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Income Tax Act 2007 (c. 3) Laws UK
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Income Tax Act 2007 (c. 3)

(The document as of February, 2008)

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(2) A person may also make a claim under this section if--

(a) relief is available to the person as mentioned in subsection (1)(a) for a tax year in relation to an amount, but

(b) the person's total income for the tax year is nil.

(3) A claim under this section is for treating for the purposes of capital gains tax so much of the amount as is not deducted in calculating the person's net income for the tax year ("the relevant amount") as an allowable loss accruing to the person in the year of assessment corresponding to the tax year.

(4) But so much of the relevant amount as exceeds the maximum amount (see section 261E) is not to be treated for the purposes of capital gains tax as an allowable loss.

(5) The relevant amount is no longer to be regarded as an amount available for income tax relief.

(6) A claim under this section must be made on or before the first anniversary of the normal self-assessment filing date for the tax year mentioned in subsection (1) or (2) (as the case may be).

(7) In this section "normal self-assessment filing date", "tax year" and "total income" have the same meaning as in the Income Tax Acts (see section 989 of ITA 2007).

261E Meaning of "the maximum amount" for purposes of section 261D

(1) For the purposes of section 261D "the maximum amount" is the amount on which the person would be chargeable to capital gains tax for the year of assessment if the following were ignored.

(2) The matters to be ignored are--

(a) any allowable losses falling to be carried forward to that year from a previous year for the purposes of section 2(2),

(b) section 3(1) (annual exempt amount), and

(c) any relief under section 261B or 261D. "

330 After section 261E insert--



" Repurchase price under repos
261F Deemed manufactured payments: effect on repurchase price

(1) This section applies if --

(a) the repurchase price of UK shares, UK securities or overseas securities is treated by section 604(2), (4) or (5) of ITA 2007 (deemed increase in repurchase price: repos and options) as increased for the purposes of section 607 of that Act (treatment of price differences under repos),

(b) condition A or B is met, and

(c) section 263A does not apply.

(2) Condition A is that, as a result of the increase, there is no difference for the purposes of section 607 of that Act between the sale price and the repurchase price.

(3) Condition B is that, as a result of an exception in section 608 of that Act, section 607 of that Act does not apply.

(4) The deemed increase of the repurchase price also has effect for capital gains tax purposes.

(5) Expressions used in this section and in section 605 of ITA 2007 (deemed increase in repurchase price: other income tax purposes) have the same meanings in this section as in that section. "

331 After section 261F insert--

" 261G Price differences under repos: effect on repurchase price

(1) Subsections (2) and (3) apply if--

(a) section 607 of ITA 2007 (treatment of price differences under repos) applies,

(b) an amount is treated under that section as a payment of interest, and

(c) section 263A does not apply.

(2) If the repurchase price is more than the sale price, the repurchase price is treated for capital gains tax purposes as reduced by the amount of the payment of interest.

(3) If the sale price is more than the repurchase price, the repurchase price is treated for capital gains tax purposes as increased by the amount of the payment of interest.

(4) Expressions used in this section and in section 609 of ITA 2007 (additional income tax consequences of price differences under repos) have the same meanings in this section as in that section. "

332 After section 261G insert--

" 261H Power to modify section 261G in non-arm's length case

(1) The Treasury may by regulations provide for section 261G to apply with modifications if the exception in section 608(2) of ITA 2007 (agreement not at arm's length) would otherwise prevent it from applying.

(2) Regulations under this section may make different provision for different cases.

(3) Regulations under this section may contain incidental, supplemental, consequential and transitional provision and savings.

(4) The incidental, supplemental, and consequential provision may include modifications of section 261F (deemed manufactured payments: effect on repurchase price).

(5) In this section "modifications" includes exceptions and omissions.

(6) Accordingly, the power in subsection (1) includes power to provide for any provision of section 261G not to apply in relation to the case mentioned in that subsection. "

333 (1) Amend section 263ZA (former employees: employment-related liabilities) as follows.

