Finance Act 2009

2

For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess.

3

If the amount of any allowance that remains after the operation of subsection (2) would otherwise not be a multiple of £1, it is to be rounded up to the nearest amount which is a multiple of £1.

4

For the meaning of “adjusted net income” see section 58.

, and

d

the additional rate.

Table of rates of duty on wine and made-wine

Part 1Wine or made-wine of a strength not exceeding 22 per cent

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent	65.94
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	90.68
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling	214.02
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	207.20
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent	274.13
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	285.33

Part 2Wine or made-wine of a strength exceeding 22 per cent

Description of wine or made-wine	Rates of duty per litre of alcohol in wine or made-wine
	£
Wine or made-wine of a strength exceeding 22 per cent	22.64.

Table

1. Cigarettes	An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes
2. Cigars	£173.13 per kilogram
3. Hand-rolling tobacco	£124.45 per kilogram
4. Other smoking tobacco and chewing tobacco	£76.12 per kilogram.

Table

CO2 emissions figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard rate
g/km	g/km	£	£
100	120	15	35
120	140	100	120
140	150	105	125
150	165	130	150
165	185	155	175
185	225	200	215
225	—	390	405
The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if— a in column (3), in the last row, “200” were substituted for “390”, and b in column (4), in the last row, “215” were substituted for “405”.

and

c

whether or not the duty is payable on the first vehicle licence for the vehicle.

Table 1Rates payable on first vehicle licence for vehicle

CO2 emissions figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard rate
g/km	g/km	£	£
130	140	100	110
140	150	115	125
150	165	145	155
165	175	240	250
175	185	290	300
185	200	415	425
200	225	540	550
225	255	740	750
255	—	940	950

Table 2Rates payable on any other vehicle licence for vehicle

CO2 emissions figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard rate
g/km	g/km	£	£
100	110	10	20
110	120	20	30
120	130	80	90
130	140	100	110
140	150	115	125
150	165	145	155
165	175	170	180
175	185	190	200
185	200	225	235
200	225	235	245
225	255	415	425
255	—	425	435
Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if— a in column (3), in the last two rows, “235” were substituted for “415” and “425”, and b in column (4), in the last two rows, “245” were substituted for “425” and “435”.

1

Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.

2

If the passenger’s journey ends at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A—

a

if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £11, and

b

in any other case, the rate is £22.

3

If the passenger’s journey ends at a place in a territory specified in Part 2 of Schedule 5A—

a

if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £45, and

b

in any other case, the rate is £90.

4

If the passenger’s journey ends at a place in a territory specified in Part 3 of Schedule 5A—

a

if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £50, and

b

in any other case, the rate is £100.

4A

If the passenger’s journey ends at any other place—

a

if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £55, and

b

in any other case, the rate is £110.

Table

Part of gross gaming yield	Rate
The first £1,929,000	15 per cent
The next £1,329,500	20 per cent
The next £2,329,000	30 per cent
The next £4,915,500	40 per cent
The remainder	50 per cent.

Table

Months for which licence granted	Category A	Category B1	Category B2	Category B3	Category B4	Category C
	£	£	£	£	£	£
1	500	255	200	200	180	80
2	985	490	385	385	350	45
3	1475	735	585	585	530	220
4	1965	985	775	775	705	290
5	2465	1230	970	970	875	365
6	2955	1475	1160	1160	1050	435
7	3445	1720	1355	1355	1225	505
8	3935	1965	1550	1550	1405	580
9	4430	2215	1745	1745	1580	655
10	4920	2465	1935	1935	1755	725
11	5410	2710	2130	2130	1930	795
12	5625	2815	2215	2215	2010	830.

ca

a gaming machine in respect of which—

i

the cost of a single game does not exceed £1,

ii

the maximum value of the prize for winning a single game does not exceed £50, and

iii

any prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, and

6

To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—

a

in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,

b

in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, and

c

in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.

