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- Original (As enacted)
Finance Act 2009 is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date.
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 affected provisions when you open the content using the Table of Contents below.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Part 2 Income tax, corporation tax and capital gains tax
SCHEDULES
Income tax: abolition of non-residents' personal reliefs
3.(1) Section 8 (dividend ordinary rate and dividend upper rate)...
4.(1) Section 10 (income charged at basic and higher rates:...
5.(1) Section 13 (income charged at dividend ordinary and dividend...
6.In section 414(2)(b) (relief for gifts to charity), after “limit”...
9.(1) Schedule 4 (index of defined expressions) is amended as...
Part 2 Amendments of other Acts
11.In section 192 (relief for pension contributions at source), for...
12.In section 208 (unauthorised payments charge), for subsection (6) substitute—...
13.In section 209 (unauthorised payments surcharge), for subsection (7) substitute—...
14.In section 215 (amount of lifetime allowance charge), after subsection...
15.In section 227 (annual allowance charge), after subsection (5) insert—...
16.In section 240 (amount of scheme sanction charge), after subsection...
17.In section 242 (de-registration charge), insert at the end—
18.(1) Section 282 (orders and regulations) is amended as follows....
Vehicle excise duty: further provision about rates of duty etc
Contaminated and derelict land
Part 1 Amendments of Part 14 of CTA 2009
1.Part 14 of CTA 2009 (remediation of contaminated land) is...
2.In the heading of the Part, after “contaminated” insert “...
3.(1) Section 1143 (overview of Part) is amended as follows....
4.(1) Section 1144 (“qualifying land remediation expenditure”) is amended as...
5.For section 1145 substitute— Land “in a contaminated state” (1) For the purposes of this Part land is in...
6.(1) Section 1146 (“relevant land remediation”) is amended as follows....
7.After that section insert— “Relevant derelict land remediation” (1) For the purposes of this Part “relevant derelict land...
8.In the heading of Chapter 2, after “contaminated” insert “...
9.(1) Section 1147 (deduction for capital expenditure) is amended as...
10.(1) Section 1149 (additional deduction for qualifying land remediation expenditure)...
11.(1) Section 1150 (no relief if company responsible for contamination)...
13.For section 1162 substitute— Additional relief (1) If a company is entitled to relief under section...
14.(1) Section 1163 (no relief if company responsible for contamination)...
15.In section 1165(1)(a) (meaning of “qualifying life assurance business loss”),...
16.In section 1169(2)(c) and (3)(c) (artificially inflated claims for relief),...
17.(1) Section 1173 (expenditure incurred because of contamination) is amended...
18.Omit section 1174 (sub-contractor payments: introductory).
19.(1) Section 1175 (“qualifying expenditure on sub-contracted land remediation”: connected...
20.Omit section 1176 (“qualifying expenditure on sub-contracted land remediation”: other...
21.In section 1178 (persons having a “relevant connection” to a...
22.After section 1178 insert— “Major interest in land” (1) References in this Part to the acquisition of a...
23.In section 1179 (definitions), omit the definitions of “harm” and...
Sale of lessor companies etc: reforms
Tax relief for business expenditure on cars and motor cycles
Plant and machinery allowances for cars and motor cycles
2.In section 38B (general exclusions from AIA qualifying expenditure), in...
3.In section 46(2) (general exclusions from first year allowances), in...
4.Omit sections 74 to 79 (cars above the cost threshold)....
5.Omit section 81 (extended meaning of “car”) and section 82...
6.In section 84 (cases in which short-life asset treatment is...
7.(1) Section 104A (special rate expenditure) is amended as follows....
8.After that section insert— Meaning of “main rate car” (1) “Main rate car” means— (a) a car that is...
9.After section 104E insert— Special rate cars: discontinued activity continued...
10.After section 208 insert— Cars: disposal value in avoidance cases...
11.After section 268 insert— Cars etc Meaning of “car” and...
Consequential amendments of CAA 2001
14.(1) Section 45D (expenditure on cars with low carbon dioxide...
