Laid - 18 Mar 2024 In Force 8 Apr 2024
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Laid - 15 Mar 2024 In Force 6 Apr 2024
These Regulations make consequential provisions and savings following the introduction of treating self-employed earners with profits at or above the small profits threshold as having actually paid Class 2 National Insurance contributions (NICs) and removal of liability to pay Class 2 NICs.
Laid - 15 Mar 2024 In Force 6 Apr 2024
This Order amends the Finance Act 2004 (c. 12) by inserting a new section 236ZA. This section provides that where an individual has, at the end of the pension input period, service in a reformed public service pension scheme arrangement (“reformed arrangement”) and a public service pension scheme legacy arrangement …
Laid - 14 Mar 2024 In Force 6 Apr 2024
References in this Explanatory Note to “FA” followed by a year are to the Finance Act of that year.
Laid - 12 Mar 2024 In Force 6 Apr 2024
These Regulations amend the Individual Savings Account Regulations 1998 by:
Laid - 12 Mar 2024 In Force 6 Apr 2024
These Regulations amend the Child Trust Funds Regulations 2004 by:
Laid - 11 Mar 2024 In Force 1 Apr 2024
These Regulations relate to the additional relief for research-and-development-intensive, loss-making small or medium-sized enterprises under Chapter 2 of Part 13 of the Corporation Tax Act 2009 (“CTA 2009”) as it applies in relation to accounting periods beginning on or after 1st April 2024. They provide for specific rules to apply …
Laid - 11 Mar 2024 In Force 6 Apr 2024
This Order amends section 207(4) of the Finance Act 2004 to reduce the authorised surplus payments charge from 35% to 25%. This reduces the charge to income tax which is imposed when an authorised surplus payment is made to a sponsoring employer by an occupational pension scheme that is a …
Laid - 7 Mar 2024 In Force 1 Apr 2024
This Order designates specified central government bodies in relation to named government departments for the purpose of those departments’ supply estimates and resource accounts.
Laid - 7 Mar 2024 In Force 1 Apr 2024
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).