[F161A(1)In this Schedule “involved third party” means a person described in the first column of the Table below.U.K.
(2)In this Schedule, in relation to an involved third party, F2... “relevant document” and “relevant tax” have the meaning given in the corresponding entries in that Table.
| Involved third party | Relevant F3... documents | Relevant tax | |
|---|---|---|---|
| 1. | A body approved by an officer of Revenue and Customs for the purpose of paying donations within the meaning of Part 12 of ITEPA 2003 (donations to charity: payroll giving) (see section 714 of that Act) | [F4Documents] relating to the donations | Income tax |
| 2. | A plan manager (see section 696 of ITTOIA 2005 (managers of individual investment plans)) | [F4Documents] relating to the plan, including investments which are or have been held under the plan | Income tax |
| 3. | An account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004) | [F4Documents] relating to the fund, including investments which are or have been held under the fund | Income tax |
| 4. | A person who is or has been registered as a managing agent at Lloyd's in relation to a syndicate of underwriting members of Lloyd's | [F4Documents] relating to, and to the activities of, the syndicate | Income tax Capital gains tax Corporation tax |
| 5. | A person involved (in any capacity) in an insurance business (as defined for the purposes of Part 3 of FA 1994) | [F4Documents] relating to contracts of insurance entered into in the course of the business | Insurance premium tax |
| 6. | A person who makes arrangements for persons to enter into contracts of insurance | [F4Documents] relating to the contracts | Insurance premium tax |
| 7. | A person who— (a) is concerned in a business that is not an insurance business (as defined for the purposes of Part 3 of FA 1994), and (b) has been involved in the entry into a contract of insurance providing cover for any matter associated with that business | [F4Documents] relating to the contracts | Insurance premium tax |
| 8. | A person who, in relation to a charge to stamp duty reserve tax on an agreement, transfer, issue, appropriation or surrender, is an accountable person (as defined in regulation 2 of the Stamp Duty Reserve Tax Regulations S.I. 1986/1711 (as amended from time to time)) | [F4Documents] relating to the agreement, transfer, issue, appropriation or surrender | Stamp duty reserve tax |
| 9. | A responsible person in relation to an oil field (as defined for the purposes of Part 1 of OTA 1975) | [F4Documents] relating to the oil field | Petroleum revenue tax |
| 10. | A person involved (in any capacity) in subjecting aggregate to exploitation in the United Kingdom (as defined for the purposes of Part 2 of FA 2001) or in connected activities | [F4Documents] relating to matters in which the person is or has been involved | Aggregates levy |
| 11. | A person involved (in any capacity) in making or receiving [F5supplies of] taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or in connected activities | [F4Documents] relating to matters in which the person is or has been involved | Climate change levy |
| 12. | A person involved (in any capacity) with any [F6disposal of material] (as defined for the purposes of Part 3 of FA 1996) | [F4Documents] relating to the disposal | Landfill tax |
| [F713. | A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activities | Documents relating to matters in which the person is or has been involved | Plastic packaging tax |
| 14. | A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such components | Documents relating to matters in which the person is or has been involved | Plastic packaging tax]] |
Textual Amendments
F1Sch. 36 para. 61A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 14; S.I. 2009/3054, art. 2
F2Words in Sch. 36 para. 61A(2) omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
F3Words in Sch. 36 para. 61A Table omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
F4Word in Sch. 36 para. 61A Table substituted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
F5Words in Sch. 36 para. 61A Table inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 24 para. 6
F6Words in Sch. 36 para. 61A Table substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 26(3)
F7Words in Sch. 36 para. 61A Table inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 11(2); S.I. 2021/1409, regs. 3, 4