph eId="schedule-19-paragraph-22" class="schProv1"><num>22</num><content>The amendments made by this Schedule come into force on 1 October 2014.</con

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-19-paragraph-22" class="schProv1"><num>22</num><content>The amendments made by this Schedule come into force on 1 October 2014.</content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-20"><num>SCHEDULE 20<authorialNote class="referenceNote">Section 99</

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-20-part-1"><num>PART 1</num><heading>The exemptions</heading><paragraph eId="schedule-20-paragraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-1" class="schProv1"><num>1</num><content>Schedule 6 to FA 2000 (climate change levy) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-20-paragraph-2" class="schProv1"><num>2</num><content><mod>After paragraph 12 insert—<quot

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-20-paragraph-3-1"><num>(1)</num><content>Paragraph 42 (amount payable by way of levy) is amended as follows.</content></subparagraph><subp

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-4" class="schProv1"><num>4</num><content>Omit paragraph 43A (supplies for use in scrap metal recycling) and the cross-heading before it.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-5" class="schProv1"><num>5</num><content>In paragraph 43B (supplies for use in scrap metal recycling etc: deemed supply) in sub-paragraph (1)(b) omit sub-paragraph (i).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-6" class="schProv1"><num>6</num><content>In paragraph 62 (tax credits) in sub-paragraph (1) omit paragraphs (ca) and (cb).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-7" class="schProv1"><num>7</num><intro>In paragraph 101 (civil penalties: incorrect certificates) in sub-paragraph (2)(a)—</intro><level class="para1" eId="schedule-20-paragraph-7-a"><num>(a)</num><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-20-paragraph-7-a"><num>(a)</num><content>in sub-paragraph (ii) after “12,” insert “12A,”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-20-paragraph-7-b"><num>(b)</num><content>after sub-paragraph (ii) insert “or”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-20-paragraph-7-c"><num>(c)</num><content>omit sub-paragraph (iiia) and the “or” after it.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-20-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-20-paragraph-8-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-20-paragraph-9-1"><num>(1)</num><content>Schedule 1 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 (<ref eId="

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-20-paragraph-10-1"><num>(1)</num><content>The amendments made by this Part are treated as having come into force on 1 April 2014 and have ef

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-20-part-2"><num>PART 2</num><heading>Other provision</heading><paragraph eId="schedule-20-paragrap

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-11" class="schProv1"><num>11</num><content>Schedule 6 to FA 2000 (climate change levy) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-20-paragraph-12" class="schProv1"><num>12</num><content><mod>In paragraph 12A (as inserted

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-20-paragraph-13" class="schProv1"><num>13</num><content>In paragraph 13A (power to make provision amending paragraph 13) in sub-paragraph (3) omit “Parliament”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-20-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-20-paragraph-14-1"

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" name="schedule" eId="schedule-21"><num>SCHEDULE 21<authorialN

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" name="schedule" eId="schedule-22"><num>SCHEDULE 22<authorialN

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-part-1"><num>PART 1</num><heading>Union scheme</heading><hcontainer name="crossheading" class="

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-part-2"><num>PART 2</num><heading>Non-Union scheme: amendments of Schedule 3B to VATA 1994</hea

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-22-part-3"><num>PART 3</num><heading>Other amendments

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-11" class="schProv1"><num>11</num><content>VATA 1994 is amended in accordance with paragraphs <ref href="#schedule-22-paragraph-12">12</ref> to <ref href="#schedule-22-paragraph-16">16</ref>.</conte

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-22-paragraph-12-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-13" class="schProv1"><num>13</num><intro>In section 76 (assessment of amounts

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-13-a"><num>(a)</num><content>in subsection (1)(a), for “or 59A,” substitute “, section 59A, paragraph 16F of Schedule 3B or paragraph 26 of Schedule 3BA,”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-22-paragraph-13-b"><num>(b)</num><content><mod>after subsection (3) insert—<quot

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-13-c"><num>(c)</num><content>in subsection (5), after each “(3)” insert “or (3A)”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-14" class="schProv1"><num>14</num><content><mod>After section 76 insert—<quot

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-15" class="schProv1"><num>15</num><intro>In section 77 (assessment: time limits and supplementary assessments)—</intro><level class="para1" eId="schedule-22-paragraph-15-a"><num>(a)</num><content><p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-15-a"><num>(a)</num><content>in subsection (2), after “subsection (3)” insert “or (3A)”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-15-b"><num>(b)</num><content>in subsection (3) after “subsection (3)” insert “or (3A)”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-16" class="schProv1"><num>16</num><content>In section 80 (repayment of overpaid VAT etc), in subsection (7), after “this section” insert “(and paragraph 16I of Schedule 3B and paragraph 29 of Schedule 3

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-17" class="schProv1"><num>17</num><content>In section 84(6) (appeals: variation of amounts assessed by way of surcharge etc), after “70,” insert “or (as the case requires) paragraph 26 of Schedule 3BA o

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-18" class="schProv1"><num>18</num><intro>In paragraph 12 of Schedule 1A to VATA 1994 (cancellation of registration under that Schedule)—</intro><level class="para1" eId="schedule-22-paragraph-18-a">

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-18-a"><num>(a)</num><content>after “Schedule 3B” insert “and paragraph 16 of Schedule 3BA”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-22-paragraph-18-b"><num>(b)</num><content>for “that Schedule etc” substitute “the Schedule concerned”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-22-paragraph-19" class="schProv1"><num>19</num><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-20" class="schProv1"><num>20</num><subparagraph eId="schedule-22-paragraph-20-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-22-paragraph-21" class="schProv1"><num>21</num><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-22-paragraph-22" class="schProv1"><num>22</num><

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-part-4"><num>PART 4</num><heading>Commencement</heading><paragraph eId="schedule-22-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-22-paragraph-23-1"><num>(1)</num><content>The amendments made

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-22-paragraph-23-1"><num>(1)</num><content>The amendments made by this Schedule (except the amendments made by paragraphs <ref href="#schedul

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-24" class="schProv1"><num>24</num><subparagraph eId="schedule-22-paragraph-24-1"><num>(1)</num><content>No registration under Schedule 3BA (inserted by paragraph <ref href="#schedule-22-paragraph-1">1</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-25" class="schProv1"><num>25</num><subparagraph eId="schedule-22-paragraph-25-1"><num>(1)</num><content>No registration under Schedule 3B that is to be made in reliance on the amendments made by paragra

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedule" eId="schedule-23"><num>SCHEDULE 23<auth

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-23-paragraph-1" class="schProv1"><num>1</num><content>Schedule 8 to FA 2003 (stamp duty land tax: charities relief) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-23-paragraph-2" class="schProv1"><num>2</num><intro>In paragraph 1 (conditions for chariti

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-23-paragraph-2-a"><num>(a)</num><content>in sub-paragraph (2), omit the words from “that is” to the end;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-23-paragraph-2-b"><num>(b)</num><content>in sub-paragraph (3), for “not been” substitute “been”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-23-paragraph-2-c"><num>(c)</num><content><mod>after sub-paragraph (3) insert—<qu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-23-paragraph-3" class="schProv1"><num>3</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-23-paragraph-4" class="schProv1"><num>4</num><intro>In paragraph 4(3) (charitable trusts)—</intro><level class="para1" eId="schedule-23-paragraph-4-a"><num>(a)</num><content>in paragraph (a), for the words fr

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-23-paragraph-4-a"><num>(a)</num><content>in paragraph (a), for the words from “references” to “are to” substitute “references in paragraph 1(3A) to the charitable purposes of C are to those of”;</conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-23-paragraph-4-b"><num>(b)</num><content>in paragraph (b), for “reference” substitute “references” and for “is” substitute “, and to C in paragraph 3B(4)(a), are”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-23-paragraph-4-c"><num>(c)</num><content>in paragraph (c), for the words from “reference” to “is” substitute “references in paragraphs 3(2)(b) and 3C(3) to the charitable purposes of C are”.</content><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-23-paragraph-5" class="schProv1"><num>5</num><content>The amendments made by this section have effect in relation to any transaction of which the effective date (within the meaning of Part 4 of FA 2003) is on or aft

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" name="schedule" eId="schedule-24"><num>SCHEDULE 24<auth

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-24-part-2"><num>PART 2</num><heading>Stamp duty</heading><hcontainer name="crossheading" class="sc

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-25"><num>SCHEDULE 25<authorialNote class="referenceNote">Section 117<

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-26"><num>SCHEDULE 26<authorialNote class="referenceNote">Section 120<

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="schedule" eId="schedule-27"><num>SCHEDULE 27<authorialNote class="referenceNote">Section 177</authorialNote></num><heading>Suspension and revocation of remote operating licences</heading><hcontainer name="crossheading"

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" name="schedule" eId="schedule-28"><num>SCHEDULE 28<authorialN

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-part-1"><num>PART 1</num><heading>Betting and Gaming Duties Act 1981</heading><paragraph eId="s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-1" class="schProv1"><num>1</num><content>BGDA 1981 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-2" class="schProv1"><num>2</num><content>Omit sections 1 to 12 (general betting duty and pool betting duty).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-paragraph-3" class="schProv1"><num>3</num><content><mod>In section 17 (bingo duty) for

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-4" class="schProv1"><num>4</num><content>Omit sections 26A to 26M (remote gaming duty).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-5" class="schProv1"><num>5</num><content>In section 27 (offences by bodies corporate), omit “paragraph 13(1) or (3) or 14(1) of Schedule 1 or”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-6" class="schProv1"><num>6</num><content>In section 31 (protection of officers), for “general betting duty, bingo duty or remote gaming duty” substitute “bingo duty”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-7" class="schProv1"><num>7</num><content>Omit Schedule A1 (general betting duty and pool betting duty: double taxation relief).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-8" class="schProv1"><num>8</num><content>Omit Schedule 1 (administration of general betting duty and pool betting duty).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-9" class="schProv1"><num>9</num><content>Omit Schedule 4B (remote gaming duty: double taxation relief).</content></paragraph>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-28-part-2"><num>PART 2</num><heading>Other amendments

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="schedule" eId="schedule-29"><num>SCHEDULE 29<authorialNote class="referenceNote">Section 197</authorialNote></num><heading>Part 3: transitional and saving provisions</heading><hcontainer name="crossheading" class="schG

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="schedule" eId="schedule-30"><num>SCHEDULE 30<authorialNote class="referenceNote">Section 209</authorialNote></num><heading>Section 208 penalty: value of the denied advantage</heading><hcontainer name="crossheading" cla

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="schedule" eId="schedule-31"><num>SCHEDULE 31<authorialNote class="referenceNote">Section 215</authorialNote></num><heading>Follower notices and partnerships</heading><hcontainer name="crossheading" class="schGroup7"><h

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="schedule" eId="schedule-32"><num>SCHEDULE 32<authorialNote class="referenceNote">Section 228</authorialNote></num><heading>Accelerated payments and partnerships</heading><hcontainer name="crossheading" class="schGroup7

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-33"><num>SCHEDULE 33<authorialNote class="referenceNote">Section 233<

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="schedule" eId="schedule-34"><num>SCHEDULE 34<authorialNote class="referenceNote">Section 237</authorialNote></num><heading>Promoters of tax avoidance schemes: threshold conditions</heading><part eId="schedule-34-part-1

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-part-1"><num>PART 1</num><heading>Meeting the threshold conditions: general</heading><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of “threshold condition”</heading><paragraph eId="schedule-34-paragr

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-part-2"><num>PART 2</num><heading>Meeting the threshold conditions: bodies corporate</heading><paragraph eId="schedule-34-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-34-paragraph-13-1"><num>(1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-34-paragraph-13-1"><num>(1)</num><intro>Sub-paragraph <ref href="#schedule-34-paragraph-13-2">(2)</ref> applies where—</intro><level cla

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-part-3"><num>PART 3</num><heading>Power to amend</heading><paragraph eId="schedule-34-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-34-paragraph-14-1"><num>(1)</num><content>The Treasury may

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-34-paragraph-14-1"><num>(1)</num><content>The Treasury may by regulations amend this Schedule.</content></subparagraph><subparagraph eId

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" name="schedule"

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="schedule" eId="schedule-36"><num>SCHEDULE 36<authorialNote class="referenceNote">Section 281</authorialNote></num><heading>Promoters of tax avoidance schemes: partnerships</heading><part eId="schedule-36-part-1"><num>P

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-part-1"><num>PART 1</num><heading>Partnerships as persons</heading><hcontainer name="crossheading" class="schGroup7"><heading>“Person” includes a partnership</heading><paragraph eId="schedule-36-paragraph-1" class="schPr

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-part-2"><num>PART 2</num><heading>Conduct notices and monitoring notices</heading><hcontainer name="crossheading" class="schGroup7"><heading>Conduct notices</heading><paragraph eId="schedule-36-paragraph-5" class="schPro

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-part-3"><num>PART 3</num><heading>Responsibility of partners</heading><hcontainer name="crossheading" class="schGroup7"><heading>Responsibility of partners</heading><paragraph eId="schedule-36-paragraph-15" class="schPro

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-part-4"><num>PART 4</num><heading>Interpretation</heading><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of “controlling member”</heading><paragraph eId="schedule-36-paragraph-19" class="schProv1"><nu

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" xmlns:default1="http://www.w3.org/1999/xhtml" eId="schedule-3

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-37-paragraph-5" class="schProv1"><num>5</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-37-paragraph-6" class="schProv1"><num>6</num><content>In section 717 (orders and regulations made by Treasury etc), in subsection (4) (instruments not subject to negative resolution procedure), after “to which” inse

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-37-paragraph-7" class="schProv1"><num>7</num><co

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-37-paragraph-8" class="schProv1"><num>8</num><content>The amendment made by paragraph 5 has effect in relation to payments received on or after 1 October 2014.</content></paragraph>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-part-3"><num>PART 3</num><heading>Inheritance tax relief</heading><paragraph eId="schedule-37-p

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-37-paragraph-9" class="schProv1"><num>9</num><content>IHTA 1984 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-37-paragraph-10-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-37-paragraph-11-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-37-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-37-paragraph-12-1"><num>(1)</num><intro>In section 29A (abatement of exemption where claim settled out of beneficiary’s own resources), in s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-37-paragraph-13-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-37-paragraph-14-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-15" class="schProv1"><num>15</num><subparagraph eId="schedule-37-paragraph-15-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-37-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-37-paragraph-16-1"><num>(1)</num><content>In section 144 (distribution etc from property settled by will), in subsection (1)(b), after “sect

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-part-4"><num>PART 4</num><heading>Miscellaneous amendments</heading><hcontainer name="crosshead

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" name="schedule" eId="schedule-38"><num>SCHEDULE 38<authorialN

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-38-part-1"><num>PART 1</num><heading>Amendments of IT

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-1" class="schProv1"><num>1</num><content>ITA 2007 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-38-paragraph-2" class="schProv1"><num>2</num><intro>In section 6 (the basic rate, higher r

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-2-a"><num>(a)</num><content>omit subsections (2A) to (2C), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-38-paragraph-2-b"><num>(b)</num><content><mod>in subsection (3), after “see—” in

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-38-paragraph-3" class="schProv1"><num>3</num><content><mod>After section 6 insert—<quotedS

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-38-paragraph-4" class="schProv1"><num>4</num><intro>In section 10 (income charged at the b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-4-a"><num>(a)</num><content>omit subsections (3B) and (3C), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-38-paragraph-4-b"><num>(b)</num><content><mod>in subsection (4), at the appropri

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-38-paragraph-5" class="schProv1"><num>5</num><content><mod>After section 11 insert—<quoted

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-6" class="schProv1"><num>6</num><intro>In section 13 (income charged at the dividend ordinary, upper and additional rates)—</intro><level class="para1" eId="schedule-38-paragraph-6-a"><num>(a)</num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-6-a"><num>(a)</num><content>in subsection (1)(b), after “the basic rate,” insert “or the Scottish basic rate,”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-6-b"><num>(b)</num><content>in subsection (2)(b), after “the higher rate,” insert “or the Scottish higher rate,”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-6-c"><num>(c)</num><content>in subsection (2A)(b), after “the additional rate,” insert “or the Scottish additional rate,”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-6-d"><num>(d)</num><content>in subsection (3), after “section 10” insert “or 11A”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-6-e"><num>(e)</num><content>in subsection (4), after “the basic, higher or additional rate” insert “or the Scottish basic, higher or additional rate”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-38-paragraph-7" class="schProv1"><num>7</num><content><mod>In section 16 (savings and divi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-38-paragraph-8" class="schProv1"><num>8</num><content><mod>In section 809H (charge on nomi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-9" class="schProv1"><num>9</num><content>In section 828B (conditions to be met for exemption where individual resident but not domiciled in the UK), in subsection (5), after “the basic rate” insert “, t

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-38-paragraph-10" class="schProv1"><num>10</num><intro>In section 989 (definitions for the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-10-a"><num>(a)</num><content>in the definitions of “additional rate”, “basic rate” and “higher rate”, omit “or (2B)”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-38-paragraph-10-b"><num>(b)</num><content><mod>at the appropriate place, insert—

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-38-paragraph-11" class="schProv1"><num>11</num><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-12" class="schProv1"><num>12</num><content>The amendments made by this Part have effect in relation to the tax year appointed by the Treasury under section 25(5) of the Scotland Act 2012 and subsequent

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-38-part-2"><num>PART 2</num><heading>Consequential am

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-13" class="schProv1"><num>13</num><content>In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of resolutions of House of Commons), omit subsection (3A).</conten

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-38-paragraph-14-1"><num>(1)</num><content>In section 7 of TMA 1970 (notice of liability to income tax and capital gains tax), in subsection

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-15" class="schProv1"><num>15</num><subparagraph eId="schedule-38-paragraph-15-1"><num>(1)</num><content>TCGA 1992 is amended as follows.</content></subparagraph><subparagraph eId="schedule-38-paragr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-38-paragraph-16" class="schProv1"><num>16</num><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-38-paragraph-17" class="schProv1"><num>17</num><intro>In consequence of the amendments made by this Schedule, in the Scotland Act 2012 omit—</intro><level class="para1" eId="schedule-38-paragraph-17-a"><num>(a)<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-17-a"><num>(a)</num><content>section 26 (income tax for Scottish taxpayers),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-17-b"><num>(b)</num><content>paragraph 1(2)(a) and (b) of Schedule 2 (amendments to section 110(2) of the Scotland Act 1998), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-38-paragraph-17-c"><num>(c)</num><content>paragraph 1(4) of that Schedule (amendments to Schedule 7 to the Scotland Act 1998 relating to section 80G of that Act).</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-39"><num>SCHEDULE 39<authorialNote class="referenceNote">Section 298<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-102-2"><num>(2)</num><content>Sections 26 and 27 and 29 to 41 of FA 2003 (taxes and duties on importation and exportation: penalties) apply in relation to excise duty as they apply in relation to a relevant tax or d

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-value-added-tax"><heading>Value added ta

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-103"><num><noteRef href="#key-1f4d0c6a937ad79bdc89b09338ed6bd3" uk:name="commentary" ukl:Name="C

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-104"><num>104</num><heading><abbr class="acronym" title="Value Added Tax">VAT</abbr>: place of b

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-104-1"><num>(1)</num><content>Section 9 of <abbr class="acronym" title="Value Added Tax Act">VATA</abbr> 1994 (place where supplier or recipient of services belongs) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-104-2"><num>(2)</num><content><mod>In subsection (3)(c), after “usual place of residence” insert <quotedText>“ or permanent address ”</quotedText>.</mod></content></subsect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-104-3"><num>(3)</num><content><mod>In subsection (5), for the words from “belonging” to t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-104-4"><num><noteRef href="#key-4799d1cb8d0be8ed6216598dee28e177" uk:name="commentary" ukl:Na

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-104-5"><num>(5)</num><content>The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-105"><num>105</num><heading><abbr class="acronym" title="Value Added Tax">VAT</abbr>: place of supply orders: disapplication of transitional provision</heading><subsection eId="section-105-1"><num>(1)</num><intro>Secti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-105-1"><num>(1)</num><intro>Section 97A of <abbr class="acronym" title="Value Added Tax Act">VATA</abbr> 1994 (place of supply orders: transitional provision) is to be ignored for the purpose of giving effect to any

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-105-1-a"><num>(a)</num><content>is expressed as having effect in relation to supplies made on or after 1 January 2015, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-105-1-b"><num>(b)</num><content>makes provision about the place of supply of electronically supplied services, telecommunication services and radio and television broadcasting services.</content></level

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-105-2"><num>(2)</num><content>In subsection (1) “<term refersTo="#term-new-order" eId="term-new-order">new order</term>” means an order made on or after the day on which this Act is passed.</content></subsectio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-105-3"><num>(3)</num><content>Subsection (1) applies only so far as the order makes provision about supplies to which Article 2 of Council Implementing <ref href="http://www.legislation.gov.uk/european/regulation/20

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-106"><num>106</num><heading><abbr class="acronym" title="Value Added Tax">VAT</abbr>: supply of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-106-1"><num>(1)</num><content>Section 47 of <abbr class="acronym" title="Value Added Tax Act">VATA</abbr> 1994 (agents) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-106-2"><num>(2)</num><content><mod>In subsection (3), after “services” insert <quotedText>“ , other than electronically supplied services and telecommunication services, ”</quo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-106-3"><num>(3)</num><content><mod>After subsection (3) insert—<quotedStructure startQuote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-106-4"><num>(4)</num><content>The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-107"><num>107</num><heading><abbr class="acronym" title="Value Added Tax">VAT</abbr>: refunds to

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-107-1"><num>(1)</num><content><mod>In section 41(7) of <abbr class="acronym" title="Value Added Tax Act">VATA</abbr> 1994 (application to the Crown: list of bodies regarded as Government departments) after “Excelle

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-107-2"><num>(2)</num><intro>In section 41(7) of <abbr class="acronym" title="Value Added T

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-a"><num>(a)</num><content><mod>for “above,” substitute<quotedText startQuo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-b"><num>(b)</num><content><mod><quotedText startQuote="“">for the “

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-c"><num>(c)</num><content><mod>after “1978” insert<quotedText startQuote="

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-d"><num>(d)</num><content><mod>for the “and” after “foundation trust” sub

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-e"><num>(e)</num><content><mod>for the “and” after “Care Trust” substitut

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-f"><num>(f)</num><content><mod>for the “and” after “Health Board” substit

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-g"><num>(g)</num><content><mod>after “group,” insert—<quotedStructure star

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-h"><num>(h)</num><content><mod>after “Centre,” insert—<quotedStructure sta

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-i"><num>(i)</num><content><mod>for the “and” after “Commissioning Board”

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-j"><num>(j)</num><content><mod>before “Health Education England” insert—<q

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-107-2-k"><num>(k)</num><content><mod>before “the Health Research Authority” inse

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-107-2-l"><num>(l)</num><content>the words from “shall be regarded” to the end are to follow, rather than form part of, the paragraph (k) so formed, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-107-2-m"><num>(m)</num><content><mod>in those words, for “shall” substitute <quotedText>“ are each to ”</quotedText>.</mod></content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-108"><num>108</num><heading><abbr class="acronym" title="Value Added Tax">VAT</abbr>: prompt pay

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-108-1"><num>(1)</num><content><mod>In Part 2 of Schedule 6 to <abbr class="acronym" title=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-108-2"><num>(2)</num><content>The amendment made by this section has effect in relation to relevant supplies made on or after 1 May 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-108-3"><num>(3)</num><content>The Treasury may by order made by statutory instrument provide that the amendment has effect in relation to supplies of a description specified in the order made on or after a date so s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-108-4"><num>(4)</num><content>Subject to that, the amendment has effect in relation to supplies made on or after 1 April 2015.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-108-5"><num>(5)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-supply" eId="term-relevant-supply">relevant supply</term>” means a supply of radio or

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="definition"><intro>“<term refersTo="#term-the-specified-time" eId="term-the-specified-time">the specified time</term>” means—</intro><level class="para1"

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-109"><num>109</num><heading>ATED: reduction in thre

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-109-1"><num>(1)</num><content>Part 3 of FA 2013 (annual tax on enveloped dwellings) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-109-2"><num>(2)</num><content><mod>In section 94(2)(a) (charge to tax), for “£2 million” substitute <quotedText>“ £1 million ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-109-3"><num>(3)</num><content><mod>In section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-109-4"><num>(4)</num><content>The amendments made by subsections (1) to (3) have effect for chargeable periods beginning on or after 1 April 2015.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-109-5"><num>(5)</num><content>In a case where tax is charged for the chargeable period beginning with 1 April 2015 with respect to a single-dwelling interest the taxable value of which on the relevant day (see secti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-109-6"><num>(6)</num><content><mod>Section 159 (annual tax on enveloped dwellings return)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-109-7"><num>(7)</num><content><mod>Section 163 (payment of tax) has effect as if for subse

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-110"><num>110</num><heading>ATED: further reduction

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-110-1"><num>(1)</num><content>Part 3 of FA 2013 (annual tax on enveloped dwellings) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-110-2"><num>(2)</num><content><mod>In section 94(2)(a) (charge to tax), for “£1 million” substitute <quotedText>“ £500,000 ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-110-3"><num>(3)</num><content><mod>In section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-110-4"><num>(4)</num><content>The amendments made by this section have effect for chargeable periods beginning on or after 1 April 2016.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111"><num>111</num><heading><abbr class="acronym" title="Stamp Duty Land Tax">SDLT</abbr>: threshold for higher rate applying to certain transactions</heading><subsection eId="section-111-1"><num>(1)</num><content>Sche

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111-1"><num>(1)</num><content>Schedule 4A to FA 2003 (<abbr class="acronym" title="Stamp Duty Land Tax">SDLT</abbr>: higher rate for certain transactions) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111-2"><num>(2)</num><content><mod>In paragraph 1(2) (meaning of “higher threshold interest”) for “£2,000,000” substitute <quotedText>“ £500,000 ”</quotedText>.</mod></con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111-3"><num>(3)</num><intro><mod>In consequence of the amendment made by subsection (2), in the following provisions, for “£2,000,000” substitute <quotedText>“ £500,000 ”</quot

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-3-a"><num>(a)</num><content>paragraph 4(1)(c);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-3-b"><num>(b)</num><content>paragraph 6(2);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-3-c"><num>(c)</num><content>paragraph 6(3)(b).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111-4"><num>(4)</num><content>The amendments made by this section have effect in relation to any chargeable transaction of which the effective date is on or after 20 March 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111-5"><num>(5)</num><intro>But the amendments do not have effect in relation to a transaction—</intro><level class="para1" eId="section-111-5-a"><num>(a)</num><content>effected in pursuance of a contract ent

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-5-a"><num>(a)</num><content>effected in pursuance of a contract entered into and substantially performed before 20 March 2014,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-5-b"><num>(b)</num><content>effected in pursuance of a contract entered into before that date and not excluded by subsection (6), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-5-c"><num>(c)</num><content>excepted by subsection (7).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111-6"><num>(6)</num><intro>A transaction effected in pursuance of a contract entered into before 20 March 2014 is excluded by this subsection if—</intro><level class="para1" eId="section-111-6-a"><num>(a)</num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-6-a"><num>(a)</num><content>there is any variation of the contract, or assignment (or assignation) of rights under the contract, on or after 20 March 2014,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-6-b"><num>(b)</num><content>the transaction is effected in consequence of the exercise on or after that date of any option, right of pre-emption or similar right, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-111-6-c"><num>(c)</num><content>on or after that date there is an assignment (or assignation), subsale or other transaction relating to the whole or part of the subject-matter of the contract as a result of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-111-7"><num>(7)</num><content>A transaction treated as occurring under paragraph 17(2) or 17A(4) of Schedule 15 to FA 2003 (partnerships) is excepted by this subsection if the effective date of the land transfer ref

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-112"><num>112</num><heading><abbr class="acronym" title="Stamp Duty Land Tax">SDLT</abbr>: exercise of collective rights by tenants of flats</heading><subsection eId="section-112-1"><num>(1)</num><content><mod>In secti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-112-1"><num>(1)</num><content><mod>In section 74 of FA 2003 (exercise of collective rights by tenants of flats), in subsection (1A) for “£2,000,000”, in each place it occurs, substitute <quotedText>“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-112-2"><num>(2)</num><content>The amendments made by this section have effect in relation to any chargeable transaction of which the effective date is on or after 1 July 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-112-3"><num>(3)</num><intro>But the amendments do not have effect in relation to a transaction—</intro><level class="para1" eId="section-112-3-a"><num>(a)</num><content>effected in pursuance of a contract ent

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-112-3-a"><num>(a)</num><content>effected in pursuance of a contract entered into and substantially performed before 20 March 2014, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-112-3-b"><num>(b)</num><content>effected in pursuance of a contract entered into before that date and not excluded by subsection (4).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-112-4"><num>(4)</num><intro>A transaction effected in pursuance of a contract entered into before 20 March 2014 is excluded by this subsection if—</intro><level class="para1" eId="section-112-4-a"><num>(a)</num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-112-4-a"><num>(a)</num><content>there is any variation of the contract, or assignment (or assignation) of rights under the contract, on or after 20 March 2014,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-112-4-b"><num>(b)</num><content>the transaction is effected in consequence of the exercise on or after that date of any option, right of pre-emption or similar right, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-112-4-c"><num>(c)</num><content>on or after that date there is an assignment (or assignation), subsale or other transaction relating to the whole or part of the subject-matter of the contract as a result of

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-113"><num>113</num><heading><abbr class="acronym" title="Stamp Duty Land Tax">SDLT</abbr>: charities relief</heading><content>Schedule 23 amends Schedule 8 to FA 2003 (stamp duty land tax: charities relief).</conte

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-stamp-duty-reserve-tax-and-stamp-duty"><hea

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-114"><num>114</num><heading>Abolition of SDRT on certain dealings in collective investment schem

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-114-1"><num>(1)</num><content>Part 2 of Schedule 19 to FA 1999 (which provides for a charge to stamp duty reserve tax on certain dealings with units in unit trusts) is omitted.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-114-2"><num>(2)</num><intro>In section 90(1B) of FA 1986 (exception to charge to stamp dut

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-114-2-a"><num>(a)</num><content><mod>after “unit trust scheme” insert <quotedText>“ if the unit holder is to receive only such part of each description of asset in the trust propert

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-114-2-b"><num>(b)</num><content><mod>for the second sentence substitute “For thes

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-114-3"><num>(3)</num><intro>Accordingly—</intro><level class="para1" eId="section-114-3-a"><num>(a)</num><content><mod>in FA 1999, in section 123(3), for “Parts I to <abbr class="acronym" title="3">III</abbr

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-114-3-a"><num>(a)</num><content><mod>in FA 1999, in section 123(3), for “Parts I to <abbr class="acronym" title="3">III</abbr>” substitute <quotedText>“ Parts I and <abbr class="acr

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-114-3-b"><num>(b)</num><content>in FA 2001, omit sections 93 and 94,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-114-3-c"><num>(c)</num><content>in FA 2004, in Schedule 35, omit paragraph 46 and the italic heading before that paragraph,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-114-3-d"><num>(d)</num><content>in FA 2005, omit section 97(3), (4) and (6), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-114-3-e"><num>(e)</num><content>in FA 2010, in Schedule 6, omit paragraph 15(2).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-114-4"><num>(4)</num><content>The amendments made by this section have effect in relation to surrenders made or effected on or after 30 March 2014.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-114-5"><num>(5)</num><content>Provision made by regulations under section 98 of FA 1986, section 152 of FA 1995 or section 17 of F(No.2)A 2005 in connection with the coming into force of this section may be made so

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-114-6"><num>(6)</num><content>In subsections (4) and (5) a reference to surrenders is to be read in accordance with paragraph 2 of Schedule 19 to FA 1999.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-115"><num>115</num><heading>Abolition of stamp duty and SDRT: securities on recognised growth markets</heading><content>Schedule 24 contains provision abolishing stamp duty and stamp duty reserve tax on instruments and

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-116"><num>116</num><heading>Temporary statutory effect of House of Commons resolution</heading><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-116-1"><num>(1)</num><content>Section 50 of FA 1973 (temporary statutory effect of House of Commons resolution affecting stamp duties) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-116-2"><num>(2)</num><content><mod>In subsection (2), for paragraph (c) (and the “and” af

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-116-3"><num>(3)</num><content><mod>In that subsection, in paragraph (d), for “six” substitute <quotedText>“ seven ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-116-4"><num>(4)</num><content><mod>After that subsection insert—<quotedStructure startQuot

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-inheritance-tax"><heading>Inheritance tax</heading><section eId="section-117"><num>117</num><hea

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-117"><num>117</num><heading>Inheritance tax</heading><content>Schedule 25 contains provision about inheritance tax.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-estate-duty"><heading>Estate duty</h

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-118"><num>118</num><heading>Gifts to the nation: estate duty</heading><subsection eId="section-1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-118-1"><num>(1)</num><content><mod>In Schedule 14 to FA 2012 (gifts to the nation), before

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-118-2"><num>(2)</num><content>Subsection (3) applies where a person (“<term refersTo="#term-the-donor" eId="term-the-donor">the donor</term>”) has, before the day on which this Act is passed, made a qualifying gift

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-118-3"><num>(3)</num><content>No liability to estate duty under section 40 of FA 1930 arises in respect of the object on or after the day on which this Act is passed.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-118-4"><num>(4)</num><content>In subsection (2) “<term refersTo="#term-qualifying-gift" eId="term-qualifying-gift">qualifying gift</term>” has the same meaning as in Schedule 14 to FA 2012.</content></subsectio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-118-5"><num>(5)</num><content>In the application of subsections (2) and (3) to Northern Ireland, the references to section 40 of FA 1930 are to be read as references to section 2 of the Finance Act (Northern Ireland

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-119"><num>119</num><heading>Bank levy: rates from 1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-1"><num>(1)</num><content>Schedule 19 to FA 2011 (bank levy) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-2"><num>(2)</num><intro>In paragraph 6 (steps for determining the amount of the bank levy), in sub-paragraph (2)—</intro><level class="para1" eId="section-119-2-a"><num>(a)</num><content><mod>for “0.065%

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-2-a"><num>(a)</num><content><mod>for “0.065%” substitute <quotedText>“ 0.078% ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-2-b"><num>(b)</num><content><mod>for “0.130%” substitute <quotedText>“ 0.156% ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-119-3"><num>(3)</num><intro>In paragraph 7 (s

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-3-a"><num>(a)</num><content><mod>in sub-paragraph (1) for “2013” substitute <quotedText>“ 2014 ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-3-b"><num>(b)</num><content><mod>in sub-paragraph (2), in the first column of the table in the substituted Step 7, for <quotedText>“ Any time on or after 1 January 2013

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" class="para1" eId="section-119-3-c"><num>(c)</num><content><mod

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-4"><num>(4)</num><content>Section 203 of FA 2013 (bank levy rates from 1 January 2014) is repealed.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-5"><num>(5)</num><content>The amendments made by subsections (2) to (4) are treated as having come into force on 1 January 2014 (and accordingly the section repealed by subsection (4) is treated as never having

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-6"><num>(6)</num><intro>Subsections (7) to (13) apply where—</intro><level class="para1" eId="section-119-6-a"><num>(a)</num><content>an amount of the bank levy is treated as if it were an amount of corpo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-6-a"><num>(a)</num><content>an amount of the bank levy is treated as if it were an amount of corporation tax chargeable on an entity (“E”) for an accounting period of E,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-6-b"><num>(b)</num><content>the chargeable period in respect of which the amount of the bank levy is charged falls (or partly falls) on or after 1 January 2014, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-6-c"><num>(c)</num><content>under the Instalment Payment Regulations, one or more instalment payments, in respect of the total liability of E for the accounting period, were treated as becoming due and

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-7"><num>(7)</num><content>Subsections (1) to (5) are to be ignored for the purpose of determining the amount of any pre-commencement instalment payment.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-8"><num>(8)</num><content>If there is at least one instalment payment, in respect of the total liability of E for the accounting period, which under the Instalment Payment Regulations is treated as becoming due

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-9"><num>(9)</num><content>If there are no post-commencement instalment payments, a further instalment payment, in respect of the total liability of E for the accounting period, of an amount equal to the adjustme

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-10"><num>(10)</num><intro>“The adjustment amount” is the difference between—</intro><level class="para1" eId="section-119-10-a"><num>(a)</num><content>the aggregate amount of the pre-commencement instalme

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-10-a"><num>(a)</num><content>the aggregate amount of the pre-commencement instalments determined in accordance with subsection (7), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-10-b"><num>(b)</num><content>the aggregate amount of those instalment payments determined ignoring subsection (7) (and so taking account of subsections (1) to (5)).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-11"><num>(11)</num><intro>In the Instalment Payment Regulations—</intro><level class="para1" eId="section-119-11-a"><num>(a)</num><content>in regulations 6(1)(a), 7(2), 8(1)(a) and (2)(a), 9(5), 10(1), 11

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-11-a"><num>(a)</num><content>in regulations 6(1)(a), 7(2), 8(1)(a) and (2)(a), 9(5), 10(1), 11(1) and 13, references to regulation 4A, 4B, 4C, 4D, 5, 5A or 5B of those Regulations are to be read as incl

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-119-11-b"><num>(b)</num><content>in regulation 9(3), the reference to those Regulations is to be read as including a reference to subsections (6) to (10).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-12"><num>(12)</num><content>In section 59D of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (general rule as to when corporation tax is due and payable), in subsection (5), the reference to

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-119-13"><num>(13)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-chargeable-period" eId="term-the-chargeable-period">the chargeable period</term>” is to

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-starting-prices" eId="term-starting-prices">starting prices</term>” means, in relation to any event, the odds ruling at the scene of the event immediately before the start, and</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-121" class="schProv1"><num>121</num><content>TCGA 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-231" class="schProv1"><num>231</num><content>In the second column of the Table in section 98 of TMA 1970 (special returns etc) omit the entry for section 421J(3) of ITEPA 2003.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-16-paragraph-6" class="schProv1"><num>6</num><content>This Schedule is to be treated as having come into force on 1 April 2014 (“the commencement date”).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-29-paragraph-3-1"><num>(1)</num><content>In this paragraph “new accounting period” means an accounting period beginning on or after 1 December

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-29-paragraph-6-1"><num>(1)</num><content>In this paragraph “new accounting period” means an accounting period beginning on or after 1 December

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-29-paragraph-9-1"><num>(1)</num><intro>The amendments and repeals made by Schedule 28 do not affect—</intro><level class="para1" eId="sche

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-15" class="schProv1"><num>15</num><subparagraph eId="schedule-36-paragraph-15-1"><num>(1)</num><content>A notice given to a partnership under this Part of this Act has effect, at any time, in relation t

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-18" class="schProv1"><num>18</num><subparagraph eId="schedule-36-paragraph-18-1"><num>(1)</num><content>Anything required to be done by the responsible partners under this Part of this Act may instead b

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-122" class="schProv1"><num>122</num><subparagraph eId="schedule-8-paragraph-122-1"><num>(1)</num><content>Section 105A (shares acquired on same day: election for alternative treatment) is amended as foll

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-16-paragraph-7" class="schProv1"><num>7</num><content>Section 356L of CTA 2010 has effect in relation to activities carried out on or after the commencement date.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-123" class="schProv1"><num>123</num><content>In section 105B (provision supplementary to section 105A) in subsections (7) and (8) for “approved-scheme” substitute “tax-advantaged-scheme”.</content></

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-16-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-16-paragraph-8-1"><num>(1)</num><content>If, on the commencement date, a company was carrying on a trade that consisted of, or included, carry

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-124" class="schProv1"><num>124</num><content>In section 238A (share schemes and share incentives) in subsection (2)(b) for “approved” substitute “Schedule 3”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-16-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-16-paragraph-9-1"><num>(1)</num><content>A company may be given relief under section 45 of CTA 2010 (carry forward of trade loss against subse

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-125" class="schProv1"><num>125</num><content>Part 2 of Schedule 7D (SAYE option schemes) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-126" class="schProv1"><num>126</num><content>In the title for “<inline name="smallCaps">Approved</inline>” substitute “<inline name="smallCaps">Schedule 3</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-127" class="schProv1"><num>127</num><content>In paragraph 9 (introduction) in sub-paragraphs (1) and (2) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-128" class="schProv1"><num>128</num><subparagraph eId="schedule-8-paragraph-128-1

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-120"><num>120</num><heading>Bank levy: miscellaneous changes</heading><content>Schedule 26 contains miscellaneous changes to the bank levy.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-121"><num>121</num><heading>Rates of gaming duty</h

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-121-1"><num>(1)</num><content><mod>In section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-121-2"><num>(2)</num><content>The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2014.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-bingo-duty"><heading><noteRef href="#key

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-122"><num><noteRef href="#key-5164850e3a369f20f1c48fbd0a7726c2" uk:name="commentary" ukl:Name="C

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-122-1"><num>(1)</num><content>In section 17(1)(b) of BGDA 1981 (bingo duty chargeable at 20 per cent of bingo promotion profits), for “20” substitute “10”.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-122-2"><num>(2)</num><content>The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 30 June 2014.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-123"><num><noteRef href="#key-4fd058412a17290c17f7ef65dcc2ca79" uk:name="commentary" ukl:Name="C

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-123-1"><num>(1)</num><content><mod>In paragraph 5(1) of Schedule 3 to BGDA 1981 (exemption

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-123-2"><num>(2)</num><content>The amendment made by this section has effect in relation to games of bingo which begin to be played on or after the day on which this Act is passed.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-2-crossheading-machine-games-duty"><heading>Machine gam

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-124"><num>124</num><heading>Rates of machine games duty</heading><subsection eId="section-124-1"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-124-1"><num>(1)</num><content>Schedule 24 to FA 2012 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-124-2"><num>(2)</num><content><mod>For paragraph 5 substitute—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-124-3"><num>(3)</num><content><mod>For paragraph 6(2) substitute—<quotedStructure startQuo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-124-4"><num>(4)</num><content><mod>For paragraph 9 substitute—<quotedStructure startQuote=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-124-5"><num>(5)</num><content>The Machine Games Duty (Types of Machine) Order 2014 (<abbr class="acronym" title="Statutory Instrument">S.I.</abbr> 2014/47) is revoked.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-124-6"><num>(6)</num><content>The amendments and revocation made by this section have effect in relation to the playing of machine games on or after 1 March 2015.</content></subsection>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" eId="part-3"><num>PART 3</num><heading>General betting duty, p

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="part-3-chapter-1"><num>CHAPTER 1</num><heading>General betting duty</heading><hcontainer name="crosshead

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-1-crossheading-the-duty"><heading>The duty</heading><section eId="section-125"><num>125</num><heading

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-125"><num>125</num><heading>General betting duty</heading><content>A duty of excise, to be known as general betting duty, is charged in accordance with this Chapter.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-1-crossheading-general-and-spread-bets"><heading

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-126"><num>126</num><heading>General bets</heading><subsection eId="section-126-1"><num>(1)</num>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-126-1"><num>(1)</num><intro>A bet is a general bet for the purposes of this Part if—</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-1-a"><num>(a)</num><content>it is not an on-course bet,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-1-b"><num>(b)</num><content>it is not a spread bet,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-126-1-aa"><num><ins class="first" ukl:ChangeId="key-f15d7eb5b91b394ae07221161626d540

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-1-c"><num>(c)</num><content>it is not made by way of pool betting, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-1-d"><num>(d)</num><content>one or more of conditions A to C is met in relation to it.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-126-2"><num>(2)</num><content>Condition A is that the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where betting facilities are provided in the cour

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-126-3"><num>(3)</num><intro>Condition B is that—</intro><level class="para1" eId="section-126-3-a"><num>(a)</num><content>the person who makes the bet as principal is a <abbr class="acronym" title="United Kin

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-3-a"><num>(a)</num><content>the person who makes the bet as principal is a <abbr class="acronym" title="United Kingdom">UK</abbr> person, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-3-b"><num>(b)</num><content>the bet is not an excluded bet.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-126-4"><num>(4)</num><intro>Condition C is that—</intro><level class="para1" eId="section-126-4-a"><num>(a)</num><content>the person who makes the bet as principal is a body corporate not legally constituted

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-4-a"><num>(a)</num><content>the person who makes the bet as principal is a body corporate not legally constituted in the United Kingdom,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-4-b"><num>(b)</num><content>the bookmaker with whom the bet is made knows or has reasonable cause to believe that at least one potential beneficiary of any winnings from the bet is a <abbr class="acrony

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-126-4-c"><num>(c)</num><content>the bet is not an excluded bet.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-127"><num>127</num><heading>General betting duty charge on general bets</heading><subsection eId="section-127-1"><num>(1)</num><content>General betting duty is charged on a general bet made with a bookmaker.</conte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-127-1"><num>(1)</num><content>General betting duty is charged on a general bet made with a bookmaker.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-127-2"><num>(2)</num><content>It is charged at the rate of 15% of the bookmaker's profits on general bets for an accounting period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-127-3"><num>(3)</num><intro>The bookmaker's profits on general bets for an accounting period are the aggregate of—</intro><level class="para1" eId="section-127-3-a"><num>(a)</num><content>the amount of the bo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-127-3-a"><num>(a)</num><content>the amount of the bookmaker's ordinary profits for the period in respect of general bets (calculated in accordance with section 131), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-127-3-b"><num>(b)</num><content>the amount of the bookmaker's retained winnings profits for the period in respect of general bets (calculated in accordance with section 132).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-127-4"><num>(4)</num><intro>Where the calculation for an accounting period under subsection (3) produces a negative amount—</intro><level class="para1" eId="section-127-4-a"><num>(a)</num><content>the bookmak

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-127-4-a"><num>(a)</num><content>the bookmaker's profits on general bets for the accounting period are treated as nil, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-127-4-b"><num>(b)</num><content>the amount produced by the calculation may be carried forward in reduction of the bookmaker's profits on general bets for one or more later accounting periods.</content><

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-128"><num>128</num><heading>Spread bets</heading><subsection eId="section-128-1"><num>(1)</num><content>A bet is a spread bet for the purposes of this Part if it constitutes a contract the making or accepting of which

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-128-1"><num>(1)</num><content>A bet is a spread bet for the purposes of this Part if it constitutes a contract the making or accepting of which is a regulated activity within the meaning of section 22 of the Financi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-128-2"><num>(2)</num><intro>In this Part—</intro><hcontainer name="definition"><content>“<term refersTo="#term-financial-spread-bet" eId="term-financial-spread-bet">financial spread bet</term>” means a spread

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-remote-operating-licence" eId="term-remote-operating-licence">remote operating licence</term>” has the same meaning as in the Gambling Act 2005 (see section 67 of that Act);<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-18" class="schProv1"><num>18</num><content>In section 102 of FA 2012 (policy holders' rate of tax on policyholders' share of I-E profit), omit subsection (5).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-7-paragraph-2-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-7-paragraph-10-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-1" class="schProv1"><num>1</num><content>Chapter 6 of Part 7 of ITEPA 2003 (employment income: income and exemptions relating to securities: share incentive plans) is amended as follows.</content></p

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-222" class="schProv1"><num>222</num><content>This Part is treated as having come into force on 6 April 2014.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-10-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-10-paragraph-3-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-33-paragraph-3" class="schProv1"><num>3</num><content><mod>In paragraph 12 of Schedule 24

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" eId="schedule-35-paragraph-2" class="schProv1"><num>2</num><subparagraph eId=

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-35-paragraph-5-1"><num>(1)</num><content>If it appears to the Treasury that there has been a change in the value of money since the last relev

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-8" class="schProv1"><num>8</num><content>A failure to do anything required to be done within a limited period of time does not give rise to liability to a penalty under this Schedule if the person did i

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-35-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-35-paragraph-11-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-19" class="schProv1"><num>19</num><subparagraph eId="schedule-36-paragraph-19-1"><num>(1)</num><content>For the purposes of this Schedule a person (“P”) is a “controlling member” of a partnership at any

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-3" class="schProv1"><num>3</num><content><mod>After section 153 insert—<quoted

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-11" class="schProv1"><num>11</num><content><mod>In section 207 (authorised sur

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-2" class="schProv1"><num>2</num><content>In the title omit “<inline name="smallCaps">Approved</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-223" class="schProv1"><num>223</num><content>The amendments made by paragraph <ref href="#schedule-8-paragraph-217">217</ref> above have no effect in relation to options granted before 6 April 2014.<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-10-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 322 of ITA 2007 (pow

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-4" class="schProv1"><num>4</num><content><mod>After section 156 insert—<quoted

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-12" class="schProv1"><num>12</num><content>The amendments made by paragraphs <ref href="#schedule-7-paragraph-10">10</ref> and <ref href="#schedule-7-paragraph-11">11</ref> have effect in relation to sur

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-8-paragraph-3-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-224" class="schProv1"><num>224</num><subparagraph eId="schedule-8-paragraph-224-1"><num>(1)</num><content>The amendment made by paragraph <ref href="#schedule-8-paragraph-218">218</ref> above has effect

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-7-paragraph-5-1"><num>(1)</num><content>The amendments made by paragraphs <ref href="#schedule-7-paragraph-2">2</ref> to <ref href="#schedule-7

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-8-paragraph-4-1"><num>(1)</num><content>Section 489 (operation of tax advantages) is amended as follows.</content></subparagraph><subparagr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-225" class="schProv1"><num>225</num><content>The amendment made by paragraph <ref href="#schedule-8-paragraph-219-3">219(3)</ref> above does not affect a reasonable excuse which began before 6 April 2014

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-5" class="schProv1"><num>5</num><content>In section 498 (no charge on shares ceasing to be subject to plan in certain circumstances) in subsection (9)(b) for “an approved” substitute “a Schedule 2”.<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-8-paragraph-6-1"><num>(1)</num><content>Section 500 (operation of tax charges) is amended as follows.</content></subparagraph><subparagraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-7" class="schProv1"><num>7</num><content>In section 503 (charge on partnership share money) in subsection (2), in the entry for paragraph 56, for “withdrawal of plan approval” substitute “plan ceasing to