7

Section 839 of the Income and Corporation Taxes Act 1988 (connected persons) applies for the purposes of subsection (6).

section 380A (FSCS payments representing interest),

380AFSCS payments representing interest

1

Any payment representing interest which is made under the FSCS is treated as interest for the purposes of this Act.

2

“Payment representing interest” means a payment calculated in the same way as interest which would have been paid to the recipient but for the circumstances giving rise to the making of payments under the FSCS.

3

Where a payment representing interest is made net of an amount equal to a sum representing income tax that would have been deducted on the payment of interest, the amount treated as interest by this section is the aggregate of the payment representing interest and that sum.

4

This section applies to payments made under the FSCS whether or not they are made (in whole or in part) on behalf of the Treasury or any other person.

5

In this section “the FSCS” means the Financial Services Compensation Scheme (established under Part 15 of the Financial Services and Markets Act 2000).

979AFSCS payments representing interest

1

This section applies where a payment is made under the FSCS representing interest net of an amount equal to a sum representing income tax that would have been deducted on the payment of interest but for the circumstances giving rise to the making of payments under the FSCS.

2

A payment of the relevant gross amount is treated as having been made under the FSCS after there has been deducted from it a sum representing income tax of that amount.

3

That sum is accordingly taken into account under section 59B of TMA 1970 in determining the income tax payable by, or repayable to, the recipient.

4

“The relevant gross amount” means the aggregate of the amount of the payment representing interest which is made and that sum.

5

If the recipient requests it in writing, the scheme manager of the FSCS must provide the recipient with a statement showing—

a

the relevant gross amount,

b

the amount of the sum treated as deducted, and

c

the amount of the payment representing interest.

6

The duty to comply with a request under subsection (5) is enforceable by the recipient.

7

In this section—

“the FSCS” means the Financial Services Compensation Scheme (established under Part 15 of the Financial Services and Markets Act 2000);

“payment representing interest” has the same meaning as in section 380A of ITTOIA 2005.

section 378A (offshore fund distributions),

378AOffshore fund distributions

1

This section applies where—

a

a dividend is paid by an offshore fund, and

b

the offshore fund fails to meet the qualifying investments test at any time in the relevant period.

2

The dividend is treated as interest for income tax purposes.

3

For the purposes of this section, an offshore fund fails to meet the qualifying investments test if the market value of the fund’s qualifying investments exceeds 60% of the market value of all of the assets of the fund (excluding cash awaiting investment).

4

“The relevant period” means—

a

the relevant period of account of the offshore fund, or

b

if longer, the period of 12 months ending on the last day of that period.

5

“The relevant period of account” means—

a

the last period of account ending before the dividend is paid, in a case in which the profits available for distribution at the end of that period (and not used since then by distribution or otherwise) equal or exceed the amount of the dividend (aggregated with any other distribution made by the offshore fund at the same time), and

b

the period of account in which the dividend is paid, in any other case.

6

This section applies to a manufactured overseas dividend if, and only if, it is representative of a distribution to which this section would apply.

7

In this section—

“dividend” includes any distribution that (but for this section) would be treated as a dividend for income tax purposes;

“manufactured overseas dividend” has the same meaning as in Chapter 2 of Part 11 of ITA 2007 (manufactured payments);

“offshore fund” has the same meaning as in Chapter 5 of Part 17 of ICTA (see sections 756A to 756C of that Act);

“qualifying investments” has the meaning given in section 494 of CTA 2009.

“release debit”, in relation to a company, means a debit in respect of a release by the company of a liability under a creditor relationship of the company,

3A

In subsection (2)(d) “relevant deduction” means a deduction allowed in calculating the profits of a trade, UK property business or overseas property business.

4A

In subsection (3)(f) “relevant deduction” has the meaning given in section 479(3A).

Chapter 1AExemption for persons not domiciled in United Kingdom

828AIntroduction

This Chapter provides for an exemption from liability to income tax for an individual for a tax year if—

a

the individual is UK resident in the tax year but not domiciled in the United Kingdom in the tax year,

b

section 809B does not apply to the individual for the tax year, and

c

conditions A to F in section 828B are met.