(2) In subsection (1)(a)--

(a) for "from total income" substitute "in calculating net income", and

(b) for "when computing a former employee's total income" substitute "in calculating a former employee's net income".

(3) In subsection (1)(b) for "the total income" substitute "the remaining total income".

(4) In subsection (2)(b) for "the total income" substitute "the remaining total income".

(5) After subsection (2) insert--

" (2A) In this section "the remaining total income", in relation to a tax year, means the former employee's total income for the tax year less reliefs already deducted for the tax year at Step 2 of the calculation in section 23 of ITA 2007 for the purpose of calculating the former employee's income tax liability. "

(6) In subsection (5)--

(a) in paragraph (d) for "against capital gains tax under section 72 of the Finance Act 1991" substitute "under section 261B", and

(b) in paragraph (e) for "against capital gains tax under section 90(4) of the Finance Act 1995" substitute "under section 261D".

334 (1) Amend section 263A (agreements for sale and repurchase of securities) as follows.

(2) In subsection (1)--

(a) after "Taxes Act" insert "or section 607(1) of ITA 2007", and

(b) for "that subsection" substitute "section 730A(1) of the Taxes Act".

(3) In subsection (5) at the beginning insert "For corporation tax purposes,".

(4) After subsection (5) insert--

" (6) For capital gains tax purposes, expressions used in this section and section 607 of ITA 2007 have the same meanings in this section as in that section. "

335 (1) Amend section 263D (gains accruing to persons paying manufactured dividends) as follows.

(2) In subsection (2)(b) and (d) for "United Kingdom equities" substitute "UK shares".

(3) In subsection (3)(b) and (d) for "United Kingdom equities" substitute "UK shares".

(4) In subsection (4)(a), (b) and (d) for "United Kingdom equities" substitute "UK shares".

(5) In subsection (7) for "paragraph 2A of Schedule 23A to the Taxes Act" substitute "sections 574 and 575 of ITA 2007 (manufactured dividends: allowable deductions)".

(6) In subsection (9)--

(a) for "paragraph 2 of Schedule 23A to the Taxes Act" substitute "Chapter 2 of Part 11 of ITA 2007 (manufactured payments)",

(b) in paragraph (a)--

(i) for "section 737A(5) of that Act" substitute "section 602(1) of that Act (deemed manufactured payments: repos)", and

(ii) for "Schedule 23A" substitute "that Chapter of that Part of that Act", and

(c) in paragraph (b)--

(i) for "section 736B(2) of that Act" substitute "section 596(2) of that Act (deemed manufactured payments: stock lending arrangements)", and

(ii) for "that Schedule" substitute "that Chapter of that Part of that Act".

(7) In subsection (10) for the words from "the following" to "and, in any such case," substitute "those in which there is a repo for the purposes of Part 11 of ITA 2007 (see section 569 of that Act); and, in any such case,".

(8) In subsection (12)--

(a) for "United Kingdom equities" substitute "UK shares", and

(b) for "paragraph 1(1) of Schedule 23A to the Taxes Act" substitute "section 566(2) of ITA 2007".

336 After section 263E insert--

" 263F Power to modify repo provisions: non-standard repo cases

(1) The Treasury may by regulations provide for--

(a) section 261F (deemed manufactured payments: effect on repurchase price),

(b) section 261G (price differences under repos: effect on repurchase price),

(c) section 263A (agreements for sale and repurchase of securities),

(d) section 263D (gains accruing to persons paying manufactured dividends), or

(e) any of those sections,

to apply with modifications in relation to non-standard repo cases.

(2) The power in subsection (1) to make provision for section 263A or 263D to apply with modifications is exercisable only so far as the section applies to cases falling within section 607 of ITA 2007 (treatment of price differences under repos).

(3) A case is a non-standard repo case if--

(a) there is a repo in respect of securities,

(b) under the repo there has been a sale ("the original sale") of the securities by the original owner to the interim holder, and

(c) any of conditions A to E is met in relation to the repo.

(4) Condition A is that--

(a) the obligation to buy back the securities is not performed, or

(b) the option to buy them back is not exercised.