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-8-paragraph-8-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-9" class="schProv1"><num>9</num><content>In section 509 (modification of section 696) in subsection (1)(a) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-10" class="schProv1"><num>10</num><content>In section 510 (payments by trustees) in subsection (1) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-11" class="schProv1"><num>11</num><content>In section 511 (deductions to be made by trustees) in subsection (1) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-12" class="schProv1"><num>12</num><content>In section 515 (tax advantages and charges under other Acts) in subsection (2)(a) and (d) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-13" class="schProv1"><num>13</num><content>Schedule 2 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-14" class="schProv1"><num>14</num><content>In the title omit “<inline name="smallCaps">Approved</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-15" class="schProv1"><num>15</num><content>In the cross-heading before paragraph 1 for “Approval of” substitute “Introduction to Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-8-paragraph-16-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-17" class="schProv1"><num>17</num><content>In the cross-heading before paragraph 6 omit “for approval”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-18" class="schProv1"><num>18</num><subparagraph eId="schedule-8-paragraph-18-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-19" class="schProv1"><num>19</num><subparagraph eId="schedule-8-paragraph-19-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-20" class="schProv1"><num>20</num><content>In paragraph 18 (requirement not to participate in other SIPs) in sub-paragraph (1) for “approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-21" class="schProv1"><num>21</num><content>In paragraph 18A (participation in more than one connected SIP) in sub-paragraph (1) for “approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-22" class="schProv1"><num>22</num><content>In paragraph 37 (holding period: power of participant to direct trustees) in sub-paragraph (3)(b) for “an approved” substitute “a Schedule 2”.</content></pa

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-23" class="schProv1"><num>23</num><content><mod>In paragraph 43 (partnership s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-24" class="schProv1"><num>24</num><content>In the cross-heading before paragraph 56 for “withdrawal of approval” substitute “plan ceasing to be a Schedule 2 SIP”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-25" class="schProv1"><num>25</num><subparagraph eId="schedule-8-paragraph-25-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-26" class="schProv1"><num>26</num><subparagraph eId="schedule-8-paragraph-26-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-27" class="schProv1"><num>27</num><content>In paragraph 71A (duty to monitor participants) for “approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-28" class="schProv1"><num>28</num><content><mod>For Part 10 substitute—<quoted

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-29" class="schProv1"><num>29</num><content>In paragraph 89 (termination of plan) in sub-paragraph (2) omit paragraph (a).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-30" class="schProv1"><num>30</num><content>In paragraph 90 (effect of plan termination notice) in sub-paragraph (2) for “awarded to” substitute “appropriated to, or acquired on behalf of,”.</content>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-31" class="schProv1"><num>31</num><subparagraph eId="schedule-8-paragraph-31-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-8-paragraph-32" class="schProv1"><num>32</num><i

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-32-a"><num>(a)</num><content>omit the entries for “approval” and “approved”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" class="para1" eId="schedule-8-paragraph-32-b"><num>(b)</num><conte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-128-3"><num>(3)</num><intro>The Commissioners may by regulations provide that a specified matter—</intro><level class="para1" eId="section-128-3-a"><num>(a)</num><content>is to be treated as a financial matte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-128-3-a"><num>(a)</num><content>is to be treated as a financial matter for the purposes of subsection (2), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-128-3-b"><num>(b)</num><content>is not to be treated as a financial matter for those purposes.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-127A"><num><ins class="first" ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-1"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-2"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-3"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-3-a"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-3-b"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-4"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-4-a"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-4-b"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-5"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-5-a"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-5-b"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-5-c"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-5-d"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-6"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-6-a"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-6-b"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-6-c"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-6-d"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-6-e"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-7"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(7)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-8"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(8)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-8-a"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-8-b"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-127A-8-c"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-127A-9"><num><ins ukl:ChangeId="key-e5d2354802f2c262439d70a168bd32c9-1777451524777" ukl:CommentaryRef="key-e5d2354802f2c262439d70a168bd32c9">(9)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-129"><num>129</num><heading>General betting duty charge on financial spread bets</heading><subsection eId="section-129-1"><num>(1)</num><content>General betting duty is charged on a financial spread bet made with a boo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-129-1"><num>(1)</num><content>General betting duty is charged on a financial spread bet made with a bookmaker who is in the United Kingdom.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-129-2"><num>(2)</num><content>It is charged at the rate of 3% of the bookmaker's profits on financial spread bets for an accounting period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-129-3"><num>(3)</num><intro>The bookmaker's profits on financial spread bets for an accounting period are the aggregate of—</intro><level class="para1" eId="section-129-3-a"><num>(a)</num><content>the amount

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-129-3-a"><num>(a)</num><content>the amount of the bookmaker's ordinary profits for the period in respect of financial spread bets (calculated in accordance with section 131), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-129-3-b"><num>(b)</num><content>the amount of the bookmaker's retained winnings profits for the period in respect of financial spread bets (calculated in accordance with section 132).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-129-4"><num>(4)</num><intro>Where the calculation for an accounting period under subsection (3) produces a negative amount—</intro><level class="para1" eId="section-129-4-a"><num>(a)</num><content>the bookmak

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-129-4-a"><num>(a)</num><content>the bookmaker's profits on financial spread bets for the accounting period are treated as nil, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-129-4-b"><num>(b)</num><content>the amount produced by the calculation may be carried forward in reduction of the bookmaker's profits on financial spread bets for one or more later accounting periods.</

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-130"><num>130</num><heading>General betting duty charge on non-financial spread bets</heading><subsection eId="section-130-1"><num>(1)</num><content>General betting duty is charged on a non-financial spread bet made wi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-130-1"><num>(1)</num><content>General betting duty is charged on a non-financial spread bet made with a bookmaker who is in the United Kingdom.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-130-2"><num>(2)</num><content>It is charged at the rate of 10% of the bookmaker's profits on non-financial spread bets for an accounting period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-130-3"><num>(3)</num><intro>The bookmaker's profits on non-financial spread bets for an accounting period are the aggregate of—</intro><level class="para1" eId="section-130-3-a"><num>(a)</num><content>the amo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-130-3-a"><num>(a)</num><content>the amount of the bookmaker's ordinary profits for the period in respect of non-financial spread bets (calculated in accordance with section 131), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-130-3-b"><num>(b)</num><content>the amount of the bookmaker's retained winnings profits for the period in respect of non-financial spread bets (calculated in accordance with section 132).</content></lev

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-130-4"><num>(4)</num><intro>Where the calculation for an accounting period under subsection (3) produces a negative amount—</intro><level class="para1" eId="section-130-4-a"><num>(a)</num><content>the bookmak

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-130-4-a"><num>(a)</num><content>the bookmaker's profits on non-financial spread bets for the accounting period are treated as nil, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-130-4-b"><num>(b)</num><content>the amount produced by the calculation may be carried forward in reduction of the bookmaker's profits on non-financial spread bets for one or more later accounting periods.</

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-131"><num>131</num><heading>Ordinary profits</heading><content>Take the following steps to calculate the amount of a bookmaker's ordinary profits in resp

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-132"><num>132</num><heading>Retained winnings profits</heading><subsection eId="section-132-1"><num>(1)</num><content>The amount of a bookmaker's retained winnings profits in respect of a class of bets for an accountin

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-132-1"><num>(1)</num><content>The amount of a bookmaker's retained winnings profits in respect of a class of bets for an accounting period is the aggregate of amounts which cease to be qualifying amounts in the acco

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-132-2"><num>(2)</num><content>An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 140(2)(b), it has been taken into account in c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-132-3"><num>(3)</num><content>An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn by P as mentioned in section 140(2)(b), P ceases to be entitl

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-132-4"><num>(4)</num><content>The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-133"><num>133</num><heading>Bet-brokers</heading><subsection eId="section-133-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section-133-1-a"><num>(a)</num><content>one pers

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-133-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section-133-1-a"><num>(a)</num><content>one person (the “bettor”) makes a bet with another person (the “bet-taker”) u

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-133-1-a"><num>(a)</num><content>one person (the “bettor”) makes a bet with another person (the “bet-taker”) using facilities provided in the course of a business, other than a betting exchange business, b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-133-1-b"><num>(b)</num><content>one person (the “bet-broker”) in the course of a business makes a bet with another person (the “bet-taker”) as the agent of a third person (the “bettor”) (whether the bett

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-133-2"><num>(2)</num><intro>For the purposes of sections 126 to 132—</intro><level class="para1" eId="section-133-2-a"><num>(a)</num><content>the bet is to be treated as if it were made separately by the bett

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-133-2-a"><num>(a)</num><content>the bet is to be treated as if it were made separately by the bettor with the bet-broker and by the bet-broker with the bet-taker,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-133-2-b"><num>(b)</num><content>the bet-broker is to be treated as a bookmaker in respect of the bet,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-133-2-c"><num>(c)</num><content>the aggregate of amounts due to be paid by the bettor in respect of the bet is to be treated as being due separately to the bet-broker and to the bet-taker (and any amount du

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-133-2-d"><num>(d)</num><content>a sum paid by the bet-taker by way of winnings in respect of the bet is to be treated as having been paid separately by the bet-taker and by the bet-broker at that time and f

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-133-3"><num>(3)</num><content>Where there is any doubt as to which of two persons is the bettor and which the bet-taker for the purposes of subsection (1)(a), whichever of the two was the first to use the facilities

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-133-4"><num>(4)</num><content>In this section “<term refersTo="#term-betting-exchange-business" eId="term-betting-exchange-business">betting exchange business</term>” means a business such as is mentioned in sectio

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-1-crossheading-pool-betting-on-horse-and-dog-races"><heading>Pool betting on horse and dog races</hea

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-134"><num>134</num><heading>Chapter 1 pool bets</heading><subsection eId="section-134-1"><num>(1)</num><intro>A bet is a “<term refersTo="#term-chapter-1-pool-bet" eId="term-chapter-1-pool-bet">Chapter 1 pool bet</ter

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-134-1"><num>(1)</num><intro>A bet is a “<term refersTo="#term-chapter-1-pool-bet" eId="term-chapter-1-pool-bet">Chapter 1 pool bet</term>” for the purposes of this Part if—</intro><level class="para1" eId="sect

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-1-a"><num>(a)</num><content>it relates only to horse racing or dog racing,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-1-b"><num>(b)</num><content>it is not an on-course bet,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-1-c"><num>(c)</num><content>it is made by way of pool betting, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-1-d"><num>(d)</num><content>one or more of conditions A to C is met in relation to it.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-134-2"><num>(2)</num><content>Condition A is that the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where betting facilities are provided in the cour

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-134-3"><num>(3)</num><intro>Condition B is that—</intro><level class="para1" eId="section-134-3-a"><num>(a)</num><content>the person who makes the bet as principal is a <abbr class="acronym" title="United Kin

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-3-a"><num>(a)</num><content>the person who makes the bet as principal is a <abbr class="acronym" title="United Kingdom">UK</abbr> person, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-3-b"><num>(b)</num><content>the bet is not an excluded bet.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-134-4"><num>(4)</num><intro>Condition C is that—</intro><level class="para1" eId="section-134-4-a"><num>(a)</num><content>the person who makes the bet as principal is a body corporate not legally constituted

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-4-a"><num>(a)</num><content>the person who makes the bet as principal is a body corporate not legally constituted in the United Kingdom,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-4-b"><num>(b)</num><content>the bookmaker with whom the bet is made knows or has reasonable cause to believe that at least one potential beneficiary of any winnings from the bet is a <abbr class="acrony

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-134-4-c"><num>(c)</num><content>the bet is not an excluded bet.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-134-5"><num>(5)</num><content>A Chapter 1 pool bet is a “<term refersTo="#term-pooled-stake-chapter-1-pool-bet" eId="term-pooled-stake-chapter-1-pool-bet">pooled stake Chapter 1 pool bet</term>” for the purposes of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-134-6"><num>(6)</num><content>A Chapter 1 pool bet is an “<term refersTo="#term-ordinary-chapter-1-pool-bet" eId="term-ordinary-chapter-1-pool-bet">ordinary Chapter 1 pool bet</term>” for the purposes of this Part

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-135"><num>135</num><heading>General betting duty charge on Chapter 1 pool bets</heading><subsection eId="section-135-1"><num>(1)</num><content>General betting duty is charged on a Chapter 1 pool bet made with a bookmak

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-135-1"><num>(1)</num><content>General betting duty is charged on a Chapter 1 pool bet made with a bookmaker.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-135-2"><num>(2)</num><content>It is charged at the rate of 15% of the bookmaker's profits on Chapter 1 pool bets for an accounting period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-135-3"><num>(3)</num><intro>The bookmaker's profits on Chapter 1 pool bets for an accounting period are the aggregate of—</intro><level class="para1" eId="section-135-3-a"><num>(a)</num><content>the amount of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-135-3-a"><num>(a)</num><content>the amount of the bookmaker's profits for the period in respect of pooled stake Chapter 1 pool bets (calculated in accordance with section 136), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-135-3-b"><num>(b)</num><content>the amount of the bookmaker's profits for the period in respect of ordinary Chapter 1 pool bets (calculated in accordance with section 137), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-135-3-c"><num>(c)</num><content>the amount of the bookmaker's profits for the period in respect of retained winnings on Chapter 1 pool bets (calculated in accordance with section 138).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-135-4"><num>(4)</num><intro>Where the calculation for an accounting period under subsection (3) produces a negative amount—</intro><level class="para1" eId="section-135-4-a"><num>(a)</num><content>the bookmak

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-135-4-a"><num>(a)</num><content>the bookmaker's profits on Chapter 1 pool bets for the accounting period are treated as nil, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-135-4-b"><num>(b)</num><content>the amount produced by the calculation may be carried forward in reduction of the bookmaker's profits on Chapter 1 pool bets for one or more later accounting periods.</co

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-136"><num>136</num><heading>Profits on pooled stake Chapter 1 pool bets</heading><subsection eId="section-136-1"><num>(1)</num><content>Take the followin

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-136-1"><num>(1)</num><content>Take the following steps to calculate the amount of a bookmaker's profits for an accounting period in respect of pooled

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-136-2"><num>(2)</num><intro>For the purposes of Step 2 the relevant proportion, in relation to any amount which is used otherwise than to provide winnings, is—</intro><level class="para1" eId="section-136-2-a"><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-136-2-a"><num>(a)</num><content>if the amount relates to bets on a specific event, the proportion of that amount that consists of relevant stake money that fell due to the bookmaker in respect of the bets,<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-136-2-b"><num>(b)</num><content>if the amount does not relate to bets on a specific event but relates to amounts assigned to the fund during a specific period, the proportion of that amount that consists of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-136-2-c"><num>(c)</num><content>in any other case, the proportion of the total amount contained in the fund immediately before the amount is so used which consists of relevant stake money assigned to the fu

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-136-3"><num>(3)</num><intro>For the purposes of Step 4—</intro><level class="para1" eId="section-136-3-a"><num>(a)</num><content>a top-up payment is assigned to a Chapter 1 stake fund if the bookmaker assigns

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-136-3-a"><num>(a)</num><content>a top-up payment is assigned to a Chapter 1 stake fund if the bookmaker assigns an amount (other than stake money on a bet) to the fund to satisfy a guarantee given by the bo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-136-3-b"><num>(b)</num><content>the appropriate proportion, in relation to such a payment, is the proportion determined in accordance with a notice published by the Commissioners.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-136-4"><num>(4)</num><content>A notice under subsection (3)(b) may provide for top-up payments to be ignored for the purposes of Step 4 in a specified case or class of cases.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-136-5"><num>(5)</num><content>In this section “<term refersTo="#term-relevant-stake-money" eId="term-relevant-stake-money">relevant stake money</term>” means stake money in respect of a pooled stake Chapter 1 pool

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-137"><num>137</num><heading>Profits on ordinary Chapter 1 pool bets</heading><intro>To calculate the amount of a bookmaker's profits for an accounting period in respect of ordinary Chapter 1 pool bets—</intro><leve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-137-a"><num>(a)</num><content>take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of such bets, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-137-b"><num>(b)</num><content>subtract the aggregate of the expenditure by or on behalf of the bookmaker for the period on winnings in respect of such bets.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-138"><num>138</num><heading>Profits on retained winnings on Chapter 1 pool bets</heading><subsection eId="section-138-1"><num>(1)</num><content>The amount of a bookmaker's profits for an accounting period in respect of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-138-1"><num>(1)</num><content>The amount of a bookmaker's profits for an accounting period in respect of retained winnings on Chapter 1 pool bets is the aggregate of the amounts which cease to be qualifying amounts

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-138-2"><num>(2)</num><content>An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 140(2)(b), it has been taken into account in c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-138-3"><num>(3)</num><content>An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn from the account by P as mentioned in section 140(2)(b), P ce

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-138-4"><num>(4)</num><content>The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-1-crossheading-stake-money-and-winnings"><heading>Stake money and winnings</heading><section eId="sec

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-139"><num>139</num><heading>Chapter 1: stake money</heading><subsection eId="section-139-1"><num>(1)</num><content>For the purposes of this Chapter the stake money on a bet is the aggregate of the amounts which fall du

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-139-1"><num>(1)</num><content>For the purposes of this Chapter the stake money on a bet is the aggregate of the amounts which fall due in respect of the bet.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-139-2"><num>(2)</num><content>If the stake money falls due to a person other than the bookmaker with whom the bet is made, it is to be treated as falling due to the bookmaker.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-139-3"><num>(3)</num><content>Where the bet is not a spread bet and the sum which the person who makes the bet will lose if unsuccessful is known when the bet is made, that sum is to be treated as falling due when t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-139-4"><num>(4)</num><intro>Where the person who makes the bet does so in pursuance of an offer which permits the person to pay nothing or less than the amount which the person would have been required to pay withou

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-139-4-a"><num>(a)</num><content>to the bookmaker with whom the bet is made, and</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-139-5"><num>(5)</num><intro>All payments made—</intro><level class="para1" eId="section-139-5-a"><num>(a)</num><content>for or on account of or in connection with the bet,</content></level><level class="p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-139-5-a"><num>(a)</num><content>for or on account of or in connection with the bet,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-139-5-b"><num>(b)</num><content>in addition to amounts falling due in respect of the bet, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-139-5-c"><num>(c)</num><content>by the person making the bet,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-139-6"><num>(6)</num><intro>In calculating any amount falling due in respect of the bet, no deduction is to be made in respect of—</intro><level class="para1" eId="section-139-6-a"><num>(a)</num><content>any

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-139-6-a"><num>(a)</num><content>any other benefit secured by the person who makes the bet as a result of paying the money,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-139-6-b"><num>(b)</num><content>a person's expenses, whether in paying duty or otherwise, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-139-6-c"><num>(c)</num><content>any other matter.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-140"><num>140</num><heading>Chapter 1: winnings</heading><subsection eId="section-140-1"><num>(1)</num><content>Only winnings in the form of money are to be taken into account when determining for the purposes of this

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-140-1"><num>(1)</num><content>Only winnings in the form of money are to be taken into account when determining for the purposes of this Chapter what are winnings on a bet.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-140-2"><num>(2)</num><intro>For those purposes, winnings on a bet include—</intro><level class="para1" eId="section-140-2-a"><num>(a)</num><content>the return of a stake on the bet, and</content></level><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-140-2-a"><num>(a)</num><content>the return of a stake on the bet, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-140-2-b"><num>(b)</num><content>any winnings on the bet held in an account for a person (“P”) if P is notified that the amount is being held in the account and may be withdrawn by P on demand.</content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-140-3"><num>(3)</num><intro>The Commissioners may by regulations make provision as to when, for the purposes of any calculation under this Chapter—</intro><level class="para1" eId="section-140-3-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-140-3-a"><num>(a)</num><content>winnings are to be treated as paid or provided, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-140-3-b"><num>(b)</num><content>expenditure on winnings is to be treated as incurred.</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-1-crossheading-exchanges"><heading>Exchanges</heading><section eId="section-141"><num>141</num><headi

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-141"><num>141</num><heading>General betting duty charge on betting exchanges</heading><subsection eId="section-141-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section-141-1-

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-141-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section-141-1-a"><num>(a)</num><content>one person makes a bet with another person using facilities provided by a third

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-141-1-a"><num>(a)</num><content>one person makes a bet with another person using facilities provided by a third person in the course of a business, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-141-1-b"><num>(b)</num><content>that business is one that does not involve the provision of premises for use by persons making or taking bets.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-141-2"><num>(2)</num><content>General betting duty is charged on the amounts (“commission charges”) that any party to the bet who is a <abbr class="acronym" title="United Kingdom">UK</abbr> person is charged, whethe

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-141-3"><num>(3)</num><content>No deductions are allowed from commission charges.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-141-4"><num>(4)</num><content>The amount of duty charged under this section in respect of bets determined in an accounting period is 15% of the commission charges relating to those bets.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-141-5"><num>(5)</num><content>Where a person arranges for facilities relating to a bet to be provided by another person, the facilities are to be treated for the purposes of this section and section 142(4) as provid

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-141-6"><num>(6)</num><intro>For the purposes of this section it does not matter—</intro><level class="para1" eId="section-141-6-a"><num>(a)</num><content>whether the bet is made in the United Kingdom or elsew

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-141-6-a"><num>(a)</num><content>whether the bet is made in the United Kingdom or elsewhere;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-141-6-b"><num>(b)</num><content>whether the facilities are in the United Kingdom or elsewhere.</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-1-crossheading-payment"><heading>Payment</heading><section eId="section-142"><num>142</num><heading>L

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-142"><num>142</num><heading>Liability to pay</heading><subsection eId="section-142-1"><num>(1)</num><intro>All general betting duty chargeable in respect of—</intro><level class="para1" eId="section-142-1-a"><num>(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-142-1"><num>(1)</num><intro>All general betting duty chargeable in respect of—</intro><level class="para1" eId="section-142-1-a"><num>(a)</num><content>bets made in an accounting period, or</content></lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-1-a"><num>(a)</num><content>bets made in an accounting period, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-1-b"><num>(b)</num><content>in the case of duty chargeable under section 141, bets determined in an accounting period,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-142-2"><num>(2)</num><intro>In the case of bets made with a bookmaker in an accounting period the general betting duty is to be paid—</intro><level class="para1" eId="section-142-2-a"><num>(a)</num><content>w

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-2-a"><num>(a)</num><content>when it becomes due, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-2-b"><num>(b)</num><content>by the bookmaker.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-142-3"><num>(3)</num><intro>But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liab

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-3-a"><num>(a)</num><intro>the holder of any licence which authorises—</intro><level class="para2" eId="section-142-3-a-i"><num>(i)</num><content>the provision of facilities for betting by the bus

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-142-3-a-i"><num>(i)</num><content>the provision of facilities for betting by the business in the course of which the bets were made, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-142-3-a-ii"><num>(ii)</num><content>betting at the place where the bets were made;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-3-b"><num>(b)</num><content>a person responsible for the management of the business mentioned in paragraph (a)(i);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-3-c"><num>(c)</num><content>where the bookmaker is a company, a director.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-142-4"><num>(4)</num><intro>In the case of bets made in an accounting period by means of facilities provided by a person as described in section 141 the general betting duty is to be paid—</intro><level class="p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-4-a"><num>(a)</num><content>when it becomes due, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-142-4-b"><num>(b)</num><content>by the person who provides the facilities.</content></level>

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="part-3-chapter-2"><num>CHAPTER 2</num><heading>Pool betting duty</heading><section eId="section-143"><num>143</num><heading>Chapter 2 pool bets</heading><subsection

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-143"><num>143</num><heading>Chapter 2 pool bets</heading><subsection eId="section-143-1"><num>(1)</num><intro>A bet is a Chapter 2 pool bet for the purposes of this Part if—</intro><level class="para1" eId="section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-143-1"><num>(1)</num><intro>A bet is a Chapter 2 pool bet for the purposes of this Part if—</intro><level class="para1" eId="section-143-1-a"><num>(a)</num><content>it is not made wholly in relation to horse

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-1-a"><num>(a)</num><content>it is not made wholly in relation to horse racing or dog racing,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-1-b"><num>(b)</num><content>it is not made for community benefit,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-1-c"><num>(c)</num><content>it does not constitute the taking of a ticket or chance in a lottery,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-1-d"><num>(d)</num><content>it is made by way of pool betting, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-1-e"><num>(e)</num><content>one or more of conditions A to C is met in relation to it.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-143-2"><num>(2)</num><content>Condition A is that the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where betting facilities are provided in the cour

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-143-3"><num>(3)</num><intro>Condition B is that—</intro><level class="para1" eId="section-143-3-a"><num>(a)</num><content>the person who makes the bet as principal is a <abbr class="acronym" title="United Kin

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-3-a"><num>(a)</num><content>the person who makes the bet as principal is a <abbr class="acronym" title="United Kingdom">UK</abbr> person, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-3-b"><num>(b)</num><content>the bet is not an excluded bet.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-143-4"><num>(4)</num><intro>Condition C is that—</intro><level class="para1" eId="section-143-4-a"><num>(a)</num><content>the person who makes the bet as principal is a body corporate not legally constituted

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-4-a"><num>(a)</num><content>the person who makes the bet as principal is a body corporate not legally constituted in the United Kingdom,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-4-b"><num>(b)</num><content>the bookmaker with whom the bet is made knows or has reasonable cause to believe that at least one potential beneficiary of any winnings from the bet is a <abbr class="acrony

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-143-4-c"><num>(c)</num><content>the bet is not an excluded bet.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-143-5"><num>(5)</num><content>A Chapter 2 pool bet is a “<term refersTo="#term-pooled-stake-chapter-2-pool-bet" eId="term-pooled-stake-chapter-2-pool-bet">pooled stake Chapter 2 pool bet</term>” for the purposes of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-143-6"><num>(6)</num><content>A Chapter 2 pool bet is an “<term refersTo="#term-ordinary-chapter-2-pool-bet" eId="term-ordinary-chapter-2-pool-bet">ordinary Chapter 2 pool bet</term>” for the purposes of this Part

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-144"><num>144</num><heading>Pool betting duty charge on Chapter 2 pool bets</heading><subsection eId="section-144-1"><num>(1)</num><content>A duty of excise, to be known as pool betting duty, is charged on a Chapter 2

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-144-1"><num>(1)</num><content>A duty of excise, to be known as pool betting duty, is charged on a Chapter 2 pool bet made with a bookmaker.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-144-2"><num>(2)</num><content>It is charged at the rate of 15% of the bookmaker's profits on Chapter 2 pool bets for an accounting period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-144-3"><num>(3)</num><intro>The bookmaker's profits on Chapter 2 pool bets for an accounting period are the aggregate of—</intro><level class="para1" eId="section-144-3-a"><num>(a)</num><content>the amount of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-144-3-a"><num>(a)</num><content>the amount of the bookmaker's profits for the period in respect of pooled stake Chapter 2 pool bets (calculated in accordance with section 145),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-144-3-b"><num>(b)</num><content>the amount of the bookmaker's profits for the period in respect of ordinary Chapter 2 pool bets (calculated in accordance with section 146), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-144-3-c"><num>(c)</num><content>the amount of the bookmaker's profits for the period in respect of retained winnings on Chapter 2 pool bets (calculated in accordance with section 147).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-144-4"><num>(4)</num><intro>Where the calculation for an accounting period under subsection (3) produces a negative amount—</intro><level class="para1" eId="section-144-4-a"><num>(a)</num><content>the bookmak

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-144-4-a"><num>(a)</num><content>the bookmaker's profits on Chapter 2 pool bets for the accounting period are treated as nil, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-144-4-b"><num>(b)</num><content>the amount produced by the calculation may be carried forward in reduction of the bookmaker's profits on Chapter 2 pool bets for one or more later accounting periods.</co

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-145"><num>145</num><heading>Profits on pooled stake Chapter 2 pool bets</heading><subsection eId="section-145-1"><num>(1)</num><content>Take the followin

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-145-1"><num>(1)</num><content>Take the following steps to calculate the amount of a bookmaker's profits for an accounting period in respect of pooled

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-145-2"><num>(2)</num><intro>For the purposes of Step 2 the relevant proportion, in relation to any amount which is used otherwise than to provide winnings, is—</intro><level class="para1" eId="section-145-2-a"><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-145-2-a"><num>(a)</num><content>if the amount relates to bets on a specific event, the proportion of that amount that consists of relevant stake money that fell due to the bookmaker in respect of the bets,<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-145-2-b"><num>(b)</num><content>if the amount does not relate to bets on a specific event but relates to amounts assigned to the fund during a specific period, the proportion of that amount that consists of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-145-2-c"><num>(c)</num><content>in any other case, the proportion of the total amount contained in the fund immediately before the amount is so used which consists of relevant stake money assigned to the fu

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-145-3"><num>(3)</num><intro>For the purposes of Step 4—</intro><level class="para1" eId="section-145-3-a"><num>(a)</num><content>a top-up payment is assigned to a Chapter 2 stake fund if the bookmaker assigns

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-145-3-a"><num>(a)</num><content>a top-up payment is assigned to a Chapter 2 stake fund if the bookmaker assigns an amount (other than stake money on a bet) to the fund to satisfy a guarantee given by the bo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-145-3-b"><num>(b)</num><content>the appropriate proportion, in relation to such a payment, is the proportion determined in accordance with a notice published by the Commissioners.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-145-4"><num>(4)</num><content>A notice under subsection (3)(b) may provide for top-up payments to be ignored for the purposes of Step 4 in a specified case or class of cases.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-145-5"><num>(5)</num><content>In this section “<term refersTo="#term-relevant-stake-money" eId="term-relevant-stake-money">relevant stake money</term>” means stake money in respect of a pooled stake Chapter 2 pool

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-146"><num>146</num><heading>Profits on ordinary Chapter 2 pool bets</heading><intro>To calculate the amount of a bookmaker's profits for an accounting period in respect of ordinary Chapter 2 pool bets—</intro><leve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-146-a"><num>(a)</num><content>take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of such bets, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-146-b"><num>(b)</num><content>subtract the aggregate of the expenditure by or on behalf of the bookmaker for the period on winnings in respect of such bets.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-147"><num>147</num><heading>Profits on retained winnings on Chapter 2 pool bets</heading><subsection eId="section-147-1"><num>(1)</num><content>The amount of a bookmaker's profits for an accounting period in respect of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-147-1"><num>(1)</num><content>The amount of a bookmaker's profits for an accounting period in respect of retained winnings on Chapter 2 pool bets is the aggregate of the amounts which cease to be qualifying amounts

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-147-2"><num>(2)</num><content>An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 149(2)(b), it has been taken into account in c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-147-3"><num>(3)</num><content>An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn by P as mentioned in section 149(2)(b), P ceases to be entitl

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-147-4"><num>(4)</num><content>The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148"><num>148</num><heading>Chapter 2: stake money</heading><subsection eId="section-148-1"><num>(1)</num><content>For the purposes of this Chapter the stake money on a bet is the aggregate of the amounts which fall du

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-1"><num>(1)</num><content>For the purposes of this Chapter the stake money on a bet is the aggregate of the amounts which fall due in respect of the bet.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-2"><num>(2)</num><content>If the stake money falls due to a person other than the bookmaker with whom the bet is made, it is to be treated as falling due to the bookmaker.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-3"><num>(3)</num><content>Any payment that entitles a person to make the bet is, if the person makes the bet, to be treated as an amount falling due in respect of the bet.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-4"><num>(4)</num><intro>All payments made—</intro><level class="para1" eId="section-148-4-a"><num>(a)</num><content>for or on account of or in connection with the bet,</content></level><level class="p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-4-a"><num>(a)</num><content>for or on account of or in connection with the bet,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-4-b"><num>(b)</num><content>in addition to amounts falling due in respect of the bet, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-4-c"><num>(c)</num><content>by the person making the bet,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-5"><num>(5)</num><content>Subsections (6) and (7) apply for the purposes of subsection (1) but have effect subject to any regulations under subsection (8).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-6"><num>(6)</num><intro>Where—</intro><level class="para1" eId="section-148-6-a"><num>(a)</num><content>a person makes a bet, and</content></level><level class="para1" eId="section-148-6-b"><num>(b)</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-6-a"><num>(a)</num><content>a person makes a bet, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-6-b"><num>(b)</num><content>the bet relates to a single event, or to two or more events taking place on the same day,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-7"><num>(7)</num><intro>Where—</intro><level class="para1" eId="section-148-7-a"><num>(a)</num><content>a person makes a bet, and</content></level><level class="para1" eId="section-148-7-b"><num>(b)</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-7-a"><num>(a)</num><content>a person makes a bet, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-7-b"><num>(b)</num><content>subsection (6) does not apply,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-8"><num>(8)</num><content>The Commissioners may by regulations make provision as to when any sum due to the bookmaker in respect of a bet is to be treated as falling due.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-148-9"><num>(9)</num><intro>Provision made by regulations under subsection (8) may not provide for a sum due to the bookmaker in respect of a bet to be treated as falling due—</intro><level class="para1" eId="se

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-9-a"><num>(a)</num><content>earlier than when the bet is made, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-148-9-b"><num>(b)</num><content>later than when the bet is determined.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-149"><num>149</num><heading>Chapter 2: winnings</heading><subsection eId="section-149-1"><num>(1)</num><content>Only winnings in the form of money are to be taken into account when determining for the purposes of this

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-149-1"><num>(1)</num><content>Only winnings in the form of money are to be taken into account when determining for the purposes of this Chapter what are winnings on a bet.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-149-2"><num>(2)</num><intro>For those purposes, winnings on a bet include—</intro><level class="para1" eId="section-149-2-a"><num>(a)</num><content>the return of a stake on the bet, and</content></level><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-149-2-a"><num>(a)</num><content>the return of a stake on the bet, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-149-2-b"><num>(b)</num><content>any winnings on the bet held in an account for a person (“P”) if P is notified that the amount is being held in the account and may be withdrawn by P on demand.</content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-149-3"><num>(3)</num><content>Winnings on a bet for which no stake money fell due are to be ignored for the purposes of any calculation under this Chapter.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-149-4"><num>(4)</num><intro>The Commissioners may by regulations make provision as to when, for the purposes of any calculation under this Chapter—</intro><level class="para1" eId="section-149-4-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-149-4-a"><num>(a)</num><content>winnings are to be treated as paid or provided, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-149-4-b"><num>(b)</num><content>expenditure on winnings is to be treated as incurred.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-150"><num>150</num><heading>Payments treated as bets</heading><subsection eId="section-150-1"><num>(1)</num><content>Where payments are made for the chance of winning any money or money's worth on terms under which the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-150-1"><num>(1)</num><content>Where payments are made for the chance of winning any money or money's worth on terms under which the persons making the payments have a power of selection that may (directly or indirec

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-150-2"><num>(2)</num><content>Where any payment entitles a person to take part in a transaction that is, on the person's part only, not a bet made by way of pool betting by reason of the person not in fact making an

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-151"><num>151</num><heading>Payment and recovery</heading><subsection eId="section-151-1"><num>(1)</num><intro>Pool betting duty charged on a bookmaker's profits on Chapter 2 pool bets for an accounting period—</in

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-151-1"><num>(1)</num><intro>Pool betting duty charged on a bookmaker's profits on Chapter 2 pool bets for an accounting period—</intro><level class="para1" eId="section-151-1-a"><num>(a)</num><content>becomes

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-151-1-a"><num>(a)</num><content>becomes due at the end of the period,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-151-1-b"><num>(b)</num><content>is to be paid by the bookmaker, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-151-1-c"><num>(c)</num><content>is to be paid when it becomes due.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-151-2"><num>(2)</num><intro>Pool betting duty that is due to be paid may be recovered from the following persons as if they were jointly and severally liable to pay the duty—</intro><level class="para1" eId="sec

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-151-2-a"><num>(a)</num><content>the bookmaker;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-151-2-b"><num>(b)</num><content>a person responsible for the management of any business in the course of which any bets have been made that are Chapter 2 pool bets for the purposes of the calculation of the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-151-2-c"><num>(c)</num><content>a person responsible for the management of any totalisator used for the purposes of any such business;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-151-2-d"><num>(d)</num><content>where a person within any of paragraphs (a) to (c) is a company, a director.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-152"><num>152</num><heading>Notification of reliance on community benefit exemption</heading><subsection eId="section-152-1"><num>(1)</num><content>Where a bookmaker relies for the purposes of pool betting duty on the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-152-1"><num>(1)</num><content>Where a bookmaker relies for the purposes of pool betting duty on the fact that a bet is not a Chapter 2 pool bet by virtue of being made for community benefit, the bookmaker must infor

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-152-2"><num>(2)</num><intro>The Commissioners may by notice published by them—</intro><level class="para1" eId="section-152-2-a"><num>(a)</num><content>specify the manner in which, and the time at which, the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-152-2-a"><num>(a)</num><content>specify the manner in which, and the time at which, the Commissioners are to be informed as mentioned in subsection (1), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-152-2-b"><num>(b)</num><content>direct that subsection (1) is not to apply in a specified case or class of cases.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-153"><num>153</num><heading>Bets made for community benefit</heading><subsection eId="section-153-1"><num>(1)</num><intro>For the purposes of this Part (but subject to any direction under subsection (3)), a bet is made

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-153-1"><num>(1)</num><intro>For the purposes of this Part (but subject to any direction under subsection (3)), a bet is made “for community benefit” if—</intro><level class="para1" eId="section-153-1-a"><num>(a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-153-1-a"><num>(a)</num><content>the promoter of the betting concerned is a community society or is bound to pay all benefits accruing from the betting to such a society, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-153-1-b"><num>(b)</num><content>the person making the bet knows, when making it, that the purpose of the betting is to benefit such a society.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-153-2"><num>(2)</num><content>In the case of a bet made by means of a totalisator, the reference in subsection (1) to the promoter of the betting concerned is a reference to the operator.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-153-3"><num>(3)</num><content>The Commissioners may direct that any bet specified by the direction, or of a description so specified, is not a bet made for community benefit.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-153-4"><num>(4)</num><intro>The power conferred by subsection (3) may not be exercised unless the Commissioners consider that an unreasonably large part of the amounts paid in respect of the bets concerned will, or

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-153-4-a"><num>(a)</num><content>in the payment of winnings, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-153-4-b"><num>(b)</num><content>for the benefit of a community society.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-153-5"><num>(5)</num><intro>In this section “<term refersTo="#term-community-society" eId="term-community-society">community society</term>” means—</intro><level class="para1" eId="section-153-5-a"><num>(a)</nu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-153-5-a"><num>(a)</num><content>a society established and conducted for charitable purposes only, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-153-5-b"><num>(b)</num><content>a society established and conducted wholly or mainly for the support of athletic sports or athletic games and not established or conducted for purposes of private or commerci

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-153-6"><num>(6)</num><content>In this section “<term refersTo="#term-society" eId="term-society">society</term>” includes any club, institution, organisation or association of persons, by whatever name called.<

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="part-3-chapter-3"><num>CHAPTER 3</num><heading>Remote gaming duty</heading><section eId="section-154"><n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-154"><num>154</num><heading>Remote gaming</heading><subsection eId="section-154-1"><num>(1)</num

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-154-1"><num>(1)</num><intro>For the purposes of this Part “remote gaming” is gaming in which persons participate by the use of—</intro><level class="para1" eId="section-154-1-a"><num>(a)</num><content>the in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-154-1-a"><num>(a)</num><content>the internet,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-154-1-b"><num>(b)</num><content>telephone,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-154-1-c"><num>(c)</num><content>television,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-154-1-d"><num>(d)</num><content>radio, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-154-1-e"><num>(e)</num><content>any other kind of electronic or other technology for facilitating communication.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-154-2"><num>(2)</num><content>Remote gaming is “<term refersTo="#term-pooled-prize-gaming" eId="term-pooled-prize-gaming">pooled prize gaming</term>” for the purposes of this Part if all or any part of the gaming p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-154-3"><num>(3)</num><content>Remote gaming is “<term refersTo="#term-ordinary-gaming" eId="term-ordinary-gaming">ordinary gaming</term>” for the purposes of this Part if it is not pooled prize gaming.</content

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-154-4"><num>(4)</num><intro>The Treasury may by regulations—</intro><level class="para

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-154-4-a"><num>(a)</num><content>amend the definition of “remote gaming” in subse

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-154-4-b"><num><noteRef href="#key-1c5e6e40b7b27092d780b25d1545edaf" uk:name="comment

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-154-5"><num>(5)</num><content>Nothing in subsection (4)(b) affects the generality of section 194(1).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-155"><num>155</num><heading>Remote gaming duty</heading><subsection eId="section-155-1"><num>(1)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-155-1"><num>(1)</num><content>A duty of excise, to be known as remote gaming duty, is charged on a chargeable person's participation in remote gaming under arrangements (whether or not enforceable) between the charg

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-155-2"><num>(2)</num><intro>In this Part “<term refersTo="#term-chargeable-person" eId="term-chargeable-person">chargeable person</term>” means—</intro><level class="para1" eId="section-155-2-a"><num>(a)</num><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-155-2-a"><num>(a)</num><content>any <abbr class="acronym" title="United Kingdom">UK</abbr> person, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-155-2-b"><num>(b)</num><content>any body corporate not legally constituted in the United Kingdom if the person with whom the arrangements mentioned in subsection (1) are made knows, or has reasonable cause

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-155-3"><num>(3)</num><content>Remote gaming duty is chargeable at the rate of <ins class

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-155-4"><num>(4)</num><intro>The gaming provider's profits on remote gaming for an accounting period are the aggregate of—</intro><level class="para1" eId="section-155-4-a"><num>(a)</num><content>the amount of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-155-4-a"><num>(a)</num><content>the amount of the provider's profits for the period in respect of pooled prize gaming (calculated in accordance with section 156),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-155-4-b"><num>(b)</num><content>the amount of the provider's profits for the period in respect of ordinary gaming (calculated in accordance with section 157), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-155-4-c"><num>(c)</num><content>the amount of the provider's profits for the period in respect of retained prizes (calculated in accordance with section 158).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-155-5"><num>(5)</num><intro>Where the calculation for an accounting period under subsection (4) produces a negative amount—</intro><level class="para1" eId="section-155-5-a"><num>(a)</num><content>the gaming

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-155-5-a"><num>(a)</num><content>the gaming provider's profits on remote gaming for the accounting period are treated as nil, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-155-5-b"><num>(b)</num><content>the amount produced by the calculation may be carried forward in reduction of the gaming provider's profits on remote gaming for one or more later accounting periods.</co

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-156"><num>156</num><heading>Profits on pooled prize gaming</heading><subsection eId="section-156-1"><num>(1)</num><content>Take the following steps to ca

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-156-1"><num>(1)</num><content>Take the following steps to calculate the amount of a gaming provider's profits for an accounting period in respect of p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-156-2"><num>(2)</num><intro>For the purposes of Step 2 the relevant proportion, in relation to any amount which is used otherwise than to provide prizes, is—</intro><level class="para1" eId="section-156-2-a"><nu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-156-2-a"><num>(a)</num><content>if the amount relates to a specific game of chance, the proportion of that amount that consists of relevant gaming payments made to the provider in respect of that game,<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-156-2-b"><num>(b)</num><content>if the amount does not relate to a specific game of chance but relates to amounts assigned to the fund during a specific period, the proportion of that amount that consists o

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-156-2-c"><num>(c)</num><content>in any other case, the proportion of the total amount contained in the fund immediately before the amount is so used which consists of relevant gaming payments assigned to th

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-156-3"><num>(3)</num><intro>For the purposes of Step 4—</intro><level class="para1" eId="section-156-3-a"><num>(a)</num><content>a top-up payment is assigned to a gaming prize fund if the gaming provider assi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-156-3-a"><num>(a)</num><content>a top-up payment is assigned to a gaming prize fund if the gaming provider assigns an amount (other than a gaming payment) to the fund to satisfy a guarantee given by the gam

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-156-3-b"><num>(b)</num><content>the appropriate proportion, in relation to such a top-up payment, is the proportion determined in accordance with a notice published by the Commissioners.</content></leve

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-156-4"><num>(4)</num><content>A notice under subsection (3)(b) may provide for top-up payments to be ignored for the purposes of Step 4 in a specified case or class of cases.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-156-5"><num>(5)</num><content>In this section “<term refersTo="#term-relevant-gaming-payment" eId="term-relevant-gaming-payment">relevant gaming payment</term>” means a gaming payment in respect of pooled prize gam

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-157"><num>157</num><heading>Profits on ordinary gaming</heading><subsection eId="section-157-1"><num>(1)</num><intro>To calculate the amount of a gaming provider's profits for an accounting period in respect of ordinar

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-157-1"><num>(1)</num><intro>To calculate the amount of a gaming provider's profits for an accounting period in respect of ordinary gaming—</intro><level class="para1" eId="section-157-1-a"><num>(a)</num><content

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-157-1-a"><num>(a)</num><content>take the aggregate of the gaming payments made to the provider in the accounting period in respect of ordinary gaming, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-157-1-b"><num>(b)</num><content>subtract the amount of the provider's expenditure for the period on prizes in respect of such gaming.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-157-2"><num>(2)</num><content>The amount of the gaming provider's expenditure on prizes for an accounting period in respect of ordinary gaming is the aggregate of the value of prizes provided by or on behalf of the

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-158"><num>158</num><heading>Profits on retained prizes</heading><subsection eId="section-158-1"><num>(1)</num><content>The amount of a gaming provider's profits for an accounting period in respect of retained prizes is

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-158-1"><num>(1)</num><content>The amount of a gaming provider's profits for an accounting period in respect of retained prizes is the aggregate of the amounts which cease to be qualifying amounts during the accounti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-158-2"><num>(2)</num><content>An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 160(1), it has been taken into account in calc

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-158-3"><num>(3)</num><content>An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn by P as mentioned in section 160(1), P ceases to be entitled

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-158-4"><num>(4)</num><content>The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-159"><num>159</num><heading>Gaming payments</heading><subsection eId="section-159-1"><num>(1)</n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-159-1"><num>(1)</num><intro>Where a chargeable person participates in remote gaming, the “<term refersTo="#term-gaming-payment" eId="term-gaming-payment">gaming payment</term>” for the purposes of this Chapter is t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-159-1-a"><num>(a)</num><content>any amount that entitles the person to participate in the gaming, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-159-1-b"><num>(b)</num><content>any other amount payable for or on account of or in connection with the person's participation in the gaming.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-159-2"><num>(2)</num><content>If the gaming payment is made to a person other than the gaming provider, it is to be treated for the purposes of this Chapter as made to the gaming provider.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-159-3"><num>(3)</num><content>If the gaming payment has not been made at the time when the chargeable person begins to participate in the remote gaming to which it relates, it is to be treated for the purposes of th

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-159-4"><num><ins class="substitution first" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627fe

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159-4-a"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c2a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159-4-b"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c2a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159-5"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c2a86bdd0a85f3

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159-5-a"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c2a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159-5-b"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c2a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-159-5-b-i"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-159-5-b-ii"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159-6"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c2a86bdd0a85f3

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159-7"><num><ins class="substitution" ukl:ChangeId="key-21670aa07829c2a86bdd0a85f3627feb-1522427915697" ukl:CommentaryRef="key-21670aa07829c2a86bdd0a85f3

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-160"><num>160</num><heading>Prizes</heading><subsection eId="section-160-1"><num>(1)</num><intro

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-160-1"><num>(1)</num><intro>A reference in section 156 or 157 to providing a prize to a pe

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-1-a"><num>(a)</num><content>the money is being held in the account, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-1-b"><num>(b)</num><content>the person is entitled to withdraw it on demand.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-160-2"><num><noteRef href="#key-df908860ef57dfd511a7acf24ffd9c43" uk:name="commentary" ukl:Na

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-160-3"><num>(3)</num><content>The return of all or part of a gaming payment is to be treat

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-160-4"><num>(4)</num><content>Where a prize is obtained by or on behalf of a gaming provider from a person not connected with the person who obtains the prize, the cost to the person who obtains the prize is to be t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-160-5"><num>(5)</num><intro>Where a prize is a voucher which—</intro><level class="para1" eId="section-160-5-a"><num>(a)</num><content>may be used in place of money as whole or partial payment for benefits of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-5-a"><num>(a)</num><content>may be used in place of money as whole or partial payment for benefits of a specified kind obtained from a specified person,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-5-b"><num>(b)</num><content>specifies an amount as the sum or maximum sum in place of which the voucher may be used, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-5-c"><num>(c)</num><content>does not fall within subsection (4),</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-160-6"><num>(6)</num><intro>Where a prize is a voucher (whether or not it falls within subsection (4)) no expenditure is to be treated as having been incurred on the prize for the purposes of sections 156 and 157 if

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-6-a"><num>(a)</num><content>it does not satisfy subsection (5)(a) and (b), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-6-b"><num>(b)</num><content>its use as described in subsection (5)(a) is subject to a specified restriction, condition or limitation which may make the value of the voucher to the recipient significantl

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-160-7"><num>(7)</num><intro>In the case of a prize which is neither money nor a voucher and which does not fall within subsection (4), the expenditure on the prize for the purposes of sections 156 and 157 is—</i

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-7-a"><num>(a)</num><content>the amount which the prize would cost if obtained from a person not connected with the person who provides it, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-7-b"><num>(b)</num><content>where no amount can reasonably be determined in accordance with paragraph (a), nil.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-160-8"><num>(8)</num><intro>For the purposes of this section—</intro><level class="para1" eId="section-160-8-a"><num>(a)</num><content>a reference to connection between two persons is to be construed in accor

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-8-a"><num>(a)</num><content>a reference to connection between two persons is to be construed in accordance with section 1122 of CTA 2010 (connected persons), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-160-8-b"><num>(b)</num><content>an amount paid by way of value added tax on the acquisition of a thing is to be treated as part of its cost (irrespective of whether or not the amount is taken into account f

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-160-9"><num><ins class="first" ukl:ChangeId="key-c4448c64298d738df5852f03700f2b56-15222765565

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-159A"><num><ins class="first" ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159A-1"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159A-2"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159A-2-a"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159A-2-b"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159A-3"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159A-4"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159A-4-a"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-159A-4-b"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159A-5"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(5)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159A-6"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(6)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-159A-7"><num><ins ukl:ChangeId="key-16c31df363c4b62c0f45b18c2adcac19-1522421386821" ukl:CommentaryRef="key-16c31df363c4b62c0f45b18c2adcac19">(7)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-161"><num>161</num><heading>Exemptions</heading><subsection eId="section-161-1"><num>(1)</num><i

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-161-1"><num>(1)</num><intro>Remote gaming duty is not charged on participation by a chargeable person in remote gaming if—</intro><level class="para1" eId="section-161-1-a"><num>(a)</num><content>the arrangem

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-1-a"><num>(a)</num><content>the arrangements between the chargeable person and the gaming provider are not entered into in or from the United Kingdom, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-1-b"><num>(b)</num><content>the facilities used to participate in the gaming are not capable of being used in or from the United Kingdom.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-161-2"><num>(2)</num><intro>Remote gaming duty is not charged on participation by a chargeable person in remote gaming so far as the remote gaming—</intro><level class="para1" eId="section-161-2-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-2-a"><num>(a)</num><content>is charged with another gambling tax, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-2-b"><num>(b)</num><content>would be charged with another gambling tax but for an express exception.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-161-3"><num>(3)</num><intro>Subsection (2)(b)—</intro><level class="para1" eId="sectio

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-161-3-a"><num><noteRef href="#key-5e2d43c7aa8dfb25cf8a11d8f422da12" uk:name="comment

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-3-b"><num>(b)</num><content>does not apply in cases where the other gambling tax is machine games duty.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-161-4"><num>(4)</num><intro>In this section “<term refersTo="#term-gambling-tax" eId="ter

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-4-a"><num>(a)</num><content>machine games duty,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-161-4-b"><num><noteRef href="#key-ec5cfff6d584839444b763ac49c6e84b" uk:name="comment

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-4-c"><num>(c)</num><content>gaming duty,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-4-d"><num>(d)</num><content>general betting duty,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-4-e"><num>(e)</num><content>lottery duty, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-4-f"><num>(f)</num><content>pool betting duty.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-161-5"><num>(5)</num><intro>The Treasury may by regulations—</intro><level class="para1" eId="section-161-5-a"><num>(a)</num><content>confer an exemption from remote gaming duty, or</content></level><leve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-5-a"><num>(a)</num><content>confer an exemption from remote gaming duty, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-161-5-b"><num>(b)</num><content>remove or vary (whether or not by textual amendment) an exemption under this section.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-161-4A"><num><ins class="first" ukl:ChangeId="key-b8c3f4f0ae1d9743eaed0e28bc0079c8-1777454517

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-161-4A-a"><num><ins ukl:ChangeId="key-b8c3f4f0ae1d9743eaed0e28bc0079c8-1777454517890" ukl:CommentaryRef="key-b8c3f4f0ae1d9743eaed0e28bc0079c8">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-161-4A-b"><num><ins ukl:ChangeId="key-b8c3f4f0ae1d9743eaed0e28bc0079c8-1777454517890" ukl:CommentaryRef="key-b8c3f4f0ae1d9743eaed0e28bc0079c8">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-161-4B"><num><ins ukl:ChangeId="key-b8c3f4f0ae1d9743eaed0e28bc0079c8-1777454517890" ukl:CommentaryRef="key-b8c3f4f0ae1d9743eaed0e28bc0079c8">(4B)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-161-6"><num>(6)</num><content>In calculating a gaming provider's profits on remote gaming for an accounting period, no account is to be taken of gaming payments, assignments of amounts to a pool or expenditure on pr

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-162"><num>162</num><heading>Liability to pay</heading><subsection eId="section-162-1"><num>(1)</num><content>A gaming provider is liable for any remote gaming duty charged on the provider's profits on remote gaming for

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-162-1"><num>(1)</num><content>A gaming provider is liable for any remote gaming duty charged on the provider's profits on remote gaming for an accounting period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-162-2"><num>(2)</num><content>If the gaming provider is a body corporate, the provider and the provider's directors are jointly and severally liable for any remote gaming duty charged on the provider's profits on re

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-162-3"><num>(3)</num><content>Remote gaming duty which is charged on the gaming provider's profits on remote gaming for an accounting period may be recovered from the holder of a remote operating licence for the bus

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-160A"><num><ins class="first" ukl:ChangeId="key-ffbd73742484a224a89107df4f1b9002-1522421456571"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-160A-1"><num><ins ukl:ChangeId="key-ffbd73742484a224a89107df4f1b9002-1522421456571" ukl:CommentaryRef="key-ffbd73742484a224a89107df4f1b9002">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-160A-1-a"><num><ins ukl:ChangeId="key-ffbd73742484a224a89107df4f1b9002-1522421456571" ukl:CommentaryRef="key-ffbd73742484a224a89107df4f1b9002">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-160A-1-b"><num><ins ukl:ChangeId="key-ffbd73742484a224a89107df4f1b9002-1522421456571" ukl:CommentaryRef="key-ffbd73742484a224a89107df4f1b9002">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-160A-2"><num><ins ukl:ChangeId="key-ffbd73742484a224a89107df4f1b9002-1522421456571" ukl:CommentaryRef="key-ffbd73742484a224a89107df4f1b9002">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-160A-3"><num><ins ukl:ChangeId="key-ffbd73742484a224a89107df4f1b9002-1522421456571" ukl:CommentaryRef="key-ffbd73742484a224a89107df4f1b9002">(3)</ins></n

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" eId="part-3-chapter-4"><num>CHAPTER 4</num><heading>General</headi

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-4-crossheading-administration"><heading>Administration</heading><section eId="section-163"><num>163</

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-163"><num>163</num><heading>Administration</heading><subsection eId="section-163-1"><num>(1)</num><content>The Commissioners are responsible for the collection and management of general betting duty, pool betting duty

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-163-1"><num>(1)</num><content>The Commissioners are responsible for the collection and management of general betting duty, pool betting duty and remote gaming duty.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-163-2"><num>(2)</num><content>General betting duty, pool betting duty and remote gaming duty are to be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required b

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-163-3"><num>(3)</num><content>The Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of, or for the protection of th

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-163-4"><num>(4)</num><content>Nothing in sections 164 to 169 affects the generality of the powers conferred by this section.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164"><num>164</num><heading>Registration</heading><subsection eId="section-164-1"><num>(1)</num><intro>The Commissioners must maintain the following registers—</intro><level class="para1" eId="section-164-1-a"><num

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164-1"><num>(1)</num><intro>The Commissioners must maintain the following registers—</intro><level class="para1" eId="section-164-1-a"><num>(a)</num><content>a register of persons who, by virtue of being book

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-1-a"><num>(a)</num><content>a register of persons who, by virtue of being bookmakers, being treated by section 133 as bookmakers or providing facilities for making bets, are (or may become) liable to pa

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-1-b"><num>(b)</num><content>a register of persons who, by virtue of being bookmakers, are (or may become) liable to pay pool betting duty, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-1-c"><num>(c)</num><content>a register of persons who, by virtue of entering into arrangements for chargeable persons to participate in remote gaming, are (or may become) liable to pay remote gaming dut

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164-2"><num>(2)</num><content>A person falling within any paragraph of subsection (1) may not carry on an activity by virtue of which the person falls within that paragraph without being registered in the register m

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164-3"><num>(3)</num><intro>The Commissioners may make regulations about registration; in particular, the regulations may include provision about—</intro><level class="para1" eId="section-164-3-a"><num>(a)</num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-3-a"><num>(a)</num><content>the procedure for applying for registration (including provision requiring applications to be made electronically);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-3-b"><num>(b)</num><content>the timing of applications (including provision for applications to be made and determined before 1 December 2014);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-3-c"><num>(c)</num><content>the information to be provided;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-3-d"><num>(d)</num><content>notification of changes;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-3-e"><num>(e)</num><content>de-registration;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-164-3-f"><num>(f)</num><content>re-registration after a person ceases to be registered.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164-4"><num>(4)</num><content>The regulations may require a person registered under this section to give notice to the Commissioners before applying for a remote operating licence.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164-5"><num>(5)</num><content>The regulations may permit the Commissioners to impose conditions or requirements on persons registered under this section.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164-6"><num>(6)</num><content>The regulations may include provision for the registration of groups of persons; and may provide for the modification of provisions of this Part in their application to groups.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-164-7"><num>(7)</num><content>The modifications may, for example, include a modification ensuring that each member of a group will be jointly and severally liable for the duty payable by any member of the group.