828BConditions to be met

1

Condition A is that in the tax year the individual has income from an employment the duties of which are performed wholly or partly in the United Kingdom.

2

Condition B is that, if the individual’s income for the tax year consists of or includes relevant foreign earnings—

a

the amount of the relevant foreign earnings does not exceed £10,000, and

b

all of that amount is subject to a foreign tax.

3

Condition C is that, if the individual’s income for the tax year consists of or includes income that is relevant foreign income by virtue of section 830(2)(e) of ITTOIA 2005—

a

the amount of that income does not exceed £100, and

b

all of that amount is subject to a foreign tax.

4

Condition D is that the individual has no other foreign income and gains for the tax year.

5

Condition E is that the individual would not for the tax year be liable to income tax at a rate other than the basic rate or the starting rate for savings if this Chapter did not apply to the individual for the tax year.

6

Condition F is that the individual does not make a return under section 8 of TMA 1970 for the tax year.

828CThe exemption

1

The exemption is given by deducting the relevant amount from what would otherwise be the amount of the individual’s liability to income tax for the tax year under section 23.

2

“The relevant amount” is so much of the amount of the individual’s liability to income tax as is attributable to the individual’s foreign income or gains for the tax year.

3

But if for the tax year the individual’s total income is reduced by any deductions which fall to be made at Step 3 of the calculation in section 23 from the individual’s foreign income or gains for the tax year, subsection (2) has effect as if the individual’s foreign income or gains for the tax year were reduced by the amount of the deductions.

4

And if the individual is entitled under—

a

section 788 of ICTA (double taxation arrangements: relief by agreement), or

b

section 790(1) of that Act (relief for foreign tax where no double taxation arrangements),

to a tax reduction in respect of the individual’s foreign income or gains for the tax year, what would otherwise be the relevant amount is reduced by the amount of that reduction.

828DInterpretation of Chapter

1

This section applies for the purposes of this Chapter.

2

“Employed” and “employment” have the same meaning as in the employment income Parts of ITEPA 2003: see Chapter 1 of Part 2 of that Act.

3

“Foreign income and gains”, in relation to an individual, means what would be the individual’s foreign income and gains for the purposes of Chapter A1 of this Part if section 809B applied to the individual (see section 809Z7(2)).

4

“Foreign tax” means any tax chargeable under the law of a territory outside the United Kingdom.

5

“Relevant foreign earnings”, in relation to an individual, means what would be the individual’s relevant foreign earnings for the purposes of Chapter A1 of this Part if section 809B applied to the individual (see section 809Z7(3)).

aa

exemption for persons not domiciled in United Kingdom (Chapter 1A),

2

This is subject to section 124A (automatic car for a disabled employee).

124AAutomatic car for a disabled employee

1

This section applies where—

a

a car has automatic transmission (“the automatic car”),

b

at any time in the year when the automatic car is available to the employee (“E”), E holds a disabled person’s badge, and

c

by reason of E’s disability, E must, in the event of wanting to drive a car, drive a car which has automatic transmission.

2

If, under section 122 to 124, the price of the automatic car is more than it would have been if the automatic car had been an equivalent manual car, the price of the automatic car is to be the price of an equivalent manual car.

3

In subsection (2) “an equivalent manual car” means a car which—

a

is first registered at or about the same time as the automatic car, and

b

does not have automatic transmission, but otherwise is the closest variant available of the make and model of the automatic car.

4

For the purposes of this section a car has automatic transmission if—

a

the driver of the car is not provided with any means by which the driver may vary the gear ratio between the engine and the road wheels independently of the accelerator and the brakes, or

b

the driver is provided with such means, but they do not include—

i

a clutch pedal, or

ii

a lever which the driver may operate manually.

5

For the purposes of this section a car is available to an employee at a particular time if it is then made available, by reason of the employment and without any transfer of the property in it, to the employee.

or

g

section 320B (health screening and medical check-ups).

and

i

section 320B (health screening and medical check-ups).

