| |
 |
|
 |
| |
|
Financial services and tax
|
|
|
 |
|
|
|
|
|
These Regulations amend the Companies Act 1985 (c. 6), the Companies Act 2006 (c. 46), the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)), the Limited Liability Partnerships Regulations 2001 (S.I. 2001/1090), the Financial Services and Markets Act 2000 (Gibraltar) Order 2001 (S.I. 2001/3084) and the Limited Liability Partnerships Regulations (Northern Ireland) 2004 (S.R. (N.I.) 2004 No 307) in consequence of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments. More
Info |
|
|
|
An Act to amend the Consumer Credit Act 1974; to extend the ombudsman scheme under the Financial Services and Markets Act 2000 to cover licensees under the Consumer Credit Act 1974; and for connected purposes. More
Info |
|
|
|
An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes. More
Info |
|
|
|
An Act to make provision amending the Financial Services and Markets Act 2000, including provision about financial education, and other provision about financial services and markets; and to make provision for the administration of court funds by the Director of Savings. More
Info |
|
|
|
An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes. More
Info |
|
|
|
These Regulations amend section 18 of the Pensions Act 2007 and the Financial Assistance Scheme Regulations 2005 (S.I. 2005/1986, as amended) (“the FAS Regulations”), which provide for payments to be made to, or in respect of, certain members or former members (or their survivors) of certain occupational pension schemes where the liabilities of the scheme to those people are unlikely or unable to be satisfied in full More
Info |
|
|
|
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) which make provision for the construction industry scheme established by Chapter 3 of Part 3 of the Finance Act 2004 More
Info |
|
|
|
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”). The changes form three main groups: (i) amendments consequential upon the abolition of the starting rate of income tax, (ii) amendments to provide a further case where tax may be recovered from the employee, rather than the employer, and (iii) amendments affecting the way Revenue and Customs may recover tax. In addition, the opportunity presented by these Regulations is taken to replace some of the adjacent references to the Inland Revenue with references to “HMRC” More
Info |
|
|
|
These Regulations amend the Financial Services and Markets Act 2000 (Control of Business Transfers)(Requirements on Applicants) Regulations 2001 (S.I. 2001/3625). The effect of the amendments is to oblige a person applying to court for an order sanctioning an insurance business transfer under section 107 of the Financial Services and Markets Act 2000 to give notice of the application to a reinsurer (or a person acting on its behalf) any of whose contracts of reinsurance are proposed to be transferred as part of the insurance business transfer scheme More
Info |
|
|
|
These Regulations amend the Housing Benefit Regulations 2006, the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006, the Council Tax Benefit Regulations 2006 and the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 More
Info |
|
|
|
The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964) (“the principal Regulations”) make new provision for the taxation of authorised investment funds. There are two types of authorised investment fund: authorised unit trusts and open-ended investment companies. In the principal Regulations, regulation 95 modifies the Finance Act 1996 in its application to authorised investment funds More
Info |
|
|
|
These Regulations amend sections 118 and 118A of the Financial Services and Markets Act 2000 (c.8) (“the 2000 Act”) which were substituted, together with sections 118B and 118C, for the original section 118 by the Financial Services and Markets Act 2000 (Market Abuse) Regulations 2005, SI 2005/381 as from 1 July 2005. Such Regulations implemented, in part, Directive 2003/6/EC of the European Parliament and of the Council of 28 January 2003 on insider dealing and market manipulation(6) (“the Market Abuse Directive”) More
Info |
|
|
|
This Order increases the VAT registration limits for taxable supplies and for acquisitions from other member States from £64,000 to £67,000, with effect from 1st April 2008. This Order also increases the limit for cancellation of registration in the case of taxable supplies from £62,000 to £65,000, and in the case of acquisitions from other member States from £64,000 to £67,000, with effect from 1st April 2008 More
Info |
|
|
|
In consequence of the review the Treasury have made these Regulations, prescribing increases in certain of the sums required to be reviewed under section 41.The figures in these Regulations were last amended by the Tax Credits Up-rating Regulations 2007 (S.I.2007/828). The figures referred to in those Regulations are superseded by the figures referred to in these Regulations. Regulation 2 amends regulation 7(4) of the Child Tax Credit Regulations 2002, increasing the maximum rate of the individual elements of child tax credit. More
