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The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 No. 1890

Article 2(1)

SCHEDULEIndex of the amendments articles 3 to 12 of the Order make to enactments

Enactments amendedArticles of Order
Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/7): regulation 6(3)

4(1)(a)

Finance Act 1986: sections 66, 90(7A), 92(1D), 99(10)

(stamp duty, stamp duty reserve tax)

7
Finance (No. 2) Act 1992: Schedule 12, paragraph 2(2)(a) (direct taxes)3(5)(b)
Finance Act 1994: section 63(9) (insurance premium tax)4(1)(b)

Finance Act 1996:

section 59(9) (landfill tax)

section 186(2) (stamp duty)

4(1)(c)

10

Finance Act 1997: Schedule 1, Part 1, paragraph 8(10)(b) (gaming duty)4(1)(d)
Finance Act 1998: Schedule 18, Part 10, paragraph 85(1) (company tax return)5(2)(b)

Finance Act 1999:

section 119(3) (stamp duty reserve tax)

Schedule 13, Part 1, paragraphs 1(4), 1(5) (stamp duty)

11(a)

11(b), 11(c)

Finance Act 2000: section 130(4) (stamp duty)3(4)
Finance Act 2001: Schedule 9, paragraphs 8(2)(b), 8(3) (aggregates levy)4(1)(e), 4(2)
Finance Act 2003: section 66(6) (stamp duty land tax)3(5)(a)
Finance Act 2004: Schedule 11 (direct taxes: construction industry scheme)6

Income and Corporation Taxes Act 1988:

section 234A(1)(a)

section 444BC(1)

section 755B(2)

section 755B(4)

Schedule 25, Part 2, paragraph 11B(3)

Schedule 28A, Part 1, paragraph 5(2)(a)

3(2)(a)

5(1)

5(2)(a), 5(3)

5(4)

3(5)(c)

8

Income Tax Act 2007: section 853(3)3(2)(b)
Income Tax (Earnings and Pensions) Act 2003: section 86(3)4(1)(g)

Income Tax (Incentive Payments for Voluntary Electronic

Communication of PAYE Returns) Regulations 2003 (S.I. 2003/2495): regulations 4(2B)(a)(iii), 4(2B)(a)(iv)

3(7), 3(8)

Income Tax (Trading and Other Income) Act 2005:

section 752(1)(a)

section 755(4)

12

3(6)

Inheritance Tax Act 1984: sections 13(5), 103(2), 234(3)(b)4(1)(f)
Landfill Tax Regulations 1996 (S.I. 1996/1527): regulation 33(9)(a)4(1)(h)
Lottery Duty Regulations 1993 (S.I. 1993/3212): Schedule 1, Note 23(1)(a)
Social Security (Contributions) Regulations 2001 (S.I. 2001/1004): regulation 1(2)

3(9)

Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537): Schedule, Part 2, entry for TMA section 108(2)

3(3)(a)

Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711):

Schedule, Part 2, entry for TMA section 108(2)

3(3)(b)

Taxation of Chargeable Gains Act 1992:

section 170(9)(a)

section 176(3)

section 239(7)

3(2)(c)

9

4(1)(i)

Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543): regulation 9(4)(b)

3(1)(b)

Taxes Management Act 1970: section 108(2) (company officers)3(3)(c)
Value Added Tax Act 1994: sections 43A(2), 43A(3)4(1)(j), 4(3)

Value Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931):

article 3(5)(a)

4(1)(k)

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