15.In section 54(3) (single asset pools), omit “section 74 (car...
16.In section 55(6) (determination of entitlement or liability), after “subject...
17.In section 65(3) (the final chargeable period), for “sections 77(1)...
18.In section 66 (list of provisions about disposal values)—
19.(1) In section 84 (cases in which short-life asset treatment...
20.(1) Section 86 (short-life assets) is amended as follows.
21.In section 96 (expenditure on cars excluded from being long-life...
22.After section 268C (inserted by this Part of this Schedule)...
23.(1) Part 2 of Schedule 1 (defined expressions) is amended...
24.In Schedule 3 (transitionals and savings), omit paragraph 19 (cars...
Part 2 Restrictions on deductions for hire expenses
35.In section 31(1)(b) (relationship between rules prohibiting and allowing deductions),...
36.(1) Section 48 (rules restricting deductions from profits: car or...
37.(1) Section 49 (car or motor cycle hire: supplementary) is...
38.Omit section 50 (hiring cars with low carbon dioxide emissions)....
39.After that section insert— Short-term hiring in and long-term hiring...
40.In section 247(1) (other rules about what counts as post-cessation...
41.In section 272(2) (profits of a property business: application of...
42.In section 274(1)(b) (relationship between rules prohibiting and allowing deductions),...
43.In section 354(2) (other rules about what counts as post-cessation...
44.In Schedule 2 (transitionals and savings), omit paragraphs 16 and...
46.In section 51(1)(b)(i) (relationship between rules prohibiting and allowing deductions),...
47.(1) Section 56 (rules restricting deductions from profits: car or...
48.(1) Section 57 (car or motor cycle hire: supplementary) is...
49.Omit section 58 (hiring cars with low CO2 emissions before...
50.After section 58 insert— Short-term hiring in and long-term hiring...
51.In section 191(1) (other rules about what counts as post-cessation...
52.In section 210(2) (profits of a property business: application of...
53.In section 214(1)(b)(i) (relationship between rules prohibiting and allowing deductions),...
54.In section 283(2) (other rules about what counts as post-cessation...
55.In section 865(3)(a) (debits for expenditure not generally deductible for...
56.In section 1231(3) (absence of accounts), omit “or motor cycle”....
57.(1) Section 1251 (car or motor cycle hire: companies with...
58.In Schedule 2 (transitionals and savings), omit paragraphs 16 and...
60.(1) Section 76ZN (car or motor cycle hire: expenses of...
61.Omit section 76ZO (hiring cars (but not motor cycles) with...
62.(1) Section 578A (rules restricting deductions: car or motor cycle...
63.(1) Section 578B (expenditure on car or motor cycle hire:...
Reallocation of chargeable gain or loss within a group
Chargeable gains in stock lending: insolvency etc of borrower
Corporation tax treatment of company distributions
3.In section 13(7) (small companies' relief), omit “resident in the...
4.(1) Section 505(1)(c) (charitable companies: general) is amended as follows....
5.(1) Section 95ZA (taxation of UK distributions received by insurance...
6.(1) Section 231 (tax credits for certain recipients of qualifying...
7.In section 795 (double taxation relief: computation of income subject...
8.(1) Section 799 (double taxation relief: computation of underlying tax...
9.Omit sections 806A to 806K (double taxation relief in relation...
10.In section 826 (interest on tax overpaid), omit subsection (7BC)....
11.(1) Paragraph 2 of Schedule 23A (manufactured dividends on UK...
12.(1) Paragraph 4 of Schedule 23A (manufactured overseas dividends) is...
13.In paragraph 5(3)(c) of Schedule 27 (distributing funds: United Kingdom...
14.In paragraph 5 of Schedule 28AA (provision not at arm's...
21.In section 1(2) (overview of Act), before the “and” at...
22.For section 130 (traders receiving distributions etc) substitute— Insurers Insurers...
23.In section 932(1) (overview of Part 10), omit paragraph (a)....
26.In section 982(1)(a) and (2)(a) (boundary provisions for Part 10),...