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-165"><num>165</num><heading>Accounting period</heading><subsection eId="section-165-1"><num>(1)</num><intro>For the purposes of this Part—</intro><level class="para1" eId="section-165-1-a"><num>(a)</num><content><p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-165-1"><num>(1)</num><intro>For the purposes of this Part—</intro><level class="para1" eId="section-165-1-a"><num>(a)</num><content>a period of 3 consecutive months is an accounting period, but</content><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-1-a"><num>(a)</num><content>a period of 3 consecutive months is an accounting period, but</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-1-b"><num>(b)</num><content>the Commissioners may by regulations provide for some other period specified in, or determined in accordance with, the regulations to be an accounting period.</content></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-165-2"><num>(2)</num><content>The first day of an accounting period is such day as the Commissioners may direct.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-165-3"><num>(3)</num><intro>The Commissioners may agree with a person to make either or both of the following changes for the purposes of that person's liability to general betting duty, pool betting duty or remote

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-3-a"><num>(a)</num><content>to treat specified periods (whether longer or shorter than 3 months) as accounting periods;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-3-b"><num>(b)</num><content>to begin accounting periods on days other than those applying by virtue of subsection (2).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-165-4"><num>(4)</num><intro>The Commissioners may by direction make transitional arrangements for periods (whether of 3 months or otherwise) to be treated as accounting periods where—</intro><level class="para1"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-4-a"><num>(a)</num><content>a person becomes or ceases to be registered, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-4-b"><num>(b)</num><content>an agreement under subsection (3) begins or ends.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-165-5"><num>(5)</num><intro>A direction under this section—</intro><level class="para1" eId="section-165-5-a"><num>(a)</num><content>may apply generally or only to a particular case or class of case, and<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-5-a"><num>(a)</num><content>may apply generally or only to a particular case or class of case, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-165-5-b"><num>(b)</num><content>must be published unless it applies only to a particular case.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-166"><num>166</num><heading>Returns</heading><subsection eId="section-166-1"><num>(1)</num><content>The Commissioners may make regulations requiring returns to be made to the Commissioners in respect of general betting

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-166-1"><num>(1)</num><content>The Commissioners may make regulations requiring returns to be made to the Commissioners in respect of general betting duty, pool betting duty and remote gaming duty.</content></sub

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-166-2"><num>(2)</num><intro>The regulations may, in particular, make provision about—</intro><level class="para1" eId="section-166-2-a"><num>(a)</num><content>liability to make a return,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-166-2-a"><num>(a)</num><content>liability to make a return,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-166-2-b"><num>(b)</num><content>timing,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-166-2-d"><num>(d)</num><content>content,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-166-2-e"><num>(e)</num><content>method of making (including provision requiring returns to be made electronically),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-166-2-f"><num>(f)</num><content>declarations,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-166-2-g"><num>(g)</num><content>authentication, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-166-2-h"><num>(h)</num><content>when a return is to be treated as made.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-167"><num>167</num><heading>Payment</heading><subsection eId="section-167-1"><num>(1)</num><content>The Commissioners may by regulations make provision about payment of general betting duty, pool betting duty and remot

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-167-1"><num>(1)</num><content>The Commissioners may by regulations make provision about payment of general betting duty, pool betting duty and remote gaming duty.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-167-2"><num>(2)</num><intro>The regulations may, in particular, make provision about—</intro><level class="para1" eId="section-167-2-a"><num>(a)</num><content>timing (including provision requiring payments to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-167-2-a"><num>(a)</num><content>timing (including provision requiring payments to be made on account),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-167-2-b"><num>(b)</num><content>instalments,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-167-2-c"><num>(c)</num><content>methods of payment (including provision requiring payments to be made electronically),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-167-2-d"><num>(d)</num><content>when payment is to be treated as made, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-167-2-e"><num>(e)</num><content>the process and effect of assessments by the Commissioners of amounts due.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-167-3"><num>(3)</num><content>Subject to regulations under section 163 and this section, section 12 of FA 1994 (assessment) applies in relation to liability to pay general betting duty, pool betting duty and remote

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-168"><num>168</num><heading>Information and records</heading><intro>The Commissioners may by regulations require the provision to such persons, or display in such manner, of such information or records as the regulatio

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-168-a"><num>(a)</num><content>by persons engaging or proposing to engage in any activity by reason of which they are, or may be or become, liable for general betting duty, pool betting duty or remote gaming

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-168-b"><num>(b)</num><content>by persons providing facilities for another to engage in such an activity or entering into any transaction in the course of any such activity.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-169"><num>169</num><heading>Stake funds and gaming prize funds</heading><subsection eId="section-169-1"><num>(1)</num><intro>The Treasury may by regulations make provision as to the circumstances in which—</intro><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-169-1"><num>(1)</num><intro>The Treasury may by regulations make provision as to the circumstances in which—</intro><level class="para1" eId="section-169-1-a"><num>(a)</num><content>the stake money on a bet i

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-169-1-a"><num>(a)</num><content>the stake money on a bet is, or is not, to be treated for the purposes of this Part as assigned to a Chapter 1 stake fund or a Chapter 2 stake fund,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-169-1-b"><num>(b)</num><content>gaming payments are, or are not, to be treated for the purposes of this Part as assigned to a gaming prize fund,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-169-1-c"><num>(c)</num><content>an amount contained in a Chapter 1 stake fund or a Chapter 2 stake fund is, or is not, to be treated for the purposes of this Part as being used otherwise than to provide win

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-169-1-d"><num>(d)</num><content>an amount contained in a gaming prize fund is, or is not, to be treated for the purposes of this Part as being used otherwise than to provide prizes.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-169-2"><num>(2)</num><content>The Commissioners may by notice published by them make provision about Chapter 1 stake funds, Chapter 2 stake funds and gaming prize funds, and such a notice may (in particular) make pr

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-4-crossheading-security-and-enforcement"><headin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-170"><num>170</num><heading>Security for payment</heading><subsection eId="section-170-1"><num>(1)</num><content>The Commissioners may by notice given to a registrable person require the person to give security, or fur

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-170-1"><num>(1)</num><content>The Commissioners may by notice given to a registrable person require the person to give security, or further security, for the payment of any general betting duty, pool betting duty or

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-170-2"><num>(2)</num><intro>The Commissioners may give such a notice only if they consider—</intro><level class="para1" eId="section-170-2-a"><num>(a)</num><content>that there is a serious risk that the duty

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-2-a"><num>(a)</num><content>that there is a serious risk that the duty will not be paid, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-2-b"><num>(b)</num><content>that the person usually lives in or, if a body corporate, is legally constituted in a country or territory with which the United Kingdom does not have satisfactory arrangemen

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-170-3"><num>(3)</num><intro>The notice must specify—</intro><level class="para1" eId="section-170-3-a"><num>(a)</num><content>the amount of security or further security to be given, and</content></level><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-3-a"><num>(a)</num><content>the amount of security or further security to be given, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-3-b"><num>(b)</num><content>the manner in which, and the date by which, the security or further security is to be given.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-170-4"><num>(4)</num><content>That date must not be less than 30 days after the date when the notice is given (and must not be before 1 December 2014).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-170-5"><num>(5)</num><intro>Any requirement imposed by the notice has no effect at any time when—</intro><level class="para1" eId="section-170-5-a"><num>(a)</num><content>the registrable person is entitled un

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-5-a"><num>(a)</num><content>the registrable person is entitled under Chapter 2 of Part 1 of FA 1994 to require a review of, or to bring an appeal against, the decision to give the notice,</content><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-5-b"><num>(b)</num><content>an appeal may ordinarily be brought against a decision on such a review or appeal, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-5-c"><num>(c)</num><content>proceedings on such a review, appeal or further appeal are in progress.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-170-6"><num>(6)</num><intro>A person is a “<term refersTo="#term-registrable-person" eId="term-registrable-person">registrable person</term>” for the purposes of this Part if the person—</intro><level class="pa

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-6-a"><num>(a)</num><content>is, or is required to be, registered under section 164, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-170-6-b"><num>(b)</num><content>has applied for registration under that section.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171"><num>171</num><heading>Appointment of <abbr class="acronym" title="United Kingdom">UK</abbr> representative</heading><subsection eId="section-171-1"><num>(1)</num><content>The Commissioners may by notice given to

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-1"><num>(1)</num><content>The Commissioners may by notice given to a registrable person require the person to appoint a United Kingdom representative.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-2"><num>(2)</num><content>The representative must be a person approved by the Commissioners for the purposes of this section.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-3"><num>(3)</num><content>The Commissioners may give such a notice only if they consider that the registrable person usually lives in or, if a body corporate, is legally constituted in a country or territory wit

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-4"><num>(4)</num><content>The notice must specify the date by which the representative must be appointed.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-5"><num>(5)</num><content>That date must not be less than 30 days after the date when the notice was given (and must not be before 1 December 2014).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-6"><num>(6)</num><intro>It is for the registrable person to decide whether the representative is to have responsibility—</intro><level class="para1" eId="section-171-6-a"><num>(a)</num><content>for making

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-171-6-a"><num>(a)</num><content>for making returns in respect of general betting duty, pool betting duty or remote gaming duty on behalf of the registrable person, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-171-6-b"><num>(b)</num><content>for making such returns and for discharging the registrable person's liability to general betting duty, pool betting duty or remote gaming duty.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-7"><num>(7)</num><content>The notice may be combined with a notice under section 170, and in such a case any requirement contained in the notice under that section ceases to have effect if the registrable person

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-171-8"><num>(8)</num><intro>Any requirement imposed by the notice has no effect at any time when—</intro><level class="para1" eId="section-171-8-a"><num>(a)</num><content>the registrable person is entitled un

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-171-8-a"><num>(a)</num><content>the registrable person is entitled under Chapter 2 of Part 1 of FA 1994 to require a review of, or to bring an appeal against, the decision to give the notice,</content><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-171-8-b"><num>(b)</num><content>an appeal may ordinarily be brought against a decision on such a review or appeal, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-171-8-c"><num>(c)</num><content>proceedings on such a review, appeal or further appeal are in progress.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172"><num>172</num><heading>Security and representatives: review and appeal</heading><subsection eId="section-172-1"><num>(1)</num><content>A decision to give a notice under section 170(1) or 171(1) is to be treated as

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-1"><num>(1)</num><content>A decision to give a notice under section 170(1) or 171(1) is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16 of FA 1994 (customs and excise reviews

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-2"><num>(2)</num><content>Only the registrable person may bring an appeal under section 16 of FA 1994 as applied by subsection (1).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-3"><num>(3)</num><content>The decision appealed against is to be treated for the purposes of that section as a decision as to an ancillary matter.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-4"><num>(4)</num><intro>Such amendments to the notice as are necessary to give effect to any decision on a review, appeal or further appeal must be made by whichever of the following is appropriate in the case i

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-172-4-a"><num>(a)</num><content>the Commissioners,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-172-4-b"><num>(b)</num><content>the appeal tribunal, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-172-4-c"><num>(c)</num><content>the court which has determined an appeal from the appeal tribunal.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-5"><num>(5)</num><content>An appeal under section 16 of FA 1994 as applied by subsection (1) may not be entertained unless any amount of general betting duty, pool betting duty or remote gaming duty (whether or

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-6"><num>(6)</num><content>But an appeal may be entertained despite subsection (5) if, on the application of the registrable person, the Commissioners are satisfied or (the Commissioners not being so satisfied) t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-7"><num>(7)</num><content>Despite sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 (rights of appeal), the decision of the appeal tribunal as to the issue of hardship is final.</content><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-172-8"><num>(8)</num><content>In this section “<term refersTo="#term-appeal-tribunal" eId="term-appeal-tribunal">appeal tribunal</term>” has the same meaning as in Chapter 2 of Part 1 of FA 1994.</content></sub

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-173"><num>173</num><heading>Offence of failing to provide security or appoint representative</heading><subsection eId="section-173-1"><num>(1)</num><intro>A person who is, or is required to be, registered under section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-173-1"><num>(1)</num><intro>A person who is, or is required to be, registered under section 164 is guilty of an offence if the person—</intro><level class="para1" eId="section-173-1-a"><num>(a)</num><content>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-173-1-a"><num>(a)</num><content>is required to give security or further security by a notice under section 170 and does not comply with that requirement, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-173-1-b"><num>(b)</num><content>is required to appoint a representative by a notice under section 171 and does not comply with that requirement.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-173-2"><num>(2)</num><intro>A person guilty of an offence under this section is liable, on summary conviction, to—</intro><level class="para1" eId="section-173-2-a"><num>(a)</num><content>in England and Wales

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-173-2-a"><num>(a)</num><content>in England and Wales, a fine, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-173-2-b"><num>(b)</num><content>in Scotland or Northern Ireland, a fine not exceeding level 5 on the standard scale.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-173-3"><num>(3)</num><content>The reference in subsection (2)(a) to a fine is to be read as a reference to a fine not exceeding level 5 on the standard scale in relation to an offence committed before section 85(1)

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-174"><num>174</num><heading>Fraudulent evasion</heading><subsection eId="section-174-1"><num>(1)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-174-1"><num>(1)</num><content>A person commits an offence if the person is knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of general betting duty, pool betting duty or remote gamin

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-174-2"><num>(2)</num><intro>A person guilty of an offence under subsection (1) is liable on summary conviction to—</intro><level class="para1" eId="section-174-2-a"><num>(a)</num><content>imprisonment for a t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-174-2-a"><num>(a)</num><content>imprisonment for a term not exceeding 12 months,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-174-2-b"><num>(b)</num><intro>a fine not exceeding—</intro><level class="para2" eId="section-174-2-b-i"><num>(i)</num><content>in England and Wales, £20,000 or, if greater, three times the duty which

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-174-2-b-i"><num>(i)</num><content>in England and Wales, £20,000 or, if greater, three times the duty which is unpaid or the payment of which is sought to be avoided, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-174-2-b-ii"><num>(ii)</num><content>in Scotland or Northern Ireland, the statutory maximum or, if greater, three times the duty which is unpaid or the payment of which is sought to be avoided, or</conte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-174-3"><num>(3)</num><intro>A person guilty of an offence under subsection (1) is liable o

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-174-3-a"><num>(a)</num><content>imprisonment for a term not exceeding <ins class

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-174-4"><num>(4)</num><intro>The reference in subsection (2)(a) to 12 months is to be read

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-174-4-a"><num><noteRef href="#key-d1b38896966e8a503fa6df9563a172f8" uk:name="comment

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-174-4-b"><num>(b)</num><content>in Northern Ireland.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-174-3A"><num><ins class="first" ukl:ChangeId="key-dec00f9af761f795d476200e9475d71c-1677762804

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-174-5"><num>(5)</num><content>Section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 does not apply in relation to the offence under subsection (1), but where such an offence is committed be

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-175"><num>175</num><heading>Penalties under section 9 of FA 1994</heading><subsection eId="section-175-1"><num>(1)</num><content>Where general betting duty, pool betting duty or remote gaming duty is payable by a perso

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-175-1"><num>(1)</num><content>Where general betting duty, pool betting duty or remote gaming duty is payable by a person, the person's failure to pay attracts a penalty under section 9 of FA 1994, which is to be cal

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-175-2"><num>(2)</num><content>Any such failure to pay as is mentioned in subsection (1) also attracts daily penalties under that section.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-175-3"><num>(3)</num><intro>Subsection (4) applies to a contravention of—</intro><level class="para1" eId="section-175-3-a"><num>(a)</num><content>section 152 or a notice under that section,</content></le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-3-a"><num>(a)</num><content>section 152 or a notice under that section,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-3-b"><num>(b)</num><content>section 164 or regulations under that section,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-3-c"><num>(c)</num><content>regulations under section 166,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-3-d"><num>(d)</num><content>regulations under section 167,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-3-e"><num>(e)</num><content>regulations under section 168,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-3-f"><num>(f)</num><content>a notice under section 169, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-3-g"><num>(g)</num><content>a notice under section 186.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-175-4"><num>(4)</num><intro>Such a contravention—</intro><level class="para1" eId="section-175-4-a"><num>(a)</num><content>is conduct to which section 9 of FA 1994 applies (penalties), and</content></leve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-4-a"><num>(a)</num><content>is conduct to which section 9 of FA 1994 applies (penalties), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-175-4-b"><num>(b)</num><content>attracts daily penalties under that section.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-176"><num>176</num><heading>Interest</heading><subsection eId="section-176-1"><num>(1)</num><content>This section applies if an order is made under section 104(3) of FA 2009 appointing a day on which sections 101 to 10

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-176-1"><num>(1)</num><content>This section applies if an order is made under section 104(3) of FA 2009 appointing a day on which sections 101 to 103 of that Act are to come into force for the purposes of general bet

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-176-2"><num>(2)</num><content>Interest charged under section 101 of that Act on an amount of such a duty (or an amount enforceable as if it were such a duty) may be enforced as if it were an amount of such a duty pa

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-177"><num>177</num><heading>Suspension and revocation of remote operating licences</heading><content>Schedule 27 makes provision about the suspension and revocation of remote operating licences.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-4-crossheading-offences-and-evidence"><heading>Offences and evidence</heading><section eId="section-1

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-178"><num>178</num><heading>Offences by bodies corporate</heading><intro>Where an offence under this Part is committed by a body corporate, every person who at the date of the commission of the offence is a director, g

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-178-a"><num>(a)</num><content>the offence is committed without the person's consent or connivance, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-178-b"><num>(b)</num><content>the person has exercised all such diligence to prevent its commission as the person ought to have exercised, having regard to the nature of the person's functions in that capac

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-179"><num>179</num><heading>Protection of officers</heading><content>Where an officer of Revenue and Customs takes any action in pursuance of instructions of the Commissioners given in connection with the enforcement o

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-180"><num>180</num><heading>Evidence by certificate, <abbr title="Et cetera" xml:lang="la">etc</abbr></heading><subsection eId="section-180-1"><num>(1)</num><intro>A certificate of the Commissioners—</intro><level

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-180-1"><num>(1)</num><intro>A certificate of the Commissioners—</intro><level class="para1" eId="section-180-1-a"><num>(a)</num><content>that any notice required by or under this Part to be given to them had

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-180-1-a"><num>(a)</num><content>that any notice required by or under this Part to be given to them had or had not been given at any date,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-180-1-b"><num>(b)</num><content>that any registration required by or under this Part had or had not been effected at any date,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-180-1-c"><num>(c)</num><content>that any return required by or under this Part had not been made at any date, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-180-1-d"><num>(d)</num><content>that any duty shown as due in any return made in pursuance of this Part or in any assessment made under section 12 of FA 1994 had not been paid at any date,</content></le

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-180-2"><num>(2)</num><content>A photograph of any document furnished to the Commissioners for the purposes of this Part and certified by them to be such a photograph is admissible in any proceedings, whether civil o

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-180-3"><num>(3)</num><content>Any document purporting to be a certificate under subsection (1) or (2) is to be treated as being such a certificate until the contrary is proved.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-181"><num>181</num><heading>Facilities capable of being used in United Kingdom: burden of proof</heading><subsection eId="section-181-1"><num>(1)</num><content>This section applies where, in civil proceedings in any co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-181-1"><num>(1)</num><content>This section applies where, in civil proceedings in any court or tribunal, it is necessary to determine whether the facilities used to make a bet or to participate in remote gaming were

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-181-2"><num>(2)</num><content>The burden of proof lies on any person claiming that the facilities were not capable of being so used.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-4-crossheading-review-and-appeal"><heading>Review and appeal</heading><section eId="section-182"><num

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-182"><num>182</num><heading>Review and appeal</heading><subsection eId="section-182-1"><num>(1)</num><content>The decisions mentioned in subsection (2) are to be treated as if they were listed in subsection (2) of sect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-182-1"><num>(1)</num><content>The decisions mentioned in subsection (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise decisions: meaning of “relevant decis

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-182-2"><num>(2)</num><intro>The decisions are—</intro><level class="para1" eId="section-182-2-a"><num>(a)</num><content>a decision consisting in the giving of a direction under section 153(3),</content></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-182-2-a"><num>(a)</num><content>a decision consisting in the giving of a direction under section 153(3),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-182-2-b"><num>(b)</num><content>a decision to direct that section 160(2) is not to apply in a specified case,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-182-2-c"><num>(c)</num><content>a decision under regulations by virtue of section 164(3), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-182-2-d"><num>(d)</num><content>a decision to refuse an agreement relating to a person's liability to general betting duty, pool betting duty or remote gaming duty under section 165(3).</content></level

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-182-3"><num>(3)</num><content>A decision mentioned in subsection (2) is to be treated as an ancillary matter for the purposes of sections 14 to 16 of FA 1994.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-4-cro

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-183"><num>183</num><heading>Bet</heading><content>In this Part “<term refersTo="#term-bet" eId="term-bet">bet</term>” does not include any bet made or stake hazarded in the course of, or incidentally to, any gaming.</

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-184"><num>184</num><heading>Pool betting</heading><subsection eId="section-184-1"><num>(1)</num><content>For the purposes of this Part, a bet is to be treated as being made by way of pool betting unless it is a bet at

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-184-1"><num>(1)</num><content>For the purposes of this Part, a bet is to be treated as being made by way of pool betting unless it is a bet at fixed odds.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-184-2"><num>(2)</num><intro>In particular, bets are to be treated as being made by way of pool betting wherever a number of persons make bets—</intro><level class="para1" eId="section-184-2-a"><num>(a)</num><con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-184-2-a"><num>(a)</num><content>on terms that the winnings of such of those persons as are winners are to be, or to be a share of, or to be determined by reference to, the stake money paid or agreed to be p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-184-2-b"><num>(b)</num><content>on terms that the winnings of such of those persons as are winners are to be, or are to include, an amount (not determined by reference to the stake money paid or agreed to b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-184-2-c"><num>(c)</num><content>on the basis that the winners or their winnings are, to any extent, to be at the discretion of the promoter or some other person.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-184-3"><num>(3)</num><content>Where there is or has been issued any advertisement or other publication calculated to encourage in persons making bets of any description with or through a bookmaker a belief that such

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-185"><num>185</num><heading>Fixed odds</heading><subsection eId="section-185-1"><num>(1)</num><intro>A bet is at fixed odds for the purposes of this Part only if, when making the bet, each of the persons making it know

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-185-1"><num>(1)</num><intro>A bet is at fixed odds for the purposes of this Part only if, when making the bet, each of the persons making it knows or can know the amount the person will win, except in so far as that

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-185-1-a"><num>(a)</num><content>the result of the event or events betted on,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-185-1-b"><num>(b)</num><content>any such event taking place or producing a result,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-185-1-c"><num>(c)</num><content>the numbers taking part in any such event,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-185-1-d"><num>(d)</num><content>the starting prices or totalisator odds for any such event, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-185-1-e"><num>(e)</num><content>the time when the person's bet is received by any person with or through whom it is made.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-185-2"><num>(2)</num><content>A bet made with or through a person carrying on a business of receiving or negotiating bets and made in the course of that business is not a bet at fixed odds for the purposes of this P

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-185-3"><num>(3)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-starting-prices" eId="term-starting-prices">starting prices</term>” means, in relation to any

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-crca-2005" eId="term-crca-2005"><abbr class="acronym" title="Commissioners for Revenue and Customs Act">CRCA</abbr> 2005</term>” means the Commissioners for Revenue and Customs A

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-5-paragraph-11-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-6-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-6-paragraph-2-1"><num>(1)</num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-10-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-10-paragraph-1-1"><num>(1)</num><content>In section 270 of ITA 2007 (assessment on withdrawal or reduction of relief), in subsection (1), afte

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-15-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-15-paragraph-4-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-15-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-15-paragraph-8-1"><num>(1)</num><content>Paragraphs <ref href="#schedule-15-paragraph-9">9</ref> and <ref href="#schedule-15-paragraph-10">10<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-17-paragraph-11-1"><num>(1)</num><content>Subject to sub-paragraph <ref href="#schedule-17-paragraph-11-2">(2)</ref>, the amendments made by

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-21-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-21-paragraph-1-1"><num>(1)</num><content>Section 1 of CEMA 1979 (interpretation) is amended as follows.</content></subparagraph><subparagr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-19" class="schProv1"><num>19</num><subparagraph eId="schedule-28-paragraph-19-1"><num>(1)</num><content>Section 23A (meaning of “relevant machine game”) of VATA 1994 is amended as follows.</content>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-22" class="schProv1"><num>22</num><content>The Gambling Act 2005 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-paragraph-23" class="schProv1"><num>23</num><content><mod>In section 67 (remote operati

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-15-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-15-paragraph-9-1"><num>(1)</num><content>The amount (if any) by which the company’s adjuste

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-17-paragraph-12-1"><num>(1)</num><content>Section <ref href="#d28e68157">850C</ref> of ITTOIA 2005 has effect for periods of account beginni

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-15-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-15-paragraph-10-1"><num>(1)</num><intro>For the purpose of determining the amount of acti

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-17-paragraph-13-1"><num>(1)</num><content>Section <ref href="#d28e68659">850D</ref> of ITTOIA 2005 has effect for periods of account beginni

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-paragraph-24" class="schProv1"><num>24</num><content><mod>In section 118 (suspension of

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-paragraph-25" class="schProv1"><num>25</num><content><mod>After that section insert—<qu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-17-paragraph-14-1"><num>(1)</num><content>The amendments made by paragraphs <ref href="#schedule-17-paragraph-8">8</ref> and <ref href="#sch

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-paragraph-26" class="schProv1"><num>26</num><content><mod>In section 119 (revocation of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1"><num>(a)</num><content>dutiable excise goods a person has obtained outside the United Kingdom, or</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-26-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-26-paragraph-8-1"><num>(1)</num><content>Paragraph 29 (“excluded” equity and liabilities: protected deposits) is amended as follows.</cont

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-26-paragraph-11-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-27-paragraph-3-1"><num>(1)</num><content>After the review request period has ended, the Commissioners may direct the Gambling Commission to su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-27-paragraph-7-1"><num>(1)</num><intro>The Gambling Commission requires the consent of the Commissioners to issue a remote operating licence t

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-2" class="schProv1"><num>2</num><content>Schedule 4 to the Co-operative and Community Benefit Societies Act 2014 (consequential amendments) is amended as follows.</content></paragraph>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1"><num>(a)</num><content>in relation to Chapter 2, has the meaning given by section 204(1);</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-21-paragraph-2" class="schProv1"><num>2</num><content><mod>In section 39 of CEMA 1979 (ent

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-24-paragraph-5" class="schProv1"><num>5</num><content>Stamp duty is not chargeable under Schedule 13 to FA 1999 (transfers on sale) on instruments relating to stock or marketable securities admitted to trading on a

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-24-paragraph-8" class="schProv1"><num>8</num><content>In paragraphs 5 to 7 “listed” and “recognised growth market” are to be construed in accordance with section 99A of FA 1986 (inserted by paragraph <ref href="#sch

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-24-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-24-paragraph-11-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-15" class="schProv1"><num>15</num><content>FA 1994 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-21" class="schProv1"><num>21</num><content>Omit paragraph 27 of Schedule 1 to the Criminal Justice and Police Act 2001 (application of section 50 to power of seizure under paragraph 16(2) of Schedule 1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-28" class="schProv1"><num>28</num><content>FA 2009 is amended as follows.</content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="wrapper2"><intro>For “the start date”, see section 10(3).</intro><subparagraph eId="schedule-2-paragraph-1-2"><num>(2)</num><intro>The maximum allowance under section 51A of <abbr class="acronym" title="Civil Aviat

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-15" class="schProv1"><num>15</num><content>The amendments made by this Schedule come into force on 1 August 2014.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-7" class="schProv1"><num>7</num><content><mod>In Schedule 22 to FA 2000 (tonna

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-1" class="schProv1"><num>1</num><content>Part 4 of FA 2004 (pension schemes etc) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-33" class="schProv1"><num>33</num><content>TCGA 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-84" class="schProv1"><num>84</num><content>The Individual Savings Account Regulations 1998 are amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-34" class="schProv1"><num>34</num><content>In section 236A (relief for transfers to share incentive plans) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-85" class="schProv1"><num>85</num><intro>In regulation 2 (interpretation) in p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-85-a"><num>(a)</num><content>omit the definition of “approved SIP”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-85-b"><num>(b)</num><content>in the definitions of “ceasing to be subject to the plan”, “participant” and “plan shares” for “an approved” substitute “a Schedule 2”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-8-paragraph-85-c"><num>(c)</num><content><mod>at the appropriate place insert—<q

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-35" class="schProv1"><num>35</num><subparagraph eId="schedule-8-paragraph-35-1"><num>(1)</num><content>Section 238A (share schemes and share incentives) is amended as follows.</content></subparagraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-86" class="schProv1"><num>86</num><content>In regulation 7 (qualifying investments) in paragraph (2)(h)(iii) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-36" class="schProv1"><num>36</num><content>Schedule 7C (relief for transfers to share plans) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-87" class="schProv1"><num>87</num><intro>In regulation 34 (capital gains tax: adaptation of enactments) in paragraph (2)(a)—</intro><level class="para1" eId="schedule-8-paragraph-87-a"><num>(a)</num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-87-a"><num>(a)</num><content>in the inserted subsections (12)(b)(iii) and (13)(d) for “an approved” substitute “a Schedule 2”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-87-b"><num>(b)</num><content>in the inserted subsection (13)(c) for “approved” substitute “Schedule 2”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-37" class="schProv1"><num>37</num><content>In the title for “<inline name="smallCaps">approved</inline>” substitute “<inline name="smallCaps">Schedule 2</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-38" class="schProv1"><num>38</num><content>In paragraph 2 (conditions relating to disposal) in sub-paragraph (1) for “approved” substitute “a Schedule 2 SIP”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-39" class="schProv1"><num>39</num><content>Schedule 7D (share schemes and share incentives) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-40" class="schProv1"><num>40</num><content>In the title omit “<inline name="smallCaps">Approved</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-41" class="schProv1"><num>41</num><content>In the title of Part 1 for “<inline name="smallCaps">Approved</inline>” substitute “<inline name="smallCaps">Schedule 2</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-42" class="schProv1"><num>42</num><subparagraph eId="schedule-8-paragraph-42-1"><num>(1)</num><content>Paragraph 1 (introduction to Part 1) is amended as follows.</content></subparagraph><subparagrap

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-43" class="schProv1"><num>43</num><content>In paragraph 2 (gains accruing to trustees) in sub-paragraph (1)(a) omit “approved”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-14" class="schProv1"><num>14</num><intro>In Schedule 54A to FA 2009 (which is

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-4-paragraph-14-a"><num>(a)</num><content><mod>in sub-paragraph (2), omit the “o

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-4-paragraph-14-b"><num>(b)</num><content><mod>in sub-paragraph (4), for “(e)” substitute <quotedText>“ (h) ”</quotedText>.</mod></content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-183" class="schProv1"><num>183</num><content>TCGA 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-232" class="schProv1"><num>232</num><content>This Part is treated as having come into force on 6 April 2014.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-19" class="schProv1"><num>19</num><content>The amendments made by paragraphs <ref href="#schedule-18-paragraph-2">2</ref> and <ref href="#schedule-18-paragraph-3">3</ref> come into force on 1 January 20

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-184" class="schProv1"><num>184</num><content>In section 238A (share schemes and share incentives) in subsection (2)(c) for “approved” substitute “Schedule 4”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-233" class="schProv1"><num>233</num><content>The amendments made by paragraphs <ref href="#schedule-8-paragraph-227">227</ref> and <ref href="#schedule-8-paragraph-231">231</ref> above have no effect in

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-16" class="schProv1"><num>16</num><intro>In section 12 (assessments to excise duty), in subsection (2)(c)—</intro><level class="para1" eId="schedule-28-paragraph-16-a"><num>(a)</num><content>omit

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-28-paragraph-16-b"><num>(b)</num><content>after “2012” insert “or Part 3 of the Finance Act 2014”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-29" class="schProv1"><num>29</num><intro>The Table in paragraph 1 of Schedule 55 (penalty for failure to make returns etc) is amended as follows—</intro><level class="para1" eId="schedule-28-paragra

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-28-paragraph-29-a"><num>(a)</num><content>in item 23 (general betting duty), for “paragraph 2 of Schedule 1 to BGDA 1981” substitute “section 166 of FA 2014”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-28-paragraph-29-b"><num>(b)</num><content>in item 24 (pool betting duty), for “paragraph 2A of Schedule 1 to BGDA 1981” substitute “section 166 of FA 2014”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-28-paragraph-29-c"><num>(c)</num><content>in item 28 (remote gaming duty), for “26K of BGDA 1981” substitute “166 of FA 2014”.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-17" class="schProv1"><num>17</num><content>Omit section 13A(2)(ga) (relevant decision: double taxation relief repayment).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-28-paragraph-30" class="schProv1"><num>30</num><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-185" class="schProv1"><num>185</num><content>Part 3 of Schedule 7D (CSOP schemes) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-234" class="schProv1"><num>234</num><subparagraph eId="schedule-8-paragraph-234-1"><num>(1)</num><content>Section <ref href="#d28e49255">421JA</ref> of ITEPA 2003 (as inserted by paragraph <ref href="#sc

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-186" class="schProv1"><num>186</num><content>In the title for “<inline name="smallCaps">Approved</inline>” substitute “<inline name="smallCaps">Schedule 4</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-18" class="schProv1"><num>18</num><subparagraph eId="schedule-28-paragraph-18-1"><num>(1)</num><content>Paragraph 6 of Schedule 5 (decisions subject to review and appeal) is amended as follows.</con

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-187" class="schProv1"><num>187</num><subparagraph eId="schedule-8-paragraph-187-1"><num>(1)</num><content>Paragraph 11 (introduction) is amended as follows.</content></subparagraph><subparagraph eId=

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-188" class="schProv1"><num>188</num><content>In paragraph 12 (relief where income tax charged in respect of grant of option) in sub-paragraph (4)(b) for “approved” substitute “a Schedule 4 CSOP scheme”.<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-189" class="schProv1"><num>189</num><content>In paragraph 13 (market value rule not to apply) in sub-paragraphs (1)(a) and (3) for “approved” substitute “a Schedule 4 CSOP scheme”.</content></paragra

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-1-paragraph-13-1"><num>(1)</num><content>Chapter 3 of Part 8A of CTA 2010 (profits arising from the exploitation of patents <abbr title="Et c

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-88" class="schProv1"><num>88</num><content>The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 are revoked.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-146" class="schProv1"><num>146</num><content>This Part is treated as having come into force on 6 April 2014.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-1-paragraph-14-1"><num>(1)</num><content>Part 12 of CTA 2010 (real estate investment trusts) is amended as follows.</content></subparagra

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-147" class="schProv1"><num>147</num><content>Paragraphs <ref href="#schedule-8-paragraph-148">148</ref> to <ref href="#schedule-8-paragraph-157">157</ref> below apply in relation to an SAYE option scheme

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-3" class="schProv1"><num>3</num><intro>In paragraph 47 (which amends section 140E of TCGA 1992)—</intro><level class="para1" eId="schedule-39-paragraph-3-a"><num>(a)</num><content>in sub-paragrap

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-3-a"><num>(a)</num><content>in sub-paragraph (2), after “Co-operative and Community Benefit Societies Act 2014” insert “or a society registered or treated as registered under the Industrial an

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-3-b"><num>(b)</num><content>in sub-paragraph (3), after “Co-operative and Community Benefit Societies Act 2014” insert “, a society registered or treated as registered under the Industrial and

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-4" class="schProv1"><num>4</num><content>In paragraph 48 (which amends section 140F of TCGA 1992) after “Co-operative and Community Benefit Societies Act 2014” insert “or a society registered or treated

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-15" class="schProv1"><num>15</num><subparagraph eId="schedule-1-paragraph-15-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-148" class="schProv1"><num>148</num><subparagraph eId="schedule-8-paragraph-148-1"><num>(1)</num><content>If the scheme was an approved SAYE option scheme immediately before 6 April 2014, this paragraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-16" class="schProv1"><num>16</num><content><mod>In section 1119 of CTA 2010 (C

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-149" class="schProv1"><num>149</num><subparagraph eId="schedule-8-paragraph-149-1"><num>(1)</num><content>If the scheme was an approved SAYE option scheme immediately before 6 April 2014, the amendment m

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-5" class="schProv1"><num>5</num><content>In paragraph 49 (which amends section 140G of TCGA 1992) after “Co-operative and Community Benefit Societies Act 2014” insert “or a society registered or treated

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-6" class="schProv1"><num>6</num><intro>In paragraph 50 (which amends section 170 of TCGA 1992)—</intro><level class="para1" eId="schedule-39-paragraph-6-a"><num>(a)</num><content>in sub-paragraph

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-6-a"><num>(a)</num><content>in sub-paragraph (2), for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “(see section 1119 of that Act)”, and</c

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-6-b"><num>(b)</num><content>in sub-paragraph (3), for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “(see section 1119 of CTA 2010)”.</conte

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-1-paragraph-17" class="schProv1"><num>17</num><s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-150" class="schProv1"><num>150</num><content>If the scheme was an approved SAYE option scheme immediately before 6 April 2014, on and after that date the scheme has effect with any modifications needed t

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-151" class="schProv1"><num>151</num><subparagraph eId="schedule-8-paragraph-151-1"><num>(1)</num><content>This paragraph applies if, immediately before 6 April 2014, the scheme was an approved SAYE optio

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-7" class="schProv1"><num>7</num><content>In paragraph 53 (which amends Schedule 7AC of TCGA 1992) for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “(see

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-39-paragraph-8" class="schProv1"><num>8</num><intro>In paragraph 82 (which amends paragrap

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-8-a"><num>(a)</num><content>omit the “or” following paragraph (b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-39-paragraph-8-b"><num>(b)</num><content><mod>at the end of paragraph (c) insert

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-152" class="schProv1"><num>152</num><subparagraph eId="schedule-8-paragraph-152-1"><num>(1)</num><content>The amendment made by paragraph <ref href="#schedule-8-paragraph-112">112</ref> above has no effe

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-153" class="schProv1"><num>153</num><subparagraph eId="schedule-8-paragraph-153-1"><num>(1)</num><content>The amendments made by paragraph <ref href="#schedule-8-paragraph-113">113</ref> above have no ef

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-39-paragraph-9" class="schProv1"><num>9</num><intro>In paragraph 94 (which amends section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-9-a"><num>(a)</num><content>omit the “or” following paragraph (a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-39-paragraph-9-b"><num>(b)</num><content><mod>after paragraph (b) insert—<quoted

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-39-paragraph-10" class="schProv1"><num>10</num><intro>In paragraph 105 (which amends secti

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-10-a"><num>(a)</num><content>omit the “or” following paragraph (a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-39-paragraph-10-b"><num>(b)</num><content><mod>at the end of paragraph (b) inser

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-154" class="schProv1"><num>154</num><subparagraph eId="schedule-8-paragraph-154-1"><num>(1)</num><content>This paragraph applies if, immediately before 6 April 2014, the scheme was an approved SAYE optio

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-155" class="schProv1"><num>155</num><subparagraph eId="schedule-8-paragraph-155-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-39-paragraph-11" class="schProv1"><num>11</num><intro>In paragraph 110 (which amends secti

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-11-a"><num>(a)</num><content>omit the “or” following paragraph (a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-39-paragraph-11-b"><num>(b)</num><content><mod>after paragraph (b) insert—<quote

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-39-paragraph-12" class="schProv1"><num>12</num><intro>In paragraph 158 (which amends secti

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-12-a"><num>(a)</num><content>omit the “or” following paragraph (a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-39-paragraph-12-b"><num>(b)</num><content><mod>at the end of paragraph (b) inser

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-156" class="schProv1"><num>156</num><content>If the scheme was an approved SAYE option scheme before 6 April 2014, the amendments made by this Part do not affect the deductions which may be made in relat

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-157" class="schProv1"><num>157</num><content>The amendments made by paragraph <ref href="#schedule-8-paragraph-118">118</ref> above do not affect a notice given in relation to the scheme under paragraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-39-paragraph-13" class="schProv1"><num>13</num><content><mod>In paragraph 168 (which amend

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-39-paragraph-14" class="schProv1"><num>14</num><intro>In paragraph 171 (which amends section 118 of TIOPA 2010)—</intro><level class="para1" eId="schedule-39-paragraph-14-a"><num>(a)</num><content>in sub-para

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-14-a"><num>(a)</num><content>in sub-paragraph (2), after “Co-operative and Community Benefit Societies Act 2014” insert “or a society registered or treated as registered under the Industrial a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-39-paragraph-14-b"><num>(b)</num><content>in sub-paragraph (3), after “Co-operative and Community Benefit Societies Act 2014” insert “, a society registered or treated as registered under the Industrial an

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-186"><num>186</num><heading><abbr class="acronym" title="United Kingdom">UK</abbr> person</heading><subsection eId="section-186-1"><num>(1)</num><intro>In this Part “<term refersTo="#term-uk-person" eId="term-uk-perso

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-186-1"><num>(1)</num><intro>In this Part “<term refersTo="#term-uk-person" eId="term-uk-person"><abbr class="acronym" title="United Kingdom">UK</abbr> person</term>” means—</intro><level class="para1" eId="sect

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-1-a"><num>(a)</num><content>an individual who usually lives in the United Kingdom, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-1-b"><num>(b)</num><content>a body corporate which is legally constituted in the United Kingdom.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-186-2"><num>(2)</num><intro>The Treasury may by regulations—</intro><level class="para1" eId="section-186-2-a"><num>(a)</num><content>amend the definition of “<abbr class="acronym" title="United Kingdom">UK<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-2-a"><num>(a)</num><content>amend the definition of “<abbr class="acronym" title="United Kingdom">UK</abbr> person” in subsection (1),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-2-b"><num>(b)</num><content>make provision as to the cases in which a person is, or is not, a <abbr class="acronym" title="United Kingdom">UK</abbr> person for the purposes of this Part, and</conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-2-c"><num>(c)</num><content>make provision about bets made, and arrangements to participate in remote gaming entered into, by bodies of persons unincorporate.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-186-3"><num>(3)</num><intro>The Commissioners may by notice published by them—</intro><level class="para1" eId="section-186-3-a"><num>(a)</num><content>specify steps that must be taken in order to determine w

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-3-a"><num>(a)</num><content>specify steps that must be taken in order to determine whether a person making a bet or entering into arrangements to participate in remote gaming is a <abbr class="acronym"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-3-b"><num>(b)</num><content>specify who must take those steps,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-3-c"><num>(c)</num><content>specify circumstances in which a person making a bet or entering into arrangements to participate in remote gaming is to be treated as a <abbr class="acronym" title="United K

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-186-3-d"><num>(d)</num><content>specify circumstances in which a person making a bet or entering into arrangements to participate in remote gaming is to be treated as not being a <abbr class="acronym" title

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-187"><num>187</num><heading>On-course betting and excluded betting</heading><subsection eId="section-187-1"><num>(1)</num><intro>A bet is an on-course bet for the purposes of this Part if it—</intro><level class="p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-187-1"><num>(1)</num><intro>A bet is an on-course bet for the purposes of this Part if it—</intro><level class="para1" eId="section-187-1-a"><num>(a)</num><content>is made by a person present at a horse or do

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-187-1-a"><num>(a)</num><content>is made by a person present at a horse or dog race meeting or by a bookmaker,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-187-1-b"><num>(b)</num><content>is not made through an agent of an individual making the bet or through an intermediary, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-187-1-c"><num>(c)</num><intro>is made—</intro><level class="para2" eId="section-187-1-c-i"><num>(i)</num><content>with a bookmaker present at the meeting, or</content></level><level class="para2"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-187-1-c-i"><num>(i)</num><content>with a bookmaker present at the meeting, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-187-1-c-ii"><num>(ii)</num><content>by means of a totalisator situated in the United Kingdom, using facilities provided at the meeting by or by arrangement with the person operating the totalisator.</co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-187-2"><num>(2)</num><intro>A bet is an excluded bet for the purposes of this Part if—</intro><level class="para1" eId="section-187-2-a"><num>(a)</num><content>it is not made in or from the United Kingdom, an

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-187-2-a"><num>(a)</num><content>it is not made in or from the United Kingdom, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-187-2-b"><num>(b)</num><content>the facilities used to receive or negotiate the bet or (in the case of pool betting) to conduct the pool betting operations are not capable of being used in or from the Unite

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-187-3"><num>(3)</num><content>The Treasury may by regulations amend subsection (2).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-188"><num>188</num><heading>Gaming</heading><subsection eId="section-188-1"><num>(1)</num><intro

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-188-1"><num>(1)</num><intro>In this Part—</intro><level class="para1" eId="section-188-1-a"><num>(a)</num><content>“<term refersTo="#term-gaming" eId="term-gaming">gaming</term>” means playing a game of chanc

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-188-1-a"><num>(a)</num><content>“<term refersTo="#term-gaming" eId="term-gaming">gaming</term>” means playing a game of chance for a prize, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-188-1-b"><num>(b)</num><content>“<term refersTo="#term-game-of-chance" eId="term-game-of-chance">game of chance</term>” has the meaning given by section 6(2) of the Gambling Act 2005.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-188-2"><num>(2)</num><intro>For the purposes of subsection (1)—</intro><level class="para1" eId="section-188-2-a"><num>(a)</num><content>“<term refersTo="#term-playing-a-game-of-chance" eId="term-playing-a-ga

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-188-2-a"><num>(a)</num><content>“<term refersTo="#term-playing-a-game-of-chance" eId="term-playing-a-game-of-chance">playing a game of chance</term>” is to be read in accordance with section 6(3) of the Gam

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-188-2-b"><num>(b)</num><content>“<term refersTo="#term-prize" eId="term-prize">prize</term>” does not include the opportunity to play the game again.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-188-3"><num><ins class="first" ukl:ChangeId="key-68354135dea165d7978173c79d22c86c-15224292076

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-188-3-a"><num><ins ukl:ChangeId="key-68354135dea165d7978173c79d22c86c-1522429207635" ukl:CommentaryRef="key-68354135dea165d7978173c79d22c86c">(a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-188-3-b"><num><ins ukl:ChangeId="key-68354135dea165d7978173c79d22c86c-1522429207635" ukl:CommentaryRef="key-68354135dea165d7978173c79d22c86c">(b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-188-3-b-ii"><num><ins ukl:ChangeId="key-68354135dea165d7978173c79d22c86c-1522429207635" ukl:CommentaryRef="key-68354135dea165d7978173c79d22c86c"

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-189"><num>189</num><heading>Other definitions</heading><intro>In this Part—</intro><hcontainer name="definition"><content>“<term refersTo="#term-betting-facilities" eId="term-betting-facilities">betting faciliti

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="definition"><content><ins class="first" ukl:ChangeId="key-b631d209579deb99fef95cc5c51fcdb1-152192

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-6-paragraph-11" class="schProv1"><num>11</num><s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-7-paragraph-9-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-74" class="schProv1"><num>74</num><content>Chapter 1 of Part 11 of CTA 2009 (relief for employee share acquisition schemes: share incentive plans) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-89" class="schProv1"><num>89</num><content>This Part is treated as having come into force on 6 April 2014.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-1" class="schProv1"><num>1</num><content>ITEPA 2003 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-21-paragraph-3" class="schProv1"><num>3</num><content><mod>In CEMA 1979, after section 60

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-21-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-21-paragraph-10-1"><num>(1)</num><content>Any power to make regulations conferred by virtue of this Schedule comes into force on the day on

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-25-paragraph-1" class="schProv1"><num>1</num><content>IHTA 1984 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-25-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-25-paragraph-4-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-2" class="schProv1"><num>2</num><intro>In paragraph 15 (chargeable equity and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-26-paragraph-2-a"><num>(a)</num><content>in sub-paragraph (2)(c), for “finally,” substitute “finally (subject to sub-paragraph (6))”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-26-paragraph-2-b"><num>(b)</num><content><mod>for sub-paragraph (6) substitute—<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-26-paragraph-10-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-26-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-26-paragraph-13-1"><num>(1)</num><intro>This paragraph applies where—</intro><level class="para1" eId="schedule-26-paragraph-13-1-a"><nu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-31-paragraph-1" class="schProv1"><num>1</num><content>This Schedule makes special provision about the application of Chapter 2 to partners and partnerships.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-31-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-31-paragraph-4-1"><num>(1)</num><content>Section 208 applies, in relation to a partnership follower notice, in accordance with this paragraph.