Health-screening and medical check-ups

320BHealth-screening and medical check-ups

1

No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.

2

Subsection (1) does not apply—

a

to more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, or

b

to more than one medical check-up so provided.

3

In this section—

“health-screening assessment” means an assessment to identify employees who might be at particular risk of ill-health, and

“medical check-up” means a physical examination of the employee by a health professional for (and only for) determining the employee’s state of health.

804GReduction in credit: payment by reference to foreign tax

1

This section applies if—

a

credit for foreign tax falls to be allowed to a person (“P”) under any arrangements, and

b

a payment is made by a tax authority to P, or any person connected with P, by reference to the foreign tax.

2

The amount of that credit is to be reduced by an amount equal to that payment.

3

Section 839 applies for the purposes of determining whether or not a person is connected with P.

3A

If—

a

income of any person (“P”) is treated under subsection (1) as reduced by a sum paid in respect of tax on that income in the place where the income has arisen (“foreign tax”), and

b

a payment is made by a tax authority to P, or any person connected with P, by reference to the foreign tax,

the amount of P’s income is to be increased by an amount equal to the payment made to P or the connected person.

3B

Section 839 applies for the purposes of determining whether or not a person is connected with P.

3A

Subsection (3) is subject to subsection (3B) if—

a

the taxpayer is a bank or a company connected with a bank, and

b

the amount of the included funding costs is significantly less than the amount of the notional funding costs.

3B

The amount of the notional funding costs is to be included in the subsection (3) total, but only to the extent that it exceeds the amount of the included funding costs.

3C

In subsections (3A) and (3B) and this subsection—

“bank” has the meaning given by section 840A;

“connected” has the meaning given by section 839;

“included funding costs” means the total of the funding costs that are—

a

incurred by the taxpayer, or any company connected with the taxpayer, in respect of capital used to fund the relevant transaction, and

b

included in the subsection (3) total (before the application of subsection (3B));

“notional funding costs” means the funding costs that the relevant bank would incur (on the basis of its average funding costs) in respect of the capital that would be needed to wholly fund the relevant transaction if that transaction were funded in that way (and for this purpose “relevant bank” means the bank that is the taxpayer, or with which the taxpayer is connected);

“relevant transaction” means the transaction, arrangement or asset from which the income or gain arises;

“subsection (3) total” means the amount to be taken into account under subsection (3) for the purposes of section 797(1).

4A

Income of a person (“D”) is to be treated for the purposes of section 798A as trade income (if it is not otherwise trade income) of D in a case where—

a

the income is received by D as part of a scheme or arrangement entered into by D and a connected person (“C”),

b

if C had received the income, it would be reasonable to assume that it would be trade income of C, and

c

a main purpose of the scheme or arrangement is to produce the result that section 798A will not have effect in relation to the income because it is received by D.

4B

For the purposes of subsection (4A)(b) it is to be assumed that, in the case of any relevant transaction to which a relevant person is a party, C were that party to that transaction.

4C

In subsections (4A) and (4B) and this subsection—

“connected person” means a person with whom D is connected (within the meaning of section 839);

“relevant person” means—

a

D, or

b

any other connected person who is a party to the scheme or arrangement;

“relevant transaction” means any of the transactions giving rise to the income.

2E

But subsection (2A) above does not apply by reason of a company ceasing to carry on a trade if—

a

on the company ceasing to carry on the trade, any of the activities of the trade begin to be carried on by a person who is not (or by persons any or all of whom are not) within the charge to corporation tax, and

b

the company’s ceasing to carry on the trade is part of a scheme or arrangement the main purpose, or one of the main purposes, of which is to secure that subsection (2A) above applies to a loss by reason of the cessation.

2A

Nor is a deduction allowed for a payment which falls within paragraph A, B or C if the payment is made in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.

556ADeductible payments made pursuant to tax avoidance arrangements

No deduction may be made under section 555 if the deductible payment is made in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.

5A

No claim may be made in respect of the loss if and to the extent that it is made as a result of anything done in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.