27.Omit section 1285 (exemption for distributions of UK resident companies)....
28.In section 1310(4) (orders and regulations subject to affirmative resolution...
29.In Schedule 4 (index of defined expressions), insert at the...
Tax treatment of financing costs and income
Part 3 Disallowance of deductions
Application of Part and meaning of “total disallowed amount”
Appointment of authorised company for relevant period of account
Statement of allocated disallowances: submission of revised statement
Power to make regulations about statement of allocated disallowances
Failure of reporting body to submit statement of allocated disallowances
Powers to make regulations in relation to reductions required under paragraph 25
Part 4 Exemption of financing income
Application of Part and meaning of “total disallowed amount”
Appointment of authorised company for relevant period of account
Statement of allocated exemptions: submission of revised statement
Power to make regulations about statement of allocated exemptions
Failure of reporting body to submit statement of allocated exemptions
Power to make regulations in relation to reductions required under paragraph 37
Balancing payments between group companies: no charge to, or relief from, tax
Part 5 Intra-group financing income where payer denied deduction
Part 7 “Financing expense amount” and “financing income amount”
Stranded deficits in non-trading loan relationships: financing expense
Stranded deficits in non-trading loan relationships: financing income
Stranded management expenses in non-trading loan relationships: financing expense
Stranded management expenses in non-trading loan relationships: financing income
Part 8 The “tested expense amount” and “tested income amount”
Part 1 Abolition of acceptable distribution policy exemption
Part 2 Amendment of exempt activities exemption
Abolition of special rules for holding companies other than local holding companies
Meaning of “qualifying holding company” and “exempt holding company”
Qualifying holding companies: periods straddling 1 July 2012
Qualifying holding companies: definition of “relevant accounting period”
Qualifying holding companies: treatment during three years before 1 July 2012
Meaning of “ultimate corporate parent” and “group” for the purposes of paragraph 17(3)
Part 3 Reduction in chargeable profits for certain financing income
Corporation tax: foreign currency accounting
Sterling equivalent if amount carried back to pre-commencement accounting period
Sterling equivalent if amount carried forward from earlier period
Adjustment of sterling loss if amount carried back to pre-commencement accounting period
Adjustment of sterling loss if amount carried forward from earlier period
Right of company to elect for different commencement and transitional provision to apply
Loan relationships: connected parties
Part 1 Meaning of “offshore fund”
2.Before section 41 (tax treatment of participants in offshore funds)...
3.(1) Section 41 (tax treatment of participants in offshore funds)...
4.(1) Section 42 (regulations under section 41: supplementary) is amended...
5.After that section insert— Regulations: procedure (1) Regulations under this group of sections are to be...
Restriction on regulation-making power under section 41 of FA 2008
Part 2 Application of TCGA 1992 to offshore funds
11.The amendments made by paragraphs 2(2) and 3 have effect...
12.The amendments (and repeals) made by paragraphs 2(3) and 4...
13.(1) This paragraph applies where any of the provisions repealed...
15.(1) This paragraph applies where— (a) Chapter 7 of Part...
16.An election under— (a) section 486D(2) of CTA 2009, or...
Certification of SAYE savings arrangements
Transfer of certain functions from Treasury to HMRC
2.(1) Section 705 (certification of arrangements) is amended as follows....
3.In section 706(1) and (2) (withdrawal and variation of certifications...
4.In section 707(1) (authorisation of providers), for “Treasury” substitute “...
5.(1) Section 708 (withdrawal and variation of authorisations) is amended...
Power to provide for withdrawals and variations not to affect certain contracts
2.In section 809C (claim for remittance basis by long-term UK...
3.(1) Section 809D (application of remittance basis without claim where...
4.(1) Section 809E (application of remittance basis without claim: other...
5.In section 809H (claim for remittance basis by long-term UK...
6.(1) Section 809L (meaning of “remitted to the United Kingdom”)...
7.(1) Section 809M (meaning of “relevant person” for purposes of...
9.(1) Section 809T (foreign chargeable gains accruing on disposals made...