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-32-paragraph-2-1"><num>(1)</num><intro>This paragraph applies where—</intro><level class="para1" eId="schedule-32-paragraph-2-1-a"><num>(a

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-32-paragraph-5-1"><num>(1)</num><content>This paragraph applies where a partner payment notice has been given to a relevant partner under para

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-32-paragraph-8-1"><num>(1)</num><content>Section 227 (withdrawal, modification or suspension of accelerated payment notice) applies in relatio

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-18" class="schProv1"><num>18</num><subparagraph eId="schedule-37-paragraph-18-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-21-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-21-paragraph-4-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-21-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-21-paragraph-11-1"><num>(1)</num><content>Schedule 55 to FA 2009 (including the amendments of that Schedule made by Schedule 10 to F(No.3)A

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-3" class="schProv1"><num>3</num><intro>In paragraph 17 (chargeable equity and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-26-paragraph-3-a"><num>(a)</num><content>in sub-paragraph (6)(c), for “finally,” substitute “finally (subject to sub-paragraph (16))”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-26-paragraph-3-b"><num>(b)</num><content>in sub-paragraph (12)(c), for “finally,” substitute “finally (subject to sub-paragraph (16))”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-26-paragraph-3-c"><num>(c)</num><content><mod>for sub-paragraph (16) substitute—

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-75" class="schProv1"><num>75</num><subparagraph eId="schedule-8-paragraph-75-1"><num>(1)</num><content>Section 983 (overview of Chapter) is amended as follows.</content></subparagraph><subparagraph e

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-90" class="schProv1"><num>90</num><content>Paragraphs <ref href="#schedule-8-paragraph-91">91</ref> to <ref href="#schedule-8-paragraph-96">96</ref> below apply in relation to a SIP established before 6

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-2" class="schProv1"><num>2</num><content>Part 2 (employment income: charge to tax) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-76" class="schProv1"><num>76</num><subparagraph eId="schedule-8-paragraph-76-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-91" class="schProv1"><num>91</num><subparagraph eId="schedule-8-paragraph-91-1"><num>(1)</num><content>If the SIP was an approved SIP immediately before 6 April 2014, this paragraph applies to any provis

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-3" class="schProv1"><num>3</num><content>In section 6 (nature of charge to tax on employment income), in subsection (3A), for “Chapter 5A” substitute “Chapter 5B”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-21-paragraph-5" class="schProv1"><num>5</num><content>In consequence of the provision made by paragraph 4, in section 103 of F(No.2)A 1987 (consumption in port of goods transhipped for use as stores etc), omit subse

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-4" class="schProv1"><num>4</num><intro>In paragraph 19 (chargeable equity and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-26-paragraph-4-a"><num>(a)</num><content>in sub-paragraph (6)(c), for “finally,” substitute “finally (subject to sub-paragraph (16))”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-26-paragraph-4-b"><num>(b)</num><content>in sub-paragraph (12)(c), for “finally,” substitute “finally (subject to sub-paragraph (16))”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-26-paragraph-4-c"><num>(c)</num><content><mod>for sub-paragraph (16) substitute—

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-5" class="schProv1"><num>5</num><intro>In paragraph 21 (chargeable equity and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-26-paragraph-5-a"><num>(a)</num><content>in sub-paragraph (2)(c), for “finally,” substitute “finally (subject to sub-paragraph (6))”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-26-paragraph-5-b"><num>(b)</num><content><mod>for sub-paragraph (6) substitute—<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-77" class="schProv1"><num>77</num><subparagraph eId="schedule-8-paragraph-77-1"><num>(1)</num><content>Section 988 (deductions for running expenses) is amended as follows.</content></subparagraph><su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-92" class="schProv1"><num>92</num><subparagraph eId="schedule-8-paragraph-92-1"><num>(1)</num><content>If the SIP was an approved SIP immediately before 6 April 2014, the amendments made by paragraph <re

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-4" class="schProv1"><num>4</num><content>In section 10 (meaning of “taxable earnings” and “taxable specific income”), in subsection (4), for the words from “Chapter 5A” to the end substitute “Chapter 5B

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-78" class="schProv1"><num>78</num><content>In section 989 (deduction for contribution to plan trust) in subsection (1)(a) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-93" class="schProv1"><num>93</num><content>If the SIP was an approved SIP immediately before 6 April 2014, on and after that date the SIP and the plan trust have effect with any modifications needed to r

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-9-paragraph-5" class="schProv1"><num>5</nu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-26-paragraph-6" class="schProv1"><num>6</num><intro>In paragraph 27 (determination of fore

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-26-paragraph-6-a"><num>(a)</num><content>in sub-paragraph (2)(c), for “finally,” substitute “finally (subject to sub-paragraph (6))”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-26-paragraph-6-b"><num>(b)</num><content><mod>for sub-paragraph (6) substitute—<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-26-paragraph-7" class="schProv1"><num>7</num><content>The amendments made by paragraphs 2 to 6 have effect in relation to chargeable periods ending on or after 1 January 2015.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-79" class="schProv1"><num>79</num><content>In section 994 (deduction for providing free or matching shares) in subsection (1) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-94" class="schProv1"><num>94</num><subparagraph eId="schedule-8-paragraph-94-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-6" class="schProv1"><num>6</num><content>Part 7 (employment income: income and exemptions relating to securities) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-80" class="schProv1"><num>80</num><content>In section 995 (deduction for additional expense in providing partnership shares) in subsection (1)(a) for “an approved” substitute “a Schedule 2”.</content

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-95" class="schProv1"><num>95</num><content>If the SIP was an approved SIP before 6 April 2014, the amendments made by this Part do not affect the deductions which may be made in relation to the SIP under

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-7" class="schProv1"><num>7</num><content><mod>In section 418 (other related pr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-81" class="schProv1"><num>81</num><content>In section 997 (no deduction for expenses in providing dividend shares) in subsection (1) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-96" class="schProv1"><num>96</num><content>The amendments made by paragraph <ref href="#schedule-8-paragraph-31">31</ref> above do not affect a notice given in relation to the SIP under paragraph 93 of S

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-8" class="schProv1"><num>8</num><content>Omit section 421E (employment-related securities: exclusions, residence etc).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-82" class="schProv1"><num>82</num><content>For the cross-heading before section 998 substitute “Plan ceasing to be a Schedule 2 SIP”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-9" class="schProv1"><num>9</num><content><mod>In section 425 (no charge in res

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-83" class="schProv1"><num>83</num><subparagraph eId="schedule-8-paragraph-83-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-9-paragraph-10-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-11" class="schProv1"><num>11</num><content><mod>In section 430 (election for o

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-12" class="schProv1"><num>12</num><content><mod>In section 431 (election for f

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-13" class="schProv1"><num>13</num><content><mod>In section 446T (securities ac

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-14" class="schProv1"><num>14</num><content>Omit section 474 (cases where Chapter 5 of Part 7 of ITEPA 2003 (employment-related securities options) does not apply).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-15" class="schProv1"><num>15</num><content><mod>In section 480 (securities opt

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-9-paragraph-16-1"><num>(1)</num><content>Section 540 (no charge on acquisition of shares as taxable benefit) is amended as follows.</cont

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-17" class="schProv1"><num>17</num><content>Part 7A (employment income provided through third parties) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-18" class="schProv1"><num>18</num><content>In section 554L (exclusions: earmarking for employee share schemes (3)), in subsection (10)(c)(i), for “section 474” substitute “Chapter 5B of Part 2”.</con

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-19" class="schProv1"><num>19</num><subparagraph eId="schedule-9-paragraph-19-1"><num>(1)</num><content>Section 554M (exclusions: earmarking for employee share schemes (4)) is amended as follows.</con

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-20" class="schProv1"><num>20</num><subparagraph eId="schedule-9-paragraph-20-1"><num>(1)</num><content>Section 554N (exclusions: other cases involving employment-related securities etc) is amended as fol

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-21" class="schProv1"><num>21</num><content>In Chapter 4 of Part 11 (PAYE: special types of income), in section 700A (employment-related securities etc: remittance basis), in subsection (3), for “41A” sub

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1"><num>(a)</num><content>by means of a totalisator, and</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-3" class="schProv1"><num>3</num><content><mod>In Chapter 3 of Part 4 of FA 200

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-5-paragraph-6-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-5-paragraph-9" class="schProv1"><num>9</num><intro>In paragraph 31(8) of Schedule 36 to FA 2004 (“block transfer” has meaning given by paragraph 22(6) of Schedule 36 to FA 2004)—</intro><level class="para1" eId=

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-5-paragraph-9-a"><num>(a)</num><content>after “22(6)” insert “and (6A)”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-5-paragraph-9-b"><num>(b)</num><content>at the end insert “, and reading paragraph 22(6A)(c) as if its reference to paragraph 22(7)(a) were a reference to sub-paragraph (3) of this paragraph.”</content

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-13" class="schProv1"><num>13</num><content><mod>In section 166 of FA 2004 (pay

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-17" class="schProv1"><num>17</num><content><mod>In section 255 (assessments un

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-97" class="schProv1"><num>97</num><content>Chapter 7 of Part 7 of ITEPA 2003 (employment income: income and exemptions relating to securities: SAYE option schemes) is amended as follows.</content></p

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-221" class="schProv1"><num>221</num><content>In the second column of the Table in section 98 of TMA 1970 (special returns etc) omit the entry for paragraph 52 of Schedule 5 to ITEPA 2003.</content></

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-22" class="schProv1"><num>22</num><content>TCGA 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-10-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-10-paragraph-5-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-15-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-15-paragraph-7-1"><num>(1)</num><content>This paragraph applies in relation to any oil field whose development (in whole or in part) is author

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-15" class="schProv1"><num>15</num><content><mod>At the end of Part 9 of ITTOI

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-21" class="schProv1"><num>21</num><content>The amendments made by this Part have effect for the tax year 2014-15 and subsequent tax years.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-10" class="schProv1"><num>10</num><content>CEMA 1979 is amended as follows</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-20" class="schProv1"><num>20</num><subparagraph eId="schedule-28-paragraph-20-1"><num>(1)</num><content>Schedule 1 to FA 1997 (gaming duty: administration and enforcement) is amended as follows.</co

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-14" class="schProv1"><num>14</num><content>Where the monitored promoter referred to in section 248(2) is a partnership, paragraphs (a), (b) and (d) of that subsection are to be read as referring to deta

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-28-paragraph-11-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-5-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-5-paragraph-10-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-5-paragraph-14" class="schProv1"><num>14</num><content>In section 282(1) and (2) of FA 2004 (making of regulations and orders) for “Board of Inland Revenue” substitute “Commissioners for Her Majesty’s Revenue and Cu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-18" class="schProv1"><num>18</num><content>In section 272 (trustees etc liable as scheme administrator) in subsection (4) after “applying in relation to the pension scheme” insert “or by reason of sectio

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-98" class="schProv1"><num>98</num><content>In the title omit “<inline name="smallCaps">Approved</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-23" class="schProv1"><num>23</num><content>In section 119A (increase in expenditure by reference to tax charged in relation to employment-related securities), in subsection (5A), for “unremitted foreign

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-7-paragraph-19" class="schProv1"><num>19</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-99" class="schProv1"><num>99</num><subparagraph eId="schedule-8-paragraph-99-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-24" class="schProv1"><num>24</num><subparagraph eId="schedule-9-paragraph-24-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-28-paragraph-12" class="schProv1"><num>12</num><content><mod>After section 118BC insert—<q

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-28-paragraph-13-1"><num>(1)</num><content>Section 118BD (inspection powers: supplementary provision) is amended as follows.</content></s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-20" class="schProv1"><num>20</num><content><mod>In section 273 (members liable

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-100" class="schProv1"><num>100</num><content>In section 517 (share options to which Chapter applies) in subsection (1)(a) for “an approved” substitute “a Schedule 3”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-25" class="schProv1"><num>25</num><content>In section 144ZB (exception to rule in section 144ZA), in subsection (2)(a), omit “or would, apart from section 474 of that Act, apply”.</content></paragrap

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-7-paragraph-21-1"><num>(1)</num><content>Section 274 (supplementary) is amended as follows.</content></subparagraph><subparagraph eId="sc

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-101" class="schProv1"><num>101</num><subparagraph eId="schedule-8-paragraph-101-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-26" class="schProv1"><num>26</num><content>In section 149A (employment-related securities options), in subsection (1)(b), omit “or would, apart from section 474 of that Act, apply”.</content></paragr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-14" class="schProv1"><num>14</num><content>In section 118G(1) (offence of failing comply with requirements imposed under Part 9A), for “or 118BC(4)” substitute “, 118BC(4) or 118BCA(4)”.</content></

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-22" class="schProv1"><num>22</num><content>Sections 272A to 272C (as inserted by paragraph <ref href="#schedule-7-paragraph-19">19</ref>) have effect for cases where the relevant day falls on or after 1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-102" class="schProv1"><num>102</num><content>Schedule 3 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-27" class="schProv1"><num>27</num><intro>In section 149AA (restricted and conv

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-9-paragraph-27-a"><num>(a)</num><content><mod>after “include” insert <quotedText

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-9-paragraph-27-b"><num>(b)</num><content><mod>at the end insert <quotedText star

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-103" class="schProv1"><num>103</num><content>In the title omit “<inline name="smallCaps">Approved</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-28" class="schProv1"><num>28</num><content>In section 288 (interpretation), in subsection (1A), omit “or would, apart from section 474 of that Act, apply”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-104" class="schProv1"><num>104</num><content>In the cross-heading before paragraph 1 for “Approval of” substitute “Introduction to Schedule 3”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-9-paragraph-29" class="schProv1"><num>29</num><content><mod>In section 809K of ITA 2007 (r

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-105" class="schProv1"><num>105</num><subparagraph eId="schedule-8-paragraph-105-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-30" class="schProv1"><num>30</num><content>CTA 2009 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-106" class="schProv1"><num>106</num><content>In the title of Part 2 omit <inline name="smallCaps">“for approval”</inline>.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-31" class="schProv1"><num>31</num><content>In section 1017 (condition relating to employee’s income tax position for CT relief following acquisition of shares pursuant to option), omit subsections (2) to

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-107" class="schProv1"><num>107</num><content>In the cross-heading before paragraph 4 omit “for approval”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-32" class="schProv1"><num>32</num><content>In section 1025 (additional CT relief available if shares are restricted shares), omit subsections (3) to (5).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-108" class="schProv1"><num>108</num><content><mod>For paragraph 5 (general res

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-9-paragraph-33" class="schProv1"><num>33</num><content>In section 1032 (meaning of “chargeable event” for the purposes of additional CT relief in cases involving convertible securities), omit subsections (3) to (5).

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-109" class="schProv1"><num>109</num><content><mod>In paragraph 17 (requirement

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-110" class="schProv1"><num>110</num><content>In paragraph 25 (requirements as to contributions to savings arrangements) in sub-paragraph (3)(a) for “approved” substitute “Schedule 3”.</content></para

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-111" class="schProv1"><num>111</num><subparagraph eId="schedule-8-paragraph-111-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-112" class="schProv1"><num>112</num><content>In paragraph 32 (exercise of options: death) after “exercised” insert “at any time”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-113" class="schProv1"><num>113</num><intro>In paragraph 34 (exercise of options: scheme-related employment ends) in sub-paragraph (5)—</intro><level class="para1" eId="schedule-8-paragraph-113-a"><nu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-113-a"><num>(a)</num><content>omit paragraph (a) and the “or” after it, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-113-b"><num>(b)</num><content>in paragraph (b) after “organiser” insert “where the transfer is not a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employme

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-114" class="schProv1"><num>114</num><subparagraph eId="schedule-8-paragraph-114-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-115" class="schProv1"><num>115</num><subparagraph eId="schedule-8-paragraph-115-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-116" class="schProv1"><num>116</num><subparagraph eId="schedule-8-paragraph-116-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-117" class="schProv1"><num>117</num><content><mod>For Part 8 substitute—<quote

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-118" class="schProv1"><num>118</num><subparagraph eId="schedule-8-paragraph-118-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-119" class="schProv1"><num>119</num><content><mod>After paragraph 47 insert—<q

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-120-a"><num>(a)</num><content>omit the entry for “approved”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" class="para1" eId="schedule-8-paragraph-120-b"><num>(b)</num><cont

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" eId="section-190"><num>190</num><heading>Index</heading><content><

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-3-chapter-4-crossheading-supplementary"><heading>Supple

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-191"><num>191</num><heading>Amounts not in sterling</heading><subsection eId="section-191-1"><num>(1)</num><content>If any amount of stake money, gaming payment, winnings or prize is in a currency or method of payment

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-191-1"><num>(1)</num><content>If any amount of stake money, gaming payment, winnings or prize is in a currency or method of payment other than sterling, it is to be treated for the purposes of this Part as being the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-191-2"><num>(2)</num><intro>The equivalent amount in sterling, in relation to any day, is to be determined by reference to—</intro><level class="para1" eId="section-191-2-a"><num>(a)</num><content>the London

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-191-2-a"><num>(a)</num><content>the London closing exchange rate for the previous day, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-191-2-b"><num>(b)</num><content>if no such rate exists, the rate specified in or determined in accordance with a notice published by the Commissioners.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-192"><num>192</num><heading>Limited liability partnerships</heading><subsection eId="section-192-1"><num>(1)</num><content>This Part applies to limited liability partnerships as it applies to companies.</content></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-192-1"><num>(1)</num><content>This Part applies to limited liability partnerships as it applies to companies.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-192-2"><num>(2)</num><content>In its application to a limited liability partnership, references to a director of a company are references to a member of the limited liability partnership.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-193"><num>193</num><heading>Effect of imposition of duties</heading><content>The imposition by this Part of general betting duty, pool betting duty, or remote gaming duty does not make lawful anything which is unlawful

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-194"><num>194</num><heading>Regulations</heading><subsection eId="section-194-1"><num>(1)</num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-194-1"><num>(1)</num><intro>Regulations under this Part—</intro><level class="para1" eId="section-194-1-a"><num>(a)</num><content>may make provision which applies generally or only for specified cases or purp

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-1-a"><num>(a)</num><content>may make provision which applies generally or only for specified cases or purposes,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-1-b"><num>(b)</num><content>may make different provision for different cases or purposes,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-1-c"><num>(c)</num><content>may include incidental, consequential, transitional or transitory provision,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-1-d"><num>(d)</num><content>may confer a discretion on the Commissioners, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-1-e"><num>(e)</num><content>may make provision by reference to things specified in a notice published by the Commissioners in accordance with the regulations (and not withdrawn by a subsequent notice).<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-194-2"><num>(2)</num><content>Regulations under this Part are to be made by statutory instrument.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-194-3"><num>(3)</num><content>A statutory instrument containing regulations under this Part is subject to annulment in pursuance of a resolution of the House of Commons.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-194-4"><num>(4)</num><intro>But the following provisions of this section apply instead of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-4-a"><num>(a)</num><content>regulations under section 161(5) which have the effect of adding to the class of activities in respect of which remote gaming duty is chargeable;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-194-4-zza"><num><ins class="first" ukl:ChangeId="key-b5fba00c64a146d5a61b278ed712820

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-194-4-za"><num><ins class="first" ukl:ChangeId="key-87d30aa9ec46c6200564edfe08ce17f9

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-4-b"><num>(b)</num><content>regulations under section 169(1) which have the effect of increasing the amount of duty that is chargeable in any case;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-4-c"><num>(c)</num><content>regulations under section 186(2) which have the effect of adding to the class of persons falling within the definition of “<abbr class="acronym" title="United Kingdom">UK</a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-4-d"><num>(d)</num><content>regulations under section 187(3).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-194-5"><num>(5)</num><intro>In such a case—</intro><level class="para1" eId="section-194-5-a"><num>(a)</num><content>the statutory instrument containing the regulations must be laid before the House of Common

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-5-a"><num>(a)</num><content>the statutory instrument containing the regulations must be laid before the House of Commons, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-5-b"><num>(b)</num><content>the regulations cease to have effect at the end of the period of 28 days beginning with the day on which the instrument was made unless, before the end of that period, the in

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-194-6"><num>(6)</num><intro>In reckoning the 28-day period, no account is to be taken of any time during which—</intro><level class="para1" eId="section-194-6-a"><num>(a)</num><content>Parliament is dissolved

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-6-a"><num>(a)</num><content>Parliament is dissolved or prorogued, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-6-b"><num>(b)</num><content>the House of Commons is adjourned for more than 4 days.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-194-7"><num>(7)</num><intro>If regulations cease to have effect as a result of subsection (5), that does not—</intro><level class="para1" eId="section-194-7-a"><num>(a)</num><content>affect anything previousl

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-7-a"><num>(a)</num><content>affect anything previously done under the regulations, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-194-7-b"><num>(b)</num><content>prevent the making of new regulations.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-195"><num>195</num><heading>Notices</heading><content>A notice published by the Commissioners under this Part may be revised or replaced by them.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-196"><num>196</num><heading>Consequential amendments and repeals</heading><content>Schedule 28 contains consequential amendments and repeals.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-197"><num>197</num><heading>Transitional and saving provisions</heading><content>Schedule 29 contains transitional and saving provisions.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-198"><num>198</num><heading>Commencement and effect</heading><subsection eId="section-198-1"><num>(1)</num><content>This Part (except sections 164(2), 173 and 196 and Schedule 28) comes into force on the day on which t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-198-1"><num>(1)</num><content>This Part (except sections 164(2), 173 and 196 and Schedule 28) comes into force on the day on which this Act is passed.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-198-2"><num>(2)</num><intro>The following provisions come into force on 1 December 2014—</intro><level class="para1" eId="section-198-2-a"><num>(a)</num><content>section 164(2),</content></level><level cl

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-2-a"><num>(a)</num><content>section 164(2),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-2-b"><num>(b)</num><content>section 173, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-2-c"><num>(c)</num><content>paragraphs 1 to 27 and 31 of Schedule 28 (and section 196 so far as relating to those paragraphs).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-198-3"><num>(3)</num><content>Paragraphs 28 to 30 of Schedule 28 (and section 196 so far as relating to those paragraphs) come into force on such day as the Treasury may by order made by statutory instrument appoint

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-198-4"><num>(4)</num><intro>An order under subsection (3)—</intro><level class="para1" eId="section-198-4-a"><num>(a)</num><content>may commence a provision generally or only for specified purposes, and</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-4-a"><num>(a)</num><content>may commence a provision generally or only for specified purposes, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-4-b"><num>(b)</num><content>may appoint different days for different provisions or for different purposes.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-198-5"><num>(5)</num><intro>Sections 125 to 182 have effect for the purposes of accounting periods beginning on or after 1 December 2014, and—</intro><level class="para1" eId="section-198-5-a"><num>(a)</num><con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-5-a"><num>(a)</num><content>the charges under sections 127(1), 129(1), 130(1), 135(1) and 144(1) are on bets made on or after that date,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-5-b"><num>(b)</num><content>the charge under section 141(2) is in respect of bets determined on or after that date, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-198-5-c"><num>(c)</num><content>the charge under section 155(1) is on games of chance that begin to be played on or after that date.</content></level>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="part-4"><num>PART 4</num><heading>Follower notices and accelerated payments</heading><chapter eId="p

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="part-4-chapter-1"><num>CHAPTER 1</num><heading>Introduction</heading><hcontainer name="crossheading" ukl

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-1-crossheading-overview"><heading>Overview</i

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-199"><num>199</num><heading>Overview of Part 4</heading><intro>In this Part—</intro><leve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-199-a"><num>(a)</num><content>sections 200 to 203 set out the main defined terms used in the Part,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-199-b"><num>(b)</num><content>Chapter 2 makes provision for follower notices and for penalties if account is not taken of judicial rulings which lay down principles or give reasoning relevant to tax cases,<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-199-c"><num>(c)</num><intro>Chapter 3 makes—</intro><level class="para2" eId=

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-199-c-i"><num>(i)</num><content>provision for accelerated payments to be made on account of tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-199-c-ii"><num>(ii)</num><content>provision restricting the circumstances in whic

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-199-c-iii"><num>(iii)</num><content>provision to enable a court to prevent repaym

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-199-c-iv"><num><ins ukl:ChangeId="key-9ce5f896c808e1358af0a6840cf0f42e-1518189645985" ukl:CommentaryRef="key-9ce5f896c808e1358af0a6840cf0f42e">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-199-d"><num>(d)</num><intro>Chapter 4—</intro><level class="para2" eId="section-199-d-i"><num>(i)</num><content>makes special provision about the application of this Part in relation to stamp duty la

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-199-d-i"><num>(i)</num><content>makes special provision about the application of this Part in relation to stamp duty land tax and annual tax for enveloped dwellings,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-199-d-ii"><num>(ii)</num><content>confers a power to extend the provisions of this Part to other taxes, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-199-d-iii"><num>(iii)</num><content>makes amendments consequential on this Part.</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-1-crossheading-main-definitions"><heading>Mai

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-200"><num>200</num><heading>“Relevant tax”</heading><intro>In this Part, “<term refersTo="#t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-200-a"><num>(a)</num><content>income tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-200-b"><num>(b)</num><content>capital gains tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-200-c"><num>(c)</num><content>corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-200-d"><num>(d)</num><content>inheritance tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-200-ca"><num><ins class="first" ukl:ChangeId="key-f95657520613d234a730e6581ff239e3-1

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-200-e"><num>(e)</num><content>stamp duty land tax, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-200-f"><num>(f)</num><content>annual tax on enveloped dwellings.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-201"><num>201</num><heading>“Tax advantage” and “tax arrangements”</heading><subsection eId="section-201-1"><num>(1)</num><content>This section applies for the purposes of this Part.</content></subsection><subsect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-201-1"><num>(1)</num><content>This section applies for the purposes of this Part.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-201-2"><num>(2)</num><intro>“<term refersTo="#term-tax-advantage" eId="term-tax-advantage">Tax advantage</term>” includes—</intro><level class="para1" eId="section-201-2-a"><num>(a)</num><content>relief or in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-201-2-a"><num>(a)</num><content>relief or increased relief from tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-201-2-b"><num>(b)</num><content>repayment or increased repayment of tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-201-2-c"><num>(c)</num><content>avoidance or reduction of a charge to tax or an assessment to tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-201-2-d"><num>(d)</num><content>avoidance of a possible assessment to tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-201-2-e"><num>(e)</num><content>deferral of a payment of tax or advancement of a repayment of tax, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-201-2-f"><num>(f)</num><content>avoidance of an obligation to deduct or account for tax.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-201-3"><num>(3)</num><content>Arrangements are “tax arrangements” if, having regard to all the circumstances, it would be reasonable to conclude that the obtaining of a tax advantage was the main purpose, or one of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-201-4"><num>(4)</num><content>“<term refersTo="#term-arrangements" eId="term-arrangements">Arrangements</term>” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not le

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-202"><num>202</num><heading>“Tax enquiry” and “return”</heading><subsection eId="section-202-1"><num>(1)</num><content>This section applies for the purposes of this Part.</content></subsection><subsection eId="sec

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-202-1"><num>(1)</num><content>This section applies for the purposes of this Part.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-202-2"><num>(2)</num><intro>“<term refersTo="#term-tax-enquiry" eId="term-tax-enquiry">Tax enquiry</term>” means—</intro><level class="para1" eId="section-202-2-a"><num>(a)</num><content>an enquiry under sect

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-2-a"><num>(a)</num><content>an enquiry under section 9A or 12AC of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (enquiries into self-assessment returns for income tax and capital g

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-2-b"><num>(b)</num><content>an enquiry under paragraph 5 of Schedule 1A to that Act (enquiry into claims made otherwise than by being included in a return),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-2-c"><num>(c)</num><content>an enquiry under paragraph 24 of Schedule 18 to FA 1998 (enquiry into company tax return for corporation tax <abbr title="Et cetera" xml:lang="la">etc</abbr>), including an e

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-2-d"><num>(d)</num><content>an enquiry under paragraph 12 of Schedule 10 to FA 2003 (enquiries into <abbr class="acronym" title="Stamp Duty Land Tax">SDLT</abbr> returns),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-2-e"><num>(e)</num><content>an enquiry under paragraph 8 of Schedule 33 to FA 2013 (enquiries into annual tax for enveloped dwellings returns), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-2-f"><num>(f)</num><content>a deemed enquiry under subsection (6).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-202-3"><num>(3)</num><intro>The period during which an enquiry is in progress—</intro><level class="para1" eId="section-202-3-a"><num>(a)</num><content>begins with the day on which notice of enquiry is given,

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-3-a"><num>(a)</num><content>begins with the day on which notice of enquiry is given, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-3-b"><num>(b)</num><content>ends with the day on which the enquiry is completed.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-202-4"><num>(4)</num><content>Subsection (3) is subject to subsection (6).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-202-5"><num>(5)</num><intro>In the case of inheritance tax, each of the following is to be treated as a return—</intro><level class="para1" eId="section-202-5-a"><num>(a)</num><content>an account delivered by

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-5-a"><num>(a)</num><content>an account delivered by a person under section 216 or 217 of <abbr class="acronym" title="Inheritance Tax Act">IHTA</abbr> 1984 (including an account delivered in accordance

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-5-b"><num>(b)</num><content>a statement or declaration which amends or is otherwise connected with such an account produced by the person who delivered the account;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-5-c"><num>(c)</num><content>information or a document provided by a person in accordance with regulations under section 256 of that Act;</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-202-6"><num>(6)</num><intro>An enquiry is deemed to be in progress, in relation to a return to which subsection (5) applies, during the period which—</intro><level class="para1" eId="section-202-6-a"><num>(a)</n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-6-a"><num>(a)</num><content>begins with the time the account is delivered or (as the case may be) the statement, declaration, information or document is produced, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-202-6-b"><num>(b)</num><content>ends when the person is issued with a certificate of discharge under section 239 of that Act, or is discharged by virtue of section 256(1)(b) of that Act, in respect of the r

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-203"><num>203</num><heading>“Tax appeal”</heading><intro>In this Part “<term refersTo="#term

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-a"><num>(a)</num><content>an appeal under section 31 of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (income tax: appeals against amendments of self-assessment, amendments made by

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-b"><num>(b)</num><content>an appeal under paragraph 9 of Schedule 1A to <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (income tax: appeals against amendments made by closure notices

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-c"><num>(c)</num><content>an appeal under section 705 of ITA 2007 (income tax: appeals against counteraction notices),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-d"><num>(d)</num><content>an appeal under paragraph 34(3) or 48 of Schedule 18 to FA 1998 (corporation tax: appeals against amendment of a company's return made by closure notice, assessments other than

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-e"><num>(e)</num><content>an appeal under section 750 of CTA 2010 (corporation tax: appeals against counteraction notices),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-f"><num>(f)</num><content>an appeal under section 222 of <abbr class="acronym" title="Inheritance Tax Act">IHTA</abbr> 1984 (appeals against <abbr class="acronym" title="Her Majesty's Revenue and Custom

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-203-ea"><num><ins class="first" ukl:ChangeId="key-51aa3e69fe06d8805cef4263808e940b-1

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-g"><num>(g)</num><content>an appeal under paragraph 35 of Schedule 10 to FA 2003 (stamp duty land tax: appeals against amendment of self-assessment, discovery assessments, <abbr title="Et cetera" xml:la

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-h"><num>(h)</num><content>an appeal under paragraph 35 of Schedule 33 to FA 2013 (annual tax on enveloped dwellings: appeals against amendment of self-assessment, discovery assessments, <abbr title="Et

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-203-i"><num>(i)</num><intro>an appeal against any determination of—</intro><level class="para2" eId="section-203-i-i"><num>(i)</num><content>an appeal within paragraphs (a) to (h), or</content></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-203-i-i"><num>(i)</num><content>an appeal within paragraphs (a) to (h), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-203-i-ii"><num>(ii)</num><content>an appeal within this paragraph.</content></level>

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="part-4-chapter-2"><num>CHAPTER 2</num><heading>Follower notices</heading><hcontainer name="crossheading"

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-2-crossheading-giving-of-follower-notices"><heading>Giving of follower notices</heading><section eId=

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-204"><num>204</num><heading>Circumstances in which a follower notice may be given</heading><subsection eId="section-204-1"><num>(1)</num><content><abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</ab

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-204-1"><num>(1)</num><content><abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> may give a notice (a “follower notice”) to a person (“P”) if Conditions A to D are met.</content></subse

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-204-2"><num>(2)</num><intro>Condition A is that—</intro><level class="para1" eId="section-204-2-a"><num>(a)</num><content>a tax enquiry is in progress into a return or claim made by P in relation to a relevan

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-204-2-a"><num>(a)</num><content>a tax enquiry is in progress into a return or claim made by P in relation to a relevant tax, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-204-2-b"><num>(b)</num><intro>P has made a tax appeal (by notifying <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> or otherwise) in relation to a relevant tax, but that appeal h

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-204-2-b-i"><num>(i)</num><content>determined by the tribunal or court to which it is addressed, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-204-2-b-ii"><num>(ii)</num><content>abandoned or otherwise disposed of.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-204-3"><num>(3)</num><content>Condition B is that the return or claim or, as the case may be, appeal is made on the basis that a particular tax advantage (“the asserted advantage”) results from particular tax arrang

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-204-4"><num>(4)</num><content>Condition C is that <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> is of the opinion that there is a judicial ruling which is relevant to the chosen arrange

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-204-5"><num>(5)</num><content>Condition D is that no previous follower notice has been given to the same person (and not withdrawn) by reference to the same tax advantage, tax arrangements, judicial ruling and tax p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-204-6"><num>(6)</num><intro>A follower notice may not be given after the end of the period of 12 months beginning with the later of—</intro><level class="para1" eId="section-204-6-a"><num>(a)</num><content>th

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-204-6-a"><num>(a)</num><content>the day on which the judicial ruling mentioned in Condition C is made, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-204-6-b"><num>(b)</num><content>the day the return or claim to which subsection (2)(a) refers was received by <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> or (as the case may

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-205"><num>205</num><heading>“Judicial ruling” and circumstances in which a ruling is “relevant”</heading><subsection eId="section-205-1"><num>(1)</num><content>This section applies for the purposes of this Chapter.</p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-205-1"><num>(1)</num><content>This section applies for the purposes of this Chapter.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-205-2"><num>(2)</num><content>“<term refersTo="#term-judicial-ruling" eId="term-judicial-ruling">Judicial ruling</term>” means a ruling of a court or tribunal on one or more issues.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-205-3"><num>(3)</num><intro>A judicial ruling is “relevant” to the chosen arrangements if—</intro><level class="para1" eId="section-205-3-a"><num>(a)</num><content>it relates to tax arrangements,</conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-205-3-a"><num>(a)</num><content>it relates to tax arrangements,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-205-3-b"><num>(b)</num><content>the principles laid down, or reasoning given, in the ruling would, if applied to the chosen arrangements, deny the asserted advantage or a part of that advantage, and</co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-205-3-c"><num>(c)</num><content>it is a final ruling.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-205-4"><num>(4)</num><intro>A judicial ruling is a “final ruling” if it is—</intro><level class="para1" eId="section-205-4-a"><num>(a)</num><content>a ruling of the Supreme Court, or</content></level><le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-205-4-a"><num>(a)</num><content>a ruling of the Supreme Court, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-205-4-b"><num>(b)</num><intro>a ruling of any other court or tribunal in circumstances where—</intro><level class="para2" eId="section-205-4-b-i"><num>(i)</num><content>no appeal may be made against

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-205-4-b-i"><num>(i)</num><content>no appeal may be made against the ruling,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-205-4-b-ii"><num>(ii)</num><content>if an appeal may be made against the ruling with permission, the time limit for applications has expired and either no application has been made or permission has been re

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-205-4-b-iii"><num>(iii)</num><content>if such permission to appeal against the ruling has been granted or is not required, no appeal has been made within the time limit for appeals, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-205-4-b-iv"><num>(iv)</num><content>if an appeal was made, it was abandoned or otherwise disposed of before it was determined by the court or tribunal to which it was addressed.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-205-5"><num>(5)</num><content>Where a judicial ruling is final by virtue of sub-paragraph (ii), (iii) or (iv) of subsection (4)(b), the ruling is treated as made at the time when the sub-paragraph in question is fir

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-206"><num>206</num><heading>Content of a follower notice</heading><intro>A follower notice must—</intro><level class="para1" eId="section-206-a"><num>(a)</num><content>identify the judicial ruling in respect of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-206-a"><num>(a)</num><content>identify the judicial ruling in respect of which Condition C in section 204 is met,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-206-b"><num>(b)</num><content>explain why <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> considers that the ruling meets the requirements of section 205(3), and</content></l

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-206-c"><num>(c)</num><content>explain the effects of sections 207 to 210.</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-2-crossheading-representations"><heading>Representations</heading><section eId="section-207"><num>207

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-207"><num>207</num><heading>Representations about a follower notice</heading><subsection eId="section-207-1"><num>(1)</num><intro>Where a follower notice is given under section 204, P has 90 days beginning with the day

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-207-1"><num>(1)</num><intro>Where a follower notice is given under section 204, P has 90 days beginning with the day that notice is given to send written representations to <abbr class="acronym" title="Her Majesty's

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-207-1-a"><num>(a)</num><content>Condition A, B or D in section 204 was not met,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-207-1-b"><num>(b)</num><content>the judicial ruling specified in the notice is not one which is relevant to the chosen arrangements, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-207-1-c"><num>(c)</num><content>the notice was not given within the period specified in subsection (6) of that section.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-207-2"><num>(2)</num><content><abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> must consider any representations made in accordance with subsection (1).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-207-3"><num>(3)</num><intro>Having considered the representations, <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> must determine whether to—</intro><level class="para1" eId="section-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-207-3-a"><num>(a)</num><content>confirm the follower notice (with or without amendment), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-207-3-b"><num>(b)</num><content>withdraw the follower notice,</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-2-crossheading-penalties"><heading>Penalties<

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208"><num>208</num><heading>Penalty if corrective action not taken in response to follower notice</heading><subsection eId="section-208-1"><num>(1)</num><co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-1"><num>(1)</num><content>This section applies where a follower notice is given to P (and not withdrawn).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-2"><num>(2)</num><content>P is liable to pay a penalty if the necessary corrective action is not taken in respect of the denied advantage (if any) before the specified time.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-3"><num>(3)</num><content>In this Chapter “<term refersTo="#term-the-denied-advantage" eId="term-the-denied-advantage">the denied advantage</term>” means so much of the asserted advantage (see section 204(3)) a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-4"><num>(4)</num><content>The necessary corrective action is taken in respect of the denied advantage if (and only if) P takes the steps set out in subsections (5) and (6).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-5"><num>(5)</num><intro>The first step is that—</intro><level class="para1" eId="section-208-5-a"><num>(a)</num><content>in the case of a follower notice given by virtue of section 204(2)(a), P amends a r

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-5-a"><num>(a)</num><content>in the case of a follower notice given by virtue of section 204(2)(a), P amends a return or claim to counteract the denied advantage;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-5-b"><num>(b)</num><content>in the case of a follower notice given by virtue of section 204(2)(b), P takes all necessary action to enter into an agreement with <abbr class="acronym" title="Her Majesty's

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-6"><num>(6)</num><intro>The second step is that P notifies <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>—</intro><level class="para1" eId="section-208-6-a"><num>(a)</num><conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-6-a"><num>(a)</num><content>that P has taken the first step, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-6-b"><num>(b)</num><content>of the denied advantage and (where different) the additional amount which has or will become due and payable in respect of tax by reason of the first step being taken.</c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-7"><num>(7)</num><content>In determining the additional amount which has or will become due and payable in respect of tax for the purposes of subsection (6)(b), it is to be assumed that, where P takes the necess

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208-8"><num>(8)</num><intro>In this Chapter—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-the-specified-time" eId="term-t

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-tax-adviser" eId="term-tax-adviser">tax adviser</term>” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-21-paragraph-6" class="schProv1"><num>6</num><content><mod>In CEMA 1979, after section 60A

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-22-paragraph-6-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-27-paragraph-1-1"><num>(1)</num><intro>The Commissioners may give a breach notice to the holder of a remote operating licence if it appears to

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-27-paragraph-4-1"><num>(1)</num><intro>The Commissioners may direct the Gambling Commission to reinstate a remote operating licence suspended

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-27-paragraph-8-1"><num>(1)</num><intro>A notice under this Schedule—</intro><level class="para1" eId="schedule-27-paragraph-8-1-a"><num>(a

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-32-paragraph-1-1"><num>(1)</num><content>This paragraph applies for the purposes of this Schedule.</content></subparagraph><subparagraph e

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-32-paragraph-4-1"><num>(1)</num><intro>The partner payment notice given to a relevant partner must—</intro><level class="para1" eId="sched

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-32-paragraph-7" class="schProv1"><num>7</num><intro>Section 226 (penalty for failure to make accelerated payment on time) applies to accelerated partner payments as if—</intro><level class="para1" eId="schedule-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-32-paragraph-7-a"><num>(a)</num><content>references in that section to the accelerated payment were to the accelerated partner payment,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-32-paragraph-7-b"><num>(b)</num><content>references to P were to the relevant partner, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-32-paragraph-7-c"><num>(c)</num><content>“the payment period” had the meaning given by paragraph 6(5).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-36-paragraph-3-1"><num>(1)</num><intro>Accordingly, for the purposes of this Part of this Act a partnership is taken—</intro><level class=

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-6" class="schProv1"><num>6</num><content>A monitoring notice that is given to a partnership must state that it is a partnership monitoring notice.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-36-paragraph-9-1"><num>(1)</num><intro>Sub-paragraphs (2) and (3) apply where—</intro><level class="para1" eId="schedule-36-paragraph-9-1-

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-37-paragraph-23-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-21-paragraph-7" class="schProv1"><num>7</num><co

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-22-paragraph-7-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-27-paragraph-5-1"><num>(1)</num><content>An appeal tribunal may direct the Gambling Commission to reinstate a remote operating licence suspend

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-9" class="schProv1"><num>9</num><content>References in this Schedule to the holder of a remote operating licence are to the person to whom the licence is or was issued.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-21-paragraph-8" class="schProv1"><num>8</num><co

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-8" class="schProv1"><num>8</num><content><mod>For Part 3 of the Schedule (und

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-22-paragraph-9-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-22-paragraph-10-1"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-9"><num>(9)</num><content>No enactment limiting the time during which amendments may be made to returns or claims operates to prevent P taking the first step mentioned in subsection (5)(a) before the tax enquiry

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-10"><num>(10)</num><content>No appeal may be brought, by virtue of a provision mentioned in subsection (11), against an amendment made by a closure notice in respect of a tax enquiry to the extent that the amend

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-208-11"><num>(11)</num><intro>The provisions are—</intro><level class="para1" eId="section-208-11-a"><num>(a)</num><content>section 31(1)(b) or (c) of <abbr class="acronym" title="Taxes Management Act">TMA</a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-11-a"><num>(a)</num><content>section 31(1)(b) or (c) of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-11-b"><num>(b)</num><content>paragraph 9 of Schedule 1A to <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-11-c"><num>(c)</num><content>paragraph 34(3) of Schedule 18 to FA 1998,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-11-d"><num>(d)</num><content>paragraph 35(1)(b) of Schedule 10 to FA 2003, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-208-11-e"><num>(e)</num><content>paragraph 35(1)(b) of Schedule 33 to FA 2013.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-209"><num>209</num><heading>Amount of a section 208 <ins class="first last" ukl:ChangeId="key-25

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-209-1"><num>(1)</num><content>The penalty under section 208 is <ins class="substitution

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-209-2"><num>(2)</num><content>Schedule 30 contains provision about how the denied advantage is valued for the purposes of calculating penalties under this section.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-209-1A"><num><ins class="first" ukl:ChangeId="key-bc6b9417aa08b2767296b478fe39a685-1646601530

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-209-3"><num>(3)</num><intro>Where P before the <ins class="substitution first last" ukl:C

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-209-3-a"><num>(a)</num><content>amends a return or claim to counteract part of the denied advantage only, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-209-3-b"><num>(b)</num><content>takes all necessary action to enter into an agreement with <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> (in writing) for the purposes of relinq

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-209-4"><num><ins class="first" ukl:ChangeId="key-e61f1d6c828b3d225f45582792dd48fb-16466016058

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-209-4-a"><num><ins ukl:ChangeId="key-e61f1d6c828b3d225f45582792dd48fb-1646601605856" ukl:CommentaryRef="key-e61f1d6c828b3d225f45582792dd48fb">(a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-209-4-b"><num><ins ukl:ChangeId="key-e61f1d6c828b3d225f45582792dd48fb-1646601605856" ukl:CommentaryRef="key-e61f1d6c828b3d225f45582792dd48fb">(b

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-209-5"><num><ins ukl:ChangeId="key-e61f1d6c828b3d225f45582792dd48fb-1646601605856" ukl:CommentaryRef="key-e61f1d6c828b3d225f45582792dd48fb">(5)</ins></nu

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-208A"><num><ins class="first" ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-1"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-1-a"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-1-b"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-2"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-2-a"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-2-b"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-3"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-4"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-5"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-5-a"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-208A-5-a-i"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-208A-5-a-ii"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-5-b"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-5-c"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-6"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-6-a"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-6-b"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-6-c"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-7"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(7)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-8"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(8)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-8-a"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-8-b"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-208A-8-c"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-9"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(9)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-10"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(10)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-11"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(11)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-208A-12"><num><ins ukl:ChangeId="key-ce8d1b9c6e385ce77b2568dbf3004ce2-1646855857159" ukl:CommentaryRef="key-ce8d1b9c6e385ce77b2568dbf3004ce2">(12)</ins><