105ALease premiums

1

For the purposes of section 105(4B)(b) an amount is attributed to the relevant period “in respect of a lease premium” if—

a

the property consists of premises, or a part of premises, that are subject to a lease,

b

the premises are not mainly used by P for a purpose other than the provision of living accommodation to which this Chapter applies,

c

the lease is for a term of 10 years or less, and

d

the net amount payable by P in relation to the lease by way of lease premium is greater than zero.

2

The amount so attributed is—

AC×C

where—

A is the relevant period (in days),

B is the term of the lease (in days), and

C is the net amount payable by P in relation to the lease by way of lease premium.

3

For provision about the application of this section in relation to certain leases with break clauses, see section 105B.

4

For the purposes of this section the net amount payable by P in relation to a lease by way of lease premium is—

a

the total amount (if any) that has been paid, or is or will become payable, by P in relation to the lease by way of lease premium, less

b

any amount within paragraph (a) that has been repaid or is or will become repayable.

5

In this section and section 105B “lease premium” means any premium payable—

a

under a lease, or

b

otherwise under the terms on which a lease is granted.

6

In the application of this section to Scotland “premium” includes a grassum.

105BLease premiums in the case of leases with break clauses

1

This section applies to a lease (“the original lease”) that contains one or more relevant break clauses.

2

For the purposes of this section—

a

“break clause” means a provision of a lease that gives a person a right to terminate it so that its term is shorter than it otherwise would be, and

b

a break clause contained in the original lease is “relevant” if the right to terminate the lease that it confers is capable of being exercised in such a way that the term of the original lease is 10 years or less.

3

For the purposes of section 105A—

a

the term of the original lease, and

b

the net amount payable by P in relation to the lease by way of lease premium,

are to be determined on the assumption that any relevant break clause is exercised in such a way that the term of the lease is as short as possible.

4

If a relevant break clause is not in fact exercised in such a way that the term of the original lease is as short as possible, the parties to the lease are treated for the purposes of section 105A as if they were parties to another lease (a “notional lease”) the term of which—

a

begins immediately after the time at which the term of the original lease would have ended, if that break clause had been so exercised, and

b

ends at the time mentioned in subsection (5).

5

The term of a notional lease ends—

a

at the time the term of the original lease would end, on the assumption that any relevant break clause that is exercisable only after the beginning of the term of the notional lease is exercised in such a way that the term of the original lease is as short as possible, or

b

if earlier, the tenth anniversary of the beginning of the term of the original lease.

6

For the purposes of section 105A the net amount payable by P in relation to a notional lease by way of lease premium is, in the case of a notional lease the term of which ends under paragraph (a) of subsection (5)—

a

the net amount that would be payable by P in relation to the original lease by way of lease premium on the assumption mentioned in that paragraph, less

b

any part of that amount that has already been attributed to a period in respect of a lease premium under section 105(4B)(b).

7

For the purposes of section 105A the net amount payable by P in relation to a notional lease by way of lease premium is, in the case of a notional lease the term of which ends under paragraph (b) of subsection (5), the relevant proportion of—

a

the net amount that would be payable by P in relation to the original lease by way of lease premium, on the assumption that no break clause is exercised, less

b

any part of that amount that has already been attributed to a period in respect of a lease premium under section 105(4B)(b).

8

In subsection (7) “the relevant proportion” means—

DE

where—

D is the term of the notional lease (in days), and

E is the sum of—

a

the term of the notional lease (in days), and

b

the number of days by which the term of the original lease would exceed 10 years, on the assumption that no break clause is exercised.

1

This section applies where a chargeable transaction is entered into by a person or persons nominated or appointed by qualifying tenants of flats contained in premises in exercise of—

a

a right under Part 1 of the Landlord and Tenant Act 1987 (right of first refusal), or

b

a right under Chapter 1 of Part 1 of the Leasehold Reform, Housing and Urban Development Act 1993 (right to collective enfranchisement).

4

In this section—

“flat” and “qualifying tenant” have the same meaning as in the Chapter or Part of the Act conferring the right being exercised;

“qualifying flat” means a flat that is held by a qualifying tenant who is participating in the exercise of the right.