(5) Condition B is that provision is made by or under an agreement for different or additional UK shares, UK securities or overseas securities to be treated as (or as included with) representative securities.

(6) Condition C is that provision is made by or under an agreement for any UK shares, UK securities or overseas securities to be treated as not included with representative securities.

(7) Condition D is that provision is made by or under an agreement for the sale price or repurchase price to be decided or varied wholly or partly by reference to post-agreement fluctuations.

(8) Condition E is that provision is made by or under an agreement for a person to be required, in a case where there are post-agreement fluctuations, to make a payment in the period--

(a) beginning immediately after the making of the agreement for the original sale, and

(b) ending when the repurchase price becomes due.

(9) Expressions used in this section and in section 612 of ITA 2007 (powers to modify repo provisions: non-standard repo cases) have the same meanings in this section as in that section. "

337 After section 263F insert--

" 263G Power to modify repo provisions: redemption arrangements

(1) The Treasury may by regulations provide for--

(a) section 261F (deemed manufactured payments: effect on repurchase price),

(b) section 261G (price differences under repos: effect on repurchase price),

(c) section 263A (agreements for sale and repurchase of securities),

(d) section 263D (gains accruing to persons paying manufactured dividends), or

(e) any of those sections,

to apply with modifications in relation to cases involving redemption arrangements.

(2) The power in subsection (1) to make provision for section 263A or 263D to apply with modifications is exercisable only so far as the section applies to cases falling within section 607 of ITA 2007 (treatment of price differences under repos).

(3) A case involves redemption arrangements if--

(a) arrangements, corresponding to those made in cases where there is a repo, are made by an agreement, or one or more related agreements, in relation to securities that are to be redeemed in the period after their sale,

(b) the securities are UK shares, UK securities or overseas securities, and

(c) the arrangements are such that the seller or a person connected with the seller (instead of being required to repurchase the securities or acquiring an option to do so) is granted rights in respect of the benefits that will result from the redemption.

(4) Expressions used in this section and in section 613 of ITA 2007 (powers to modify repo provisions: redemption arrangements) have the same meanings in this section as in that section. "

338 After section 263G insert--

" 263H Sections 263F and 263G: supplementary provisions

(1) Regulations under section 263F or 263G may make different provision for different cases.

(2) Regulations under either section may contain incidental, supplemental, consequential and transitional provision and savings.

(3) The incidental, supplemental and consequential provision may include--

(a) in the case of regulations about section 261G, modifications of section 261F, and

(b) in the case of regulations about section 263A or 263D, modifications of the operation of this Act in relation to cases where, by virtue of the regulations, any acquisition or disposal is excluded from those which are to be ignored for the purposes of capital gains tax.

(4) In this section and sections 263F and 263G "modifications" includes exceptions and omissions.

(5) Accordingly, a power in sections 263F and 263G to provide for a provision to apply with modifications in relation to a particular case includes power to provide for the provision not to apply in relation to that case. "

339 After section 263H insert--

" 263I Powers about manufactured overseas dividends

(1) The Treasury may by regulations make provision as mentioned in subsection (2) about prescribed cases where a person--

(a) pays or receives a manufactured overseas dividend as mentioned in section 581(1) of ITA 2007 (manufactured overseas dividends), or

(b) is treated as doing so for any purposes of Chapter 2 of Part 11 of that Act or regulations made under it (manufactured payments).

(2) The regulations may provide for adjusting a relevant amount by reference to a provision which has effect under the law of a territory outside the United Kingdom.

(3) A "relevant amount" is an amount which is treated for prescribed capital gains tax purposes as the amount paid or payable to a person in respect of a relevant transaction.

(4) A "relevant transaction" is a sale, repurchase or other transfer of the overseas securities to which the manufactured overseas dividend relates.

(5) In this section "prescribed" means prescribed in regulations under this section.