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-210"><num>210</num><heading>Reduction of a section 208 penalty for co-operation</heading><subsection eId="section-210-1"><num>(1)</num><intro>Where—</intro><level class="para1" eId="section-210-1-a"><num>(a)</num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-210-1"><num>(1)</num><intro>Where—</intro><level class="para1" eId="section-210-1-a"><num>(a)</num><content>P is liable to pay a penalty under section 208 of the amount specified in section 209(1),</conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-1-a"><num>(a)</num><content>P is liable to pay a penalty under section 208 of the amount specified in section 209(1),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-1-b"><num>(b)</num><content>the penalty has not yet been assessed, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-1-c"><num>(c)</num><content>P has co-operated with <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-210-2"><num>(2)</num><content>In relation to co-operation, “<term refersTo="#term-quality" eId="term-quality">quality</term>” includes timing, nature and extent.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-210-3"><num>(3)</num><intro>P has co-operated with <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> only if P has done one or more of the following—</intro><level class="para1" eId="se

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-3-a"><num>(a)</num><content>provided reasonable assistance to <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> in quantifying the tax advantage;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-3-b"><num>(b)</num><content>counteracted the denied advantage;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-3-c"><num>(c)</num><content>provided <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> with information enabling corrective action to be taken by <abbr class="acronym" title="H

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-3-d"><num>(d)</num><content>provided <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> with information enabling <abbr class="acronym" title="Her Majesty's Revenue and Customs"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-210-3-e"><num>(e)</num><content>allowed <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> to access tax records for the purpose of ensuring that the denied advantage is fully count

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-210-4"><num>(4)</num><content>But nothing in this section permits <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> to reduce a penalty to less than 10% of the value of the denied advantage

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-211"><num>211</num><heading>Assessment of a section 208 penalty</heading><subsection eId="section-211-1"><num>(1)</num><content>Where a person is liable for a penalty under section 208, <abbr class="acronym" title="Her

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-211-1"><num>(1)</num><content>Where a person is liable for a penalty under section 208, <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> may assess the penalty.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-211-2"><num>(2)</num><intro>Where <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> assess the penalty, <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> must—

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-211-2-a"><num>(a)</num><content>notify the person who is liable for the penalty, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-211-2-b"><num>(b)</num><content>state in the notice a tax period in respect of which the penalty is assessed.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-211-3"><num>(3)</num><content>A penalty under section 208 must be paid before the end of the period of 30 days beginning with the day on which the person is notified of the penalty under subsection (2).</content

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-211-4"><num>(4)</num><intro>An assessment—</intro><level class="para1" eId="section-211-4-a"><num>(a)</num><content>is to be treated for procedural purposes in the same way as an assessment to tax (except in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-211-4-a"><num>(a)</num><content>is to be treated for procedural purposes in the same way as an assessment to tax (except in respect of a matter expressly provided for by this Chapter),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-211-4-b"><num>(b)</num><content>may be enforced as if it were an assessment to tax, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-211-4-c"><num>(c)</num><content>may be combined with an assessment to tax.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-211-5"><num>(5)</num><intro>No penalty under section 208 may be notified under subsection (2) later than—</intro><level class="para1" eId="section-211-5-a"><num>(a)</num><content>in the case of a follower not

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-211-5-a"><num>(a)</num><content>in the case of a follower notice given by virtue of section 204(2)(a) (tax enquiry in progress), the end of the period of 90 days beginning with the day the tax enquiry is co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-211-5-b"><num>(b)</num><intro>in the case of a follower notice given by virtue of section 204(2)(b) (tax appeal pending), the end of the period of 90 days beginning with the earliest of—</intro><level c

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-211-5-b-i"><num>(i)</num><content>the day on which P takes the necessary corrective action (within the meaning of section 208(4)),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-211-5-b-ii"><num>(ii)</num><content>the day on which a ruling is made on the tax appeal by P, or any further appeal in that case, which is a final ruling (see section 205(4)), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-211-5-b-iii"><num>(iii)</num><content>the day on which that appeal, or any further appeal, is abandoned or otherwise disposed of before it is determined by the court or tribunal to which it is addressed.</p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-211-6"><num>(6)</num><content>In this section a reference to an assessment to tax, in relation to inheritance tax, is to a determination.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-212"><num>212</num><heading>Aggregate penalties</heading><subsection eId="section-212-1"><num>(1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-212-1"><num>(1)</num><intro>Subsection (2) applies where—</intro><level class="para1" eId="section-212-1-a"><num>(a)</num><content>two or more penalties are incurred by the same person and fall to be determin

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-212-1-a"><num>(a)</num><content>two or more penalties are incurred by the same person and fall to be determined by reference to an amount of tax to which that person is chargeable,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-212-1-b"><num>(b)</num><content>one of those penalties is incurred under section 208, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-212-1-c"><num>(c)</num><content>one or more of the other penalties are incurred under a relevant penalty provision.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-212-2"><num>(2)</num><intro>The aggregate of the amounts of the penalties mentioned in sub

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-212-2-a"><num>(a)</num><content>the relevant percentage of that amount, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-2-b"><num>(b)</num><content>in a case where at least one of the penalties is

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-212-3"><num>(3)</num><content>In the application of section 97A of <abbr class="acronym" t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-212-4"><num>(4)</num><intro>“<term refersTo="#term-relevant-penalty-provision" eId="term-r

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-212-4-a"><num>(a)</num><content>Schedule 24 to FA 2007 (penalties for errors),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-212-4-b"><num>(b)</num><content>Schedule 41 to FA 2008 (penalties: failure to not

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-4-c"><num>(c)</num><content>Schedule 55 to FA 2009 (penalties for failure to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-4-d"><num><ins ukl:ChangeId="key-a386af35d7194a821a5201d76458300d-1521995484003"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-4-e"><num><ins ukl:ChangeId="key-21fab86c0c4c6d0167b734e2890ede42-1521995720543"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-212-4-f"><num><ins ukl:ChangeId="key-b362266259564166c8dc1e4571839acb-1717403670756" ukl:CommentaryRef="key-b362266259564166c8dc1e4571839acb">(f

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-212-5"><num>(5)</num><intro>“<term refersTo="#term-the-relevant-percentage" eId="term-the-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-5-a"><num>(a)</num><intro>200% in a case where at least one of the penalties

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-212-5-a-i"><num>(i)</num><content>paragraph 4(4)(c) of Schedule 24 to FA 2007,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-212-5-a-ii"><num>(ii)</num><content>paragraph 6(4)(a) of Schedule 41 to FA 2008,

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-212-5-a-iii"><num>(iii)</num><content>paragraph 6(3A)(c) of Schedule 55 to FA 200

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-212-5-a-iv"><num><ins ukl:ChangeId="key-755e5efe8fad26ae4fc2ee4cc77347a7-1717403792639" ukl:CommentaryRef="key-755e5efe8fad26ae4fc2ee4cc77347a7"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-5-b"><num>(b)</num><intro>150% in a case where paragraph (a) does not apply a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-212-5-b-i"><num>(i)</num><content>paragraph 4(3)(c) of Schedule 24 to FA 2007,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-212-5-b-ii"><num>(ii)</num><content>paragraph 6(3)(a) of Schedule 41 to FA 2008,

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-212-5-b-iii"><num>(iii)</num><content>paragraph 6(3A)(b) of Schedule 55 to FA 200

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-212-5-b-iv"><num><ins ukl:ChangeId="key-5a485570455f81b9ef3cb8963cc91ace-1717403864637" ukl:CommentaryRef="key-5a485570455f81b9ef3cb8963cc91ace"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-5-c"><num>(c)</num><intro>140% in a case where <ins class="substitution firs

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-212-5-c-i"><num>(i)</num><content>paragraph 4(4)(b) of Schedule 24 to FA 2007,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-212-5-c-ii"><num>(ii)</num><content>paragraph 6(4)(b) of Schedule 41 to FA 2008,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-212-5-c-iii"><num>(iii)</num><content>paragraph 6(4A)(c) of Schedule 55 to FA 200

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-212-5-c-iv"><num><ins ukl:ChangeId="key-43603baa5978ebbe139855ca46768220-1717403914368" ukl:CommentaryRef="key-43603baa5978ebbe139855ca46768220"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-5-ba"><num><ins class="first" ukl:ChangeId="key-8f3aeacb30a4e3ed90dee4dab5d07ae4

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-212-5-ba-i"><num><ins ukl:ChangeId="key-8f3aeacb30a4e3ed90dee4dab5d07ae4-1647373020557" ukl:CommentaryRef="key-8f3aeacb30a4e3ed90dee4dab5d07ae4"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-212-5-ba-ii"><num><ins ukl:ChangeId="key-8f3aeacb30a4e3ed90dee4dab5d07ae4-1647373020557" ukl:CommentaryRef="key-8f3aeacb30a4e3ed90dee4dab5d07ae4

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-212-5-ba-iii"><num><ins ukl:ChangeId="key-8f3aeacb30a4e3ed90dee4dab5d07ae4-1647373020557" ukl:CommentaryRef="key-8f3aeacb30a4e3ed90dee4dab5d07ae

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-212-5-d"><num>(d)</num><intro>105% in a case where <ins class="substitution firs

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-212-5-d-i"><num>(i)</num><content>paragraph 4(3)(b) of Schedule 24 to FA 2007,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-212-5-d-ii"><num>(ii)</num><content>paragraph 6(3)(b) of Schedule 41 to FA 2008,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-212-5-d-iii"><num>(iii)</num><content>paragraph 6(4A)(b) of Schedule 55 to FA 200

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-212-5-d-iv"><num><ins ukl:ChangeId="key-a49179a1ddd9ca85523fdbe9d2cc55a5-1717403954096" ukl:CommentaryRef="key-a49179a1ddd9ca85523fdbe9d2cc55a5"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-212-5-e"><num>(e)</num><content>in any other case, 100%.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-213"><num>213</num><heading>Alteration of assessment of a section 208 <ins class="first last" uk

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-213-1"><num>(1)</num><content>After notification of an assessment has been given to a pers

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-213-2"><num>(2)</num><content>A supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of the value of the denied advantage.</content></su

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-213-3"><num>(3)</num><content>An assessment or supplementary assessment may be revised as necessary if it operated by reference to an overestimate of the denied advantage; and, where more than the resulting assessed

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-211A"><num><ins class="first" ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-211A-1"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-211A-1-a"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-211A-1-b"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-211A-1-c"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-211A-2"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-211A-3"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-211A-4"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-211A-5"><num><ins ukl:ChangeId="key-e2cb8a33350ef5ec52c0bcdd729d1d63-1646855978417" ukl:CommentaryRef="key-e2cb8a33350ef5ec52c0bcdd729d1d63">(5)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-214"><num>214</num><heading>Appeal against a section 208 penalty</heading><subsection eId="secti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-1"><num>(1)</num><content>P may appeal against a decision of <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> that a penalty is payable by P under section 208.</content></subsectio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-2"><num>(2)</num><content>P may appeal against a decision of <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> as to the amount of a penalty payable by P under section 208.</content

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-3"><num>(3)</num><intro>The grounds on which an appeal under subsection (1) may be made include in particular—</intro><level class="para1" eId="section-214-3-a"><num>(a)</num><content>that Condition A, B

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-3-a"><num>(a)</num><content>that Condition A, B or D in section 204 was not met in relation to the follower notice,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-3-b"><num>(b)</num><content>that the judicial ruling specified in the notice is not one which is relevant to the chosen arrangements,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-3-c"><num>(c)</num><content>that the notice was not given within the period specified in subsection (6) of that section, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-3-d"><num>(d)</num><content>that it was reasonable in all the circumstances for P not to have taken the necessary corrective action (see section 208(4)) in respect of the denied advantage.</content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-4"><num>(4)</num><content>An appeal under this section must be made within the period of 30 days beginning with the day on which notification of the penalty is given under section 211.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-5"><num>(5)</num><content>An appeal under this section is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-6"><num>(6)</num><intro>Subsection (5) does not apply—</intro><level class="para1" eId="section-214-6-a"><num>(a)</num><content>so as to require a person to pay a penalty before an appeal against the asse

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-6-a"><num>(a)</num><content>so as to require a person to pay a penalty before an appeal against the assessment of the penalty is determined, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-6-b"><num>(b)</num><content>in respect of any other matter expressly provided for by this Part.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-7"><num>(7)</num><content>In this section a reference to an assessment to tax, in relation to inheritance tax, is to a determination.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-8"><num>(8)</num><content>On an appeal under subsection (1), the tribunal may affirm or cancel <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>'s decision.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-9"><num>(9)</num><intro>On an appeal under subsection (2), the tribunal may—</intro><level class="para1" eId="section-214-9-a"><num>(a)</num><content>affirm <abbr class="acronym" title="Her Majesty's Reve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-9-a"><num>(a)</num><content>affirm <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>'s decision, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-214-9-b"><num>(b)</num><content>substitute for <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>'s decision another decision that <abbr class="acronym" title="Her Majesty's Revenue

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-214-8A"><num><ins class="first" ukl:ChangeId="key-636d2d84d0181d5ede9bd5bf7188ffac-1647550235

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-10"><num>(10)</num><content>The cancellation under subsection (8) of <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>'s decision on the ground specified in subsection (3)(d) does not a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-214-11"><num>(11)</num><content>In this section “<term refersTo="#term-tribunal" eId="term-tribunal">tribunal</term>” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of subsection (5)).</p

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-214A"><num><ins class="first" ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-1"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-2"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-3"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-214A-3-a"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-214A-3-b"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-214A-3-c"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-4"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-5"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(5)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-6"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-214A-6-a"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-214A-6-b"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-7"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(7)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-214A-8"><num><ins ukl:ChangeId="key-89b27d137ccad1a7c115145e54f13fe1-1646856152221" ukl:CommentaryRef="key-89b27d137ccad1a7c115145e54f13fe1">(8)</ins></n

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-2-crossheading-partners-and-partnerships"><heading>Partners and partnerships</heading><section eId="s

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-215"><num>215</num><heading>Follower notices: treatment of partners and partnerships</heading><content>Schedule 31 makes provision about the application of this Chapter in relation to partners and partnerships.</co

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-2-crossheading-appeals-out-of-time"><heading>Appeals out of time</heading><section eId="section-216">

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216"><num>216</num><heading>Late appeal against final judicial ruling</heading><subsection eId="section-216-1"><num>(1)</num><content>This section applies where a final judicial ruling (“the original ruling”) is the su

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-1"><num>(1)</num><content>This section applies where a final judicial ruling (“the original ruling”) is the subject of an appeal by reason of a court or tribunal granting leave to appeal out of time.</conten

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-2"><num>(2)</num><intro>If a follower notice has been given identifying the original ruling under section 206(a), the notice is suspended until such time as <abbr class="acronym" title="Her Majesty's Revenue and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-216-2-a"><num>(a)</num><content>the appeal has resulted in a judicial ruling which is a final ruling, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-216-2-b"><num>(b)</num><content>the appeal has been abandoned or otherwise disposed of (before it was determined).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-3"><num>(3)</num><content>Accordingly the period during which the notice is suspended does not count towards the periods mentioned in section 208(8).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-4"><num>(4)</num><content>When a follower notice is suspended under subsection (2), <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> must notify P as soon as reasonably practicable.</p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-5"><num>(5)</num><content>If the new final ruling resulting from the appeal is not a judicial ruling which is relevant to the chosen arrangements (see section 205), the follower notice ceases to have effect at t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-6"><num>(6)</num><content>In any other case, the follower notice continues to have effect after the end of the period of suspension and, in a case within subsection (2)(a), is treated as if it were in respect of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-7"><num>(7)</num><intro>The notice given under subsection (2) must—</intro><level class="para1" eId="section-216-7-a"><num>(a)</num><content>state whether subsection (5) or (6) applies, and</content><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-216-7-a"><num>(a)</num><content>state whether subsection (5) or (6) applies, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-216-7-b"><num>(b)</num><content>where subsection (6) applies in a case within subsection (2)(a), make any amendments to the follower notice required to reflect the new final ruling.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-8"><num>(8)</num><content>No new follower notice may be given in respect of the original ruling unless the appeal has been abandoned or otherwise disposed of before it is determined by the court or tribunal to w

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-9"><num>(9)</num><content>Nothing in this section prevents a follower notice being given in respect of a new final ruling resulting from the appeal.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-216-10"><num>(10)</num><content>Where the appeal is abandoned or otherwise disposed of before it is determined by the court or tribunal to which it is addressed, for the purposes of the original ruling the period be

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-217"><num>217</num><heading>Transitional provision</heading><subsection eId="section-217-1"><num

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-217-1"><num>(1)</num><content><mod>In the case of judicial rulings made before the day on

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-217-2"><num>(2)</num><content>Accordingly, the reference in section 216(10) to the period of 12 months includes a reference to the period of 24 months mentioned in the version of section 204(6) set out in subsection

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-2-crossheading-defined-terms"><heading>Defined terms</heading><section eId="section-218"><num>218</nu

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-218"><num>218</num><heading>Defined terms used in Chapter 2</heading><intro>For the purposes of this Chapter—</intro><hcontainer name="definition"><content>“<term refersTo="#term-arrangements" eId="term-arrangem

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Interpretation</heading><paragraph eId="schedule-31-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-31-paragraph-2-1"><num>(1)</num><content>This paragraph app

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-follower-notice" eId="term-follower-notice">follower notice</term>” has the meaning given by section 204(1);</content></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-7-paragraph-13-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-216" class="schProv1"><num>216</num><content>Schedule 5 to ITEPA 2003 (enterprise management incentives) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-15-paragraph-2" class="schProv1"><num>2</num><content>Section 357 (other definitions) is renumbered as section 356AA.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-20" class="schProv1"><num>20</num><subparagraph eId="schedule-17-paragraph-20-1"><num>(1)</num><intro>The Commissioners for Her Majesty’s Revenue and Customs may by regulations amend any Act—</intro

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-25-paragraph-2" class="schProv1"><num>2</num><content>Section 8 (indexation) does not have effect by virtue of any difference between the consumer prices index for the month of September in 2014, 2015 or 2016 and th

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-25-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-25-paragraph-5-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-29-paragraph-1-1"><num>(1)</num><content>The final accounting period for the purposes of a person’s liability to general betting duty, pool be

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-29-paragraph-4-1"><num>(1)</num><intro>In this paragraph “transitional accounting period” means an accounting period—</intro><level class=

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-29-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-29-paragraph-7-1"><num>(1)</num><intro>In this paragraph “transitional accounting period” means an accounting period—</intro><level class=

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-30-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-30-paragraph-3-1"><num>(1)</num><content>To the extent that the denied advantage has the result that a loss is wrongly recorded for purposes o

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-31-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-31-paragraph-2-1"><num>(1)</num><content>This paragraph applies for the purposes of this Schedule.</content></subparagraph><subparagraph e

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-31-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-31-paragraph-5-1"><num>(1)</num><content>This paragraph applies in relation to a partnership follower notice.</content></subparagraph><sub

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-1" class="schProv1"><num>1</num><intro>In this Schedule a reference to an “information duty” is to a duty arising under any of the following provisions to provide information or produce a document—<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-a"><num>(a)</num><content>section 255 (duty to provide information or produce document);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-b"><num>(b)</num><content>section 257 (ongoing duty to provide information);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-c"><num>(c)</num><content>section 258 (duty of person dealing with non-resident promoter);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-d"><num>(d)</num><content>section 259 (monitored promoter: duty to provide information about clients);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-e"><num>(e)</num><content>section 260 (intermediaries: duty to provide information about clients);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-f"><num>(f)</num><content>section 261 (duty to provide information about clients following enquiry);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-g"><num>(g)</num><content>section 262 (information required for monitoring compliance with conduct notice);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-1-h"><num>(h)</num><content>section 263 (information about monitored promoter’s address).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-35-paragraph-4-1"><num>(1)</num><intro>If—</intro><level class="para1" eId="schedule-35-paragraph-4-1-a"><num>(a)</num><content>in comp

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-35-paragraph-7-1"><num>(1)</num><content>A person must not conceal, destroy or otherwise dispose of, or arrange for the concealment, destructi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-10" class="schProv1"><num>10</num><intro>Part 10 of TMA 1970 (penalties, etc) has effect as if—</intro><level class="para1" eId="schedule-35-paragraph-10-a"><num>(a)</num><content>the reference i

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-10-a"><num>(a)</num><content>the reference in section 100(1) to the Taxes Acts were read as a reference to the Taxes Acts and this Schedule,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-10-b"><num>(b)</num><content>in subsection (2) of section 100, there were inserted a reference to a penalty under this Schedule, other than a penalty under paragraph <ref href="#schedule-35-pa

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-35-paragraph-13" class="schProv1"><num>13</num><intro>A person is not liable to a penalty under—</intro><level class="para1" eId="schedule-35-paragraph-13-a"><num>(a)</num><content>Schedule 24 to the FA 2007

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-13-a"><num>(a)</num><content>Schedule 24 to the FA 2007 (penalties for errors),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-35-paragraph-13-c"><num>(c)</num><content>any other provision which is prescribed,</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-39-paragraph-1" class="schProv1"><num>1</num><content><mod>In section 217D of TCGA 1992 (d

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-14" class="schProv1"><num>14</num><subparagraph eId="schedule-7-paragraph-14-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-217" class="schProv1"><num>217</num><subparagraph eId="schedule-8-paragraph-217-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-15-paragraph-3" class="schProv1"><num>3</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-7-paragraph-15" class="schProv1"><num>15</num><subparagraph eId="schedule-7-paragraph-15-1"><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-218" class="schProv1"><num>218</num><content><mod>For paragraph 52 (annual ret

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-7-paragraph-16" class="schProv1"><num>16</num><content>The amendments made by paragraphs <ref href="#schedule-7-paragraph-13">13</ref> to <ref href="#schedule-7-paragraph-15">15</ref> have effect in relation to orde

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-219" class="schProv1"><num>219</num><subparagraph eId="schedule-8-paragraph-219-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-220" class="schProv1"><num>220</num><content><mod>After paragraph 57 insert—<q

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="part-4-chapter-3"><num>CHAPTER 3</num><heading>Accelerated payment</heading><hcontainer name="crossheadi

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-3-crossheading-accelerated-payment-notices"><hea

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-219"><num>219</num><heading>Circumstances in which an accelerated payment notice may be given</h

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-219-1"><num>(1)</num><content><abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> may give a notice (an “accelerated payment notice”) to a person (“P”) if Conditions A to C are met.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-219-2"><num>(2)</num><intro>Condition A is that—</intro><level class="para1" eId="section-219-2-a"><num>(a)</num><content>a tax enquiry is in progress into a return or claim made by P in relation to a relevan

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-219-2-a"><num>(a)</num><content>a tax enquiry is in progress into a return or claim made by P in relation to a relevant tax, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-219-2-b"><num>(b)</num><intro>P has made a tax appeal (by notifying <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> or otherwise) in relation to a relevant tax but that appeal ha

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-219-2-b-i"><num>(i)</num><content>determined by the tribunal or court to which it is addressed, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-219-2-b-ii"><num>(ii)</num><content>abandoned or otherwise disposed of.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-219-3"><num>(3)</num><content>Condition B is that the return or claim or, as the case may be, appeal is made on the basis that a particular tax advantage (“the asserted advantage”) results from particular arrangemen

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-219-4"><num>(4)</num><intro>Condition C is that one or more of the following requirements

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-219-4-a"><num>(a)</num><intro><abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> has given (or, at the same time as giving the accelerated payment notice, gives) P a follower notice

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-219-4-a-i"><num>(i)</num><content>in relation to the same return or claim or, as the case may be, appeal, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-219-4-a-ii"><num>(ii)</num><content>by reason of the same tax advantage and the chosen arrangements;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-219-4-b"><num>(b)</num><content>the chosen arrangements are DOTAS arrangements;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-219-4-c"><num>(c)</num><content>a GAAR counteraction notice has been given in relation to the asserted advantage or part of it and the chosen arrangements (or is so given at the same time as the accelerated

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-219-4-d"><num><ins class="first" ukl:ChangeId="key-dd7b8c2eb62ce4fe7777460b304c34f1-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-219-4-e"><num><ins ukl:ChangeId="key-dd7b8c2eb62ce4fe7777460b304c34f1-1521750062223" ukl:CommentaryRef="key-dd7b8c2eb62ce4fe7777460b304c34f1">(e

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-219-5"><num>(5)</num><intro>“<term refersTo="#term-dotas-arrangements" eId="term-dotas-arr

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-219-5-a"><num>(a)</num><content><noteRef href="#key-44bc1ab76c19651a116e122654e2d

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-219-5-b"><num>(b)</num><content><noteRef href="#key-cc776e17dde889934bec0cae97861

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-219-5-c"><num>(c)</num><content>arrangements in respect of which <ins class="sub

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-219-6"><num>(6)</num><content>But the <noteRef href="#key-c455bc80b5a44f68e2d7bf27ef395872

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-219-7"><num>(7)</num><content>“<term refersTo="#term-gaar-counteraction-notice" eId="term-gaar-counteraction-notice">GAAR counteraction notice</term>” means a notice under paragraph 12 of Schedule 43 to FA 2013 (not

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-219-8"><num><ins class="first" ukl:ChangeId="key-5f863c7b32c6652ec57b64b7a2562b84-15217499395

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-219-8-a"><num><ins ukl:ChangeId="key-5f863c7b32c6652ec57b64b7a2562b84-1521749939543" ukl:CommentaryRef="key-5f863c7b32c6652ec57b64b7a2562b84">(a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-219-8-b"><num><ins ukl:ChangeId="key-5f863c7b32c6652ec57b64b7a2562b84-1521749939543" ukl:CommentaryRef="key-5f863c7b32c6652ec57b64b7a2562b84">(b

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220"><num>220</num><heading>Content of notice given while a tax enquiry is in progress</heading>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-220-1"><num>(1)</num><content>This section applies where an accelerated payment notice is given by virtue of section 219(2)(a) (notice given while a tax enquiry is in progress).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220-2"><num>(2)</num><intro>The notice must—</intro><level class="para1" eId="section-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-220-2-a"><num>(a)</num><content>specify the paragraph or paragraphs of section 219(4) by virtue of which the notice is given,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-220-2-b"><num>(b)</num><content>specify the payment <ins class="first last" ukl:

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-220-2-c"><num>(c)</num><content>explain the effect of sections 222 and 226, and o

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220-3"><num>(3)</num><content>The payment required to be made under section 223 is an amou

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-220-d"><num><ins ukl:ChangeId="key-038cfd577cd8cad7b1ca866de6622a9b-1518190049895" ukl:CommentaryRef="key-038cfd577cd8cad7b1ca866de6622a9b">(d)<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220-4"><num>(4)</num><intro>“<term refersTo="#term-the-understated-tax" eId="term-the-unde

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-220-4-a"><num>(a)</num><intro>in the case of a notice given by virtue of section 219(4)(a) (cases where a follower notice is given)—</intro><level class="para2" eId="section-220-4-a-i"><num>(i)</num><co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-220-4-a-i"><num>(i)</num><content>it were assumed that the explanation given in the follower notice in question under section 206(b) is correct, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-220-4-a-ii"><num>(ii)</num><content>the necessary corrective action were taken under section 208 in respect of what the designated <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-220-4-b"><num>(b)</num><content>in the case of a notice given by virtue of section 219(4)(b) (cases where the DOTAS requirements are met), such adjustments were made as are required to counteract what the d

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-220-4-c"><num>(c)</num><content>in the case of a notice given by virtue of sectio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220-5"><num>(5)</num><intro>“The denied advantage”—</intro><level class="para1" eId="s

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-220-5-a"><num>(a)</num><content>in the case of a notice given by virtue of section 219(4)(a), has the meaning given by section 208(3),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-220-5-b"><num>(b)</num><content>in the case of a notice given by virtue of section 219(4)(b), means so much of the asserted advantage as is not a tax advantage which results from the chosen arrangements or

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-220-5-c"><num>(c)</num><content>in the case of a notice given by virtue of sectio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220-6"><num>(6)</num><content>If a notice is given by reason of two or all of the requirem

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220-4A"><num><ins class="first" ukl:ChangeId="key-986f71c0e353e4d99cc32f08baa1ef41-1518189900

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-220-4A-a"><num><ins ukl:ChangeId="key-986f71c0e353e4d99cc32f08baa1ef41-1518189900462" ukl:CommentaryRef="key-986f71c0e353e4d99cc32f08baa1ef41">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-220-4A-b"><num><ins ukl:ChangeId="key-986f71c0e353e4d99cc32f08baa1ef41-1518189900462" ukl:CommentaryRef="key-986f71c0e353e4d99cc32f08baa1ef41">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-220-4B"><num><ins ukl:ChangeId="key-986f71c0e353e4d99cc32f08baa1ef41-1518189900462" ukl:CommentaryRef="key-986f71c0e353e4d99cc32f08baa1ef41">(4B)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-220-7"><num>(7)</num><intro>“<term refersTo="#term-the-gaar-counteraction-notice" eId="ter

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-220-7-a"><num><ins class="substitution" ukl:ChangeId="key-69a39b9c81f43741c3f994686510cc3e-1521748870660" ukl:CommentaryRef="key-69a39b9c81f4374

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-220-7-b"><num><ins class="substitution" ukl:ChangeId="key-69a39b9c81f43741c3f994686510cc3e-1521748870660" ukl:CommentaryRef="key-69a39b9c81f4374

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-220-7-c"><num><ins class="substitution" ukl:ChangeId="key-69a39b9c81f43741c3f994686510cc3e-1521748870660" ukl:CommentaryRef="key-69a39b9c81f4374

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-221"><num>221</num><heading>Content of notice given pending an appeal</heading><subsection eId="

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-221-1"><num>(1)</num><content>This section applies where an accelerated payment notice is given by virtue of section 219(2)(b) (notice given pending an appeal).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-221-2"><num>(2)</num><intro>The notice must—</intro><level class="para1" eId="section-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-221-2-a"><num>(a)</num><content>specify the paragraph or paragraphs of section 219(4) by virtue of which the notice is given,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-221-2-b"><num>(b)</num><content>specify the disputed tax <ins class="first last"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-221-2-c"><num>(c)</num><content>explain the effect of section 222 and of the amen

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-221-3"><num>(3)</num><intro>“<term refersTo="#term-the-disputed-tax" eId="term-the-dispute

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-221-3-a"><num>(a)</num><content>the amendment or assessment to tax appealed against, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-221-3-b"><num>(b)</num><content>where the appeal is against a conclusion stated by a closure notice, that conclusion,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-221-d"><num><ins ukl:ChangeId="key-74a36932bab417bf4e078c1770101355-1518190434841" ukl:CommentaryRef="key-74a36932bab417bf4e078c1770101355">(d)<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-221-4"><num>(4)</num><content>“<term refersTo="#term-the-denied-advantage" eId="term-the-denied-advantage">The denied advantage</term>” has the same meaning as in section 220(5).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-221-5"><num>(5)</num><content>If a notice is given by reason of two or all of the requirements in section 219(4) being met, the denied advantage is to be determined as if the notice were given by virtue of such one

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-221-6"><num>(6)</num><content>In this section a reference to an assessment to tax, in relation to inheritance tax, is to a determination.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-222"><num>222</num><heading>Representations about a notice</heading><subsection eId="section-222

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-222-1"><num>(1)</num><content>This section applies where an accelerated payment notice has been given under section 219 (and not withdrawn).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-222-2"><num>(2)</num><intro>P has 90 days beginning with the day that notice is given to s

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-222-2-a"><num>(a)</num><content>objecting to the notice on the grounds that Condi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-222-2-b"><num>(b)</num><content>objecting to the amount specified in the notice u

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-222-2-c"><num><ins ukl:ChangeId="key-9196706055ea493f9c6a62423e3606ba-1518190779516" ukl:CommentaryRef="key-9196706055ea493f9c6a62423e3606ba">(c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-222-3"><num>(3)</num><content><abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> must consider any representations made in accordance with subsection (2).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-222-4"><num>(4)</num><intro>Having considered the representations, <abbr class="acronym" t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-222-4-a"><num>(a)</num><intro>if representations were made under subsection (2)(a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-222-4-a-i"><num>(i)</num><content>to confirm the accelerated payment notice (with or without amendment), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-222-4-a-ii"><num>(ii)</num><content>to withdraw the accelerated payment notice, <

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-222-4-b"><num>(b)</num><intro>if representations were made under subsection (2)(b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-222-4-b-i"><num>(i)</num><content>confirm the amount specified in the notice, <no

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-222-4-b-ii"><num>(ii)</num><content>amend the notice to specify a different amoun

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-222-4-c"><num><ins class="first" ukl:ChangeId="key-1f04040501223ff80560b8657ecf50c6-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-222-4-c-ii"><num><ins ukl:ChangeId="key-1f04040501223ff80560b8657ecf50c6-1518191113403" ukl:CommentaryRef="key-1f04040501223ff80560b8657ecf50c6"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-222-4-c-iii"><num><ins ukl:ChangeId="key-1f04040501223ff80560b8657ecf50c6-1518191113403" ukl:CommentaryRef="key-1f04040501223ff80560b8657ecf50c6

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-3-crossheading-forms-of-accelerated-payment"><he

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-223"><num>223</num><heading>Effect of notice given while tax enquiry is in progress<ins class="f

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-223-1"><num><ins class="substitution first" ukl:ChangeId="key-773dc49d4f1b66ab0c4381fc7aff3b9

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-223-1-a"><num><ins class="substitution" ukl:ChangeId="key-773dc49d4f1b66ab0c4381fc7aff3b9a-1518191525161" ukl:CommentaryRef="key-773dc49d4f1b66a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-223-1-b"><num><ins class="substitution" ukl:ChangeId="key-773dc49d4f1b66ab0c4381fc7aff3b9a-1518191525161" ukl:CommentaryRef="key-773dc49d4f1b66a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-223-2"><num>(2)</num><content>P must make a payment (“the accelerated payment”) to <abbr c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-223-3"><num>(3)</num><content>The accelerated payment is to be treated as a payment on account of the understated tax (see section 220).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-223-4"><num>(4)</num><content>The accelerated payment must be made before the end of the payment period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-223-5"><num>(5)</num><intro>“<term refersTo="#term-the-payment-period" eId="term-the-payment-period">The payment period</term>” means—</intro><level class="para1" eId="section-223-5-a"><num>(a)</num><content>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-223-5-a"><num>(a)</num><content>if P made no representations under section 222, the period of 90 days beginning with the day on which the accelerated payment notice is given, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-223-5-b"><num>(b)</num><intro>if P made such representations, whichever of the following periods ends later—</intro><level class="para2" eId="section-223-5-b-i"><num>(i)</num><content>the 90 day peri

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-223-5-b-i"><num>(i)</num><content>the 90 day period mentioned in paragraph (a);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-223-5-b-ii"><num>(ii)</num><content>the period of 30 days beginning with the day on which P is notified under section 222 of <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>'s det

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-223-6"><num>(6)</num><content>But where the understated tax would be payable by instalments by virtue of an election made under section 227 of <abbr class="acronym" title="Inheritance Tax Act">IHTA</abbr> 1984, to t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-223-7"><num>(7)</num><content>If P pays any part of the understated tax before the accelerated payment in respect of it, the accelerated payment is treated to that extent as having been paid at the same time.</c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-223-8"><num>(8)</num><content>Any tax enactment which relates to the recovery of a relevant tax applies to an amount to be paid on account of the relevant tax under this section in the same manner as it applies to a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-223-9"><num>(9)</num><intro>“<term refersTo="#term-tax-enactment" eId="term-tax-enactment">Tax enactment</term>” means provisions of or made under—</intro><level class="para1" eId="section-223-9-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-223-9-b"><num>(b)</num><content>any enactment relating to capital gains tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-223-9-c"><num>(c)</num><content><abbr class="acronym" title="Inheritance Tax Act">IHTA</abbr> 1984 or any other enactment relating to inheritance tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-223-9-d"><num>(d)</num><content>Part 4 of FA 2003 or any other enactment relating to stamp duty land tax, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-223-9-e"><num>(e)</num><content>Part 3 of FA 2013 or any other enactment relating to annual tax on enveloped dwellings.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-224"><num>224</num><heading>Restriction on powers to postpone tax payments pending initial appea

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-224-1"><num>(1)</num><content><mod>In section 55 of <abbr class="acronym" title="Taxes Man

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-224-2"><num>(2)</num><content><mod>In section 242 of <abbr class="acronym" title="Inherita

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-224-3"><num>(3)</num><content><mod>In Schedule 10 to FA 2003 (<abbr class="acronym" title=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-224-4"><num>(4)</num><content><mod>In paragraph 40 of that Schedule (agreement to postpone

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-224-5"><num>(5)</num><content><mod>In Schedule 33 to FA 2013 (annual tax on enveloped dwel

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-224-6"><num>(6)</num><content><mod>In paragraph 49 of that Schedule (agreement to postpone

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225"><num>225</num><heading>Protection of the revenue pending further appeals</heading><subsecti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225-1"><num>(1)</num><content><mod>In section 56 of <abbr class="acronym" title="Taxes Man

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225-2"><num>(2)</num><content><mod>In Schedule 10 to FA 2003 (<abbr class="acronym" title=

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225-3"><num>(3)</num><content><mod>In Schedule 33 to FA 2013 (annual tax on enveloped dwel

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-3-crossheading-penalties"><heading>Penalties<

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-226"><num>226</num><heading>Penalty for failure to pay accelerated payment</heading><subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-226-1"><num>(1)</num><content>This section applies where an accelerated payment notice is given by virtue of section 219(2)(a) (notice given while tax enquiry is in progress) (and not withdrawn).</content></subs

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-226-2"><num>(2)</num><content>If any amount of the accelerated payment is unpaid at the end of the payment period, P is liable to a penalty of 5% of that amount.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-226-3"><num>(3)</num><content>If any amount of the accelerated payment is unpaid after the end of the period of 5 months beginning with the penalty day, P is liable to a penalty of 5% of that amount.</content></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-226-4"><num>(4)</num><content>If any amount of the accelerated payment is unpaid after the end of the period of 11 months beginning with the penalty day, P is liable to a penalty of 5% of that amount.</content><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-226-5"><num>(5)</num><content>“<term refersTo="#term-the-penalty-day" eId="term-the-penalty-day">The penalty day</term>” means the day immediately following the end of the payment period.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-226-6"><num>(6)</num><content>Where section 223(6) (accelerated payment payable by instalments when it relates to inheritance tax payable by instalments) applies to require an amount of the accelerated payment to be

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-226-7"><num>(7)</num><content>Paragraphs 9 to 18 (other than paragraph 11(5)) of Schedule 56 to FA 2009 (provisions which apply to penalties for failures to make payments of tax on time) apply, with any necessary mo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-226-8"><num><ins class="first" ukl:ChangeId="key-17949dbf08eb47c940876897c265070d-15282999018

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-226-8-a"><num><ins ukl:ChangeId="key-17949dbf08eb47c940876897c265070d-1528299901852" ukl:CommentaryRef="key-17949dbf08eb47c940876897c265070d">(a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-226-8-b"><num><ins ukl:ChangeId="key-17949dbf08eb47c940876897c265070d-1528299901852" ukl:CommentaryRef="key-17949dbf08eb47c940876897c265070d">(b

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="chapter-3-crossheading-prevention-of-surrender-of-losses"><head

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-225A"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:Commentary

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225A-1"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-1-a"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-1-b"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225A-2"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225A-3"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225A-4"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225A-5"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-5-a"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-5-b"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225A-6"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-6-a"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-6-b"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-225A-7"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:Comme

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-7-a"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-225A-7-b"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-225A-7-c"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-7-d"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-225A-8"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(8)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-8-a"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-225A-8-b"><num><ins ukl:ChangeId="key-9e1f1c25af634f641088a0be4f4c41d4-1518283909866" ukl:CommentaryRef="key-9e1f1c25af634f641088a0be4f4c41d4">(

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-3-crossheading-withdrawal-etc-of-accelerated-pay

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227"><num>227</num><heading>Withdrawal, modification or suspension of accelerated payment notice

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-227-1"><num>(1)</num><content>In this section a “<term refersTo="#term-condition-c-requirement" eId="term-condition-c-requirement">Condition C requirement</term>” means one of the requirements set out in Condition

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227-2"><num>(2)</num><intro>Where an accelerated payment notice has been given, <abbr clas

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-2-a"><num>(a)</num><content>withdraw the notice,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-2-b"><num>(b)</num><content>where the notice is given by virtue of more than

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-227-2-c"><num>(c)</num><content>reduce the amount specified in the accelerated pa

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-2-d"><num><ins ukl:ChangeId="key-afc9c668a1b38eac18798b6591c659f0-1518191972643" ukl:CommentaryRef="key-afc9c668a1b38eac18798b6591c659f0">(d

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-227-3"><num>(3)</num><intro>Where—</intro><level class="para1" eId="section-227-3-a"><num>(a)</num><content>an accelerated payment notice is given by virtue of the Condition C requirement in section 219(4)(a)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-3-a"><num>(a)</num><content>an accelerated payment notice is given by virtue of the Condition C requirement in section 219(4)(a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-3-b"><num>(b)</num><content>the follower notice to which it relates is withdrawn,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-4"><num>(4)</num><intro>Where—</intro><level class="para1" eId="section-227-4-a"><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-4-a"><num>(a)</num><content>an accelerated payment notice is given by virtue of the Condition C requirement in section 219(4)(a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-4-b"><num>(b)</num><content>the follower notice to which it relates is amended under section 216(7)(b) (cases where there is a new relevant final judicial ruling following a late appeal),</content><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-5"><num><ins class="substitution first" ukl:ChangeId="key-5fc02df518dcd46767e0d80a8004cf1

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-5-a"><num><ins class="substitution" ukl:ChangeId="key-5fc02df518dcd46767e0d80a8004cf18-1647550465496" ukl:CommentaryRef="key-5fc02df518dcd46

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-5-b"><num><ins class="substitution" ukl:ChangeId="key-5fc02df518dcd46767e0d80a8004cf18-1647550465496" ukl:CommentaryRef="key-5fc02df518dcd46

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-6"><num>(6)</num><intro>Subsection (7) applies where—</intro><level class="para1"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-6-a"><num>(a)</num><content>an accelerated payment notice is withdrawn to the extent that it was given by virtue of a Condition C requirement,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-227-6-b"><num>(b)</num><content>that requirement is the one stated in the notice

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-6-c"><num>(c)</num><content>the notice remains effective to the extent that it was also given by virtue of any other Condition C requirement.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227-7"><num>(7)</num><intro><abbr class="acronym" title="Her Majesty's Revenue and Customs

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-7-a"><num>(a)</num><content>modify the accelerated payment notice so as to st

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-227-7-b"><num>(b)</num><content>if the amount of the accelerated payment or (as t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-7-c"><num><ins ukl:ChangeId="key-b46f7e384d1814db6a168c64cc74cd27-1518192205239" ukl:CommentaryRef="key-b46f7e384d1814db6a168c64cc74cd27">(c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-227-8"><num>(8)</num><content>If a follower notice is suspended under section 216 (appeals against final rulings made out of time) for any period, an accelerated payment notice in respect of the follower notice is a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-7A"><num><ins class="first" ukl:ChangeId="key-da1bcb823e8819e9cea1001e6ce520da-1528299967

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-7A-a"><num><ins ukl:ChangeId="key-da1bcb823e8819e9cea1001e6ce520da-1528299967059" ukl:CommentaryRef="key-da1bcb823e8819e9cea1001e6ce520da">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-227-7A-b"><num><ins ukl:ChangeId="key-da1bcb823e8819e9cea1001e6ce520da-1528299967059

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-227-9"><num>(9)</num><intro>Accordingly, the period during which the accelerated payment notice is suspended does not count towards the periods mentioned in the following provisions—</intro><level class="para1"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-9-a"><num>(a)</num><content>section 223;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-9-b"><num>(b)</num><content>section 55(8D) of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-9-c"><num>(c)</num><content>paragraph 39(11) of Schedule 10 to FA 2003;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-227-9-d"><num>(d)</num><content>paragraph 48(8C) of Schedule 33 to FA 2013.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-227-10"><num>(10)</num><content>But the accelerated payment notice is not suspended under subsection (8) if it was also given by virtue of section 219(4)(b) or (c) and has not, to that extent, been withdrawn.</c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-227-11"><num>(11)</num><content>In a case within subsection (10), subsections (6) and (7) apply as they would apply were the notice withdrawn to the extent that it was given by virtue of section 219(4)(a), except th

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-227-12"><num>(12)</num><content>Where an accelerated payment notice is withdrawn, it is to be treated as never having had effect (and any accelerated payment made in accordance with, or penalties paid by virtue of,

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-13"><num>(13)</num><content>If, as a result of a modification made under subsection (2

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-12A"><num><ins class="first" ukl:ChangeId="key-cd47cf2ce5b1d3cab78ed44d8ed4be23-151819172

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-13A"><num><ins class="first" ukl:ChangeId="key-46a62f455535559a5caac934d1c729d1-152829998

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-227-14"><num><ins class="first" ukl:ChangeId="key-d4d7841da9c554a9c79e9781dcb8e1a7-1518191768

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-14-a"><num><ins ukl:ChangeId="key-d4d7841da9c554a9c79e9781dcb8e1a7-1518191768095" ukl:CommentaryRef="key-d4d7841da9c554a9c79e9781dcb8e1a7">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-14-b"><num><ins ukl:ChangeId="key-d4d7841da9c554a9c79e9781dcb8e1a7-1518191768095" ukl:CommentaryRef="key-d4d7841da9c554a9c79e9781dcb8e1a7">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227-15"><num><ins ukl:ChangeId="key-d4d7841da9c554a9c79e9781dcb8e1a7-1518191768095" ukl:CommentaryRef="key-d4d7841da9c554a9c79e9781dcb8e1a7">(15)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227-16"><num><ins ukl:ChangeId="key-d4d7841da9c554a9c79e9781dcb8e1a7-1518191768095" ukl:CommentaryRef="key-d4d7841da9c554a9c79e9781dcb8e1a7">(16)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-16-a"><num><ins ukl:ChangeId="key-d4d7841da9c554a9c79e9781dcb8e1a7-1518191768095" ukl:CommentaryRef="key-d4d7841da9c554a9c79e9781dcb8e1a7">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227-16-b"><num><ins ukl:ChangeId="key-d4d7841da9c554a9c79e9781dcb8e1a7-1518191768095" ukl:CommentaryRef="key-d4d7841da9c554a9c79e9781dcb8e1a7">(

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-3-crossheading-partners-and-partnerships"><heading>Partners and partnerships</heading><section eId="s

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-228"><num>228</num><heading>Accelerated partner payments</heading><content>Schedule 32 makes provision for accelerated partner payments and modifies this Chapter in relation to partnerships.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-3-crossheading-defined-terms"><heading>Defined terms</heading><section eId="section-229"><num>229</nu

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-229"><num>229</num><heading>Defined terms used in Chapter 3</heading><intro>In this Chapter—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-accelerated-payment" eId="term-the-accelerate

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-monitoring-notice" eId="term-monitoring-notice">monitoring notice</term>” means a notice given under section 244(1) or paragraph 9(2) or (3) or 10(3)(b) or (4)(b) of Schedule 36;

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1"><num>(a)</num><content><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">a c

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-7" class="schProv1"><num><noteRef href="#key-274f90047a1249a7114e54729ffc2fa4" uk

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-17-paragraph-1" class="schProv1"><num>1</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-17-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-17-paragraph-6-1"><num>(1)</num><content>Subject to what follows, the amendments made by this Part are treated as having come into force on 6

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-28-paragraph-31" class="schProv1"><num>31</num><subparagraph eId="schedule-28-paragraph-31-1"><num>(1)</num><content>Schedule 24 to FA 2012 (machine games duty) is amended as follows.</content></subparagraph><su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-36-paragraph-1-1"><num>(1)</num><intro>Persons carrying on a business in partnership—</intro><level class="para1" eId="schedule-36-paragra

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-36-paragraph-4-1"><num>(1)</num><intro>Sub-paragraph (2) applies where—</intro><level class="para1" eId="schedule-36-paragraph-4-1-a"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-17-paragraph-2" class="schProv1"><num>2</num><content><mod>In Part 17 of CTA 2009 (partner

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="chapter-3-crossheading-group-relief-claims-after-accelerated-pa

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227A"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">227A</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227A-1"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227A-1-a"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227A-1-b"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227A-2"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227A-2-a"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-227A-2-b"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227A-3"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-227A-4"><num><ins ukl:ChangeId="key-38e26ce9fd201ddb1441cfffcc65585a-1518283940754" ukl:CommentaryRef="key-38e26ce9fd201ddb1441cfffcc65585a">(4)</ins></n

<chapter xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="part-4-chapter-4"><num>CHAPTER 4</num><heading>Miscellaneous and general provision</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-4-

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-4-crossheading-stamp-duty-land-tax-and-annual-tax-on-enveloped-dwellings"><heading>Stamp duty land tax an

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230"><num>230</num><heading>Special case: stamp duty land tax</heading><subsection eId="section-230-1"><num>(1)</num><intro>This section applies to modify the application of this Part in the case of—</intro><level

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-1"><num>(1)</num><intro>This section applies to modify the application of this Part in the case of—</intro><level class="para1" eId="section-230-1-a"><num>(a)</num><content>a return or claim in respect of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-1-a"><num>(a)</num><content>a return or claim in respect of stamp duty land tax, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-1-b"><num>(b)</num><content>a tax appeal within section 203(g), or any appeal within section 203(i) which derives from such an appeal.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-2"><num>(2)</num><intro>If two or more persons acting jointly are the purchasers in respect of the land transaction—</intro><level class="para1" eId="section-230-2-a"><num>(a)</num><content>anything requi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-2-a"><num>(a)</num><content>anything required or authorised by this Part to be done in relation to P must be done in relation to all of those persons, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-2-b"><num>(b)</num><content>any liability of P in respect of an accelerated payment, or a penalty under this Part, is a joint and several liability of all of those persons.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-3"><num>(3)</num><content>Subsection (2) is subject to subsections (4) to (8).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-4"><num>(4)</num><intro>If the land transaction was entered into by or on behalf of the members of a partnership—</intro><level class="para1" eId="section-230-4-a"><num>(a)</num><content>anything required

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-4-a"><num>(a)</num><content>anything required or authorised to be done under this Part in relation to P is required or authorised to be done in relation to all the responsible partners, and</content