A1

A land transaction under which the purchaser is a profit-making registered provider of social housing is exempt from charge if the transaction is funded with the assistance of a public subsidy.

13Rent to shared ownership lease: charge to tax

1

The chargeable consideration for transactions forming part of a rent to shared ownership lease scheme is determined in accordance with this paragraph.

2

A “rent to shared ownership lease scheme” means a scheme or arrangement under which a qualifying body—

a

grants an assured shorthold tenancy of a dwelling to a person (“the tenant”) or persons (“the tenants”), and

b

subsequently grants a shared ownership lease of the dwelling or another dwelling to the tenant or one or more of the tenants.

3

The following transactions are to be treated as if they were not linked to each other—

a

the grant of the assured shorthold tenancy,

b

the grant of the shared ownership lease, and

c

any other land transaction between the qualifying body and the tenant, or any of the tenants, entered into as part of the scheme.

4

For the purpose of determining the effective date of the grant of the shared ownership lease, the possession of the dwelling by the tenant or tenants pursuant to the assured shorthold tenancy is to be disregarded.

5

In this paragraph—

“assured shorthold tenancy” has the same meaning as in Part 1 of the Housing Act 1988;

“qualifying body” has the same meaning as in paragraph 5;

“shared ownership lease” has the same meaning as in paragraph 4A.

14Rent to shared ownership trust: charge to tax

1

The chargeable consideration for transactions forming part of a rent to shared ownership trust scheme is determined in accordance with this paragraph.

2

A “rent to shared ownership trust scheme” means a scheme or arrangement under which—

a

a qualifying body grants an assured shorthold tenancy of a dwelling to a person (“the tenant”) or persons (“the tenants”), and

b

the tenant, or one or more of tenants, subsequently becomes the purchaser under a shared ownership trust of the dwelling, or another dwelling, under which the qualifying body is the social landlord.

3

The following transactions are to be treated as if they were not linked to each other—

a

the grant of the assured shorthold tenancy,

b

the declaration of the shared ownership trust, and

c

any other land transaction between the qualifying body and the tenant, or any of the tenants, entered into as part of the scheme.

4

For the purpose of determining the effective date of the declaration of the shared ownership trust, the possession of the dwelling by the tenant or tenants pursuant to the assured shorthold tenancy is to be disregarded.

5

In this paragraph—

“assured shorthold tenancy” has the same meaning as in Part 1 of the Housing Act 1988;

“qualifying body” has the same meaning as in paragraph 5;

“social landlord” and “purchaser”, in relation to a shared ownership trust, have the same meaning as in paragraph 7.

16ACharter of standards and values

1

The Commissioners must prepare a Charter.

2

The Charter must include standards of behaviour and values to which Her Majesty’s Revenue and Customs will aspire when dealing with people in the exercise of their functions.

3

The Commissioners must—

a

regularly review the Charter, and

b

publish revisions, or revised versions, of it when they consider it appropriate to do so.

4

The Commissioners must, at least once every year, make a report reviewing the extent to which Her Majesty’s Revenue and Customs have demonstrated the standards of behaviour and values included in the Charter.

e

insurance premium tax,

f

inheritance tax,

g

stamp duty land tax,

h

stamp duty reserve tax,

i

petroleum revenue tax,

j

aggregates levy,

k

climate change levy,

l

landfill tax, and

m

relevant foreign tax,

2

The provisions are—

section 163,

section 164,

section 173A,

any of sections 181 to 188,

section 209,

section 212(1),

section 213,

section 224,

section 232, and

section 233.

1A

The first case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where it is necessary to exercise the power in order to ascertain whether the movement in question is or is not in fact between different member States.

2

Subject as follows, this section applies to—

a

casino games, and

b

equal chance gaming.

3AA

This section does not apply to the playing of a game in respect of which bingo duty or lottery duty is chargeable or would be chargeable but for an express exception.

