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Commissioners for Revenue and Customs Act 2005
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- 2005 c. 11
- SCHEDULE 1
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Changes to legislation:
Commissioners for Revenue and Customs Act 2005, SCHEDULE 1 is up to date with all changes known to be in force on or before 28 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 1:
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 18(2)(ia) inserted by 2019 anaw 1 s. 9
Section 7
SCHEDULE 1U.K.Former Inland Revenue Matters
This schedule has no associated Explanatory Notes
1U.K.Capital gains tax.
Commencement Information
I1Sch. 1 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
2U.K.Charities.
Commencement Information
I2Sch. 1 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
3U.K.Child benefit.
Commencement Information
I3Sch. 1 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
4U.K.Child tax credit.
Commencement Information
I4Sch. 1 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
5U.K.Child trust funds.
Commencement Information
I5Sch. 1 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
6U.K.Corporation tax (and amounts assessable or chargeable as if they were corporation tax).
Commencement Information
I6Sch. 1 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
7U.K.Guardian’s allowance.
Commencement Information
I7Sch. 1 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
8U.K.Income tax.
Commencement Information
I8Sch. 1 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
9U.K.Inheritance tax.
Commencement Information
I9Sch. 1 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
10U.K.The issue of bank notes.
Commencement Information
I10Sch. 1 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
11U.K.National insurance contributions.
Commencement Information
I11Sch. 1 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
12U.K.The National Insurance Fund.
Commencement Information
I12Sch. 1 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
13U.K.The national minimum wage.
Commencement Information
I13Sch. 1 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
14U.K.Oil and gas royalties.
Commencement Information
I14Sch. 1 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
15U.K.Payment of or in lieu of rates.
Commencement Information
I15Sch. 1 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
16U.K.Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.
Commencement Information
I16Sch. 1 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
17U.K.Pension schemes.
Commencement Information
I17Sch. 1 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
18U.K.Petroleum revenue tax.
Commencement Information
I18Sch. 1 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
19U.K.Rating lists.
Commencement Information
I19Sch. 1 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
20U.K.Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.
Commencement Information
I20Sch. 1 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
21U.K.Stamp duty.
Commencement Information
I21Sch. 1 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
22U.K.Stamp duty land tax.
Commencement Information
I22Sch. 1 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
23U.K.Stamp duty reserve tax.
Commencement Information
I23Sch. 1 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
24U.K.Statutory adoption pay.
Commencement Information
I24Sch. 1 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
25U.K.Statutory maternity pay.
Commencement Information
I25Sch. 1 para. 25 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
[F126U.K.[F2Statutory] paternity pay.]
Textual Amendments
F1 Sch. 1 paras. 26, 26A substituted for Sch. 1 para. 26 (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 61; S.I. 2010/495, art. 4(d)
F2Word in Sch. 1 para. 26 substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(2); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)
F326AU.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 1 para. 26A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(3); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)
[F426BU.K.Statutory shared parental pay.]
Textual Amendments
F4Sch. 1 para. 26B inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(4); S.I. 2014/1640, art. 5(2)(bb)
[F526CU.K.Statutory parental bereavement pay.]
Textual Amendments
F5Sch. 1 para. 26C inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 49; S.I. 2020/45, reg. 2
[F626DU.K.Statutory neonatal care pay.]
Textual Amendments
F6Sch. 1 para. 26D inserted (21.8.2023 for specified purposes) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 49; S.I. 2023/904, reg. 2(b)
27U.K.Statutory sick pay.
Commencement Information
I26Sch. 1 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
28U.K.Student loans.
Commencement Information
I27Sch. 1 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
29U.K.Valuation lists in relation to council tax.
Commencement Information
I28Sch. 1 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
30U.K.Valuation of property.
Commencement Information
I29Sch. 1 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
31U.K.Working tax credit.
Commencement Information
I30Sch. 1 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
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