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-4-b"><num>(b)</num><content>any liability of P in respect of an accelerated payment, or a penalty under this Part, is a joint and several liability of the responsible partners.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-5"><num>(5)</num><intro>But nothing in subsection (4) enables—</intro><level class="para1" eId="section-230-5-a"><num>(a)</num><content>an accelerated payment to be recovered from a person who did not bec

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-5-a"><num>(a)</num><content>an accelerated payment to be recovered from a person who did not become a responsible partner until after the effective date of the transaction in respect of which the tax to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-230-5-b"><num>(b)</num><content>a penalty under this Part to be recovered from a person who did not become a responsible partner until after the time when the omission occurred that caused the penalty to be

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-6"><num>(6)</num><content>Where the trustees of a settlement are liable to pay an accelerated payment or a penalty under this Part, the payment or penalty may be recovered (but only once) from any one or more of

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-7"><num>(7)</num><content>But nothing in subsection (6) enables a penalty to be recovered from a person who did not become a responsible trustee until after the time when the omission occurred that caused the pe

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-8"><num>(8)</num><content>Where a follower notice or accelerated payment notice is given to more than one person, the power conferred on P by section 207 or 222 is exercisable by each of those persons separately

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-230-9"><num>(9)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-accelerated-payment" eId="term-the-accelerated-payment">the accelerated payment</term>” ha

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-the-accelerated-payment" eId="term-the-accelerated-payment">the accelerated payment</term>” has the meaning given by section 223(2);</content></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-14" class="schProv1"><num>14</num><content>In the case of the vehicles described in paragraph <ref href="#schedule-18-paragraph-15">15</ref> the amendments made by paragraphs <ref href="#schedule-18-par

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-20" class="schProv1"><num>20</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“bus” has the same meaning as in paragraph 3(2) of Schedule 1 to VERA 1994;</content><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-21-paragraph-9" class="schProv1"><num>9</num><content><mod>In paragraph 2 of Schedule 5 to

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-22-paragraph-3" class="schProv1"><num>3</num><content>Schedule 3B to VATA 1994 (supply of electronic services in member States: special accounting scheme) is amended in accordance with paragraphs <ref href="#schedul

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-24-paragraph-7" class="schProv1"><num>7</num><content>Section 12 of FA 1895 (collection of stamp duty in cases of property vested by Act or purchased under statutory powers) does not apply to stock or marketable sec

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-24-paragraph-10" class="schProv1"><num>10</num><content><mod>In section 70 of that Act (cl

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-2" class="schProv1"><num>2</num><content>A partnership is regarded for the purposes of this Part of this Act as continuing to be the same partnership (and the same person) regardless of a change in memb

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-36-paragraph-7-1"><num>(1)</num><intro>This paragraph applies where—</intro><level class="para1" eId="schedule-36-paragraph-7-1-a"><num>(a

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-36-paragraph-10-1"><num>(1)</num><intro>This paragraph applies if—</intro><level class="para1" eId="schedule-36-paragraph-10-1-a"><num>(

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-36-paragraph-17-1"><num>(1)</num><intro>Any notice given to a partnership by an officer of Revenue and Customs under this Part of this Act m

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-36-paragraph-20" class="schProv1"><num>20</num><content>In this Schedule “managing partner”, in relation to a partnership, means a member of the partnership who directs or is on a day-to-day level in control of, the

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-37-paragraph-2" class="schProv1"><num>2</num><content>Subject to paragraph 3, the amendment made by paragraph 1 has effect in relation to disposals made on or after 6 April 2014.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-3" class="schProv1"><num>3</num><intro>In relation to disposals made on or af

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-37-paragraph-3-a"><num>(a)</num><intro>in section 236H—</intro><level class="para2" eId="schedule-37-paragraph-3-a-i"><num>(i)</num><content>in subsection (4)(b), for the words from “at the time of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-37-paragraph-3-a-i"><num>(i)</num><content>in subsection (4)(b), for the words from “at the time of the disposal” to the end there were substituted “(see sections 236J to 236L)”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-37-paragraph-3-a-ii"><num>(ii)</num><content>subsection (4)(c)(ii) (and the “and” before it) were omitted, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-37-paragraph-3-a-iii"><num>(iii)</num><content>subsections (5) and (8) were omitted,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-37-paragraph-3-b"><num>(b)</num><intro>in section 236N—</intro><level class="para2" eId="schedule-37-paragraph-3-b-i"><num>(i)</num><content>in subsection (1), for “Conditions A and B are” there wer

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-37-paragraph-3-b-i"><num>(i)</num><content>in subsection (1), for “Conditions A and B are” there were substituted “Condition A is”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-37-paragraph-3-b-ii"><num>(ii)</num><content>subsection (3) were omitted,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-37-paragraph-3-c"><num>(c)</num><content>section 236O were omitted,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-37-paragraph-3-d"><num>(d)</num><intro>in section 236P—</intro><level class=

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-37-paragraph-3-d-i"><num>(i)</num><content>in subsection (1) the words “, after the end of the tax year following the tax year in which the acquisition occurs, when” were omitted,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="schedule-37-paragraph-3-d-ii"><num>(ii)</num><content><mod>for subsection (2) there were

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-37-paragraph-3-d-iii"><num>(iii)</num><content>in subsection (3) for “before” there were substituted “after”,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-37-paragraph-3-e"><num>(e)</num><content>section 236Q(7) were omitted, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-37-paragraph-3-f"><num>(f)</num><content>section 236R were omitted.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-15" class="schProv1"><num>15</num><intro>Those vehicles are—</intro><level class="para1" eId="schedule-18-paragraph-15-a"><num>(a)</num><content>a bus, light exceptional load vehicle or haulage v

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-15-a"><num>(a)</num><content>a bus, light exceptional load vehicle or haulage vehicle which satisfies the reduced pollution requirements for the purposes of VERA 1994 because paragraph 4 of Sc

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-15-b"><num>(b)</num><intro>a rigid goods vehicle or tractive unit—</intro><level class="para2" eId="schedule-18-paragraph-15-b-i"><num>(i)</num><content>which has a revenue weight below

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-15-b-i"><num>(i)</num><content>which has a revenue weight below 12,000 kgs, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-18-paragraph-15-b-ii"><num>(ii)</num><content>which satisfies the reduced pollution requirements for the purposes of VERA 1994 because paragraph 4 of Schedule 2 to the Regulations applies to the vehicle as

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-37-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-37-paragraph-4-1"><num>(1)</num><content>For the purposes of determining if the requirement of section 236L(1)(c) of TCGA 1992 (requirement as

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231"><num>231</num><heading>Special case: annual tax on enveloped dwellings</heading><subsection eId="section-231-1"><num>(1)</num><intro>This section applies to modify the application of this Part in the case of—<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231-1"><num>(1)</num><intro>This section applies to modify the application of this Part in the case of—</intro><level class="para1" eId="section-231-1-a"><num>(a)</num><content>a return or claim in respect of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-1-a"><num>(a)</num><content>a return or claim in respect of annual tax on enveloped dwellings, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-1-b"><num>(b)</num><content>a tax appeal within section 203(h), or any appeal within section 203(i) which derives from such an appeal.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231-2"><num>(2)</num><intro>If the responsible partners of a partnership are the chargeable person in relation to the tax to which the return or claim or appeal relates—</intro><level class="para1" eId="section-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-2-a"><num>(a)</num><content>anything required or authorised by this Part to be done in relation to P must be done in relation to all of those partners, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-2-b"><num>(b)</num><content>any liability of P in respect of an accelerated payment, or a penalty under this Part, is a joint and several liability of all of those persons.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231-3"><num>(3)</num><intro>Where—</intro><level class="para1" eId="section-231-3-a"><num>(a)</num><content>a follower notice is given by virtue of a tax enquiry into the return or claim or the appeal, and</p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-3-a"><num>(a)</num><content>a follower notice is given by virtue of a tax enquiry into the return or claim or the appeal, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-3-b"><num>(b)</num><content>by virtue of section 97 or 98 of FA 2013, two or more persons would have been jointly and severally liable for an additional amount of tax had the necessary corrective action

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231-4"><num>(4)</num><intro>Where—</intro><level class="para1" eId="section-231-4-a"><num>(a)</num><content>an accelerated payment notice is given by virtue of a tax enquiry into the return or claim or the ap

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-4-a"><num>(a)</num><content>an accelerated payment notice is given by virtue of a tax enquiry into the return or claim or the appeal, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-4-b"><num>(b)</num><content>two or more persons would, by virtue of section 97 or 98 of FA 2013, be jointly and severally liable for the understated tax relating to the accelerated payment specified in

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231-5"><num>(5)</num><intro>Accordingly—</intro><level class="para1" eId="section-231-5-a"><num>(a)</num><content>where a follower notice is given in a case where subsection (3) applies, or</content></lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-5-a"><num>(a)</num><content>where a follower notice is given in a case where subsection (3) applies, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-231-5-b"><num>(b)</num><content>an accelerated payment notice is given in a case to which subsection (4) applies,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231-6"><num>(6)</num><content>Where a follower notice or accelerated payment notice is given to more than one person, the power conferred on P by section 207 or 222 is exercisable by each of those persons separately

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-231-7"><num>(7)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-accelerated-payment" eId="term-the-accelerated-payment">the accelerated payment</term>” ha

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-4-crossheading-extension-of-part-by-order"><heading>Extension of Part by order</heading><section eId=

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-232"><num>232</num><heading>Extension of this Part by order</heading><subsection eId="section-232-1"><num>(1)</num><content>The Treasury may by order amend section 200 (definition of “relevant tax”) so as to extend th

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-232-1"><num>(1)</num><content>The Treasury may by order amend section 200 (definition of “relevant tax”) so as to extend this Part to any other tax.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-232-2"><num>(2)</num><intro>An order under this section may include—</intro><level class="para1" eId="section-232-2-a"><num>(a)</num><content>provision in respect of that other tax corresponding to the provis

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-232-2-a"><num>(a)</num><content>provision in respect of that other tax corresponding to the provision made by sections 224 and 225,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-232-2-b"><num>(b)</num><content>consequential and supplemental provision, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-232-2-c"><num>(c)</num><content>transitional and transitory provision and savings.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-232-3"><num>(3)</num><content>For the purposes of subsection (1) or (2) an order under this section may amend this Part (other than this section) or any other enactment whenever passed or made.</content></subsec

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-232-4"><num>(4)</num><content>The power to make orders under this section is exercisable by statutory instrument.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-232-5"><num>(5)</num><content>An order under this section may only be made if a draft of the instrument containing the order has been laid before and approved by a resolution of the House of Commons.</content></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-232-6"><num>(6)</num><content>In this section “<term refersTo="#term-tax" eId="term-tax">tax</term>” includes duty.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-4-chapter-4-crossheading-consequential-amendments"><heading>Consequential amendments</heading><section eId="sec

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-233"><num>233</num><heading>Consequential amendments</heading><content>Schedule 33 contains consequential amendments.</content></section>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" eId="part-5"><num>PART 5</num><heading>Promoters of tax avoida

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-introduction"><heading>Introduction<

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-234"><num>234</num><heading>Meaning of “relevant proposal” and “relevant arrangements”</heading><subsection eId="section-234-1"><num>(1)</num><content>“<term refersTo="#term-relevant-proposal" eId="term-relevant-prop

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-234-1"><num>(1)</num><content>“<term refersTo="#term-relevant-proposal" eId="term-relevant-proposal">Relevant proposal</term>” means a proposal for arrangements which (if entered into) would be relevant arrangements

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-234-2"><num>(2)</num><intro>Arrangements are “relevant arrangements” if—</intro><level class="para1" eId="section-234-2-a"><num>(a)</num><content>they enable, or might be expected to enable, any person to ob

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-2-a"><num>(a)</num><content>they enable, or might be expected to enable, any person to obtain a tax advantage, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-2-b"><num>(b)</num><content>the main benefit, or one of the main benefits, that might be expected to arise from the arrangements is the obtaining of that advantage.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-234-3"><num>(3)</num><intro>“<term refersTo="#term-tax-advantage" eId="term-tax-advantage">Tax advantage</term>” includes—</intro><level class="para1" eId="section-234-3-a"><num>(a)</num><content>relief or in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-3-a"><num>(a)</num><content>relief or increased relief from tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-3-b"><num>(b)</num><content>repayment or increased repayment of tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-3-c"><num>(c)</num><content>avoidance or reduction of a charge to tax or an assessment to tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-3-d"><num>(d)</num><content>avoidance of a possible assessment to tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-3-e"><num>(e)</num><content>deferral of a payment of tax or advancement of a repayment of tax, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-234-3-f"><num>(f)</num><content>avoidance of an obligation to deduct or account for tax.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-234-4"><num>(4)</num><content>“<term refersTo="#term-arrangements" eId="term-arrangements">Arrangements</term>” includes any agreement, scheme, arrangement or understanding of any kind, whether or not legally enforc

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-235"><num>235</num><heading>Carrying on a business “as a promoter”</heading><subsection eId="se

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-235-1"><num>(1)</num><content>A person carrying on a business in the course of which the person is, or has been, a promoter in relation to a relevant proposal or relevant arrangements carries on that business “as a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-235-2"><num>(2)</num><intro>A person is a “<term refersTo="#term-promoter" eId="term-promoter">promoter</term>” in relation to a relevant proposal if the person—</intro><level class="para1" eId="section-235-2-a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-2-a"><num>(a)</num><content>is to any extent responsible for the design of the proposed arrangements,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-2-b"><num>(b)</num><content>makes a firm approach to another person in relation to the relevant proposal with a view to making the proposal available for implementation by that person or any other perso

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-2-c"><num>(c)</num><content>makes the relevant proposal available for implementation by other persons.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-235-1A"><num><ins class="first" ukl:ChangeId="key-49914db727a2a2bda38408478a31e670-1647640278

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-235-3"><num>(3)</num><intro>A person is a “<term refersTo="#term-promoter" eId="term-promoter">promoter</term>” in relation to relevant arrangements if the person—</intro><level class="para1" eId="section-235-3

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-3-a"><num>(a)</num><content>is by virtue of subsection (2)(b) or (c), a promoter in relation to a relevant proposal which is implemented by the arrangements, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-3-b"><num>(b)</num><content>is responsible to any extent for the design, organisation or management of the arrangements.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-235-4"><num>(4)</num><intro>For the purposes of this Part a person makes a firm approach to another person in relation to a relevant proposal if—</intro><level class="para1" eId="section-235-4-a"><num>(a)</num><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-4-a"><num>(a)</num><content>the person communicates information about the relevant proposal to the other person at a time when the proposed arrangements have been substantially designed,</content></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-4-b"><num>(b)</num><content>the communication is made with a view to that other person or any other person entering into transactions forming part of the proposed arrangements, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-4-c"><num>(c)</num><content>the information communicated includes an explanation of the tax advantage that might be expected to be obtained from the proposed arrangements.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-235-5"><num>(5)</num><intro>For the purposes of subsection (4) proposed arrangements have been substantially designed at any time if by that time the nature of the transactions to form them (or part of them) has bee

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-5-a"><num>(a)</num><content>transactions of the nature developed, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-235-5-b"><num>(b)</num><content>transactions not substantially different from transactions of that nature.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-235-6"><num>(6)</num><content>A person is not a promoter in relation to a relevant proposal or relevant arrangements by reason of anything done in prescribed circumstances.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-235-7"><num>(7)</num><content>Regulations under subsection (6) may contain provision having retrospective effect.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-236"><num>236</num><heading>Meaning of “intermediary”</heading><intro>For the purposes of this Part a person (“A”) is an intermediary in relation to a relevant proposal if—</intro><level class="para1" eId="section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-236-a"><num>(a)</num><content>A communicates information about the relevant proposal to another person in the course of a business,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-236-b"><num>(b)</num><content>the communication is made with a view to that other person, or any other person, entering into transactions forming part of the proposed arrangements, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-236-c"><num>(c)</num><content>A is not a promoter in relation to the relevant proposal.</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237"><num>237</num><heading>Duty to give conduct notice</heading><subsection eId="section-237-1"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-237-1"><num>(1)</num><intro><mod>Subsections (5) to (9) apply if an authorised officer becomes aware at any time that a person ( <quotedText>“ P ”</quotedText>) who is carrying

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-237-1-a"><num>(a)</num><content>has, in the period of 3 years ending with that time, met one or more threshold conditions, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-237-1-b"><num>(b)</num><content>was carrying on a business as a promoter when P met that condition.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-237-2"><num>(2)</num><content>Part 1 of Schedule 34 sets out the threshold conditions and describes how they are met.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-1A"><num><ins class="first" ukl:ChangeId="key-7f015e659d76b2ee8eb925eeb3bc0517-1518192424

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237-1A-a"><num><ins ukl:ChangeId="key-7f015e659d76b2ee8eb925eeb3bc0517-1518192424587" ukl:CommentaryRef="key-7f015e659d76b2ee8eb925eeb3bc0517">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237-1A-b"><num><ins ukl:ChangeId="key-7f015e659d76b2ee8eb925eeb3bc0517-1518192424587" ukl:CommentaryRef="key-7f015e659d76b2ee8eb925eeb3bc0517">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237-1A-c"><num><ins ukl:ChangeId="key-7f015e659d76b2ee8eb925eeb3bc0517-1518192424587" ukl:CommentaryRef="key-7f015e659d76b2ee8eb925eeb3bc0517">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-3"><num>(3)</num><content>Part 2 of that Schedule contains provision about <ins class

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-237-4"><num>(4)</num><content>See also Schedule 36 (which contains provision about the meeting of threshold conditions and other conditions by partnerships).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-5"><num><ins class="substitution first" ukl:ChangeId="key-4589ea65e8ee177975887aa8057daa1

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237-5-a"><num><ins class="substitution" ukl:ChangeId="key-4589ea65e8ee177975887aa8057daa12-1518192641694" ukl:CommentaryRef="key-4589ea65e8ee177

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-237-5-b"><num><ins class="substitution" ukl:ChangeId="key-4589ea65e8ee177975887aa805

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237-5-b-i"><num><noteRef href="#key-d51a36ee4623d05791c951ba4bad43a0" uk:name="comme

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-237-5-b-ii"><num><ins class="substitution" ukl:ChangeId="key-4589ea65e8ee177975887aa

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-237-6"><num>(6)</num><content>Subsection (5) does not apply if a conduct notice or a monitoring notice already has effect in relation to P.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-7"><num>(7)</num><content>If the authorised officer determines under <ins class="subs

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-5A"><num><ins class="first" ukl:ChangeId="key-7a3593b36e14b29a841a5e72d9d5cb9e-1646600446

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237-5B"><num><ins ukl:ChangeId="key-7a3593b36e14b29a841a5e72d9d5cb9e-1646600446128" ukl:CommentaryRef="key-7a3593b36e14b29a841a5e72d9d5cb9e">(5B)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-237-8"><num>(8)</num><content>This subsection applies if the authorised officer determines that, having regard to the extent of the impact that P's activities as a promoter are likely to have on the collection of ta

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237-9"><num>(9)</num><intro>The authorised officer must determine under subsection (5) tha

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-237-9-a"><num>(a)</num><content>paragraph 2 (deliberate tax defaulters);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-237-9-b"><num>(b)</num><content>paragraph 3 (breach of Banking Code of Practice);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-237-9-c"><num>(c)</num><content>paragraph 4 (dishonest tax agents);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-237-9-d"><num>(d)</num><content>paragraph 6 (persons charged with certain offences);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-237-9-e"><num>(e)</num><content>paragraph 7 (opinion notice of GAAR Advisory Panel).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-7A"><num><ins class="first" ukl:ChangeId="key-63cd205bfcf04628431c2821610604b3-1518192486

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237-7A-a"><num><noteRef href="#key-b210df54cfd1efe707815575e3cf1212" uk:name="commen

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237-7A-b"><num><ins ukl:ChangeId="key-63cd205bfcf04628431c2821610604b3-1518192486644" ukl:CommentaryRef="key-63cd205bfcf04628431c2821610604b3">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-8A"><num><ins class="first" ukl:ChangeId="key-36c32594078ef25d79df122a45e8b17a-1646600375

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237-10"><num><ins class="first" ukl:ChangeId="key-aec0e8382a7e23a6d7676f826355ebf8-1518192519

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-238"><num>238</num><heading>Contents of a conduct notice</heading><subsection eId="section-238-1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-238-1"><num>(1)</num><content>A conduct notice is a notice requiring the person to whom it has been given (“<term refersTo="#term-the-recipient" eId="term-the-recipient">the recipient</term>”) to comply with conditi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-238-2"><num>(2)</num><content>Before deciding on the terms of a conduct notice, the authorised officer must give the person to whom the notice is to be given an opportunity to comment on the proposed terms of the no

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-238-3"><num>(3)</num><intro>A notice may include only conditions that it is reasonable to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-3-a"><num>(a)</num><content>to ensure that the recipient provides adequate information to its clients about relevant proposals, and relevant arrangements, in relation to which the recipient is a promote

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-3-b"><num>(b)</num><content>to ensure that the recipient provides adequate information about relevant proposals in relation to which it is a promoter to persons who are intermediaries in relation to tho

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-3-c"><num>(c)</num><content>to ensure that the recipient does not fail to comply with any duty under a specified disclosure provision;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-3-d"><num>(d)</num><content>to ensure that the recipient does not discourage others from complying with any obligation to disclose to <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-3-e"><num>(e)</num><intro>to ensure that the recipient does not enter into an agreement with another person (“C”) which relates to a relevant proposal or relevant arrangements in relation to which the r

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-238-3-e-i"><num>(i)</num><content>impose a contractual obligation on C which falls within paragraph 11(2) or (3) of Schedule 34 (contractual terms restricting disclosure), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-238-3-e-ii"><num>(ii)</num><content>impose on C obligations within both paragraph 11(4) and (5) of that Schedule (contractual terms requiring contribution to fighting funds and restricting settlement of pro

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-3-f"><num>(f)</num><content>to ensure that the recipient does not promote relevant proposals or relevant arrangements which rely on, or involve a proposal to rely on, one or more contrived or abnormal s

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-3-g"><num>(g)</num><content>to ensure that the recipient does not fail to comply with any stop notice which has effect under paragraph 12 of Schedule 34.</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-238-3-h"><num><ins class="first" ukl:ChangeId="key-cb839fa304ed400c3ee5e2b28a7eb2ee-

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-238-4"><num>(4)</num><intro>References in subsection (3) to ensuring that adequate information is provided about proposals or arrangements include—</intro><level class="para1" eId="section-238-4-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-4-a"><num>(a)</num><content>ensuring the adequacy of the description of the arrangements or proposed arrangements;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-4-b"><num>(b)</num><content>ensuring that the information includes an adequate assessment of the risk that the arrangements or proposed arrangements will fail;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-4-c"><num>(c)</num><content>ensuring that the information does not falsely state, and is not likely to create a false impression, that <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMR

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-238-5"><num>(5)</num><intro>In subsection (3)(c) “<term refersTo="#term-specified-disclosure-provision" eId="term-specified-disclosure-provision">specified disclosure provision</term>” means a disclosure provision

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-5-a"><num>(a)</num><content>section 308 of FA 2004 (disclosure of tax avoidance schemes: duties of promoter);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-5-b"><num>(b)</num><content>section 312 of FA 2004 (duty of promoter to notify client of number);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-5-c"><num>(c)</num><content>sections 313ZA and 313ZB of FA 2004 (duties to provide details of clients and certain others);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-238-5-d"><num>(d)</num><content>Part 1 of Schedule 36 to FA 2008 (duties to provide information and produce documents).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-238-6"><num>(6)</num><content>In subsection (4)(b) “<term refersTo="#term-fail" eId="term-fail">fail</term>”, in relation to arrangements or proposed arrangements, means not result in a tax advantage which the arra

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-238-7"><num>(7)</num><content>The Treasury may by regulations amend the definition of “disclosure provision” in subsection (5).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237A"><num><ins class="first" ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-1"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-2"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-2-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-2-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237A-3"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:Comme

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-3-a"><num><noteRef href="#key-d83a1de868c85ee8a92141f17696d1bd" uk:name="commen

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-3-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237A-3A"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:Comm

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-3B"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4"><ins ukl:Ch

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237A-3C"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:Comm

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-4"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-5"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(5)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-6"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(6)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-7"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(7)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-7-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-7-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-8"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(8)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-237A-9"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:Comme

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-9-a"><num><noteRef href="#key-be15d9981b21ab4771df46a4b3cd80d2" uk:name="commen

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237A-9-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-10"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(10)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-11"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(11)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-12"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(12)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-13"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(13)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-14"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(14)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237A-15"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(15)</ins><

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237B"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">237B</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237B-1"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237B-1-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237B-1-a-i"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237B-1-a-ii"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237B-1-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237B-1-c"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237B-1-d"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237B-1-d-i"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237B-1-d-ii"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237B-1-e"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237B-2"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237B-3"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237B-4"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237B-5"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(5)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-239"><num>239</num><heading>Section 238: supplementary</heading><subsection eId="section-239-1"><num>(1)</num><content>In section 238 the following expressions are to be interpreted as follows.</content></subsectio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-239-1"><num>(1)</num><content>In section 238 the following expressions are to be interpreted as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-239-2"><num>(2)</num><content>“<term refersTo="#term-adequate" eId="term-adequate">Adequate</term>” means adequate having regard to what it might be reasonable for a client or (as the case may be) an intermediary to

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-239-3"><num>(3)</num><intro>A person (“C”) is a “client” of a promoter, if at any time when a conduct notice has effect, the promoter—</intro><level class="para1" eId="section-239-3-a"><num>(a)</num><content><p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-239-3-a"><num>(a)</num><content>makes a firm approach to C in relation to a relevant proposal with a view to the promoter making the proposal available for implementation by C or another person;</conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-239-3-b"><num>(b)</num><content>makes a relevant proposal available for implementation by C;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-239-3-c"><num>(c)</num><content>takes part in the organisation or management of relevant arrangements entered into by C.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-239-4"><num>(4)</num><intro>The recipient of a conduct notice “promotes” a relevant proposal if it—</intro><level class="para1" eId="section-239-4-a"><num>(a)</num><content>takes part in designing the propos

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-239-4-a"><num>(a)</num><content>takes part in designing the proposal,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-239-4-b"><num>(b)</num><content>makes a firm approach to a person in relation to the proposal with a view to making the proposal available for implementation by that person or another person, or</conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-239-4-c"><num>(c)</num><content>makes the proposal available for implementation by persons (other than the recipient).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-239-5"><num>(5)</num><content>The recipient of a conduct notice “promotes” relevant arrangements if it takes part in designing, organising or managing the arrangements.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-240"><num>240</num><heading>Amendment <ins class="substitution first last" ukl:ChangeId="key-c0

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-240-1"><num>(1)</num><content>This section applies where a conduct notice has been given to a person.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-240-2"><num>(2)</num><content>An authorised officer may at any time amend the notice.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-240-3"><num>(3)</num><intro>An authorised officer—</intro><level class="para1" eId="se

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-240-3-a"><num>(a)</num><content>may withdraw the notice if the officer thinks it

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-240-3-b"><num><noteRef href="#key-ed6221669f6f9986174d37a0cbec8ee4" uk:name="comment

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-240-4"><num><ins class="first" ukl:ChangeId="key-4a1f314020a0cf51888f30d145cd3cef-16472068155

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">237C</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C-1"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-1-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-1-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C-2"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C-3"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C-4"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-4-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-4-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C-5"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-5-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-5-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C-6"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-6-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237C-6-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237C-7"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(7)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">237D</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D-1"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237D-1-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237D-1-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D-2"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D-3"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D-4"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D-5"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237D-5-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237D-5-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D-6"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237D-6-a"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-237D-6-b"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237D-6-b-i"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237D-6-b-ii"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237D-6-b-iii"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-237D-6-b-iv"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-237D-7"><num><ins ukl:ChangeId="key-1c71f6f626f0c3ea23ab5c68b4d234b4-1521739664384" ukl:CommentaryRef="key-1c71f6f626f0c3ea23ab5c68b4d234b4">(7)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" eId="section-241"><num>241</num><heading>Duration of conduct notic

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-241-1"><num>(1)</num><content>A conduct notice has effect from the date specified in it as its commencement date.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-241-2"><num>(2)</num><intro>A conduct notice ceases to have effect—</intro><level clas

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-241-2-a"><num>(a)</num><content>at the end of <ins class="substitution first las

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-2-b"><num><noteRef href="#key-9fc710460c9d5ec63800df655f378006" uk:name="comment

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-241-3"><num>(3)</num><content>A conduct notice ceases to have effect if withdrawn by an authorised officer under section 240.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-241-2A"><num><ins class="first" ukl:ChangeId="key-3c8db2065d8cb582a06442265c028647-1646676769

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-241-4"><num>(4)</num><content>A conduct notice ceases to have effect in relation to a person when a monitoring notice takes effect in relation to that person.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:xhtml="http://www.w3.org/1999/xhtml" eId="section-241-4A"><num><ins class="first" ukl:ChangeId="key-

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4B"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4B)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4C"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4C)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4C-a"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4C-b"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-241-4C-b-i"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-241-4C-b-ii"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4D"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4D)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4D-a"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-241-4D-a-i"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-241-4D-a-ii"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4D-b"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4E"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4E)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4F"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4F)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4G"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4G)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4G-a"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4G-b"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4G-c"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4H"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4H)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4I"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4I)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4I-a"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4I-b"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241-4J"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(4J)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4J-a"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241-4J-b"><num><ins ukl:ChangeId="key-b4f81fcf7970f5b1e5a0986120dcf254-1646676838363" ukl:CommentaryRef="key-b4f81fcf7970f5b1e5a0986120dcf254">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-241-5"><num><ins class="first" ukl:ChangeId="key-98287d472cd5b7c4517121b66c377c3c-15220789425

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-239A"><num><ins class="first" ukl:ChangeId="key-67d67a3c23b2dd5e85be5eb57c9051ae-1646857701133"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-239A-1"><num><ins ukl:ChangeId="key-67d67a3c23b2dd5e85be5eb57c9051ae-1646857701133" ukl:CommentaryRef="key-67d67a3c23b2dd5e85be5eb57c9051ae">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-239A-2"><num><ins ukl:ChangeId="key-67d67a3c23b2dd5e85be5eb57c9051ae-1646857701133" ukl:CommentaryRef="key-67d67a3c23b2dd5e85be5eb57c9051ae">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-239A-3"><num><ins ukl:ChangeId="key-67d67a3c23b2dd5e85be5eb57c9051ae-1646857701133" ukl:CommentaryRef="key-67d67a3c23b2dd5e85be5eb57c9051ae">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-239A-4"><num><ins ukl:ChangeId="key-67d67a3c23b2dd5e85be5eb57c9051ae-1646857701133" ukl:CommentaryRef="key-67d67a3c23b2dd5e85be5eb57c9051ae">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-239A-5"><num><ins ukl:ChangeId="key-67d67a3c23b2dd5e85be5eb57c9051ae-1646857701133" ukl:CommentaryRef="key-67d67a3c23b2dd5e85be5eb57c9051ae">(5)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-239A-6"><num><ins ukl:ChangeId="key-67d67a3c23b2dd5e85be5eb57c9051ae-1646857701133" ukl:CommentaryRef="key-67d67a3c23b2dd5e85be5eb57c9051ae">(6)</ins></n

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-stop-notices"><heading><ins class="first

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236A</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-2-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-2-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-3-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-236A-3-a-i"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-236A-3-a-ii"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-3-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-3-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-3-d"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-4-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-4-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A-5"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-5-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-5-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A-6"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-6-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236A-6-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236A-7"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(7)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-236B"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:Commentary

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-1-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-1-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-2-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-2-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-2-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-2-d"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-3-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-3-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-4-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-4-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-5"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-5-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-5-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-6"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(6)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-6-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-6-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236B-6-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-236B-7"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:Comme

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-8"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(8)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236B-9"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(9)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236C</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236C-4-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236C-4-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236C-4-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-236C-4-c-i"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-236C-4-c-ii"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-236C-4-c-iii"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee819954790

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236C-4-d"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-5"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236C-5-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236C-5-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236C-5-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-6"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(6)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-7"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(7)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236C-8"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(8)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236D</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236D-1-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236D-1-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236D-1-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236D-2-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236D-2-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236D-2-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236D-2-d"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D-5"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(5)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D-6"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(6)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236D-7"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(7)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236E"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236E</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236E-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236E-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236E-2-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236E-2-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236E-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236E-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236E-5"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236E-5-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236E-5-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236E-6"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(6)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236F</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236F-3-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236F-3-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236F-3-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F-5"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236F-5-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236F-5-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F-6"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(6)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236F-7"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(7)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236F-7-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236F-7-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236G"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236G</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236G-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236G-1-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236G-1-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236G-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236G-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236G-3-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236G-3-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236G-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236H"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236H</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236H-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-1-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-1-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236H-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-2-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-2-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-2-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236H-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236H-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236H-5"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-5-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-5-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236H-5-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236H-6"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(6)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236I"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236I</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236I-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236I-1-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236I-1-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236I-1-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236I-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236J"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236J</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236J-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-1-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-1-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236J-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-2-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-2-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-2-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236J-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-3-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-3-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-3-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236J-4"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-4-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-4-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236J-4-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236K"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">236K</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236K-1"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236K-2"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-236K-3"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236K-3-a"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236K-3-b"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236K-3-c"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236K-3-d"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236K-3-e"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-236K-3-f"><num><ins ukl:ChangeId="key-586b29d4a24070b122eaee8199547906-1646857488431" ukl:CommentaryRef="key-586b29d4a24070b122eaee8199547906">(

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-monitoring-notices-procedure-and-publicatio

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-242"><num>242</num><heading>Monitoring notices: duty to apply to tribunal</heading><subsection e

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-242-1"><num>(1)</num><intro>If—</intro><level class="para1" eId="section-242-1-a"><num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-242-1-a"><num>(a)</num><content>a conduct notice has effect in relation to a person who is carrying on a business as a promoter, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-242-1-b"><num>(b)</num><intro>an authorised officer determines that the person </

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para2" eId="section-242-1-b-i"><num><ins class="first" ukl:ChangeId="key-2967d315a14822683a43443274eab22

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-242-1-b-ii"><num><ins ukl:ChangeId="key-a684a9fc768a548935cef0e7db90a1bd-1647263356758" ukl:CommentaryRef="key-a684a9fc768a548935cef0e7db90a1bd"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-242-2"><num>(2)</num><content>An application under subsection (1) must include a draft of the monitoring notice.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-242-1A"><num><ins class="first" ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-242-1B"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(1B)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-242-1B-a"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-242-1B-a-i"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-242-1B-a-ii"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-242-1B-b"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-242-3"><num>(3)</num><intro>Subsection (1) does not apply if—</intro><level class="para1" eId="section-242-3-a"><num>(a)</num><content>the condition (or all the conditions) mentioned in subsection (1)(b) were

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-242-3-a"><num>(a)</num><content>the condition (or all the conditions) mentioned in subsection (1)(b) were imposed under subsection (3)(a), (b) or (c) of section 238, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-242-3-b"><num>(b)</num><content>the authorised officer considers that the failure to comply with the condition (or all the conditions, taken together) is such a minor matter that it should be disregarded fo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-242-4"><num>(4)</num><content>Where an authorised officer makes an application to the tribunal under subsection (1), the officer must at the same time give notice to the person to whom the application relates.</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-242-1C"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(1C)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-242-1D"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(1D)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-242-5"><num>(5)</num><content>The notice under subsection (4) must state which condition (or conditions) the authorised officer has determined under subsection (1)(b) that the person has failed to comply with and th

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-242-1E"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(1E)</ins></

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-242-1E-a"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-242-1E-a-i"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-242-1E-a-ii"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-242-1E-b"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-242-1E-c"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-242-1E-c-i"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-242-1E-c-ii"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-242-1F"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(1F)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-242-1G"><num><ins ukl:ChangeId="key-6f934758e83dfe1618fe57c78bf7f103-1647263175376" ukl:CommentaryRef="key-6f934758e83dfe1618fe57c78bf7f103">(1G)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-242-6"><num><ins class="first" ukl:ChangeId="key-bf686d1a1f73645e04906b2a5eecfcd1-15220794727

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-242-7"><num><ins ukl:ChangeId="key-bf686d1a1f73645e04906b2a5eecfcd1-1522079472723" ukl:CommentaryRef="key-bf686d1a1f73645e04906b2a5eecfcd1">(7)</ins></nu

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-243"><num>243</num><heading>Monitoring notices: tribunal approval</heading><subsection eId="section-243-1"><num>(1)</num><intro>On an application under section 242, the tribunal may approve the giving of a monitoring n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-243-1"><num>(1)</num><intro>On an application under section 242, the tribunal may approve the giving of a monitoring notice only if—</intro><level class="para1" eId="section-243-1-a"><num>(a)</num><content>th

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-243-1-a"><num>(a)</num><content>the tribunal is satisfied that, in the circumstances, the authorised officer would be justified in giving the monitoring notice, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-243-1-b"><num>(b)</num><content>the person to whom the monitoring notice is to be given (“the affected person”) has been given a reasonable opportunity to make representations to the tribunal.</content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-243-2"><num>(2)</num><content>The tribunal may amend the draft notice included with the application under section 242.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-243-3"><num>(3)</num><content>If the representations that the affected person makes to the tribunal include a statement that in the affected person's view it was not reasonable to include the condition mentioned in

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-243-4"><num>(4)</num><intro>If the representations made to the tribunal include the statement described in subsection (3) and the determination under section 242(1)(b) is a determination that there has been a failur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-243-4-a"><num>(a)</num><content>subsection (3) does not apply, but</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-243-4-b"><num>(b)</num><content>in deciding whether or not to approve the giving of the monitoring notice, the tribunal is to assume, in the case of any condition that the tribunal considers it was not reas

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-244"><num>244</num><heading>Monitoring notices: content and issuing</heading><subsection eId="section-244-1"><num>(1)</num><content>Where the tribunal has approved the giving of a monitoring notice, the authorised offi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-244-1"><num>(1)</num><content>Where the tribunal has approved the giving of a monitoring notice, the authorised officer must give the notice to the person to whom it relates.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-244-2"><num>(2)</num><intro>A monitoring notice given under subsection (1) or paragraph 9 or 10 of Schedule 36 must—</intro><level class="para1" eId="section-244-2-a"><num>(a)</num><content>explain the effect

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-244-2-a"><num>(a)</num><content>explain the effect of the monitoring notice and specify the date from which it takes effect;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-244-2-b"><num>(b)</num><content>inform the recipient of the right to request the withdrawal of the monitoring notice under section 245.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-244-3"><num>(3)</num><intro>In addition, a monitoring notice must—</intro><level class="para1" eId="section-244-3-a"><num>(a)</num><content>if given under subsection (1), state which condition (or conditions)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-244-3-a"><num>(a)</num><content>if given under subsection (1), state which condition (or conditions) it has been determined the person has failed to comply with and the reasons for that determination;</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-244-3-b"><num>(b)</num><content>if given under paragraph 9 or 10 of Schedule 36, state the date of the original monitoring notice and name the partnership to which that notice was given.</content></leve

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-244-4"><num>(4)</num><content>The date specified under subsection (2)(a) must not be earlier than the date on which the monitoring notice is given.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-244-5"><num>(5)</num><content>In this Part, a person in relation to whom a monitoring notice has effect is called a “monitored promoter”.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-245"><num>245</num><heading>Withdrawal of monitoring notice</heading><subsection eId="section-24

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-1"><num>(1)</num><content>A person in relation to whom a monitoring notice has effect may, at any time after the end of the period of 12 months beginning with the end of the appeal period, request that the notic

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-2"><num>(2)</num><intro>The “<term refersTo="#term-appeal-period" eId="term-appeal-period">appeal period</term>” means—</intro><level class="para1" eId="section-245-2-a"><num>(a)</num><content>the period

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-2-a"><num>(a)</num><content>the period during which an appeal could be brought against the approval by the tribunal of the giving of the monitoring notice, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-2-b"><num>(b)</num><content>where an appeal mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-3"><num>(3)</num><content>A request under this section is to be made in writing to an authorised officer.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-4"><num>(4)</num><intro>Where a request is made under this section, an authorised officer must within 30 days beginning with the day on which the request is received determine either—</intro><level class="pa

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-4-a"><num>(a)</num><content>that the monitoring notice is to cease to have effect, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-4-b"><num>(b)</num><content>that the request is to be refused.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-245-5"><num>(5)</num><intro>The matters to be taken into account by an authorised officer

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-5-a"><num>(a)</num><content>whether or not the person subject to the monitoring notice has, since the time when the notice took effect, engaged in behaviour of a sort that conditions included in a condu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-5-b"><num>(b)</num><content>whether or not it appears likely that the person will in the future engage in such behaviour;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-245-5-c"><num>(c)</num><content>the person's record of compliance, or failure to

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-6"><num>(6)</num><intro>An authorised officer—</intro><level class="para1" eId="section-245-6-a"><num>(a)</num><content>may withdraw a monitoring notice if the officer thinks it is not necessary for it to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-6-a"><num>(a)</num><content>may withdraw a monitoring notice if the officer thinks it is not necessary for it to continue to have effect, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-6-b"><num>(b)</num><content>in considering whether or not that is necessary, the officer must take into account the matters in paragraphs (a) to (c) of subsection (5).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-7"><num>(7)</num><content>If the authorised officer makes a determination under subsection (4)(a), or decides to withdraw a monitoring notice under subsection (6), the officer must also determine that the person

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-8"><num>(8)</num><content>“<term refersTo="#term-follow-on-conduct-notice" eId="term-follow-on-conduct-notice">Follow-on conduct notice</term>” means a conduct notice taking effect immediately after the monitori

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-245-9"><num>(9)</num><intro>Where the monitoring notice mentioned in subsection (1) is a replacement monitoring notice—</intro><level class="para1" eId="section-245-9-a"><num>(a)</num><content>in subsection (

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-9-a"><num>(a)</num><content>in subsection (1) the reference to the end of the appeal period is to be read as a reference to whichever is the later of the end of the appeal period for the original monito

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-245-9-b"><num>(b)</num><content>in subsection (5)(a) and (c) the time referred to is to be read as the time when the original monitoring notice (see paragraph 11(2) of Schedule 36) took effect.</content

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-245-8A"><num><ins class="first" ukl:ChangeId="key-34b829438c4c2a5e5c8dbef19a86c754-1647292344

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-244A"><num><ins class="first" ukl:ChangeId="key-d8eb0d264a943032640a30c668ec924e-1646859243930"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-244A-1"><num><ins ukl:ChangeId="key-d8eb0d264a943032640a30c668ec924e-1646859243930" ukl:CommentaryRef="key-d8eb0d264a943032640a30c668ec924e">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-244A-2"><num><ins ukl:ChangeId="key-d8eb0d264a943032640a30c668ec924e-1646859243930" ukl:CommentaryRef="key-d8eb0d264a943032640a30c668ec924e">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-244A-3"><num><ins ukl:ChangeId="key-d8eb0d264a943032640a30c668ec924e-1646859243930" ukl:CommentaryRef="key-d8eb0d264a943032640a30c668ec924e">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-244A-4"><num><ins ukl:ChangeId="key-d8eb0d264a943032640a30c668ec924e-1646859243930" ukl:CommentaryRef="key-d8eb0d264a943032640a30c668ec924e">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-244A-5"><num><ins ukl:ChangeId="key-d8eb0d264a943032640a30c668ec924e-1646859243930" ukl:CommentaryRef="key-d8eb0d264a943032640a30c668ec924e">(5)</ins></n

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-246"><num>246</num><heading>Notification of determination under section 245</heading><subsection eId="section-246-1"><num>(1)</num><content>Where an authorised officer makes a determination under section 245(4), that o

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-246-1"><num>(1)</num><content>Where an authorised officer makes a determination under section 245(4), that officer, or an officer of Revenue and Customs with that officer's approval, must notify the person who made

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-246-2"><num>(2)</num><intro>If the determination is that the monitoring notice is to cease to have effect, the notice must—</intro><level class="para1" eId="section-246-2-a"><num>(a)</num><content>specify the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-246-2-a"><num>(a)</num><content>specify the date from which the monitoring notice is to cease to have effect, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-246-2-b"><num>(b)</num><content>inform the person of the determination made under section 245(7).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-246-3"><num>(3)</num><intro>If the determination is that the request is to be refused, the notice must inform the person who made the request—</intro><level class="para1" eId="section-246-3-a"><num>(a)</num><con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-246-3-a"><num>(a)</num><content>of the reasons for the refusal, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-246-3-b"><num>(b)</num><content>of the right to appeal under section 247.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-247"><num>247</num><heading>Appeal against refusal to withdraw monitoring notice</heading><subsection eId="section-247-1"><num>(1)</num><content>A person may appeal against a refusal by an authorised officer of a reque

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-247-1"><num>(1)</num><content>A person may appeal against a refusal by an authorised officer of a request that a monitoring notice should cease to have effect.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-247-2"><num>(2)</num><intro>Notice of appeal must be given—</intro><level class="para1" eId="section-247-2-a"><num>(a)</num><content>in writing to the officer who gave the notice of the refusal under section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-247-2-a"><num>(a)</num><content>in writing to the officer who gave the notice of the refusal under section 245, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-247-2-b"><num>(b)</num><content>within the period of 30 days beginning with the day on which notice of the refusal was given.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-247-3"><num>(3)</num><content>The notice of appeal must state the grounds of appeal.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-247-4"><num>(4)</num><intro>On an appeal that is notified to the tribunal, the tribunal may—</intro><level class="para1" eId="section-247-4-a"><num>(a)</num><content>confirm the refusal, or</content></lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-247-4-a"><num>(a)</num><content>confirm the refusal, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-247-4-b"><num>(b)</num><content>direct that the monitoring notice is to cease to have effect.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-247-5"><num>(5)</num><content>Subject to this section, the provisions of Part 5 of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 relating to appeals have effect in relation to an appeal under th

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-248"><num>248</num><heading>Publication by <abbr class="acronym" title="Her Majesty's Revenue an

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-248-1"><num>(1)</num><content>An authorised officer may publish the fact that a person is a monitored promoter.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-248-2"><num>(2)</num><intro>Publication under subsection (1) may also include the followin

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-248-2-b"><num>(b)</num><content>its business address or registered office;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-248-2-c"><num>(c)</num><content>the nature of the business <ins class="substitut

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-248-2-d"><num>(d)</num><content>any other information that the authorised officer considers it appropriate to publish in order to make clear the monitored promoter's identity.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-248-3"><num>(3)</num><content>The reference in subsection (2)(a) to the monitored promoter's name includes any name under which it carries on a business as a promoter and any previous name or pseudonym.</content

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-248-4"><num>(4)</num><content>Publication under subsection (1) may also include a statement of which of the conditions in a conduct notice it has been determined that the person (or, in the case of a replacement mon

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-248-5"><num>(5)</num><content>Publication may not take place before the end of the appeal period (or, in the case of a replacement monitoring notice, the appeal period for the original monitoring notice).</conte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-248-6"><num>(6)</num><intro>The “<term refersTo="#term-appeal-period" eId="term-appeal-period">appeal period</term>”, in relation to a monitoring notice, means—</intro><level class="para1" eId="section-248-6-a"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-248-6-a"><num>(a)</num><content>the period during which an appeal could be brought against the approval by the tribunal of the giving of the notice, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-248-6-b"><num>(b)</num><content>where an appeal mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-248-7"><num>(7)</num><content>Publication under this section is to be in such manner as the authorised officer thinks fit; but see subsection (8).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-248-8"><num>(8)</num><content>If an authorised officer publishes the fact that a person is a monitored promoter and the monitoring notice is withdrawn, the officer must publish the fact of the withdrawal in the same

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249"><num>249</num><heading>Publication by monitored promoter</heading><subsection eId="section-249-1"><num>(1)</num><intro>A person who is given a monitoring notice (“the monitored promoter”) must give the persons men

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-1"><num>(1)</num><intro>A person who is given a monitoring notice (“the monitored promoter”) must give the persons mentioned in subsection (6) a notice stating—</intro><level class="para1" eId="section-249-1

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-1-a"><num>(a)</num><content>that it is a monitored promoter, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-1-b"><num>(b)</num><content>which of the conditions in a conduct notice it has been determined that it (or, if the monitoring notice is a replacement monitoring notice, the person to whom that notice wa

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-2"><num>(2)</num><content>If the monitoring notice is a replacement monitoring notice, the notice under subsection (1) must also identify the original monitoring notice.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-3"><num>(3)</num><intro>If regulations made by the Commissioners so require, the monitored promoter must publish on the internet—</intro><level class="para1" eId="section-249-3-a"><num>(a)</num><content>t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-3-a"><num>(a)</num><content>the information mentioned in paragraph (a) and (b) of subsection (1), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-3-b"><num>(b)</num><content>its promoter reference number (see section 250).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-4"><num>(4)</num><content>Subsection (1) and any duty imposed under subsection (3) or (10) do not apply until the end of the period of 10 days beginning with the end of the appeal period (and also see subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-5"><num>(5)</num><intro>The “<term refersTo="#term-appeal-period" eId="term-appeal-period">appeal period</term>” means—</intro><level class="para1" eId="section-249-5-a"><num>(a)</num><content>the period

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-5-a"><num>(a)</num><content>the period during which an appeal could be brought against the approval by the tribunal of the giving of the monitoring notice, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-5-b"><num>(b)</num><content>where an appeal mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-6"><num>(6)</num><intro>The notice under subsection (1) must be given—</intro><level class="para1" eId="section-249-6-a"><num>(a)</num><content>to any person who becomes a client of the monitored promoter

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-6-a"><num>(a)</num><content>to any person who becomes a client of the monitored promoter while the monitoring notice has effect, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-6-b"><num>(b)</num><content>(except in a case where the monitoring notice is a replacement monitoring notice) any person who is a client of the monitored promoter at the time the monitoring notice takes

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-7"><num>(7)</num><intro>A person (“C”) is a client of a monitored promoter at the time a monitoring notice takes effect if during the period beginning with the date the conduct notice mentioned in subsection (1)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-7-a"><num>(a)</num><content>made a firm approach to C in relation to a relevant proposal with a view to the promoter making the proposal available for implementation by C or another person;</content

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-7-b"><num>(b)</num><content>made a relevant proposal available for implementation by C;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-7-c"><num>(c)</num><content>took part in the organisation or management of relevant arrangements entered into by C.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-8"><num>(8)</num><content>A person becomes a client of a monitored promoter if the promoter does any of the things mentioned in paragraph (a) to (c) of subsection (7) in relation to that person.</content></s