10.(1) Section 809X (property which is exempt property) is amended...
11.(1) Section 809Z5 (notional remitted amount) is amended as follows....
2.(1) Section 121(1) (method of calculating cash equivalent of benefit...
3.In section 145(5) (modifications of provisions where car temporarily replaced),...
4.In section 147(1) and (2) (classic cars), for “amount carried...
5.In section 170(1) (Treasury orders increasing various amounts), omit paragraph...
Sale of lessor companies etc: anti-avoidance
Disposal values: commencement of long funding finance leases
Transfer and long funding leaseback: restrictions on lessee's allowances
12.In section 51A(10) of CAA 2001 (annual investment allowances), insert...
13.In section 52(5) of CAA 2001 (first-year allowances), insert at...
14.In section 57(3) of CAA 2001 (available qualifying expenditure), insert...
15.In CAA 2001, after section 70D insert— Transfer and long...
16.In section 70H of CAA 2001 (lessee: requirement for tax...
17.The amendments made by paragraphs 12 to 16 have effect...
Transfer followed by hire-purchase etc: restrictions on hirer's allowances
18.In section 51A(10) of CAA 2001 (annual investment allowances), after...
19.In section 52(5) of CAA 2001 (first-year allowances), after “217”...
20.In section 57(3) of CAA 2001 (available qualifying expenditure), after...
21.In CAA 2001, after section 229 insert— Transfer followed by...
22.The amendments made by paragraphs 18 to 21 have effect...
2.In ITTOIA 2005, after section 148FC insert— Cases where ss...
3.The amendments made by paragraph 2 have effect where the...
5.(1) ...section 148A of ITTOIA 2005 (rental earnings) does not...
7.... section 148B of ITTOIA 2005 (exceptional items) does not...
8.(1) If ...section 148C of ITTOIA 2005 (lessor making termination...
Pensions: special annual allowance charge
Total adjusted pension input amount: modifications of sections 229 to 237 of FA 2004
Total adjusted pension input amount: modification in cases of avoidance scheme
Protected pension input amounts: existing defined benefits arrangements
Protected pension input amounts: existing cash balance arrangements
Protected pension input amounts: existing hybrid arrangements
Protected pension input amounts: new and re-activated arrangements
VAT: place of supply of services etc
Part 1 Amendments coming into force in 2010
2.In section 6(14A) (time of supply), omit “In relation to...
4.After that section insert— Place of supply of services (1) This section applies for determining, for the purposes of...
5.(1) Section 8 (reverse charge on supplies received from abroad)...
6.For section 9 substitute— Place where supplier or recipient of...
7.(1) Section 43 (groups of companies) is amended as follows....
9.Section 97(4)(a) (orders subject to requirement of Parliamentary approval after...
10.Section 97A(1) (place of supply orders: transitional provision), for “on...
11.After Schedule 4 insert— SCHEDULE 4A Place of supply of...
14.(1) The powers contained in section 7A(6) of VATA 1994...
Stock lending: stamp taxes in the event of insolvency
Capital allowances for oil decommissioning expenditure
2.(1) Section 163 (meaning of “general decommissioning expenditure”) is amended...
3.(1) Section 164 (general decommissioning expenditure incurred before cessation of...
4.(1) Section 165 (general decommissioning expenditure after ceasing ring fence...
5.The amendments made by this Schedule have effect in relation...
2.In section 35(3) (assets held on 31 March 1982, including...
4.In section 175(2C)(b) (replacement of business assets by members of...
5.After section 195 insert— Oil licence swaps (1) Sections 195B to 195E apply for the purposes of...
6.(1) Section 196 (interpretation of sections 194 and 195) is...
8.The amendments made by this Part have effect in relation...
Part 2 Reinvestment of ring fence assets
PRT: abolition of provisional expenditure allowance
Supplementary charge: reduction for certain new oil fields
Duties of senior accounting officers of qualifying companies
Amendment of information and inspection powers
1.Schedule 36 to FA 2008 (information and inspection powers) is...