Info |
|
|
|
This Order, which comes into force on 30th June 2008, amends Schedule 7A to the Value Added Tax Act 1994. Article 3 of the Order provides that the reduced rate provided for in Group 11 (smoking cessation products) shall continue to have effect in relation to supplies made on or after 1 July 2008 More
Info |
|
|
|
This Order specifies eight gilt-edged securities, disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 (“the 1992 Act”) More
Info |
|
|
|
These Regulations amend primary legislation to ensure that the United Kingdom’s tax legislation is compliant with its obligations under Directive 90/434/EEC of the European Parliament and of the Council of 26th October 2005 on cross-border mergers of limited liability companies (OJ L 58, 4.3.2005 p.19) as amended by Council Directive 2005/19/EC of 17 February 2005 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member states (OJ L 310, 25.11.2005 p.11) (“the Mergers Directive”). It should be read with the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186) (the 2007 Regulations) More
Info |
|
|
|
This Order appoints 8th July 2008 as the day on or after which the amendment made by section 17(1) of the Finance Act 2007 (c.11) shall have effect in relation to expenditure incurred. Section 17(1) inserts new sections into the Income and Corporation Taxes Act 1988 (c.1) in relation to a corporation tax deduction for expenditure on energy-saving items. More
Info |
|
|
|
This Order amends the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (S.I. 2005/1529) (“the 2005 Order”). The 2005 Order sets out a number of exemptions from the restriction on financial promotions contained in section 21(1) of the Financial Services and Markets Act 2000 (c.8). The amendment made by article 2 of this Order extends the exemptions to prospectuses (and their constituent parts) which have been approved by another Member State and which approval has been notified to the competent authority in the UK in accordance with section 87H of the Financial Services and Markets Act 2000. It also extends the exemption to communications made in accordance with the Prospectus Directive (Directive 2003/71/EC; OJ No L 345, 31.12.03, p64-89) comprising the final terms of the offer or the final offer price or amount of securities to be offered to the public More
Info |
|
|
|
This Order transfers most of the functions of the Secretary of State under Part 42 of the Companies Act 2006 (statutory auditors) to the Professional Oversight Board. It implements in part Article 32 (public oversight) of Directive 2006/43 EC on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC(10). By virtue of section 1252(3) of the Companies Act 2006, the Order also has the effect of designating the Professional Oversight Board for the purposes of the Freedom of Information Act 2000(11) More
Info |
|
|
|
This Order amends the Schedule to the Financial Services and Markets Act 2000 (Collective Investment Schemes) Order 2001 (S.I. 2001/1062) which sets out arrangements which are not to be regarded as a collective investment scheme (“CIS”) for the purposes of the Financial Services and Markets Act 2000 (c. 8). It substitutes a new paragraph 9 in that Schedule (the “former paragraph 9”) More
Info |
|
|
|
Section 31ZA(5) of the Income and Corporation Taxes Act 1988 (c. 1) provides that the Treasury may make regulations to specify descriptions of energy-saving items in respect of which expenditure may be deducted by residential landlords who pay corporation tax when calculating the profits of their property business. Section 31ZC provides that the Treasury may make regulations providing for the apportionment and restriction of the amount of such deduction. These Regulations exercise the powers conferred by those sections More
Info |
|
|
|
An Act to amend the definition of “the Treaties” and “the Community Treaties” in section 1(2) of the European Communities Act 1972 so as to include the decision of 7th June 2007 of the Council on the Communities system of own resources More
Info |
|
|
|
This Order amends the Schedule to the Financial Services and Markets Act 2000 (Exemption) Order 2001 (S.I. 2001/1201) (“the principal order”) which provides for certain persons to be exempt from the general prohibition imposed by section 19 of the Financial Services and Markets Act 2000 (c.8) (“the Act”) on carrying on a regulated activity in the United Kingdom unless authorised under the Act More
Info |
|
|
|
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance More
Info |
|
|
|