(6) Subject to that, expressions used in this section and in section 582 of ITA 2007 (manufactured payments: powers about manufactured overseas dividends) have the same meanings in this section as in that section. "

340 (1) Amend section 271 (miscellaneous exemptions) as follows.

(2) In subsection (3) for the words from "In this subsection" to the end substitute--

" In this subsection--

"health service body" has the meaning given by section 519A of the Taxes Act, and

"local authority association" has the meaning given by section 1000 of ITA 2007. "

(3) After subsection (7) insert--

" (7A) Chargeable gains are exempt from tax if they accrue to a bank, or issue department of a bank, to which this subsection applies for the time being.

(7B) Her Majesty may by Order in Council direct that subsection (7A) applies to a bank or its issue department if it appears to Her Majesty that the bank--

(a) is not resident in the United Kingdom, and

(b) is entrusted by the government of a territory outside the United Kingdom with the custody of the territory's principal foreign exchange reserves.

(7C) No recommendation may be made to Her Majesty in Council to make an order under subsection (7B) unless a draft of the order has been laid before and approved by a resolution of the House of Commons. "

341 After section 285 insert--

" 285A European Economic Interest Groupings

(1) The following rules about European Economic Interest Groupings apply for the purposes of charging tax in respect of chargeable gains--

Rule 1

A grouping is treated as acting as the agent of its members.

Rule 2

The activities of a grouping are treated as those of its members acting jointly.

Rule 3

Each member of a grouping is treated as having a share of the grouping's property, rights and liabilities.

Rule 4

Any trade or profession carried on by the grouping is treated as carried on in partnership by members of the grouping.

Rule 5

A person is to be regarded as acquiring or disposing of a share of the assets of the grouping not only where there is an acquisition or disposal of assets by the grouping while he is a member of it, but also where he becomes or ceases to be a member of a grouping or there is a change in his share of the property of the grouping.

(2) For the purposes of Rule 3, a member's share of any property, rights or liabilities of a grouping is determined according to the contract under which the grouping is established.

(3) If the contract does not provide for this, the member's share is determined by reference to the share of the profits of the grouping to which the member is entitled under the contract.

(4) If the contract does not provide for this either, the members are treated as having equal shares of the property, rights and liabilities of the grouping.

(5) "European Economic Interest Grouping" means a European Economic Interest Grouping formed under Council Regulation (EEC) No 2137/85 of 25th July 1985, whether registered in Great Britain, Northern Ireland or elsewhere. "

342 (1) Amend section 288 (interpretation) as follows.

(2) In subsection (1)--

(a) in the definition of "allowable loss" after "16" insert ", 261B, 261D",

(b) after the definition of "ITTOIA 2005" insert--

" "ITA 2007" means the Income Tax Act 2007; " ,

(c) in the definition of "local authority" for "section 842A of the Taxes Act" substitute "section 999 of ITA 2007",

(d) after the definition of "the Management Act" insert--

" "net income" has the same meaning as in the Income Tax Acts (see section 989 of ITA 2007); " ,

(e) in the definition of "period of account" for "section 832(1) of the Taxes Act" substitute "section 989 of ITA 2007",

(f) in the definition of "property investment LLP" for "section 842B of the Taxes Act" substitute "section 1004 of ITA 2007",

(g) in the definition of "recognised stock exchange" for "section 841 of the Taxes Act" substitute "section 1005 of ITA 2007",

(h) in the definition of "venture capital trust" for "the meaning given by section 842AA of the Taxes Act" substitute "the same meaning as in Part 6 of ITA 2007", and

(i) in the definition of "year of assessment" for the words from ""1992-93"" to the end substitute ""year of assessment 1992-93" means the year of assessment beginning on 6th April 1992 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way)".

(3) In subsection (2) for "section 833(2) of the Taxes Act" substitute "section 989 of ITA 2007".

(4) In subsection (3) for "section 282 of the Taxes Act" substitute "section 1011 of ITA 2007".

343 In paragraph 22(1) of Schedule A1 (application of taper relief) in the definition of "ordinary share capital" for "section 832(1) of the Taxes Act" substitute "section 989 of ITA 2007".