2.(1) Paragraph 3 (approval etc of taxpayer notices and third...
3.(1) Paragraph 5 (power to obtain information and documents about...
5.(1) Paragraph 10 (power to inspect business premises etc) is...
6.(1) Paragraph 11 (power to inspect premises used in connection...
7.In paragraph 12(5) (carrying out inspections)— (a) for “with the...
8.(1) Paragraph 13 (approval of inspections) is amended as follows....
9.(1) Paragraph 21 (taxpayer notices) is amended as follows.
10.(1) Paragraph 35 (special cases: groups of undertakings) is amended...
11.(1) Paragraph 37 (special cases: partnerships) is amended as follows....
12.After paragraph 37 insert— Information in connection with herd basis...
13.(1) Paragraph 39 (standard penalties) is amended as follows.
14.In the heading before paragraph 40 (daily default penalties), insert...
15.After that paragraph insert— Penalties for inaccurate information and documents...
16.(1) Paragraph 41 (power to change amount of penalties) is...
17.(1) Paragraph 46 (assessment of penalty) is amended as follows....
18.(1) Paragraph 47 (right to appeal) is amended as follows....
19.In the heading before paragraph 48 (procedure on appeal), omit...
Extension of information and inspection powers
1.Schedule 36 to FA 2008 (information and inspection powers) is...
2.In paragraph 5(4)(b) (power to obtain information and documents about...
3.After paragraph 10 insert— Power to inspect business premises etc...
4.(1) Paragraph 12 (carrying out inspections) is amended as follows....
5.After that paragraph insert— Powers to inspect property for valuation...
6.(1) Paragraph 13 (approval of tribunal) is amended as follows....
7.In paragraph 17(b) (power to record information), after “premises,” insert...
8.(1) Paragraph 21 (restrictions on giving taxpayer notices) is amended...
9.After that paragraph insert— Taxpayer notices following land transaction return...
10.In paragraph 28 (restrictions on inspection of business documents), and...
11.After paragraph 34 insert— Involved third parties (1) This paragraph applies to a third party notice or...
12.In paragraph 35 (special cases: groups of undertakings), in sub-paragraph...
13.In paragraph 37 (special cases: partnerships), after sub-paragraph (2) insert—...
14.After paragraph 61 insert— Involved third parties (1) In this Schedule “involved third party” means a person...
15.(1) Paragraph 62 (meaning of “statutory records”) is amended as...
Powers to obtain contact details for debtors
4.Schedule 10 (stamp duty land tax: returns, enquiries, assessments and...
6.For paragraph 10 (preservation of information instead of original records)...
7.Accordingly, in the heading before paragraph 10, for “instead of...
8.Schedule 11 (record-keeping where transaction is not notifiable) is amended...
10.For paragraph 5 (preservation of information instead of original records)...
11.Accordingly, in the heading before paragraph 5, for “instead of...
12.Schedule 11A (claims not included in returns) is amended in...
13.(1) Paragraph 3 (duty to keep and preserve records) is...
14.After that paragraph insert— Preservation of information etc The duty under paragraph 3 to preserve records may be...
Time limits for assessments, claims etc
6.In section 131 (transfers within 7 years before death: the...
7.In section 146(2)(a) (Inheritance (Provision for Family and Dependants) Act...
9.In section 179 (sale of shares etc from deceased's estate:...
10.In section 191 (sale of land from deceased's estate: the...
12.After that section insert— Underpayments: supplementary (1) This section applies for the purposes of section 240....
13.In section 241(1) (overpayments), for “six years” substitute “ 4...
18.(1) The Table in paragraph 1(1) of Schedule 2 (applying...
20.(1) Paragraph 12 of Schedule 2 (further assessments and determinations)...
21.In paragraph 12A(1) of Schedule 2 (time limit for assessment...
22.In that Schedule, after paragraph 12A insert— (1) In a case involving a relevant situation brought about...
23.(1) Paragraph 2 of Schedule 5 (allowance of expenditure other...
24.(1) Paragraph 9 of Schedule 5 (allowance of expenditure other...
