EIM46001 - Double taxation provisions: Finance Act 2017: contents

1. EIM46002

   Introduction
2. EIM46005

   Section 554Z5: earlier tax liability either paid or not yet due
3. EIM46010

   Section 554Z5: payment condition
4. EIM46015

   Section 554Z5: liability condition
5. EIM46020

   Section 554Z5: other provisions
6. EIM46025

   Section 554Z11B and C: introduction
7. EIM46030

   Section 554Z11B: earlier tax liability due but unpaid: identification of sums or assets P and Q
8. EIM46035

   Section 554Z11C: overlapping charges introduction
9. EIM46040

   Section 554Z11C: the earlier charge
10. EIM46045

    Section 554Z11C: the Chapter 2 overlap charge
11. EIM46050

    Section 554Z11C: paid amounts
12. EIM46055

    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 1
13. EIM46060

    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 2 – two or more charges – Chapter 2 overlap charge paid
14. EIM46065

    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 3 – two or more charges – earlier charge paid
15. EIM46070

    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 4 – paid amounts and late payment interest
16. EIM46075

    Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – overlap with 2 or more items and relevant Chapter 2 overlap charges
17. EIM46080

    Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – Chapter 2 aggregate paid amounts and earlier charges
18. EIM46085

    Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges: examples
19. EIM46090

    Section 554Z11D: provisional payments of tax
20. EIM46095

    Section 554Z11E: provisional payments of tax: application to have payment treated as paid amount
21. EIM46100

    Section 554Z11F: provisional payments of tax: treatment of payments following application to have payment treated as paid amount
22. EIM46101

    Section 554Z11G – Interaction with section 222 ITEPA 2003
23. EIM46105

    New relevant steps: loan transfer, release or write off
24. EIM46110

    Exclusions: contents