344 In paragraph 14 of Schedule 4A (deemed disposal of underlying assets where disposal of interest in settled property: exception) for "691(2) of the Taxes Act (certain income of maintenance funds for historic buildings not to be income of settlor etc)" substitute "508 of ITA 2007 (trustees' election in respect of income arising from heritage maintenance property)".

345 (1) Amend Schedule 5B (enterprise investment scheme: re-investment) as follows.

(2) In paragraph 1(2) (application of Schedule)--

(a) in paragraph (e) after "that Act)" insert ", or the requirements of section 183 of ITA 2007,", and

(b) in paragraph (g) after "Taxes Act" insert "or section 175(3) of ITA 2007".

(3) In paragraph 1A (failure of conditions of application)--

(a) in sub-paragraph (4A) after "Taxes Act" insert "or section 175(3) of ITA 2007",

(b) in sub-paragraph (5) for "or section 310(2) of the Taxes Act" substitute ", section 310(2) of the Taxes Act or section 241(3) of ITA 2007", and

(c) in sub-paragraph (7) after "Taxes Act" insert "or section 236(1) of ITA 2007".

(4) In paragraph 4 (gains accruing on chargeable event)--

(a) in sub-paragraph (4) after "Taxes Act" insert "or Part 5 of ITA 2007" and after "that Chapter", in each place where it occurs, insert "or that Part",

(b) in sub-paragraph (4A) after "Taxes Act" insert "or Part 5 of ITA 2007", after "that Chapter" insert "or that Part" and for "that Act" substitute "the Taxes Act or section 245 of ITA 2007", and

(c) in sub-paragraph (4C) after "Taxes Act" insert "or Part 5 of ITA 2007".

(5) In paragraph 6 (claims)--

(a) in sub-paragraph (1) after "Taxes Act" insert "or sections 202(1), 203(1) and 204 to 207 of ITA 2007" and for "that Act in respect of eligible shares" substitute "the Taxes Act or Part 5 of ITA 2007 in respect of eligible or relevant shares",

(b) in sub-paragraph (2) for "That section" substitute "Section 306", and

(c) after that sub-paragraph insert--

" (3) Sections 202(1), 203(1) and 204 to 207 of ITA 2007, as they so apply, shall have effect as if any reference to the requirements for the relief were a reference to the conditions for the application of this Schedule. "

(6) In paragraph 7(1) (reorganisations)--

(a) after "the Taxes Act" insert "or Part 5 of ITA 2007", and

(b) after "that Chapter" insert "or that Part".

(7) In paragraph 8 (acquisition of share capital by new company)--

(a) in sub-paragraph (1)(e)(ii) for "subsection (2) of section 306 of the Taxes Act" substitute "section 306(2) of the Taxes Act or section 203(1) of ITA 2007" and for "that section" substitute "section 306 of the Taxes Act or sections 204 and 205 of ITA 2007",

(b) in sub-paragraph (5)(a) after "Taxes Act" insert "or section 203(1) of ITA 2007", and

(c) in sub-paragraph (7) after "Taxes Act" insert "or section 185 of ITA 2007".

(8) In paragraph 9 (other reconstructions and amalgamations)--

(a) in sub-paragraph (1) after "Taxes Act" insert "or Part 5 of ITA 2007",

(b) in sub-paragraph (3) after "Taxes Act" insert "or Part 5 of ITA 2007", and

(c) in sub-paragraph (4)(b) for "subsection (2) of section 306 of the Taxes Act" substitute "section 306(2) of the Taxes Act or section 203(1) of ITA 2007" and for "that section" substitute "section 306 of the Taxes Act or sections 204 and 205 of ITA 2007".

(9) In paragraph 11(5) (pre-arranged exits)--

(a) after "trading group" insert "(a)", and

(b) at the end insert " , or

(b) is a reference to a company that meets the trading requirement in section 181(2)(b) of ITA 2007. "

(10) In paragraph 13(5) (value received by investor) after "Taxes Act" insert "or Chapter 2 of Part 5 of ITA 2007".