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-9"><num>(9)</num><content>In the case of a person falling within subsection (6)(a), notice under subsection (1) may be given within the period of 10 days beginning with the day on which the person first became a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-10"><num>(10)</num><intro>A monitored promoter must also include in any prescribed publication or prescribed correspondence—</intro><level class="para1" eId="section-249-10-a"><num>(a)</num><content>the i

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-10-a"><num>(a)</num><content>the information mentioned in paragraph (a) and (b) of subsection (1), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-249-10-b"><num>(b)</num><content>its promoter reference number (see section 250).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-11"><num>(11)</num><content>Notification under subsection (1), publication under subsection (3) or inclusion of the information required by subsection (10) is to be in such form and manner as is prescribed.<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-249-12"><num>(12)</num><content>Where the monitoring notice mentioned in subsection (1) is a replacement monitoring notice, the reference in subsection (4) to the end of the appeal period is to be read as a referenc

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-allocation-and-distribution-of-promoter-ref

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-250"><num>250</num><heading>Allocation of promoter reference number</heading><subsection eId="se

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-250-1"><num>(1)</num><intro>Where a monitoring notice is given to a person (“the monitored promoter”) <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> must as soon as practicable after the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-250-1-a"><num>(a)</num><content>allocate the monitored promoter a reference number, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-250-1-b"><num>(b)</num><content>notify the relevant persons of that number.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-250-2"><num>(2)</num><intro>“<term refersTo="#term-relevant-persons" eId="term-relevant-pe

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-250-2-a"><num>(a)</num><content>the monitored promoter, <noteRef href="#key-6ac02

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-250-2-b"><num>(b)</num><content>if the monitored promoter is resident outside the United Kingdom, any person who <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> know is an interm

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-250-2-aa"><num><ins class="first" ukl:ChangeId="key-549505b1b24b3887534a30235c8d3e51

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-250-3"><num>(3)</num><intro>The “<term refersTo="#term-appeal-period" eId="term-appeal-period">appeal period</term>” means—</intro><level class="para1" eId="section-250-3-a"><num>(a)</num><content>the period

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-250-3-a"><num>(a)</num><content>the period during which an appeal could be brought against the approval by the tribunal of the giving of the monitoring notice, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-250-3-b"><num>(b)</num><content>where an appeal mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.</con

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-250-4"><num>(4)</num><content>The duty in subsection (1) does not apply if the monitoring notice is set aside following an appeal.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-250-5"><num>(5)</num><content>A number allocated to a person under this section is referred to in this Part as a “<term refersTo="#term-promoter-reference-number" eId="term-promoter-reference-number">promoter refer

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-250-6"><num>(6)</num><intro>Where the monitoring notice mentioned in subsection (1) is a replacement monitoring notice—</intro><level class="para1" eId="section-250-6-a"><num>(a)</num><content>in subsection (

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-250-6-a"><num>(a)</num><content>in subsection (1) the reference to the end of the appeal period is to be read as a reference to whichever is the later of the end of the appeal period for the original monito

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-250-6-b"><num>(b)</num><content>in subsection (4) the reference to the monitoring notice is to be read as a reference to the original monitoring notice.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-251"><num>251</num><heading>Duty of monitored promoter to notify clients <ins class="substituti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-251-1"><num>(1)</num><content>This section applies where a person who is a monitored promoter (“the monitored promoter”) is notified under section 250 of a promoter reference number.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-251-2"><num>(2)</num><intro>The monitored promoter must, within the relevant period, notif

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-2-a"><num>(a)</num><content>any person who has become its client at any time in the period beginning with the day on which the monitoring notice in relation to the monitored promoter took effect and end

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-2-b"><num>(b)</num><content>any person who becomes its client after the end of the period mentioned in paragraph (a) but while the monitoring notice has effect,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-251-2-c"><num>(c)</num><content>any person who the monitored promoter could reaso

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-2-d"><num>(d)</num><content>any person who the monitored promoter could reasonably be expected to know is a relevant intermediary in relation to a relevant proposal of the monitored promoter.</conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-251-2-ca"><num><ins class="first" ukl:ChangeId="key-c0ee767b324966c10eb76618e651ef3c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-251-3"><num>(3)</num><intro>A person (“C”) becomes a client of a monitored promoter if the promoter does any of the following in relation to C—</intro><level class="para1" eId="section-251-3-a"><num>(a)</num><co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-3-a"><num>(a)</num><content>makes a firm approach to C in relation to a relevant proposal with a view to the promoter making the proposal available for implementation by C or another person;</conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-3-b"><num>(b)</num><content>makes a relevant proposal available for implementation by C;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-3-c"><num>(c)</num><content>takes part in the organisation or management of relevant arrangements entered into by C.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-251-4"><num>(4)</num><intro>A person falls within this subsection if during the period beginning with the date the conduct notice took effect and ending with the date on which the monitoring notice took effect the p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-4-a"><num>(a)</num><content>enable, or are likely to enable, the person to obtain a tax advantage during the time a monitoring notice has effect, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-4-b"><num>(b)</num><content>are either relevant arrangements in relation to which the monitored promoter is or was a promoter or implement a relevant proposal in relation to which the monitored promoter

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-251-5"><num>(5)</num><content>A person is a relevant intermediary in relation to a relevant proposal of a monitored promoter if the person meets the conditions in section 236(a) to (c) (meaning of “intermediary”) a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-251-6"><num>(6)</num><intro>The “<term refersTo="#term-relevant-period" eId="term-relevant-period">relevant period</term>” means—</intro><level class="para1" eId="section-251-6-a"><num>(a)</num><content>in t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-6-a"><num>(a)</num><content>in the case of a person falling within subsection (2)(a), the period of 30 days beginning with the day of the notification mentioned in subsection (1),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-6-b"><num>(b)</num><content>in the case of a person falling within subsection (2)(b), the period of 30 days beginning with the day on which the person first became a client in relation to the monitored

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-6-c"><num>(c)</num><content>in the case of a person falling within subsection (2)(c), the period of 30 days beginning with the later of the day of the notification mentioned in subsection (1) and the fi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-251-6-d"><num>(d)</num><content>in the case of a person falling within subsection (2)(d), the period of 30 days beginning with the later of the day of the notification mentioned in subsection (1) and the fi

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-251-7"><num>(7)</num><content>In this section “<term refersTo="#term-the-conduct-notice" eId="term-the-conduct-notice">the conduct notice</term>” means the conduct notice that the monitored promoter failed to compl

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-251-8"><num>(8)</num><content>Subsection (2)(c) is to be ignored in a case where the monitoring notice is a replacement monitoring notice.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-252"><num>252</num><heading>Duty of those notified to notify others of promoter's number</headin

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-252-1"><num>(1)</num><intro>In this section “<term refersTo="#term-notified-client" eId="term-notified-client">notified client</term>” means—</intro><level class="para1" eId="section-252-1-a"><num>(a)</num><con

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-252-1-a"><num>(a)</num><content>a person who is notified of a promoter reference number under section 250 by reason of being a person falling within subsection (2)(b) of that section, and</content></lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-252-1-b"><num>(b)</num><content>a person who is notified of a promoter reference number under section 251.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-252-2"><num>(2)</num><content>A notified client must, within 30 days of being notified as described in subsection (1), provide the promoter reference number to any other person who the notified client might reasonab

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-252-3"><num>(3)</num><intro>A person (“C”) becomes a client of a monitored promoter if the promoter does any of the following in relation to C—</intro><level class="para1" eId="section-252-3-a"><num>(a)</num><co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-252-3-a"><num>(a)</num><content>makes a firm approach to C in relation to a relevant proposal with a view to the promoter making the proposal available for implementation by C or another person;</conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-252-3-b"><num>(b)</num><content>makes a relevant proposal available for implementation by C;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-252-3-c"><num>(c)</num><content>takes part in the organisation or management of relevant arrangements entered into by C.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-252-4"><num>(4)</num><intro>Where the notified client is an intermediary in relation to a relevant proposal of the monitored promoter concerned, the notified client must also, within 30 days, provide the promoter re

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-252-4-a"><num>(a)</num><content>any person to whom the notified client has, since the monitoring notice in relation to the monitored promoter concerned took effect, communicated in the course of a business

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-252-4-b"><num>(b)</num><content>any person who the notified client might reasonably be expected to know has, since that monitoring notice took effect, entered into, or is likely to enter into, transactions

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-252-5"><num>(5)</num><content> <ins class="substitution first last" ukl:ChangeId="key-7a35

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-252-4A"><num><ins class="first" ukl:ChangeId="key-c2ef8132546b8a60132b19d0eddc821a-1647552668

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-252-4A-a"><num><ins ukl:ChangeId="key-c2ef8132546b8a60132b19d0eddc821a-1647552668445" ukl:CommentaryRef="key-c2ef8132546b8a60132b19d0eddc821a">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-252-4A-b"><num><ins ukl:ChangeId="key-c2ef8132546b8a60132b19d0eddc821a-1647552668445" ukl:CommentaryRef="key-c2ef8132546b8a60132b19d0eddc821a">(

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-253"><num>253</num><heading>Duty of persons to notify the Commissioners</heading><subsection eId

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-253-1"><num>(1)</num><content>If a person (“N”) is notified of a promoter reference number under section 250, 251 or 252, N must report the number to the Commissioners if N expects to obtain a tax advantage from rel

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-253-2"><num>(2)</num><intro>A report under this section—</intro><level class="para1" eId="section-253-2-a"><num>(a)</num><content>must be made in (or, if prescribed circumstances exist, submitted with) each t

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-2-a"><num>(a)</num><content>must be made in (or, if prescribed circumstances exist, submitted with) each tax return made by N for a period that is or includes a period for which the arrangements enable

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-2-b"><num>(b)</num><content>if no tax return falls within paragraph (a), or in the case mentioned in subsection (3), must contain such information, and be made in such form and manner and within such ti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-253-3"><num>(3)</num><intro>The case is that the tax return in which the report would (apart from this subsection) have been made is not submitted—</intro><level class="para1" eId="section-253-3-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-3-a"><num>(a)</num><content>by the filing date, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-3-b"><num>(b)</num><content>if there is no filing date in relation to the tax return concerned, by such other time that the tax return is required to be submitted by or under any enactment.</content

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-253-4"><num>(4)</num><intro>Where N expects to obtain the tax advantage referred to in subsection (1) in respect of inheritance tax, stamp duty land tax, stamp duty reserve tax or petroleum revenue tax—</intro><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-4-a"><num>(a)</num><content>subsection (2) does not apply in relation to that tax advantage, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-4-b"><num>(b)</num><content>a report under this section in respect of that tax must be in such form and manner and contain such information and be made within such time as is prescribed.</content></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-253-5"><num>(5)</num><content>Where the relevant arrangements referred to in subsection (1) give rise to N making a claim under section 261B of <abbr class="acronym" title="Taxation of Chargeable Gains Act">TCGA</ab

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-253-6"><num>(6)</num><intro>In this section “<term refersTo="#term-tax-return" eId="term-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-6-a"><num>(a)</num><content>a return under section 8 of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (income tax and capital gains tax: personal return);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-6-b"><num>(b)</num><content>a return under section 8A of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (income tax and capital gains tax: trustee's return);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-6-c"><num>(c)</num><content>a return under section 12AA of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (income tax and corporation tax: partnership return);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-6-d"><num>(d)</num><content>a company tax return under paragraph 3 of Schedule 18 to the FA 1998 (company tax return);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-253-6-e"><num>(e)</num><content>a return under section 159 or 160 of FA 2013 (returns and further returns for annual tax on enveloped dwellings).</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-253-6-da"><num><ins class="first" ukl:ChangeId="key-b736157118c651b6921ab75e7fe1ad57

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-defeat-notices"><heading><ins class="fir

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-241A"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:Commentary

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-1"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-2"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-3"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-241A-4"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:Comme

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-5"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-5-a"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-5-b"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-6"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(6)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-7"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(7)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-7-a"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-7-b"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-7-c"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-8"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(8)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-8-a"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-8-b"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241A-8-c"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-9"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(9)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-10"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(10)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241A-11"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(11)</ins><

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">241B</ins></num><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-1"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-2"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(2)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-3"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(3)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-4"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(4)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-5"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(5)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241B-5-a"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-241B-5-b"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-6"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(6)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-7"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(7)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-8"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(8)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-9"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(9)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-10"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(10)</ins><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-241B-11"><num><ins ukl:ChangeId="key-1b40b8334fdc9d4905115a70c010da28-1521743020608" ukl:CommentaryRef="key-1b40b8334fdc9d4905115a70c010da28">(11)</ins><

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-obtaining-information-and-documents"><headi

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-254"><num>254</num><heading>Meaning of “monitored proposal” and “monitored arrangements”</heading><subsection eId="section-254-1"><num>(1)</num><intro>For the purposes of this Part a relevant proposal in relation to

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-254-1"><num>(1)</num><intro>For the purposes of this Part a relevant proposal in relation to which a person (“P”) is a promoter is a “<term refersTo="#term-monitored-proposal" eId="term-monitored-proposal">monitore

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-254-1-a"><num>(a)</num><content>the date on which P first made a firm approach to another person in relation to the relevant proposal;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-254-1-b"><num>(b)</num><content>the date on which P first made the relevant proposal available for implementation by any other person;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-254-1-c"><num>(c)</num><content>the date on which P first became aware of any transaction forming part of the proposed arrangements being entered into by any person.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-254-2"><num>(2)</num><intro>For the purposes of this Part relevant arrangements in relation to which a person (“P”) is a promoter are “<term refersTo="#term-monitored-arrangements" eId="term-monitored-arrangements"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-254-2-a"><num>(a)</num><intro>P was by virtue of section 235(2)(b) or (c) a promoter in relation to a relevant proposal which was implemented by the arrangements and any of the following fell on or after th

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-254-2-a-i"><num>(i)</num><content>the date on which P first made a firm approach to another person in relation to the relevant proposal;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-254-2-a-ii"><num>(ii)</num><content>the date on which P first made the relevant proposal available for implementation by any other person;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-254-2-a-iii"><num>(iii)</num><content>the date on which P first became aware of any transaction forming part of the proposed arrangements being entered into by any person,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-254-2-b"><num>(b)</num><content>the date on which P first took part in designing, organising or managing the arrangements fell on or after the date on which a monitoring notice took effect, or</content>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-254-2-c"><num>(c)</num><content>the arrangements enable, or are likely to enable, the person who has entered into transactions forming them to obtain the tax advantage by reason of which they are relevant a

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255"><num>255</num><heading>Power to obtain information and documents</heading><subsection eId="section-255-1"><num>(1)</num><intro>An authorised officer, or an officer of Revenue and Customs with the approval of an au

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-1"><num>(1)</num><intro>An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may by notice in writing require any person (“P”) to whom this section applies—

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-1-a"><num>(a)</num><content>to provide information, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-1-b"><num>(b)</num><content>to produce a document,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-2"><num>(2)</num><intro>This section applies to—</intro><level class="para1" eId="section-255-2-a"><num>(a)</num><content>any person who is a monitored promoter, and</content></level><level class="par

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-2-a"><num>(a)</num><content>any person who is a monitored promoter, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-2-b"><num>(b)</num><content>any person who is a relevant intermediary in relation to a monitored proposal of a monitored promoter,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-3"><num>(3)</num><intro>The purposes mentioned in subsection (1) are—</intro><level class="para1" eId="section-255-3-a"><num>(a)</num><content>considering the possible consequences of implementing a monit

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-3-a"><num>(a)</num><content>considering the possible consequences of implementing a monitored proposal of the relevant monitored promoter for the tax position of persons implementing the proposal,</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-3-b"><num>(b)</num><content>checking the tax position of any person who the officer reasonably believes has implemented a monitored proposal of the relevant monitored promoter, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-3-c"><num>(c)</num><content>checking the tax position of any person who the officer reasonably believes has entered into transactions forming monitored arrangements of the relevant monitored promoter.</

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-4"><num>(4)</num><content>A person is a “<term refersTo="#term-relevant-intermediary" eId="term-relevant-intermediary">relevant intermediary</term>” in relation to a monitored proposal if the person meets the c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-5"><num>(5)</num><content>In this section “<term refersTo="#term-checking" eId="term-checking">checking</term>” includes carrying out an investigation or enquiry of any kind.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-6"><num>(6)</num><intro>In this section “<term refersTo="#term-tax-position" eId="term-tax-position">tax position</term>”, in relation to a person, means the person's position as regards any tax, including the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-6-a"><num>(a)</num><content>past, present and future liability to pay any tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-6-b"><num>(b)</num><content>penalties and other amounts that have been paid, or are or may be payable, by or to the person in connection with any tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-6-c"><num>(c)</num><content>claims, elections, applications and notices that have been or may be made or given in connection with the person's liability to pay any tax,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-6-d"><num>(d)</num><intro>deductions or repayments of tax, or of sums representing tax, that the person is required to make—</intro><level class="para2" eId="section-255-6-d-i"><num>(i)</num><conten

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-255-6-d-i"><num>(i)</num><content>under <abbr class="acronym" title="Pay As You Earn">PAYE</abbr> regulations, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-255-6-d-ii"><num>(ii)</num><content>by or under any other provision of the Taxes Acts, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-6-e"><num>(e)</num><content>the withholding by the person of another person's <abbr class="acronym" title="Pay As You Earn">PAYE</abbr> income (as defined in section 683 of <abbr class="acronym" title="

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-7"><num>(7)</num><intro>In this section the reference to the tax position of a person—</intro><level class="para1" eId="section-255-7-a"><num>(a)</num><content>includes the tax position of a company that

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-7-a"><num>(a)</num><content>includes the tax position of a company that has ceased to exist and an individual who has died, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-7-b"><num>(b)</num><content>is to the person's tax position at any time or in relation to any period.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-8"><num>(8)</num><content>A notice under subsection (1) which is given for the purpose of checking the tax position of a person mentioned in subsection (3)(b) or (c) may not be given more than 4 years after the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-9"><num>(9)</num><content>A notice under subsection (1) may specify or describe the information or documents to be provided or produced.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-255-10"><num>(10)</num><intro>Information or a document required as a result of a notice under subsection (1) must be provided or produced within—</intro><level class="para1" eId="section-255-10-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-10-a"><num>(a)</num><content>the period of 10 days beginning with the day on which the notice was given, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-255-10-b"><num>(b)</num><content>such longer period as the officer who gives the notice may direct.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256"><num>256</num><heading>Tribunal approval for certain uses of power under section 255</heading><subsection eId="section-256-1"><num>(1)</num><content>An officer of Revenue and Customs may not, without the approval

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256-1"><num>(1)</num><content>An officer of Revenue and Customs may not, without the approval of the tribunal, give a notice under section 255 requiring a person (“A”) to provide information or produce a document wh

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256-2"><num>(2)</num><content>An officer of Revenue and Customs may apply to the tribunal for the approval required by subsection (1); and an application for approval may be made without notice.</content></subse

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256-3"><num>(3)</num><intro>The tribunal may approve the giving of the notice only if—</intro><level class="para1" eId="section-256-3-a"><num>(a)</num><content>the application for approval is made by, or with

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-256-3-a"><num>(a)</num><content>the application for approval is made by, or with the agreement of, an authorised officer,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-256-3-b"><num>(b)</num><content>the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-256-3-c"><num>(c)</num><content>the person to whom the notice is to be given has been informed that the information or documents referred to in the notice are required and given a reasonable opportunity to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-256-3-d"><num>(d)</num><content>the tribunal has been given a summary of any representations made by that person.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256-4"><num>(4)</num><content>Where a notice is given under section 255 with the approval of the tribunal, it must state that it is given with that approval.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256-5"><num>(5)</num><content>Paragraphs (c) and (d) of subsection (3) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256-6"><num>(6)</num><content>In subsection (1) “<term refersTo="#term-parent-undertaking" eId="term-parent-undertaking">parent undertaking</term>” and “<term refersTo="#term-undertaking" eId="term-undertaking">un

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-256-7"><num>(7)</num><content>A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-257"><num>257</num><heading>Ongoing duty to provide information following <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> notice</heading><subsection eId="section-257-1"><num>(1)</num><content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-257-1"><num>(1)</num><content>An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give a notice to a person (“P”) in relation to whom a monitoring notice has e

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-257-2"><num>(2)</num><intro>A person to whom a notice is given under subsection (1) must provide prescribed information and produce prescribed documents relating to—</intro><level class="para1" eId="section-257-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-257-2-a"><num>(a)</num><content>all the monitored proposals and all the monitored arrangements in relation to which the person is a promoter at the time of the notice, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-257-2-b"><num>(b)</num><content>all the monitored proposals and all the monitored arrangements in relation to which the person becomes a promoter after that time.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-257-3"><num>(3)</num><content>The duty under subsection (2)(b) does not apply in relation to any proposals or arrangements in relation to which the person first becomes a promoter after the monitoring notice ceases

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-257-4"><num>(4)</num><content>A notice under subsection (1) must specify the time within which information must be provided or a document produced and different times may be specified for different cases.</conte

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-258"><num>258</num><heading>Duty of person dealing with non-resident monitored promoter</heading

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-258-1"><num>(1)</num><content>This section applies where a monitored promoter who is resident outside the United Kingdom has failed to comply with a duty under section 255 or 257 to provide information about a monit

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-258-2"><num>(2)</num><intro>An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give a notice to a relevant person which—</intro><level class="para1" eId="

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-2-a"><num>(a)</num><content>specifies or describes the information which the monitored promoter has failed to provide, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-2-b"><num>(b)</num><content>requires the person to provide the information.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-258-3"><num>(3)</num><intro>A “<term refersTo="#term-relevant-person" eId="term-relevant-

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-258-3-a"><num>(a)</num><content>any person who is an intermediary in relation to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-3-b"><num>(b)</num><content>any person (“A”) to whom the monitored promoter has made a firm approach in relation to the monitored proposal concerned with a view to making the proposal available for impl

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-258-3-aa"><num><ins class="first" ukl:ChangeId="key-1813ee674810c1e0fb3dd63f1ef145d0

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-258-4"><num>(4)</num><intro>If an authorised officer is not aware of any person to whom a notice could be given under subsection (2) the authorised officer, or an officer of Revenue and Customs with the approval of

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-4-a"><num>(a)</num><content>specifies or describes the information which the monitored promoter has failed to provide, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-4-b"><num>(b)</num><content>requires the person to provide the information.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-258-5"><num>(5)</num><intro>If the duty mentioned in subsection (1) relates to monitored arrangements an authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-5-a"><num>(a)</num><content>specifies or describes the information which the monitored promoter has failed to provide, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-5-b"><num>(b)</num><content>requires the person to provide the information.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-258-6"><num>(6)</num><content>A notice under this section may be given only if the officer giving the notice reasonably believes that the person to whom the notice is given is able to provide the information request

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-258-7"><num>(7)</num><intro>Information required as a result of a notice under this section must be provided within—</intro><level class="para1" eId="section-258-7-a"><num>(a)</num><content>the period of 10 d

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-7-a"><num>(a)</num><content>the period of 10 days beginning with the day on which the notice was given, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-258-7-b"><num>(b)</num><content>such longer period as the officer who gives the notice may direct.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259"><num>259</num><heading>Monitored promoters: duty to provide information about clients</heading><subsection eId="section-259-1"><num>(1)</num><content>An authorised officer, or an officer of Revenue and Customs wit

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-1"><num>(1)</num><content>An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give notice to a person in relation to whom a monitoring notice has effect (“

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-2"><num>(2)</num><content>A person to whom a notice is given under subsection (1) must, for each relevant period, give the officer who gave the notice the information set out in subsection (9) in respect of each

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-3"><num>(3)</num><intro>Each of the following is a “relevant period”—</intro><level class="para1" eId="section-259-3-a"><num>(a)</num><content>the calendar quarter in which the notice under subsection (1

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-3-a"><num>(a)</num><content>the calendar quarter in which the notice under subsection (1) was given but not including any time before the monitoring notice takes effect,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-3-b"><num>(b)</num><content>the period (if any) beginning with the date the monitoring notice takes effect and ending immediately before the beginning of the period described in paragraph (a), and</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-3-c"><num>(c)</num><content>each calendar quarter after the period described in paragraph (a) but not including any time after the monitoring notice ceases to have effect.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-4"><num>(4)</num><intro>Information required as a result of a notice under subsection (1) must be given—</intro><level class="para1" eId="section-259-4-a"><num>(a)</num><content>within the period of 30 da

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-4-a"><num>(a)</num><content>within the period of 30 days beginning with the end of the relevant period concerned, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-4-b"><num>(b)</num><content>in the case of a relevant period within subsection (3)(b), within the period of 30 days beginning with the day on which the notice under subsection (1) was given if that peri

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-5"><num>(5)</num><intro>A person (“C”) is a client of the monitored promoter with reference to a relevant period if—</intro><level class="para1" eId="section-259-5-a"><num>(a)</num><content>the promoter d

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-5-a"><num>(a)</num><content>the promoter did any of the things mentioned in subsection (6) in relation to C at any time during that period, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-5-b"><num>(b)</num><content>the person falls within subsection (7).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-6"><num>(6)</num><intro>Those things are that the monitored promoter—</intro><level class="para1" eId="section-259-6-a"><num>(a)</num><content>made a firm approach to C in relation to a relevant proposal

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-6-a"><num>(a)</num><content>made a firm approach to C in relation to a relevant proposal with a view to the promoter making the proposal available for implementation by C or another person;</content

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-6-b"><num>(b)</num><content>made a relevant proposal available for implementation by C;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-6-c"><num>(c)</num><content>took part in the organisation or management of relevant arrangements entered into by C.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-7"><num>(7)</num><intro>A person falls within this subsection if the person has entered into transactions forming part of relevant arrangements and those arrangements—</intro><level class="para1" eId="sectio

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-7-a"><num>(a)</num><content>enable the person to obtain a tax advantage either in that relevant period or a later relevant period, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-7-b"><num>(b)</num><content>are either relevant arrangements in relation to which the monitored promoter is or was a promoter, or implement a relevant proposal in relation to which the monitored promote

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-8"><num>(8)</num><intro>But a person is not a client of the monitored promoter with reference to a relevant period if—</intro><level class="para1" eId="section-259-8-a"><num>(a)</num><content>the person h

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-8-a"><num>(a)</num><content>the person has previously been a client of the monitored promoter with reference to a different relevant period,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-8-b"><num>(b)</num><content>the promoter complied with the duty in subsection (2) in respect of the person for that relevant period, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-8-c"><num>(c)</num><content>the information provided as a result of complying with that duty remains accurate.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-9"><num>(9)</num><intro>The information mentioned in subsection (2) is—</intro><level class="para1" eId="section-259-9-a"><num>(a)</num><content>the person's name and address, and</content></level><le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-9-a"><num>(a)</num><content>the person's name and address, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-259-9-b"><num>(b)</num><content>such other information about the person as may be prescribed.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-259-10"><num>(10)</num><content>Where the monitoring notice mentioned in subsection (1) is a replacement monitoring notice, subsection (5)(b) does not impose a duty on the monitored promoter concerned to provide inf

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-260"><num>260</num><heading>Intermediaries <ins class="first last" ukl:ChangeId="key-e61419aef69

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-260-1"><num>(1)</num><intro>An authorised officer, or an officer of Revenue and Customs wi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-260-1-a"><num><ins class="first last" ukl:ChangeId="key-915b8a6381b7614f640a9d8ba6e5

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-260-1-b"><num><ins ukl:ChangeId="key-6326782a42bcb8c5326a7992ebd29a27-1647261751117" ukl:CommentaryRef="key-6326782a42bcb8c5326a7992ebd29a27">(b

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-260-2"><num>(2)</num><content>A person to whom a notice is given under subsection (1) must, for each relevant period, give the officer who gave the notice the information set out in subsection (7) in respect of each

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-260-3"><num>(3)</num><intro>Each of the following is a “relevant period”—</intro><lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-260-3-a"><num>(a)</num><content>the calendar quarter in which the notice under su

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-3-b"><num>(b)</num><content>the period (if any) beginning with the date of the notification under section 250, 251 or 252 and ending immediately before the beginning of the period described in paragraph

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-3-c"><num>(c)</num><content>each calendar quarter after the period described in paragraph (a) but not including any time after the monitoring notice mentioned in subsection (1) ceases to have effect.</p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-260-4"><num>(4)</num><intro>Information required as a result of a notice under subsection (1) must be given—</intro><level class="para1" eId="section-260-4-a"><num>(a)</num><content>within the period of 30 da

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-4-a"><num>(a)</num><content>within the period of 30 days beginning with the end of the relevant period concerned, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-4-b"><num>(b)</num><content>in the case of a relevant period within subsection (3)(b), within the period of 30 days beginning with the day on which the notice under subsection (1) was given if that peri

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-260-5"><num>(5)</num><intro>A person (“C”) is a client of <ins class="substitution first

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-260-5-a"><num>(a)</num><content> <ins class="substitution first last" ukl:ChangeI

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-5-b"><num>(b)</num><content>the communication was made with a view to C, or any other person, entering into transactions forming part of the proposed arrangements.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-260-6"><num>(6)</num><intro>But a person is not a client of <ins class="substitution firs

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-260-6-a"><num>(a)</num><content>the person has previously been a client of <ins

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-260-6-b"><num>(b)</num><content> <ins class="substitution first last" ukl:ChangeI

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-6-c"><num>(c)</num><content>the information provided as a result of complying with that duty remains accurate.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-260-7"><num>(7)</num><intro>The information mentioned in subsection (2) is—</intro><level class="para1" eId="section-260-7-a"><num>(a)</num><content>the person's name and address, and</content></level><le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-7-a"><num>(a)</num><content>the person's name and address, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-260-7-b"><num>(b)</num><content>such other information about the person as may be prescribed.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-261"><num>261</num><heading>Enquiry following provision of client information</heading><subsection eId="section-261-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section-261-1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-261-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section-261-1-a"><num>(a)</num><content>a person (“the notifying person”) has provided information under section 259 or

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-261-1-a"><num>(a)</num><content>a person (“the notifying person”) has provided information under section 259 or 260 about a person who was a client of the notifying person with reference to a relevant perio

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-261-1-b"><num>(b)</num><intro>an authorised officer suspects that a person in respect of whom information has not been provided under section 259 or 260—</intro><level class="para2" eId="section-261-1-b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-261-1-b-i"><num>(i)</num><content>has at any time been, or is likely to be, a party to transactions implementing the proposal, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-261-1-b-ii"><num>(ii)</num><content>is a party to a transaction forming (in whole or in part) particular relevant arrangements.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-261-2"><num>(2)</num><intro>The authorised officer may by notice in writing require the notifying person to provide prescribed information in relation to any person whom the notifying person might reasonably be expe

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-261-2-a"><num>(a)</num><content>has been, or is likely to be, a party to transactions implementing the proposal, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-261-2-b"><num>(b)</num><content>is a party to a transaction forming (in whole or in part) the relevant arrangements.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-261-3"><num>(3)</num><content>But a notice under subsection (2) does not impose a requirement on the notifying person to provide information which the notifying person has already provided to an authorised officer u

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-261-4"><num>(4)</num><intro>The notifying person must comply with a requirement under subsection (2) within—</intro><level class="para1" eId="section-261-4-a"><num>(a)</num><content>10 days of the notice, or<

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-261-4-a"><num>(a)</num><content>10 days of the notice, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-261-4-b"><num>(b)</num><content>such longer period as the authorised officer may direct.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-262"><num><noteRef href="#key-925075795a2fa9e745bfb6cd7649e73f" uk:name="commentary" ukl:Name="C

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-262-1"><num>(1)</num><content>This section applies where a conduct notice has effect in relation to a person.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-262-2"><num>(2)</num><intro>An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may (as often as is necessary for the purpose mentioned below) by notice in writing

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-262-2-a"><num>(a)</num><content>to provide information, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-262-2-b"><num>(b)</num><content>to produce a document,</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-263"><num>263</num><heading>Duty to notify <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> of address</heading><content>If, on the last day of a calendar quarter, a monitoring notice has eff

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-264"><num>264</num><heading>Failure to provide information: application to tribunal</heading><subsection eId="section-264-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-264-1"><num>(1)</num><intro>This section applies where—</intro><level class="para1" eId="section-264-1-a"><num>(a)</num><content>a person (“P”) has provided information or produced a document in purported com

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-264-1-a"><num>(a)</num><content>a person (“P”) has provided information or produced a document in purported compliance with section 255, 257, 258, 259, 260, 261 or 262, but</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-264-1-b"><num>(b)</num><content>an authorised officer suspects that P has not provided all the information or produced all the documents required under the section concerned.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-264-2"><num>(2)</num><intro>The authorised officer, or an officer of Revenue and Customs with the approval of the authorised officer, may apply to the tribunal for an order requiring P to—</intro><level class="p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-264-2-a"><num>(a)</num><content>provide specified information about persons who are its clients for the purposes of the section to which the application relates,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-264-2-b"><num>(b)</num><content>provide specified information, or information of a specified description, about a monitored proposal or monitored arrangements,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-264-2-c"><num>(c)</num><content>produce specified documents relating to a monitored proposal or monitored arrangements.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-264-3"><num>(3)</num><intro>The tribunal may make an order under subsection (2) in respect of information or documents only if satisfied that the officer has reasonable grounds for suspecting that the information or

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-264-3-a"><num>(a)</num><content>are required under section 255, 257, 258, 259, 260, 261 or 262 (as the case may be), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-264-3-b"><num>(b)</num><content>will support or explain information required under the section concerned.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-264-4"><num>(4)</num><content>A requirement by virtue of an order under subsection (2) is to be treated as part of P's duty under section 255, 257, 258, 259, 260, 261 or 262 (as the case may be).</content></subs

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-264-5"><num>(5)</num><content>Information or a document required as a result of subsection (2) must be provided, or the document produced, within the period of 10 days beginning with the day on which the order under

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-264-6"><num>(6)</num><content>An authorised officer may, by direction, extend the 10 day period mentioned in subsection (5).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-265"><num>265</num><heading>Duty to provide information to monitored promoter</heading><subsection eId="section-265-1"><num>(1)</num><intro>This section applies where a person has been notified of a promoter reference

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-265-1"><num>(1)</num><intro>This section applies where a person has been notified of a promoter reference number—</intro><level class="para1" eId="section-265-1-a"><num>(a)</num><content>under section 250 by

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-265-1-a"><num>(a)</num><content>under section 250 by reason of being a person falling within subsection (2)(b) of that section, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-265-1-b"><num>(b)</num><content>under section 251 or 252.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-265-2"><num>(2)</num><intro>The person notified (“C”) must within 10 days notify the person whose promoter reference number it is of—</intro><level class="para1" eId="section-265-2-a"><num>(a)</num><content>C

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-265-2-a"><num>(a)</num><content>C's national insurance number (if C has one), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-265-2-b"><num>(b)</num><content>C's unique tax reference number (if C has one).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-265-3"><num>(3)</num><content>If C has neither a national insurance number nor a unique tax reference number, C must within 10 days inform the person whose promoter reference number it is of that fact.</content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-265-4"><num>(4)</num><content>A unique tax reference number is an identification number allocated to a person by HMRC.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-265-5"><num>(5)</num><content>Subsection (2) or (3) does not impose a duty on C to provide information which C has already provided to the person whose promoter reference number it is.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-obtaining-information-and-documents-appeals"><heading>Obtaining information and documents: appeals</

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266"><num>266</num><heading>Appeals against notices imposing information <abbr title="Et cetera" xml:lang="la">etc</abbr> requirements</heading><subsection eId="section-266-1"><num>(1)</num><content>This section applie

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-1"><num>(1)</num><content>This section applies where a person is given a notice under section 255, 257, 258, 259, 260, 261 or 262.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-2"><num>(2)</num><content>The person to whom the notice is given may appeal against the notice or any requirement under the notice.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-3"><num>(3)</num><intro>Subsection (2) does not apply—</intro><level class="para1" eId="section-266-3-a"><num>(a)</num><content>to a requirement to provide any information or produce any document that for

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-3-a"><num>(a)</num><content>to a requirement to provide any information or produce any document that forms part of the person's statutory records, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-3-b"><num>(b)</num><content>if the tribunal has approved the giving of the notice under section 256.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-4"><num>(4)</num><intro>For the purposes of this section, information or a document forms part of a person's statutory records if it is information or a document which the person is required to keep and preserve

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-4-a"><num>(a)</num><content>the Taxes Acts, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-4-b"><num>(b)</num><content>any other enactment relating to a tax.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-5"><num>(5)</num><content>Information and documents cease to form part of a person's statutory records when the period for which they are required to be preserved by the enactments mentioned in subsection (4) ha

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-6"><num>(6)</num><intro>Notice of appeal must be given—</intro><level class="para1" eId="section-266-6-a"><num>(a)</num><content>in writing to the officer who gave the notice, and</content></level><le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-6-a"><num>(a)</num><content>in writing to the officer who gave the notice, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-6-b"><num>(b)</num><content>within the period of 30 days beginning with the day on which the notice was given.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-7"><num>(7)</num><content>The notice of appeal must state the grounds of the appeal.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-8"><num>(8)</num><intro>On an appeal that is notified to the tribunal, the tribunal may—</intro><level class="para1" eId="section-266-8-a"><num>(a)</num><content>confirm the notice or a requirement under

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-8-a"><num>(a)</num><content>confirm the notice or a requirement under the notice,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-8-b"><num>(b)</num><content>vary the notice or such a requirement, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-8-c"><num>(c)</num><content>set aside the notice or such a requirement.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-9"><num>(9)</num><intro>Where the tribunal confirms or varies the notice or a requirement, the person to whom the notice was given must comply with the notice or requirement—</intro><level class="para1" eId=

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-9-a"><num>(a)</num><content>within such period as is specified by the tribunal, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-266-9-b"><num>(b)</num><content>if the tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the tribunal's decision.</p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-10"><num>(10)</num><content>A decision of the tribunal on an appeal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).</content></su

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-266-11"><num>(11)</num><content>Subject to this section, the provisions of Part 5 of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 relating to appeals have effect in relation to an appeal under

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-obtaining-information-and-documents-supplem

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-267"><num>267</num><heading>Form and manner of providing information</heading><subsection eId="section-267-1"><num>(1)</num><content>The Commissioners may specify the form and manner in which information required to be

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-267-1"><num>(1)</num><content>The Commissioners may specify the form and manner in which information required to be provided or documents required to be produced by sections 255 to 264 must be provided or produced i

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-267-2"><num>(2)</num><intro>The Commissioners may specify that a document must be produced for inspection—</intro><level class="para1" eId="section-267-2-a"><num>(a)</num><content>at a place agreed between th

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-267-2-a"><num>(a)</num><content>at a place agreed between the person and an officer of Revenue and Customs, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-267-2-b"><num>(b)</num><content>at such place (which must not be a place used solely as a dwelling) as an officer of Revenue and Customs may reasonably specify.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-267-3"><num>(3)</num><content>The production of a document in compliance with a notice under this Part is not to be regarded as breaking any lien claimed on the document.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-268"><num>268</num><heading>Production of documents: compliance</heading><subsection eId="section-268-1"><num>(1)</num><content>Where the effect of a notice under section 255, 257 or 262 is to require a person to produ

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-268-1"><num>(1)</num><content>Where the effect of a notice under section 255, 257 or 262 is to require a person to produce a document, the person may comply with the requirement by producing a copy of the document,

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-268-2"><num>(2)</num><intro>Subsection (1) does not apply where—</intro><level class="para1" eId="section-268-2-a"><num>(a)</num><content>the effect of the notice is to require the person to produce the origi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-268-2-a"><num>(a)</num><content>the effect of the notice is to require the person to produce the original document, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-268-2-b"><num>(b)</num><content>an authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, subsequently makes a request in writing to the person for the original

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-268-3"><num>(3)</num><intro>Where an officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—</intro><level class="para1" eId="section-268-3-a"><num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-268-3-a"><num>(a)</num><content>within such period, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-268-3-b"><num>(b)</num><content>at such time and by such means,</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-269"><num>269</num><heading>Exception for certain documents or information</heading><subsection eId="section-269-1"><num>(1)</num><intro>Nothing in this Part requires a person to provide or produce—</intro><level c

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-269-1"><num>(1)</num><intro>Nothing in this Part requires a person to provide or produce—</intro><level class="para1" eId="section-269-1-a"><num>(a)</num><content>information that relates to the conduct of a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-269-1-a"><num>(a)</num><content>information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-269-1-b"><num>(b)</num><content>journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984) or information contained in such material, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-269-1-c"><num>(c)</num><content>personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records (but see subsection (2)).</content></lev

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-269-2"><num>(2)</num><intro>A notice under this Part may require a person—</intro><level class="para1" eId="section-269-2-a"><num>(a)</num><content>to produce documents, or copies of documents, that are perso

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-269-2-a"><num>(a)</num><content>to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-269-2-b"><num>(b)</num><content>to provide any information contained in such records that is not personal information.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-270"><num>270</num><heading>Limitation on duty to produce documents</heading><intro>Nothing in this Part requires a person to produce a document—</intro><level class="para1" eId="section-270-a"><num>(a)</num><conte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-270-a"><num>(a)</num><content>which is not in the possession or power of that person, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-270-b"><num>(b)</num><content>if the whole of the document originates more than 6 years before the requirement to produce it would, if it were not for this section, arise.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-271"><num>271</num><heading>Legal professional privilege</heading><subsection eId="section-271-1"><num>(1)</num><content>Nothing in this Part requires any person to disclose to <abbr class="acronym" title="Her Majesty'

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-271-1"><num>(1)</num><content>Nothing in this Part requires any person to disclose to <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> any privileged information.</content></subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-271-2"><num>(2)</num><content>“<term refersTo="#term-privileged-information" eId="term-privileged-information">Privileged information</term>” means information with respect to which a claim to legal professional pri

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-271-3"><num>(3)</num><content>In the case of legal proceedings in Scotland, the reference in subsection (2) to legal professional privilege is to be read as a reference to confidentiality of communications.</con

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-272"><num>272</num><heading>Tax advisers</heading><subsection eId="section-272-1"><num>(1)</num><content>This section applies where a notice is given under section 258(4) or (5) and the person to whom the notice is giv

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-272-1"><num>(1)</num><content>This section applies where a notice is given under section 258(4) or (5) and the person to whom the notice is given is a tax adviser.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-272-2"><num>(2)</num><intro>The notice does not require a tax adviser—</intro><level class="para1" eId="section-272-2-a"><num>(a)</num><content>to provide information about relevant communications, or</co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-272-2-a"><num>(a)</num><content>to provide information about relevant communications, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-272-2-b"><num>(b)</num><content>to produce documents which are the tax adviser's property and consist of relevant communications.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-272-3"><num>(3)</num><intro>Subsection (2) does not have effect in relation to—</intro><level class="para1" eId="section-272-3-a"><num>(a)</num><content>information explaining any information or document whic

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-272-3-a"><num>(a)</num><content>information explaining any information or document which the person to whom the notice is given has, as tax accountant, assisted any person in preparing for, or delivering to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-272-3-b"><num>(b)</num><content>a document which contains such information.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-272-4"><num>(4)</num><content>But subsection (2) is not disapplied by subsection (3) if the information in question has already been provided, or a document containing the information has already been produced, to a

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-272-5"><num>(5)</num><intro>In this section—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-relevant-communications" eId="term-relevant-communications">relevant communications</term>” mean

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><intro>“<term refersTo="#term-relevant-communications" eId="term-relevant-communications">relevant communications</term>” means communications between the tax adviser and—</intro><level class="para1"><num>(

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-273"><num>273</num><heading>Confidentiality</heading><subsection eId="section-273-1"><num>(1)</n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-273-1"><num>(1)</num><intro>No duty of confidentiality or other restriction on disclosure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-273-1-za"><num><ins class="first" ukl:ChangeId="key-fab1697151be668fc5e6385da22ca2ca

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-273-1-a"><num>(a)</num><content>a monitored promoter, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-273-1-b"><num>(b)</num><content>relevant proposals or relevant arrangements in relation to which a monitored promoter is a promoter.</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-273-1-zb"><num><ins ukl:ChangeId="key-fab1697151be668fc5e6385da22ca2ca-1647286084540" ukl:CommentaryRef="key-fab1697151be668fc5e6385da22ca2ca">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-273-2"><num>(2)</num><intro>“<term refersTo="#term-relevant-client" eId="term-relevant-cli

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-273-2-a"><num>(a)</num><content>has made a firm approach in relation to <ins cla

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-273-2-b"><num>(b)</num><content>has made <ins class="substitution first last" u

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-273-2-c"><num>(c)</num><content>took part in the organisation or management of <

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-273-3"><num>(3)</num><content>“<term refersTo="#term-relevant-intermediary" eId="term-rele

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-273-4"><num>(4)</num><content>The <ins class="substitution first last" ukl:ChangeId="key-

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-273-5"><num><ins class="first" ukl:ChangeId="key-f0af67fd9517b2e0ecdc3dad08f42e22-16472860436

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-273-6"><num><ins ukl:ChangeId="key-f0af67fd9517b2e0ecdc3dad08f42e22-1647286043685" ukl:CommentaryRef="key-f0af67fd9517b2e0ecdc3dad08f42e22">(6)</ins></nu

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-273-7"><num><ins ukl:ChangeId="key-f0af67fd9517b2e0ecdc3dad08f42e22-1647286043685" ukl:CommentaryRef="key-f0af67fd9517b2e0ecdc3dad08f42e22">(7)</ins></nu

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-272A"><num><ins class="first" ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-272A-1"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-a"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-b"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-c"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-d"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-e"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-f"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-g"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-h"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-i"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-1-j"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-272A-2"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-2-a"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-272A-2-a-i"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-272A-2-a-ii"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-272A-2-a-iii"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d5

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-2-b"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-272A-2-b-i"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-272A-2-b-ii"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-2-c"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-272A-3"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-a"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-b"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-c"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-d"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-e"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-f"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-g"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-h"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-i"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-3-j"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-272A-4"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(4)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-4-a"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-4-b"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-272A-4-c"><num><ins ukl:ChangeId="key-abd8213e748e5589e76b5a338d9e2d59-1646859392924" ukl:CommentaryRef="key-abd8213e748e5589e76b5a338d9e2d59">(

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-penalties"><heading>Penalties</headi

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-274"><num>274</num><heading>Penalties</heading><content>Schedule 35 contains provision about penalties for failure to comply with provisions of this Part.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-275"><num>275</num><heading>Failure to comply with Part 7 of the Finance Act 2004</heading><cont

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-276"><num><noteRef href="#key-8b724f45dd9eb5c9a6909d41131ade2e" uk:name="commentary" ukl:Name="C

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-276-1"><num>(1)</num><intro>Subsection <ref href="#section-276-2">(2)</ref> applies where—</intro><level class="para1" eId="section-276-1-a"><num>(a)</num><content>a person gives HMRC a document of a kind lis

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-276-1-a"><num>(a)</num><content>a person gives HMRC a document of a kind listed in the Table in paragraph 1 of Schedule 24 to FA 2007 (penalties for providing inaccurate documents to HMRC), and</content

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-276-1-b"><num>(b)</num><content>the document contains an inaccuracy.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-276-2"><num>(2)</num><content>In determining whether or not the inaccuracy was careless for the purposes of paragraph 3(1)(a) of Schedule 24 to FA 2007, reliance by the person on legal advice relating to relevant ar

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277"><num>277</num><heading>Extended time limit for assessment</heading><subsection eId="section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277-1"><num>(1)</num><intro>In section 36 of <abbr class="acronym" title="Taxes Management

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-1-a"><num>(a)</num><content>omit the “or” following paragraph (b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277-1-b"><num>(b)</num><content><mod>at the end of paragraph (c) insert<quotedTex

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277-2"><num>(2)</num><intro>In paragraph 12B of Schedule 2 to <abbr class="acronym" title=

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-2-a"><num>(a)</num><content><mod>in sub-paragraph (1), after “sub-paragraph (2)” insert <quotedText>“ and (2A) ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277-2-b"><num>(b)</num><content><mod>after sub-paragraph (2) insert—<quotedStruct

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-2-c"><num>(c)</num><content><mod>in sub-paragraph (5), for “or (2)” substitute <quotedText>“ , (2) or (2A) ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-2-d"><num>(d)</num><content><mod>in sub-paragraph (6), for “or (2)” substitute <quotedText>“ , (2) or (2A) ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277-3"><num>(3)</num><intro>In section 240 of <abbr class="acronym" title="Inheritance Tax

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-3-a"><num>(a)</num><content><mod>in subsection (3) for “and (5)” substitute <quotedText>“ to (5A) ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-3-b"><num>(b)</num><content><mod>in subsection (5), for “those dates” substitute <quotedText>“ the dates in subsection (2)(a) and (b) ”</quotedText>,</mod>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277-3-c"><num>(c)</num><content><mod>after subsection (5) insert—<quotedStructure

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-3-d"><num>(d)</num><content><mod>in subsection (8), for “, (5) and (6)” substitute <quotedText>“ to (6) ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277-4"><num>(4)</num><intro>In paragraph 46 of Schedule 18 to FA 1998 (general time limits

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-4-a"><num>(a)</num><content>omit the “or” following paragraph (b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277-4-b"><num>(b)</num><content><mod>at the end of paragraph (c) insert<quotedTex

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277-5"><num>(5)</num><intro>In paragraph 31 of Schedule 10 to FA 2003 (time limit for asse

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-5-a"><num>(a)</num><content>omit the “or” following paragraph (b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277-5-b"><num>(b)</num><content><mod>at the end of paragraph (c) insert<quotedTex

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277-6"><num>(6)</num><intro>In paragraph 25 of Schedule 33 to FA 2013 (time limit for asse

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-277-6-a"><num>(a)</num><content>omit the “or” following paragraph (b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277-6-b"><num>(b)</num><content><mod>at the end of paragraph (c) insert<quotedTex

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-offences"><heading>Offences</heading

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-278"><num>278</num><heading>Offence of concealing <abbr title="Et cetera" xml:lang="la">etc</abbr> documents</heading><subsection eId="section-278-1"><num>(1)</num><intro>A person is guilty of an offence if—</intro

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-278-1"><num>(1)</num><intro>A person is guilty of an offence if—</intro><level class="para1" eId="section-278-1-a"><num>(a)</num><content>the person is required to produce a document by a notice given under s