4

This section does not apply—

a

in Great Britain, to the playing of a game where the provision of facilities for its playing falls within section 269 of the Gambling Act 2005 (equal chance gaming at members’ or commercial clubs and miners’ welfare institutes), or

b

in Northern Ireland, to the playing of a game to which Article 128 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (certain clubs) applies.

4

A statutory instrument containing an order under section 10(5) that does not provide for any game to be a casino game or equal chance gaming is subject to annulment in pursuance of a resolution of the House of Commons.

“casino games” means games of chance which are not equal chance gaming (but subject to any order under section 10(5));

“equal chance gaming”—

a

in Great Britain, means gaming which does not involve playing or staking against a bank (however described, and whether or not controlled or administered by a player) and in which the chances are equally favourable to all participants, and

b

in Northern Ireland, means gaming in respect of which none of the conditions specified in Article 55 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 is met,

(but subject to any order under section 10(5));

2A

Bingo duty is not charged on the playing of bingo which is not licensed bingo if remote gaming duty is charged on the provision of facilities for playing it.

2A

Subsection (2) does not prevent remote gaming duty being charged in respect of the provision of facilities for the playing of bingo which is not licensed bingo (as to the meaning of which terms see section 20C).

1A

In this Act “gaming machine” means a machine which is designed or adapted for use by individuals for gambling (whether or not it can also be used for other purposes).

1B

But a machine is not a gaming machine to the extent that—

a

it is designed or adapted for use to bet on future real events,

b

it is designed or adapted for the playing of bingo and bingo duty is, or but for paragraphs 1 to 5 of Schedule 3 would be, charged under section 17 on the playing of the bingo, or

c

it is designed or adapted for the playing of a real game of chance and the playing of the game is dutiable gaming for the purposes of section 10 of the Finance Act 1997, or would be dutiable gaming but for subsections (3) and (4) of that section.

5

For the purposes of this section—

a

a reference to gambling is to—

i

gaming, or

ii

betting,

b

“machine” has the same meaning as in the Gambling Act 2005 (see section 235(3)(a)),

c

a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose,

d

a reference to a machine being adapted includes a reference to computer software being installed on it,

e

“real” has the meaning given by section 353(1) of the Gambling Act 2005,

f

“game of chance” has the meaning given by section 6(2) of that Act, and

g

“bingo” includes any version of that game, whatever name it is called.

6

The Treasury may by order amend this section.

2A

The Secretary of State may—

a

give a certificate that includes provision specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply,

b

vary a certificate so that it includes provision (or further provision) specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply, or

c

vary a certificate so that it ceases to include the provision (or some of the provision) specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply.

2B

A taxable supply of a taxable commodity to a facility is not a reduced-rate supply if, at the time of the supply, the commodity falls within a description that is specified (by virtue of sub-paragraph (2A)(a) or (b)) in the certificate relating to the facility.

2C

The Secretary of State may only include provision in a certificate by virtue of sub-paragraph (2A)(a) or (b)—

a

if the Treasury consents in writing to the specification before the specification is made, and

b

if, and for as long as, the result is compatible with the common market by virtue of Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty establishing the European Community (General block exemption Regulation) (O.J. 2008 No. L214/3).

2D

In sub-paragraphs (2A) to (2C) “certificate” means such a certificate as is mentioned in sub-paragraph (1)(a).

5

This Chapter applies to agricultural property only if it is in—

a

the United Kingdom, the Channel Islands or the Isle of Man, or

b

a state, other than the United Kingdom, which is an EEA state (within the meaning given by Schedule 1 to the Interpretation Act 1978) at the time of the transfer of value in question.

8

In its application to property outside the United Kingdom, the Channel Islands and the Isle of Man, this section has effect as if any reference to a right or obligation under the law of any part of the United Kingdom were a reference to an equivalent right or obligation under the law governing dispositions of that property.

1A

But this section applies only if the land is in the United Kingdom or another state which is an EEA state (within the meaning given by Schedule 1 to the Interpretation Act 1978) at the time of the person’s death.