25.(1) Schedule 6 (allowance of expenditure (other than abortive exploration...
26.In paragraph 1(3) of Schedule 7 (allowance of abortive exploration...
32.Schedule 6 to FA 2000 (climate change levy) is amended...
33.In paragraph 64(1) (repayments of overpaid climate change levy), for...
34.In paragraph 66(10) (interest payable by the Commissioners), for “three...
35.(1) Paragraph 80 (time limits for assessments) is amended as...
36.(1) Paragraph 108 (time limits on penalty assessments) is amended...
Claims for recovery of overpaid tax etc
12.Schedule 18 to FA 1998 (company tax returns, assessments and...
13.For paragraph 51 (and the heading before that paragraph) substitute—...
14.Accordingly, in the heading of Part 6, at the beginning...
15.(1) Paragraph 62 (consequential claims etc that may be made)...
16.In paragraph 88 (conclusiveness of amounts stated in return), insert...
Further provision as to late payment interest and repayment interest
Penalty for failure to make returns etc
Amount of penalty: occasional returns and returns for periods of 6 months or more
Amount of penalty: real time information for PAYE and apprenticeship levy
Amount of penalty: CIS returns
Amount of penalty: returns for periods of between 2 and 6 months
Interaction with other penalties and late payment surcharges
Determination of penalty geared to tax liability where no return made
Penalty for failure to make payments on time
Amount of penalty: occasional amounts and amounts in respect of periods of 6 months or more
Amount of penalty: amounts in respect of periods of between 2 and 6 months
Amount of penalty: amounts in respect of periods of 2 months or less
Interaction with other penalties and late payment surcharges
Suspension of penalty during currency of agreement for deferred payment
Amendments relating to penalties
Part 1 Amendments of Schedule 24 to FA 2007
1.Schedule 24 to FA 2007 (penalties for errors) is amended...
2.In paragraph 2 (under-assessment by HMRC), insert at the end—...
3.In paragraph 5 (normal rule for calculating potential lost revenue),...
4.In paragraph 9(1)(b) and (c) (reductions for disclosure), for “supply...
6.For paragraph 16(2) (appeals) substitute— (2) Sub-paragraph (1) does not...
7.(1) Paragraph 19 (companies: officers' liability) is amended as follows....
8.Omit paragraph 28(da) (interpretation of references to assessment).
9.In paragraphs 30 and 31 (consequential amendments) for “paragraph 7”...
Recovery of debts under PAYE regulations
1.Section 684 of ITEPA 2003 (PAYE regulations) is amended as...
2.In subsection (1), omit “for Her Majesty's Revenue and Customs”....
4.After subsection (3) insert— (3A) PAYE regulations under item 2A...
5.In paragraph (a) of subsection (7A), after “tax” insert “...
6.After that subsection insert— (7AA) In this section “relevant debt”,...
7.In subsection (7C), before the definition of “payer” insert— “the...
Climate change levy: removal of reduced rate
Part 2 Consequential amendments
3.(1) Paragraph 40 (persons liable to account for levy) is...
4.In paragraph 41(2A) (application of Part 7 where person liable...
6.In paragraph 44(2) (definition of “reduced-rate supply” to have effect...
7.In paragraph 45A (deemed supplies), after sub-paragraph (2) insert—
9.In paragraph 147 (interpretation), in the definition of “reduced-rate supply”,...
Landfill tax: prescribed landfill site activities
Prescribed landfill site activities to be treated as disposals
5.Part 1 of Schedule 5 (information) is amended as follows....
6.For the heading before paragraph 1 substitute— “ Information: general...
7.After paragraph 1 insert— Information: material at landfill sites (1) Regulations may make provision about giving the Commissioners information...
8.For the heading before paragraph 2 substitute— “ Records: registrable...
9.After paragraph 2 insert— Records: material at landfill sites (1) Regulations may require a person to make records relating...
Alternative finance investment bonds
Part 2 Issue, transfer and redemption of rights under arrangements
Part 3 Transactions relating to underlying assets consisting of land
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