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-278-1-a"><num>(a)</num><content>the person is required to produce a document by a notice given under section 255,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-278-1-b"><num>(b)</num><content>the tribunal approved the giving of the notice under section 256, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-278-1-c"><num>(c)</num><content>the person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, that document.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-278-2"><num>(2)</num><content>Subsection (1) does not apply if the person acts after the document has been produced to an officer of Revenue and Customs in accordance with section 255, unless the officer has notifie

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-278-3"><num>(3)</num><content>Subsection (1) does not apply, in a case to which section 268(1) applies, if the person acts after the end of the expiry of 6 months beginning with the day on which a copy of the docume

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-277A"><num><ins class="first" ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277A-1"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(1)</ins></n

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277A-2"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277A-2-a"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277A-2-b"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277A-2-c"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277A-3"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(3)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277A-3-a"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277A-3-b"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277A-3-c"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277A-3-d"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-277A-3-d-i"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-277A-3-d-ii"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847321192" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-277B"><num><ins class="first" ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277B-1"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(1)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277B-1-a"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277B-1-b"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-277B-2"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277B-2-a"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-277B-2-a-i"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-277B-2-a-ii"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277B-2-b"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-277B-2-b-i"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-277B-2-b-ii"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-277B-2-c"><num><ins ukl:ChangeId="key-1b933fc22bbedb5e2e6044247f31cddd-1715847360105" ukl:CommentaryRef="key-1b933fc22bbedb5e2e6044247f31cddd">(

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-279"><num>279</num><heading>Offence of concealing <abbr title="Et cetera" xml:lang="la">etc</abbr> documents following informal notification</heading><subsection eId="section-279-1"><num>(1)</num><intro>A person is gui

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-279-1"><num>(1)</num><intro>A person is guilty of an offence if the person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document after an officer of Rev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-279-1-a"><num>(a)</num><content>the document is, or is likely, to be the subject of a notice under section 255, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-279-b"><num>(b)</num><content>the officer of Revenue and Customs intends to seek the approval of the tribunal to the giving of the notice.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-279-2"><num>(2)</num><intro>A person is not guilty of an offence under this section if the person acts after—</intro><level class="para1" eId="section-279-2-a"><num>(a)</num><content>at least 6 months has exp

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-279-2-a"><num>(a)</num><content>at least 6 months has expired since the person was, or was last, informed as described in subsection (1), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-279-2-b"><num>(b)</num><content>a notice has been given to the person under section 255, requiring the document to be produced.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-280"><num>280</num><heading>Penalties for offences</heading><subsection eId="section-280-1"><num

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-280-1"><num>(1)</num><intro>A person who is guilty of an offence under section <ins class

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-280-1-a"><num>(a)</num><intro>on summary conviction, to—</intro><level class="para2" eId="section-280-1-a-i"><num>(i)</num><content>in England and Wales, a fine, or</content></level><level class=

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-280-1-a-i"><num>(i)</num><content>in England and Wales, a fine, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-280-1-a-ii"><num>(ii)</num><content>in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-280-1-b"><num>(b)</num><content>on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine or both.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-280-2"><num>(2)</num><content>In relation to an offence committed before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force, subsection (1)(a)(i) has effect as if the re

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-5-crossheading-supplemental"><heading>Supplemental<

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-281"><num>281</num><heading>Partnerships</heading><content>Schedule 36 contains provision about the application of this Part to partnerships.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-282"><num>282</num><heading>Regulations under this Part</heading><subsection eId="section-282-1"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-282-1"><num>(1)</num><content>Regulations under this Part are to be made by statutory instrument.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-282-2"><num>(2)</num><content>Apart from an instrument to which subsection (3) applies, a statutory instrument containing regulations made under this Part is subject to annulment in pursuance of a resolution of the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-282-3"><num>(3)</num><intro>A statutory instrument containing (whether alone or with other

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-282-3-a"><num>(a)</num><content>section 238(7),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-282-3-b"><num>(b)</num><content>paragraph 14 of Schedule 34,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-282-3-c"><num>(c)</num><content>paragraph 5(1) of Schedule 35, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-282-3-ba"><num><ins class="first" ukl:ChangeId="key-590ee0e1573d80d93d8fbb67f80898ee

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-282-3-d"><num>(d)</num><content>paragraph 21 of Schedule 36,</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-282-4"><num>(4)</num><intro>Regulations under this Part—</intro><level class="para1" eId="section-282-4-a"><num>(a)</num><content>may make different provision for different purposes;</content></level><lev

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-282-4-a"><num>(a)</num><content>may make different provision for different purposes;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-282-4-b"><num>(b)</num><content>may include transitional provision and savings.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-281A"><num><ins class="first" ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-281A-1"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133" ukl:Comme

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-281A-1-a"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-281A-1-b"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-281A-2"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133" ukl:CommentaryRef="key-a24f9bddd12b2bb2977b0da8fde1b184">(2)</ins></n

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-281A-2-a"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133" ukl:CommentaryRef="key-a24f9bddd12b2bb2977b0da8fde1b184">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-281A-2-b"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133" ukl:CommentaryRef="key-a24f9bddd12b2bb2977b0da8fde1b184">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-281A-2-c"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133" ukl:CommentaryRef="key-a24f9bddd12b2bb2977b0da8fde1b184">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-281A-3"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133" ukl:Comme

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-281A-4"><num><ins ukl:ChangeId="key-a24f9bddd12b2bb2977b0da8fde1b184-1522001298133" ukl:Comme

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-283"><num>283</num><heading>Interpretation of this Part</heading><subsection eId="section-283-1"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-283-1"><num>(1)</num><intro>In this Part—</intro><hcontainer name="definition"><conten

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-283-2"><num>(2)</num><content>A reference in a provision of this Part to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commiss

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-283-3"><num>(3)</num><content>A reference in a provision of this Part to meeting a threshold condition is to meeting one of the conditions described in paragraphs 2 to 12 of Schedule 34.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-283-4"><num><ins class="first" ukl:ChangeId="key-b3ca8639a4de383ac1941848ed2efecf-16466745965

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-283-4-a"><num><ins ukl:ChangeId="key-b3ca8639a4de383ac1941848ed2efecf-1646674596598" ukl:CommentaryRef="key-b3ca8639a4de383ac1941848ed2efecf">(a

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-283-4-b"><num><ins ukl:ChangeId="key-b3ca8639a4de383ac1941848ed2efecf-1646674596598" ukl:CommentaryRef="key-b3ca8639a4de383ac1941848ed2efecf">(b

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-283-4-c"><num><ins ukl:ChangeId="key-b3ca8639a4de383ac1941848ed2efecf-1646674596598" ukl:CommentaryRef="key-b3ca8639a4de383ac1941848ed2efecf">(c

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-283-4-d"><num><ins ukl:ChangeId="key-b3ca8639a4de383ac1941848ed2efecf-1646674596598" ukl:CommentaryRef="key-b3ca8639a4de383ac1941848ed2efecf">(d

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheadin

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-284"><num>284</num><heading>Disclosure of tax avoid

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-284-1"><num>(1)</num><content>Part 7 of FA 2004 (disclosure of tax avoidance schemes) is amended as set out in subsections (2) to (4).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-284-2"><num>(2)</num><content><mod>After section 310 insert—<quotedStructure startQuote="&

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-284-3"><num>(3)</num><content><mod>In section 316(2) (meaning of the “information provisions”), after “310,” insert <quotedText>“ 310A, ”</quotedText>.</mod></content></su

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-284-4"><num>(4)</num><content><mod>In section 318(1) (interpretation of Part 7), at the en

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-284-5"><num>(5)</num><content>Section 98C of <abbr class="acronym" title="Taxes Management Act">TMA</abbr> 1970 (notification under Part 7 of FA 2004) is amended as set out in subsections (6) to (10).</content><

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-284-6"><num>(6)</num><content><mod>In subsection (1)(a)(i), for “or (c)” substitute <quotedText>“ , (c) or (ca) ”</quotedText>.</mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-284-7"><num>(7)</num><content><mod>In subsection (2), after paragraph (c) insert—<quotedSt

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-284-8"><num>(8)</num><content><mod>In subsect

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-284-9"><num>(9)</num><intro>In subsection (2ZB)—</intro><level class="para1" eId="section-284-9-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="section-284-9-a-i"><num>(i)</num>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-284-9-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="section-284-9-a-i"><num>(i)</num><content>for “person's” substitute “promoter's”;</content></level><level class="p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-284-9-a-i"><num>(i)</num><content>for “person's” substitute “promoter's”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-284-9-a-ii"><num>(ii)</num><content><mod>after “(3)” insert <quotedText>“ or section 310A ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-284-9-a-iii"><num>(iii)</num><content><mod>for “person” substitute <quotedText>“ promoter ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-284-9-b"><num>(b)</num><intro>in paragraph (b)—</intro><level class="para2" eId="section-284-9-b-i"><num>(i)</num><content><mod>before “person's” insert <quotedText>“ rele

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-284-9-b-i"><num>(i)</num><content><mod>before “person's” insert <quotedText>“ relevant ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-284-9-b-ii"><num>(ii)</num><content><mod>for “or 310” substitute <quotedText>“ , 310 or 310A ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-284-9-b-iii"><num>(iii)</num><content><mod>before “person” insert <quotedText>“ relevant ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-284-10"><num>(10)</num><content><mod>After subsection (2ZB) insert—<quotedStructure startQ

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-284-11"><num>(11)</num><content>Section 310A of FA 2004 applies to a person who provides the prescribed information about notifiable proposals or arrangements in compliance or purported compliance with section 308,

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-code-of-practice-on-taxation-for-banks"><he

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285"><num>285</num><heading>The Code of Practice on Taxation for Banks: <abbr class="acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr> to publish reports</heading><subsection eId="section-285-1"><num>(1)</num

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-1"><num>(1)</num><content>No later than the end of the calendar year in which a reporting period ends, the Commissioners for Her Majesty's Revenue and Customs must publish a report on the operation during the pe

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-2"><num>(2)</num><content>If the Commissioners determine that a group or entity which was a participating group or entity (see section 286) during some or all of a reporting period breached the Code at a time du

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-3"><num>(3)</num><intro>If—</intro><level class="para1" eId="section-285-3-a"><num>(a)</num><content>the Commissioners determine that there has been a breach of the Code, but</content></level><level c

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-285-3-a"><num>(a)</num><content>the Commissioners determine that there has been a breach of the Code, but</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-285-3-b"><num>(b)</num><content>it was not reasonably practicable for information relating to the breach to be included in the report for the reporting period in which the breach occurred,</content></le

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-4"><num>(4)</num><intro>The report for a reporting period must list—</intro><level class="para1" eId="section-285-4-a"><num>(a)</num><content>the groups or entities which were participating groups or enti

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-285-4-a"><num>(a)</num><content>the groups or entities which were participating groups or entities during some or all of the reporting period,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-285-4-b"><num>(b)</num><intro>the groups or entities appearing to the Commissioners—</intro><level class="para2" eId="section-285-4-b-i"><num>(i)</num><content>not to be covered by paragraph (a), and

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-285-4-b-i"><num>(i)</num><content>not to be covered by paragraph (a), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-285-4-b-ii"><num>(ii)</num><content>to be groups or entities in relation to which the bank levy is charged in a case where the chargeable period ends in the reporting period (or would be charged in such a c

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-285-4-c"><num>(c)</num><intro>the entities appearing to the Commissioners—</intro><level class="para2" eId="section-285-4-c-i"><num>(i)</num><content>not to be covered by paragraph (a) or (b), and</p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-285-4-c-i"><num>(i)</num><content>not to be covered by paragraph (a) or (b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-285-4-c-ii"><num>(ii)</num><content>to be entities which fell within subsection (2)(b) or (c) of section 991 of ITA 2007 (subject to subsection (3) of that section) during some or all of the reporting perio

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-5"><num>(5)</num><intro>In a case where the bank levy is (or would be) charged in relation to a relevant non-banking group (as defined in paragraph 11 of Schedule 19 to FA 2011), any list prepared under subsecti

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-285-5-a"><num>(a)</num><content>relevant <abbr class="acronym" title="United Kingdom">UK</abbr> banking sub-groups (as defined in paragraph 19(5) of that Schedule), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-285-5-b"><num>(b)</num><intro>so far as not covered by paragraph (a)—</intro><level class="para2" eId="section-285-5-b-i"><num>(i)</num><content><abbr class="acronym" title="United Kingdom">UK</abbr>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-285-5-b-i"><num>(i)</num><content><abbr class="acronym" title="United Kingdom">UK</abbr> resident banks (as defined in paragraph 80 of that Schedule), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-285-5-b-ii"><num>(ii)</num><content>relevant foreign banks (as defined in paragraph 78 of that Schedule).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-6"><num>(6)</num><content>For the purposes of subsection (4)(b)(ii) it does not matter if the amount of the bank levy is (or would be) nil in the case of a group or entity.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-7"><num>(7)</num><content>The first “reporting period” is the period beginning with 5 December 2013 and ending with 31 March 2015.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-8"><num>(8)</num><content>After that, each year beginning with 1 April is a “reporting period”.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-9"><num>(9)</num><content>The report for the first reporting period must list the groups or entities which were participating groups or entities on 5 December 2013.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-10"><num>(10)</num><content>Subsection (9) does not require the inclusion in the report of any information which has previously been published by the Commissioners, so long as the report makes reference to the p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-285-11"><num>(11)</num><content>If, on or after 31 May 2013, the Commissioners publish a document which states that only Part 1 of the Code is to apply in the case of a group or entity of a specified description, in

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286"><num>286</num><heading>The Code of Practice on Taxation for Banks: “participating” groups or entities</heading><subsection eId="section-286-1"><num>(1)</num><content>This section applies for the purposes of secti

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286-1"><num>(1)</num><content>This section applies for the purposes of section 285.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286-2"><num>(2)</num><content><mod>A group or entity becomes a <quotedText>“ participating ”</quotedText> group or entity if, on or after 31 May 2013, it notifies the Commission

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286-3"><num>(3)</num><content>A group or entity ceases to be a “participating” group or entity if it notifies the Commissioners in writing that it is no longer unconditionally committed to complying with the Code.<

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286-4"><num>(4)</num><content><mod>A group or entity which ceases to be a “participating” group or entity in accordance with subsection (3) becomes a <quotedText>“ participating

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286-5"><num>(5)</num><content>Subsections (6) and (7) apply if a group or entity is named in a report under section 285 under subsection (2) of that section.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286-6"><num>(6)</num><content>If the group or entity is a “participating” group or entity immediately before the publication of the report, it ceases to be so on the publication of the report.</content></subsec

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-286-7"><num>(7)</num><intro>In any case, the group or entity cannot be a “participating” group or entity after the publication of the report unless and until—</intro><level class="para1" eId="section-286-7-a"><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-286-7-a"><num>(a)</num><content>it gives the Commissioners a further written notice of the kind mentioned in subsection (2), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-286-7-b"><num>(b)</num><content>the Commissioners are satisfied that it is unconditionally committed to complying with the Code.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-287"><num>287</num><heading>The Code of Practice on Taxation for Banks: operation & breaches

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-1"><num>(1)</num><intro>The Commissioners must—</intro><level class="para1" eId="section-287-1-a"><num>(a)</num><content>publish a protocol, to be called “the Governance Protocol”, setting out how the Co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-1-a"><num>(a)</num><content>publish a protocol, to be called “the Governance Protocol”, setting out how the Commissioners are going to operate the Code and section 285(2), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-1-b"><num>(b)</num><content>follow the Governance Protocol when operating the Code and section 285(2).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-2"><num>(2)</num><intro>The Governance Protocol must require the Commissioners, before determining for the purposes of section 285(2) whether a group or entity has breached the Code at a time during a reporting

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-2-a"><num>(a)</num><content>whether the group or entity has breached the Code, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-2-b"><num>(b)</num><content>whether the group or entity should be named in a report under section 285 were the Commissioners to determine that the group or entity has breached the Code.</content></l

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-3"><num>(3)</num><intro>The independent reviewer—</intro><level class="para1" eId="section-287-3-a"><num>(a)</num><content>must give the group or entity a reasonable opportunity to make representations ab

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-3-a"><num>(a)</num><content>must give the group or entity a reasonable opportunity to make representations about the matters being considered by the independent reviewer,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-3-b"><num>(b)</num><content>subject to subsection (8), must have regard to the group or entity's representations and may have regard to any other matter which the independent reviewer considers to be re

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-3-c"><num>(c)</num><content>must give the group or entity a copy of the independent reviewer's report, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-3-d"><num>(d)</num><content>must otherwise follow the Governance Protocol but only so far as it is relevant to the independent reviewer's functions.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-287-4"><num>(4)</num><content>The Governance Protocol may provide that, in the case of any

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-287-5"><num>(5)</num><intro>This subsection applies to any conduct—</intro><level clas

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-5-a"><num>(a)</num><intro>in relation to which there has been given—</intro><level class="para2" eId="section-287-5-a-i"><num>(i)</num><content>an opinion notice under paragraph 11(3)(b) of Sched

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-287-5-a-i"><num>(i)</num><content>an opinion notice under paragraph 11(3)(b) of Schedule 43 to FA 2013 (GAAR advisory panel: opinion that conduct unreasonable) stating the joint opinion of all the members o

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-287-5-a-ii"><num>(ii)</num><content>one or more such notices stating the opinions of at least two members of such a sub-panel, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-287-5-b"><num>(b)</num><content>in relation to which there has been given a notic

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-6"><num>(6)</num><intro>The Governance Protocol must make provision—</intro><level class="para1" eId="section-287-6-a"><num>(a)</num><intro>for the Commissioners, in determining whether a group or entity

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-6-a"><num>(a)</num><intro>for the Commissioners, in determining whether a group or entity has breached the Code or should be named in a report under section 285—</intro><level class="para2" eId="sec

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-287-6-a-i"><num>(i)</num><content>to have regard to the independent reviewer's report, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-287-6-a-ii"><num>(ii)</num><content>to give the group or entity a reasonable opportunity to make representations about the matters being considered by the Commissioners,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-6-b"><num>(b)</num><content>for the Commissioners to notify the group or entity in writing of their determination,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-6-c"><num>(c)</num><content>if the Commissioners' determination is different from the independent reviewer's determination, for the Commissioners to include in the notification of their determination to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-6-d"><num>(d)</num><intro>if the Commissioners determine that the group or entity should be named in a report under section 285, for the Commissioners to hold off including in a report under that sectio

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-287-6-d-i"><num>(i)</num><content>until the notification of the determination is given to the group or entity, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-287-6-d-ii"><num>(ii)</num><content>for at least 90 days after the day on which that notification is given.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-287-5A"><num><ins class="first" ukl:ChangeId="key-e3b98a488cb7177d59378be4708d459d-1521998520

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-287-5A-a"><num><ins ukl:ChangeId="key-e3b98a488cb7177d59378be4708d459d-1521998520420" ukl:CommentaryRef="key-e3b98a488cb7177d59378be4708d459d">(

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-287-5A-a-i"><num><ins ukl:ChangeId="key-e3b98a488cb7177d59378be4708d459d-1521998520420" ukl:CommentaryRef="key-e3b98a488cb7177d59378be4708d459d"

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para2" eId="section-287-5A-a-ii"><num><ins ukl:ChangeId="key-e3b98a488cb7177d59378be4708d459d-1521998520420" ukl:CommentaryRef="key-e3b98a488cb7177d59378be4708d459d

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-287-5A-b"><num><ins ukl:ChangeId="key-e3b98a488cb7177d59378be4708d459d-1521998520420" ukl:CommentaryRef="key-e3b98a488cb7177d59378be4708d459d">(

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-287-5B"><num><ins ukl:ChangeId="key-e3b98a488cb7177d59378be4708d459d-1521998520420" ukl:CommentaryRef="key-e3b98a488cb7177d59378be4708d459d">(5B)</ins></

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-7"><num>(7)</num><intro>The Governance Protocol must make provision for the independent reviewer and the Commissioners, in determining whether a group or entity should be named in a report under section 285, to

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-7-a"><num>(a)</num><content>any action taken by the group or entity to remedy the breach of the Code or otherwise to mitigate its effect, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-7-b"><num>(b)</num><content>any exceptional circumstances which might justify not naming the group or entity.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-8"><num>(8)</num><intro>In determining whether a group or entity has breached the Code or should be named in a report under section 285, the independent reviewer and the Commissioners—</intro><level class="p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-8-a"><num>(a)</num><content>may have regard to any conduct of the group or entity occurring on or after 5 December 2013, but</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-8-b"><num>(b)</num><content>must not have regard to any conduct of the group or entity occurring before that date or at a time when the group or entity is not a participating group or entity.</conte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-9"><num>(9)</num><intro>Subsection (10) applies if the independent reviewer determines—</intro><level class="para1" eId="section-287-9-a"><num>(a)</num><content>that a group or entity has not breached the

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-9-a"><num>(a)</num><content>that a group or entity has not breached the Code, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-9-b"><num>(b)</num><content>that a group or entity should not be named in a report under section 285.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-10"><num>(10)</num><intro>The Commissioners may make a determination which is different from the independent reviewer's determination only if—</intro><level class="para1" eId="section-287-10-a"><num>(a)</num

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-10-a"><num>(a)</num><content>the independent reviewer's determination is flawed when considered in the light of the principles applicable in proceedings for judicial review, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-10-b"><num>(b)</num><content>there are other compelling reasons for making a different determination.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-11"><num>(11)</num><intro>If the Commissioners make a different determination in a case where subsection (10) applies—</intro><level class="para1" eId="section-287-11-a"><num>(a)</num><content>their reaso

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-11-a"><num>(a)</num><content>their reasons notified under subsection (6)(c) must set out (in particular) why the independent reviewer's determination is flawed or (as the case may be) the other compelli

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-11-b"><num>(b)</num><content>in any proceedings in which an issue arises as to whether it was lawful for them to make the different determination it is for them to show that it was lawful for them to ma

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-11-c"><num>(c)</num><content>subsection (12) applies in relation to any proceedings for judicial review of the different determination instituted by a member of the group or by the entity.</content>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-12"><num>(12)</num><intro>If the proceedings are instituted no later than the end of the 90 day period mentioned in subsection (6)(d)(ii)—</intro><level class="para1" eId="section-287-12-a"><num>(a)</num><co

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-12-a"><num>(a)</num><content>they are to be treated as having been instituted within any applicable time limit (if that would not otherwise be the case),</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-12-b"><num>(b)</num><content>the court must give permission or leave for the proceedings to proceed (if the court's permission or leave is required), unless that would lead to multiple proceedings deali

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-12-c"><num>(c)</num><content>any hearing (including any hearing on appeal) must be held in private, unless (having regard to the risk that holding the hearing in public might undermine to any extent the

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-13"><num>(13)</num><intro>If a determination of the Commissioners is different from the independent reviewer's determination, they must mention that fact—</intro><level class="para1" eId="section-287-13-a"><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-13-a"><num>(a)</num><content>in the report under section 285 for the reporting period in question, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-287-13-b"><num>(b)</num><content>if it was not reasonably practicable for that fact to be mentioned in that report, in the first subsequent report under section 285 in which it is reasonably practicable for

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-14"><num>(14)</num><content>In determining for the purposes of section 285(3) or subsection (13)(b) of this section when it is reasonably practicable for any information to be included in a report under section

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-15"><num>(15)</num><content>The Commissioners must disclose to an independent reviewer such information held by them as they consider appropriate to enable the independent reviewer to carry out the independent r

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-287-16"><num>(16)</num><content>If the Commissioners disclose information to an independent reviewer under subsection (15), section 18 of <abbr class="acronym" title="Commissioners for Revenue and Customs Act">CRCA<

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-288"><num>288</num><heading>The Code of Practice on Taxation for Banks: documents relating to the Code</heading><subsection eId="section-288-1"><num>(1)</num><intro>The Commissioners may publish a relevant document, or

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-288-1"><num>(1)</num><intro>The Commissioners may publish a relevant document, or revoke or modify a relevant document previously published by them, only after—</intro><level class="para1" eId="section-288-1-a">

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-288-1-a"><num>(a)</num><content>consultation with such persons as they consider appropriate, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-288-1-b"><num>(b)</num><content>consideration of any representations made to them in the course of the consultation.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-288-2"><num>(2)</num><intro>When publishing a relevant document or a modified relevant document or when revoking a relevant document, the Commissioners must also publish—</intro><level class="para1" eId="section

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-288-2-a"><num>(a)</num><content>an account of the representations mentioned in subsection (1)(b), and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-288-2-b"><num>(b)</num><content>their responses to those representations.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-288-3"><num>(3)</num><intro>In this section “<term refersTo="#term-relevant-document" eId="term-relevant-document">relevant document</term>” means—</intro><level class="para1" eId="section-288-3-a"><num>(a)</nu

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-288-3-a"><num>(a)</num><content>the Governance Protocol, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-288-3-b"><num>(b)</num><content>any document of the kind mentioned in section 285(11).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-288-4"><num>(4)</num><content>This section does not apply in relation to the first publication of the Governance Protocol.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-288-5"><num>(5)</num><content>This section does not affect any document of the kind mentioned in section 285(11) published before the passing of this Act except where it is to be revoked or modified after the passin

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-offshore-funds"><heading>Offshore funds<

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-289"><num>289</num><heading>Undertakings for collective investment in transferable securities an

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-289-1"><num>(1)</num><content>Section 363A of TIOPA 2010 (residence of offshore funds which are undertakings for collective investment in transferable securities) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-289-2"><num>(2)</num><content><mod>For subsections (1) and (2) substitute—<quotedStructure

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-289-3"><num>(3)</num><content><mod>In subsection (3), for “offshore fund” substitute <quotedText>“ <abbr class="acronym" title="Undertakings for Collective Investment in Transferable Securities"

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-289-4"><num>(4)</num><content><mod>In subsection (4), for the words after “section” subst

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-289-5"><num>(5)</num><intro>Accordingly, in TIOPA 2010—</intro><level class="para1" eId="section-289-5-a"><num>(a)</num><content><mod>in section 1 (overview of Act), in subsection (1)(e) after “funds” insert

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-289-5-a"><num>(a)</num><content><mod>in section 1 (overview of Act), in subsection (1)(e) after “funds” insert <quotedText>“ <abbr title="Et cetera" xml:lang="la">etc</abbr>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-289-5-b"><num>(b)</num><content><mod>in the heading for Part 8, after “FUNDS” insert <quotedText>“ <abbr title="Et cetera" xml:lang="la">ETC</abbr> ”</quotedTe

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-289-5-c"><num>(c)</num><content><mod>for the heading of section 363A substitute <quotedText>“ Residence of undertakings for collective investment in transferable securities and al

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-289-6"><num>(6)</num><content>The amendments made by this section are treated as having come into force on 5 December 2013.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-employeeownership-trusts"><heading>Employee-ownership trusts</heading><section eId="section-290"

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-290"><num>290</num><heading>Companies owned by employee-ownership trusts</heading><content>Schedule 37 contains provision about tax reliefs in connection with companies owned by employee-ownership trusts.</content>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-trusts"><heading>Trusts</heading><se

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-291"><num>291</num><heading>Trusts with vulnerable beneficiary: meaning of “disabled person”</h

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-291-1"><num>(1)</num><content>Schedule 1A to FA 2005 (meaning of “disabled person”) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-291-2"><num>(2)</num><intro>In paragraph 1—</intro><level class="para1" eId="section-2

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="section-291-2-a"><num>(a)</num><content><mod>for paragraph (c) substitute—<quotedStructur

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-291-2-b"><num>(b)</num><content>in paragraph (d), omit “by virtue of entitlement to the daily living component”.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-291-3"><num>(3)</num><content><mod>In paragraph 3, after “rate” insert <quotedText>“ , or to the mobility component at the higher rate, ”</quotedText>.</mod></content></sub

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-291-4"><num>(4)</num><content>In paragraph 4, omit “by virtue of entitlement to the daily living component”.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-291-5"><num>(5)</num><intro>The amendments made by this section have effect—</intro><level class="para1" eId="section-291-5-a"><num>(a)</num><content>for the purposes of sections 89, 89A and 89B of <abbr clas

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-291-5-a"><num>(a)</num><content>for the purposes of sections 89, 89A and 89B of <abbr class="acronym" title="Inheritance Tax Act">IHTA</abbr> 1984, in relation to property transferred into settlement on or

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-291-5-b"><num>(b)</num><content>for all other purposes, for the tax year 2014-15 and subsequent tax years.</content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1998/Math/MathML" name="crossheading" ukl:Name="Pblock" eId="part-6-cross

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="section-292"><num>292</num><heading>Amounts allowed b

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-292-1"><num>(1)</num><content>TIOPA 2010 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-292-2"><num>(2)</num><content><mod>For section 34(1)(b) (reduction in credit: payment by r

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-292-3"><num>(3)</num><content><mod>In section 34, after subsection (3) insert—<quotedStruc

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-292-4"><num>(4)</num><content><mod>For section 112(3)(b) (deduction from income for foreig

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-292-5"><num>(5)</num><content><mod>In section 112, after subsection (7) insert—<quotedStru

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-292-6"><num>(6)</num><content><mod>In section 42(4) (provisions relating to the limit imposed by section 42(2) on credit against corporation tax) for the “and” after “(as defined in section 44),” substitute— <quot

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="section-292-7"><num>(7)</num><content><mod>Afte

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-292-8"><num>(8)</num><content>The amendments made by subsections (2), (3), (4) and (5) have effect in relation to payments made by a tax authority on or after 5 December 2013.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-292-9"><num>(9)</num><content>The amendments made by subsections (6) and (7) have effect in relation to accounting periods beginning on or after 5 December 2013.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-292-10"><num>(10)</num><content>For the purposes of subsection (9), an accounting period beginning before, and ending on or after, 5 December 2013 is to be treated as if so much of the period as falls before that da

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-293"><num>293</num><heading>Controlled foreign companies: qualifying loan relationships (1)</hea

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-293-1"><num>(1)</num><content><mod>In Chapter 9 of Part 9A of TIOPA 2010 (controlled forei

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-293-2"><num>(2)</num><content>The amendment made by this section has effect for cases in which the relevant arrangement is made on or after 5 December 2013.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-294"><num>294</num><heading>Controlled foreign companies: qualifying loan relationships (2)</heading><subsection eId="section-294-1"><num>(1)</num><content><mod>In Chapter 9 of Part 9A of TIOPA 2010 (controlled foreign

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-294-1"><num>(1)</num><content><mod>In Chapter 9 of Part 9A of TIOPA 2010 (controlled foreign companies: qualifying loan relationships) in section 371IH (exclusions from definition of “qualifying loan relationship”)

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-294-2"><num>(2)</num><content>The amendment made by this section has effect for accounting periods of CFCs beginning on or after 5 December 2013.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-294-3"><num>(3)</num><intro>The following subsections apply in relation to a qualifying loan relationship of a CFC if—</intro><level class="para1" eId="section-294-3-a"><num>(a)</num><content>profits of the q

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-294-3-a"><num>(a)</num><content>profits of the qualifying loan relationship (“the relevant profits”) would, apart from those subsections, be included in the CFC's qualifying loan relationship profits for an

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-294-3-b"><num>(b)</num><content>the creditor relationship in question would not be a qualifying loan relationship for the straddling period were the amendment made by this section to have effect for account

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-294-4"><num>(4)</num><intro>Apportion the relevant profits between the part of the straddling period falling before 5 December 2013 and the part falling on or after that date—</intro><level class="para1" eId="se

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-294-4-a"><num>(a)</num><content>in accordance with section 1172 of CTA 2010 (time basis), or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-294-4-b"><num>(b)</num><content>if that method produces a result that is unjust or unreasonable, on a just and reasonable basis.</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-294-5"><num>(5)</num><content>The relevant profits are to be excluded from the CFC's qualifying loan relationship profits for the straddling period so far as they are apportioned to the part of the straddling period

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-financial-sector-regulation"><heading>Fi

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-295"><num>295</num><heading>Tax consequences of financial sector regulation</heading><subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-295-1"><num>(1)</num><content>Section 221 of FA 2012 (tax consequences of financial sector regulation) is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-295-2"><num>(2)</num><content><mod>In subsection (1) after “imposed” insert <quotedText>“ , or which appears to the Treasury likely to be imposed, ”</quotedText>.</mod></co

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-295-3"><num>(3)</num><content><mod>After subsection (4) insert—<quotedStructure startQuote

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-scotland"><heading>Scotland</heading

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-296"><num>296</num><heading>Scottish basic, higher and additional rates of income tax</heading><content>Schedule 38 contains provision about the Scottish basic, higher and additional rates of income tax.</content><

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-297"><num>297</num><heading>Report on administration of the Scottish rate of income tax</heading

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-297-1"><num>(1)</num><content><mod>In Chapter 2 of Part 4A of the Scotland Act 1998, after

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-297-2"><num>(2)</num><content>The amendment made by this section has effect in relation to the financial year ending on 31 March 2015 and subsequent financial years.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-cooperative-societies-etc"><heading>Co-operative societies <abbr title="Et cetera" xml:lang="la">etc

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-298"><num>298</num><heading>Co-operative societies <abbr title="Et cetera" xml:lang="la">etc</abbr></heading><content>Schedule 39 makes provision about the tax treatment of co-operative, community benefit and industria

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-limitation-periods"><heading>Limitation

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-299"><num>299</num><heading>Removal of limitation period restriction for <abbr class="acronym" t

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-299-1"><num>(1)</num><content><mod>In section 107 of FA 2007 (limitation period in old act

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-299-2"><num>(2)</num><content>The amendment made by this section has effect in relation to actions brought, and causes of action arising, before, on or after the day on which this Act is passed.</content></subse

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="part-6-crossheading-local-loans"><heading>Local loans</heading><section eId="section-300"><num>300</num><heading>Inc

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-300"><num>300</num><heading>Increase in limit for local loans</heading><subsection eId="section-300-1"><num>(1)</num><intro>In section 4(1) of the National Loans Act 1968 (local loans granted by the Public Works Loan C

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-300-1"><num>(1)</num><intro>In section 4(1) of the National Loans Act 1968 (local loans granted by the Public Works Loan Commissioners)—</intro><level class="para1" eId="section-300-1-a"><num>(a)</num><content><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-300-1-a"><num>(a)</num><content><mod>for “£55,000 million” substitute <quotedText>“ £85 billion ”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-300-1-b"><num>(b)</num><content><mod>for “£70,000 million” substitute <quotedText>“ £95 billion ”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-300-2"><num>(2)</num><content>The Local Loans (Increase of Limit) Order 2008 (<abbr class="acronym" title="Statutory Instrument">S.I.</abbr> 2008/3004) is revoked.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-300-3"><num>(3)</num><content>This section comes into force on such day as the Treasury may by order made by statutory instrument appoint.</content></subsection>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="part-7"><num>PART 7</num><heading>Final provisions</heading><section eId="section-301"><num>301</num><heading>Power to update indexes of defined terms</heading>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-301"><num>301</num><heading>Power to update indexes of defined terms</heading><subsection eId="section-301-1"><num>(1)</num><content>The Treasury may by order amend any index of defined expressions contained in an Act

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-301-1"><num>(1)</num><content>The Treasury may by order amend any index of defined expressions contained in an Act relating to taxation, so as to make amendments consequential on any enactment.</content></subsec

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-301-2"><num>(2)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-enactment" eId="term-enactment">enactment</term>” means any provision made by or under an Act

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-promoter" eId="term-promoter">promoter</term>”, in relation to any betting, means the person to whom the persons making the bets look for the payment of their winnings, if any;</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-1" class="schProv1"><num>1</num><hcontainer name="wrapper2"><subparagraph eId="schedule-2-paragraph-1-1"><num>(1)</num><content>This paragraph applies in relation to a chargeable period which begins befo

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-2-paragraph-4-1"><num>(1)</num><content>This paragraph applies in relation to a chargeable period (“the second straddling period”) which begins

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-158" class="schProv1"><num>158</num><content>Chapter 8 of Part 7 of ITEPA 2003 (employment income: income and exemptions relating to securities: CSOP schemes) is amended as follows.</content></paragr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-204" class="schProv1"><num>204</num><content>This Part is treated as having come into force on 6 April 2014.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-27-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-27-paragraph-6-1"><num>(1)</num><content>The Commissioners may direct the Gambling Commission to revoke a remote operating licence suspended p

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-1" class="schProv1"><num>1</num><content>Each of the conditions described in paragraphs 2 to 12 is a “threshold condition”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-4" class="schProv1"><num>4</num><intro>A person meets this condition if the person is given a conduct notice under paragraph 4 of Schedule 38 to FA 2012 (tax agents: dishonest conduct) and either—</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-34-paragraph-4-a"><num>(a)</num><content>the time period during which a notice of appeal may be given in relation to the notice has expired, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-34-paragraph-4-b"><num>(b)</num><content>an appeal against the notice has been made and the tribunal has confirmed the determination referred to in sub-paragraph (1) of paragraph 4 of that Schedule.</c

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-7" class="schProv1"><num>7</num><intro>A person meets this condition if—</intro><level class="para1" eId="schedule-34-paragraph-7-a"><num>(a)</num><content>arrangements in relation to which the p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-34-paragraph-7-a"><num>(a)</num><content>arrangements in relation to which the person is a promoter have been referred to the GAAR Advisory Panel under Schedule 43 to FA 2013,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-34-paragraph-7-b"><num>(b)</num><content>one or more opinion notices are given in relation to the arrangements under paragraph 11(3)(b) of that Schedule (opinion of sub-panel of GAAR Advisory Panel that ar

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-34-paragraph-7-c"><num>(c)</num><intro>the notice, or the notices taken together, either—</intro><level class="para2" eId="schedule-34-paragraph-7-c-i"><num>(i)</num><content>state the joint opinion

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-34-paragraph-7-c-i"><num>(i)</num><content>state the joint opinion of all the members of the sub-panel arranged under paragraph 10 of that Schedule, or</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="schedule-34-paragraph-7-c-ii"><num>(ii)</num><content>state the opinion of two or more members of that sub-panel.</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-34-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-34-paragraph-10-1"><num>(1)</num><content>A person meets this condition if the person fails to comply with an information notice given under

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1998/Math/MathML" eId="schedule-37-paragraph-1" class="schProv1"><num>1</n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-19" class="schProv1"><num>19</num><subparagraph eId="schedule-37-paragraph-19-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-20" class="schProv1"><num>20</num><subparagraph eId="schedule-37-paragraph-20-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-159" class="schProv1"><num>159</num><content>In the title omit “<inline name="smallCaps">Approved</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-205" class="schProv1"><num>205</num><content>Paragraphs <ref href="#schedule-8-paragraph-206">206</ref> to <ref href="#schedule-8-paragraph-215">215</ref> below apply in relation to a CSOP scheme establi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-160" class="schProv1"><num>160</num><subparagraph eId="schedule-8-paragraph-160-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-206" class="schProv1"><num>206</num><subparagraph eId="schedule-8-paragraph-206-1"><num>(1)</num><content>If the scheme was an approved CSOP scheme immediately before 6 April 2014, this paragraph applies

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-37-paragraph-21-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-37-paragraph-22" class="schProv1"><num>22</num><subparagraph eId="schedule-37-paragraph-22-1"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-161" class="schProv1"><num>161</num><content>In section 522 (share options to which Chapter applies) in subsection (1)(a) for “an approved” substitute “a Schedule 4”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-207" class="schProv1"><num>207</num><subparagraph eId="schedule-8-paragraph-207-1"><num>(1)</num><content>If the scheme was an approved CSOP scheme immediately before 6 April 2014, the amendment made by

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-162" class="schProv1"><num>162</num><subparagraph eId="schedule-8-paragraph-162-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-208" class="schProv1"><num>208</num><content>If the scheme was an approved CSOP scheme immediately before 6 April 2014, on and after that date the scheme has effect with any modifications needed to refle

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-163" class="schProv1"><num>163</num><content>Schedule 4 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-209" class="schProv1"><num>209</num><subparagraph eId="schedule-8-paragraph-209-1"><num>(1)</num><content>The amendments made by paragraphs <ref href="#schedule-8-paragraph-172">172</ref>, <ref href="#sc

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-164" class="schProv1"><num>164</num><content>In the title omit “<inline name="smallCaps">Approved</inline>”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-210" class="schProv1"><num>210</num><subparagraph eId="schedule-8-paragraph-210-1"><num>(1)</num><content>This paragraph applies if, immediately before 6 April 2014 the scheme was an approved CSOP scheme

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-165" class="schProv1"><num>165</num><content>In the cross-heading before paragraph 1 for “Approval of” substitute “Introduction to Schedule 4”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-211" class="schProv1"><num>211</num><subparagraph eId="schedule-8-paragraph-211-1"><num>(1)</num><content>The amendments made by paragraph <ref href="#schedule-8-paragraph-175">175</ref> above have no ef

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-166" class="schProv1"><num>166</num><subparagraph eId="schedule-8-paragraph-166-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-212" class="schProv1"><num>212</num><subparagraph eId="schedule-8-paragraph-212-1"><num>(1)</num><content>This paragraph applies if immediately before 6 April 2014 the scheme was an approved CSOP scheme

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-167" class="schProv1"><num>167</num><content>In the title for Part 2 omit <inline name="smallCaps">“for approval”</inline>.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-213" class="schProv1"><num>213</num><subparagraph eId="schedule-8-paragraph-213-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-168" class="schProv1"><num>168</num><content>In the cross-heading before paragraph 4 omit “for approval”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-214" class="schProv1"><num>214</num><content>If the scheme was an approved CSOP scheme before 6 April 2014, the amendments made by this Part and paragraphs 140 and 142 above do not affect the deductions

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-169" class="schProv1"><num>169</num><content><mod>For paragraph 5 (general res

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-215" class="schProv1"><num>215</num><content>The amendments made by paragraph <ref href="#schedule-8-paragraph-180">180</ref> above do not affect a notice given in relation to the scheme under paragraph

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-170" class="schProv1"><num>170</num><content>In paragraph 6 (limit on value of shares subject to options) in sub-paragraph (1)(b) for “approved” substitute “Schedule 4”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-171" class="schProv1"><num>171</num><content><mod>In paragraph 15 (requirement

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-172" class="schProv1"><num>172</num><content><mod>In paragraph 21 (requirement

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-173" class="schProv1"><num>173</num><content><mod>After paragraph 21 insert—<q

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-174" class="schProv1"><num>174</num><subparagraph eId="schedule-8-paragraph-174-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-175" class="schProv1"><num>175</num><subparagraph eId="schedule-8-paragraph-175-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-176" class="schProv1"><num>176</num><subparagraph eId="schedule-8-paragraph-176-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-177" class="schProv1"><num>177</num><subparagraph eId="schedule-8-paragraph-177-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-178" class="schProv1"><num>178</num><subparagraph eId="schedule-8-paragraph-178-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-179" class="schProv1"><num>179</num><content><mod>For Part 7 substitute—<quote

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-180" class="schProv1"><num>180</num><subparagraph eId="schedule-8-paragraph-180-1

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-181" class="schProv1"><num>181</num><content><mod>After paragraph 35 insert—<q

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-182-a"><num>(a)</num><content>omit the entry for “approved”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" class="para1" eId="schedule-8-paragraph-182-b"><num>(b)</num><cont

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-301-3"><num>(3)</num><content>The power to make an order under this section is exercisable by statutory instrument.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-301-4"><num>(4)</num><content>An order under this section is subject to annulment in pursuance of a resolution of the House of Commons.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-302"><num>302</num><heading>Interpretation</heading><subsection eId="section-302-1"><num>(1)</num><intro>In this Act—</intro><hcontainer name="defini

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-302-1"><num>(1)</num><intro>In this Act—</intro><hcontainer name="definition"><content>“<term refersTo="#term-alda-1979" eId="term-alda-1979"><abbr class="acronym" title="Alcoholic Liquor Duties Act">ALDA</ab

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Other amendments: Part 9 of ITA 2007</heading><paragraph eId="schedule-8-paragraph-68" class="schProv1"><num>68</num><content>Part 9 of ITA 2007 (special rules about settlements and

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-10" class="schProv1"><num>10</num><content><mod>In section 104N of CTA 2009 (payment of R&D expenditure credit) in subsection (3), in the definition of “Amount A”, in paragraph (b), after “m

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-19" class="schProv1"><num>19</num><intro>In section 6 of FA 2013 (main rate for financial year 2015)—</intro><level class="para1" eId="schedule-1-paragraph-19-a"><num>(a)</num><content><mod>in sub

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-1-paragraph-19-a"><num>(a)</num><content><mod>in subsection (1) for “the rate” substitute <quotedText>“ the main rate ”</quotedText>,</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-1-paragraph-19-b"><num>(b)</num><content>in that subsection, omit “on profits of companies other than ring fence profits”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-1-paragraph-19-c"><num>(c)</num><content>omit subsection (2).</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-2-paragraph-3-1"><num>(1)</num><content>This paragraph applies where no part of the first straddling period falls before 1 January 2013.</c

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-4-paragraph-3" class="schProv1"><num>3</num><content>Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-9" class="schProv1"><num>9</num><content><mod>In section 104BA of CTA 2009 (R&

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-6-paragraph-4" class="schProv1"><num>4</num><content>Amount C is the total value of the individual’s uncrystallised rights at the end of 5 April 2014 under arrangements relating to the individual under registered pe

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-68" class="schProv1"><num>68</num><content>Part 9 of ITA 2007 (special rules about settlements and trusts) is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-143" class="schProv1"><num>143</num><content>The Individual Savings Account Regulations 1998 are amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-1" class="schProv1"><num>1</num><content><mod>After Schedule 3B to VATA 1994

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-4" class="schProv1"><num>4</num><content><mod>For paragraph 3 (qualifying sup

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-25-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-25-paragraph-3-1"><n

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-22-paragraph-5" class="schProv1"><num>5</num><content><mod>For the title of the Schedule s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-11" class="schProv1"><num>11</num><content><mod>In section 1114 of that Act (calculation of total R&D aid for the purposes of the cap), after “aid is calculated” insert <quotedText>“

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-20" class="schProv1"><num>20</num><content>In Schedule 25 to that Act (charge on certain high value disposals by companies <abbr title="Et cetera" xml:lang="la">etc</abbr>), omit paragraph 19.</conte

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-4-paragraph-4" class="schProv1"><num>4</num><intro>In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4)—</intro><level class="para1" eId="schedule-4-paragraph-4-a"><num>(a)

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-4-paragraph-4-a"><num>(a)</num><content><mod>before “claims” insert <quotedText>“ certain ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-4-paragraph-4-b"><num>(b)</num><content><mod>for “or 15B” substitute <quotedText>“ , 15B or 15C ”</quotedText>.</mod></content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-10" class="schProv1"><num>10</num><content><mod>In Part 8 of CTA 2009 (intangi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-69" class="schProv1"><num>69</num><content>In section 462 (overview of Part) in subsection (5) for “an approved” substitute “a Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-8-paragraph-144" class="schProv1"><num>144</num><intro>In regulation 2 (interpretation) in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-8-paragraph-144-a"><num>(a)</num><content>omit the definition of “approved SAYE option scheme”, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-8-paragraph-144-b"><num>(b)</num><content><mod>at the appropriate place insert—<

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-1-paragraph-12" class="schProv1"><num>12</num><c

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-4-paragraph-5-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-11" class="schProv1"><num>11</num><content><mod>In section 1040ZA of CTA 2009

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-70" class="schProv1"><num>70</num><content>In section 479 (trustees’ accumulated or discretionary income charged at special rates) in subsection (5) for “approved” substitute “Schedule 2”.</content><

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-145" class="schProv1"><num>145</num><content>In regulation 7 (qualifying investments) in paragraphs (2)(h)(i) and (10)(a) for “an approved” substitute “a Schedule 3”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-4-paragraph-6-1"><num

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-4-paragraph-12" class="schProv1"><num>12</num><content><mod>In section 1310 of CTA 2009 (o

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-71" class="schProv1"><num>71</num><subparagraph eId="schedule-8-paragraph-71-1"><num>(1)</num><content>Section 488 (application of section 479 to trustees of SIP) is amended as follows.</content></su

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-4-paragraph-13" class="schProv1"><num>13</num><c

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-72" class="schProv1"><num>72</num><content>In section 489 (“the applicable period”) in subsection (8)(a) for “approved” substitute “Schedule 2”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-8-paragraph-73" class="schProv1"><num>73</num><content>In section 490 (interpretation of Chapter 5) in subsection (1) omit “approved”.</content></paragraph>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1"><num>(a)</num><content>section 237(7) <ins class="first last" ukl:ChangeId="key-b9dfd09bdc7fe

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-2-paragraph-2-1"><num>(1)</num><content>This paragraph applies where the first straddling period begins before 1 January 2013.</content></s

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-2-paragraph-5-1"><num>(1)</num><content>Paragraphs 1 to 4 also apply for the purpose of determining the maximum allowance under section 51K of

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-5-paragraph-15" class="schProv1"><num>15</num><content>The amendments made by paragraphs 1 to 5, 6(1), 7 to 10, 11(1) and 12(1) to (4) of this Schedule are to be treated as having come into force on 19 March 2014.</

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-16" class="schProv1"><num>16</num><content>In the case of the vehicles described in paragraphs <ref href="#schedule-18-paragraph-17">17</ref> and <ref href="#schedule-18-paragraph-18">18</ref> the amend

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-17" class="schProv1"><num>17</num><intro>A bus, light exceptional load vehicle or haulage vehicle which satisfies the reduced pollution requirements for the purposes of VERA 1994 because—</intro><le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-17-a"><num>(a)</num><content>paragraph 4 of Schedule 2 to the Regulations applies to the vehicle as result of it falling within item 3 or 4 of Table 1 or item 4 of Table 2 in that paragraph,</

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-17-b"><num>(b)</num><content>paragraph 4A of Schedule 2 to the Regulations applies to the vehicle as result of it meeting the requirements of paragraph 4B of that Schedule, or</content></l

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-18-paragraph-17-c"><num>(c)</num><content>paragraph 4C of Schedule 2 to the Regulations applies to the vehicle as result of it meeting the requirements of paragraph 4D of that Schedule.</content></leve

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-18-paragraph-18" class="schProv1"><num>18</num><subparagraph eId="schedule-18-paragraph-18-1"><num>(1)</num><intro>A rigid goods vehicle or tractive unit—</intro><level class="para1" eId="schedule-18-paragraph-1

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-302-2"><num>(2)</num><content>In this Act—<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none"><item>“FA”, followed

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-303"><num>303</num><heading>Short title</heading><content>This Act may be cited as the Finance Act 2014.</content></section>