These Regulations amend the Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682: “the PAYE Regulations”) to provide the necessary accounting and reporting mechanisms for payments which are retrospectively re-characterised as employment income for the purposes of the Income Tax (Earnings and Pensions) Act 2003 (c. 1). The first instance of payments being re-characterised in this way is to be found in section 92 of the Finance Act 2006 (c. 25), and followed an announcement made to the House of Commons by the Paymaster-General in a Written Statement on 2nd December 2004 (Hansard Column 45WS of that date) More
Info |
|
|
|
These Rules make amendments to the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) More
Info |
|
|
|
This Order amends the Public Interest Disclosure (Prescribed Persons) Order 1999 by inserting in the Schedule to that Order entries relating to the Children’s Commissioner and the Commissioner for Children and Young People in Scotland More
Info |
|
|
|
These Regulations insert a new Chapter 4 into Part 4 of the Income Tax (Pay as You Earn) Regulations 2003 (the PAYE Regulations). The new Chapter, consisting of regulations 97A to 97L, deals with debts of managed service companies More
Info |
|
|
|
These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864 “the 2004 Regulations”) by inserting a new regulation 8B More
Info |
|
|
|
These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2004 (S.I. 2004/1864: “the 2004 Regulations”) More
Info |
|
|
|
An Act to enable activities relating to certain arrangements involving the acquisition or disposal of land to be regulated under the Financial Services and Markets Act 2000 More
Info |
|
|
|
An Act to protect individuals who make certain disclosures of information in the public interest; to allow such individuals to bring action in respect of victimisation; and for connected purposes More
Info |
|
|
|
An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes More
Info |
|
|
|
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance More
Info |
|
|
|
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance More
Info |
|
|
|
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance More
Info |
|
|
|
An Act to make provision about the dates on which new valuation lists for the purposes of council tax must be compiled in relation to billing authorities in England More
Info |
|
|
|
An Act to make provision consequential on the treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union, signed at Luxembourg on 25th April 2005; and to make provision in relation to the entitlement of nationals of those states to enter or reside in the United Kingdom as workers More
Info |
|
|
|
An Act to make provision about Saving Gateway accounts; and for connected purposes. More
Info |
|
|
|
An Act to make provision about banking. More
Info |
|
|
|
An Act to enable the sale of rights to repayments of student loans; and for connected purposes. More
Info |
|
|
|
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I.2003/2682; “the PAYE Regulations”) to provide for the mandatory electronic communication of certain returns. It is already mandatory for employers employing 50 or more employees to deliver certain information by an approved method of mandatory electronic communications, this is now extended to all employers in respect of the return, and accompanying information, required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)) of the PAYE Regulations. (This is referred to as a “relevant annual return” in these Regulations.) More
Info |
|
|
|
These Regulations amend the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (the principal regulations) to include a description of arrangements of a pension scheme. More
Info |
|
|
|
A full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the HMRC website at http://www.hmrc.gov.uk/ ria/index.htm#full and is annexed to the Explanatory Memorandum which is available alongside this instrument on the OPSI website at www.opsi.gov.uk. More
Info |
|
|
|
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance. More
Info |
|
|
|
These Regulations amend the Authorised Investment Funds (Tax) Regulations (S.I. 2006/964) (“the principal Regulations”). More
Info |
|
|
|
This Order brings into force on 4th August 2009 various provisions of the Banking Act 2009 (“the Act”). More
Info |
|
|
|
These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 ( the Entitlement Regulations ), the Tax Credits (Definition and Calculation of Income) Regulations 2002 ( the Income Regulations ), the Child Tax Credit Regulations 2002 ( the Child Regulations ), and the Tax Credits (Claims and Notifications) Regulations 2002 ( the Claims Regulations ). More
Info |
|
|
|
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (“the CIS Regulations”), making changes to the way Her Majesty’s Revenue and Customs may recover deductions on account of tax due under the construction industry scheme. Similar changes have recently been made in relation to earnings-related contributions (by the Social Security (Contributions) (Amendment No.3) Regulations 2008) and tax due under PAYE (by the Income Tax (Pay As You Earn) (Amendment) Regulations 2008) More
Info |
|
|
|
An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes More
Info |
|
|
|
|