(11) In paragraph 13C (provision supplemental to paragraph 13B)--

(a) in sub-paragraph (3) for "Sub-paragraph (4) below" substitute "This sub-paragraph", and

(b) for sub-paragraph (4) substitute--

" (4) Where either of the following applies--

(a) sub-paragraph (3) above, and

(b) section 223(3) of ITA 2007 (which makes corresponding provision in relation to EIS relief under Part 5 of that Act),

the person who subscribes for the shares shall not by virtue of his subscription for those shares or any other shares in the same issue be treated as making a qualifying investment for the purposes of this Schedule. "

(12) In paragraph 14(3) (value received by other persons)--

(a) after "Taxes Act", in the first place where it occurs, insert "or Part 5 of ITA 2007",

(b) for "that Act" substitute "the Taxes Act or section 209 or 216(2)(a) of ITA 2007", and

(c) after "section 300 of the Taxes Act" insert "or 214 of ITA 2007".

(13) In paragraph 16 (information)--

(a) in sub-paragraph (4)--

(i) after "Taxes Act", in the first place where it occurs, insert "or section 203(1) of ITA 2007", and

(ii) after "Taxes Act", in the second place where it occurs, insert "or section 175(3) of ITA 2007",

(b) in sub-paragraph (4A) after "Taxes Act" insert "or section 175(3) of ITA 2007",

(c) in sub-paragraph (6) after "Taxes Act" insert "or section 176(4)(b) or (5)(b), 182(2) or (4), 183(6), 185(1), 190(1)(e) or 191(2)(c), (3), (4) or (5) of ITA 2007",

(d) in sub-paragraph (7)--

(i) in paragraph (a) after "Taxes Act" insert "or section 182(2) or (4) of ITA 2007",

(ii) in paragraph (aa) after "Taxes Act" insert "or section 176(4)(b) or (5)(b), 183(6) or 191(3), (4) or (5) of ITA 2007", and

(iii) in paragraph (c) after "Taxes Act" insert "or section 185(1), 190(1)(e) or 191(2)(c) of ITA 2007", and

(e) in sub-paragraph (7A)--

(i) after "Taxes Act" insert "and subsections (3), (4) and (5) of section 191 of ITA 2007", and

(ii) for "that Act" substitute "the Taxes Act or section 190(2) of ITA 2007".

(14) In paragraph 19(1) (interpretation)--

(a) in the definition of "eligible shares" for "that Act" substitute "the Taxes Act or means shares that meet the requirement in section 173 (2) of ITA 2007",

(b) in the definition of "ordinary share capital" for "the same meaning as in the Taxes Act" substitute "the meaning given by section 989 of ITA 2007",

(c) in the definition of "qualifying business activity" after "Taxes Act" insert "or section 179 of ITA 2007",

(d) for the definition of "qualifying company" substitute--

" "qualifying company", in relation to any eligible shares, means a company which, in relation to those shares, is--

(a) a qualifying company for the purposes of Chapter 3 of Part 7 of the Taxes Act (except that for the purposes of this Schedule the reference in section 293(1B)(b)(i) of that Act to section 304A of that Act shall be read as a reference to paragraph 8 above), or

(b) a qualifying company for the purposes of Part 5 of ITA 2007 (except that for the purposes of this Schedule the reference in section 184(1)(c)(i) of that Act to section 247 of that Act shall be read as a reference to paragraph 8 above). "

(e) in the definition of "the relevant period" for "that Act" insert "the Taxes Act or section 159(2) of ITA 2007", and

(f) in the definition of "termination date" after "Taxes Act" insert "or section 256 of ITA 2007".

(15) In paragraph 19(3) omit the "and" immediately before paragraph (c) and after that paragraph insert " ; and

(d) references to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued on or after 6th April 2007 " .

346 In paragraph 1(1)(a) of Schedule 5BA (enterprise investment scheme: application of taper relief) after "Taxes Act" insert "or Part 5 of ITA 2007".

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