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HMRC internal manual

International Manual

Non-residents trading in the UK: Introduction: Table of origins of the relevant extracts within CTA 2009 and 2010

 

 

New Provision Description Old Provision
     
### CTA2009:    
S5(2) Scope of charge ICTA88 S11(1)
S5(3) Scope of charge ICTA88 S11(2)
S19(1) Scope of charge – chargeable profits ICTA88 S11(1)
S19(2) Scope of charge – chargeable profits ICTA88 S11(2)/(2A)
S19(3) Scope of charge – chargeable profits ICTA88 S11(2)/(2A)
S20(1) Profits attributable to PE:introduction ICTA88 S11AA(1)
S20(2) Profits attributable to PE:introduction N/A
S20(3) Profits attributable to PE:introduction N/A
S21(1) The separate enterprise principle ICTA88 S11AA(2)
S21(2) The separate enterprise principle ICTA88 S11AA(3)
S21(3) The separate enterprise principle ICTA88 SchA1 para 1(2)
S22 Transactions treated as being on arm’s length terms ICTA88 SchA1 para 2
S23(1) Provision of goods or services for PE ICTA88 SchA1 para 6(1)
S23(2) Provision of goods or services for PE ICTA88 SchA1 para 6(2)
S23(3) Provision of goods or services for PE ICTA88 SchA1 para 6(3)
S24 Application to insurance companies Previously ICTA88 S11AA(5) now substituted by FA2012 S146, Sch16 paras135,137,138 with effect in relation to accounting periods of companies beginning on or after 1 January 2013
S25(1) Non-UK resident banks:introduction ICTA88 SchA1 para 7(1)
S25(2) Non-UK resident banks:introduction ICTA88 SchA1 para 7(2)
S25(3) Non-UK resident banks:introduction ICTA88 SchA1 para 7(1)
S26(1) Transfer of financial assets ICTA88 SchA1 para 7(1)/8(1)
S26(2) Transfer of financial assets ICTA88 SchA1 para 8(1)
S26(3) Transfer of financial assets ICTA88 SchA1 para 8(2)
S27(1) Loans: attribution of financial assets and profits arising ICTA88 SchA1 para 7(1)/9(1)
S27(2) Loans: attribution of financial assets and profits arising ICTA88 SchA1 para 9(1)
S27(3) Loans: attribution of financial assets and profits arising ICTA88 SchA1 para 9(3)
S27(4) Loans: attribution of financial  
Assets and profits arising ICTA88 SchA1 para 9(4)  
  S27(5) Loans: attribution of financial
Assets and profits arising ICTA88 SchA1 para 9(5)    
  S28(1) Borrowing: PE acting as agent or intermediary ICTA88 SchA1 para 7(1)/10(1)
  S28(2) Borrowing: PE acting as agent or intermediary ICTA88 SchA1 para 10(2)
  S29(1) Allowable deductions ICTA88 S11AA(4)
  S29(2) Allowable deductions ICTA88 S11AA(4)
  S29(3) Allowable deductions ICTA88 SchA1 para 3(1)
  S29(4) Allowable deductions ICTA88 SchA1 para 3(2)
  S29(5) Allowable deductions ICTA88 S11AA(4)
  S30 Restriction on deduction: costs ICTA88 S11AA(3)
  S31(1) Restriction on deduction: payments in respect of intangible assets ICTA88 SchA1 para 4(1)
  S31(2) Restriction on deduction: payments in respect of intangible assets ICTA88 SchA1 para 4(2)
  S32(1) Restriction on deduction: interest or other financing costs ICTA88 SchA1 para 5(1)
  S32(2) Restriction on deduction: interest or other financing costs ICTA88 SchA1 para 5(2)
  S32(3) Restriction on deduction: interest or other financing costs ICTA88 SchA1 para 5(3)
  S1259 Calculation of partnerships with non-resident company partners ICTA88 S114(1). S115(4)
  ### CTA2010:    
  S969(1) Collection etc of tax from UK representatives of non-UK resident companies: Introduction FA 2003 S150(1)
  S969(2) Collection etc of tax from UK representatives of non-UK resident companies: Introduction FA 2003 S150(1)
  S969(3) Collection etc of tax from UK representatives of non-UK resident companies: Introduction FA 2003 S150(2)
  S969(4) Collection etc of tax from UK representatives of non-UK resident companies: Introduction FA 2003 S150(2)
  S970(1) Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities FA 2003 S150(1)
  S970(2) Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities FA 2003 S150(3)
  S970(3) Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities FA 2003 S150(3)
  S970(4) Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities FA 2003 S150(3)
  S970(5) Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities FA 2003 S150(3)
  S971(1) Collection etc of tax from UK representatives of non-UK resident companies: Exceptions FA 2003 S150(4)
  S971(2) Collection etc of tax from UK representatives of non-UK resident companies: Exceptions FA 2003 S150(4)
  S971(3) Collection etc of tax from UK representatives of non-UK resident companies: Exceptions FA 2003 S150(5)
  S971(4) Collection etc of tax from UK representatives of non-UK resident companies: Exceptions FA 2003 S150(6)
  S972(1) Collection etc of tax from UK representatives of non-UK resident companies: Interpretation of this chapter FA 2003 S150(7)
  S972(2) Collection etc of tax from UK representatives of non-UK resident companies: Interpretation of this chapter FA 2003 S150(7A)
  S973 Recovery of unpaid Corporation Tax due from non-UK resident company: Introduction FA 2000 Sch 28 para 6(1)
  S974 Recovery of unpaid Corporation Tax due from non-UK resident company: Case in which this chapter applies FA 2000 Sch 28 para 1
  S975 Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘the relevant period’ FA 2000 Sch 28 para 2(2)
  S976(1) Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ FA 2000 Sch 28 para 2(1)
  S976(2) Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ FA 2000 Sch 28 para 2(3)
  S976(3) Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ FA 2000 Sch 28 para 2(3)
  S976(4) Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ FA 2000 Sch 28 para 2(4)
  S977(1) Recovery of unpaid Corporation Tax due from non-UK resident company: Notice  requiring payment of unpaid tax FA 2000 Sch 28 para 3(1)
  S977(2) Recovery of unpaid Corporation Tax due from non-UK resident company: Notice  requiring payment of unpaid tax FA 2000 Sch 28 para 3(2)
  S977(3) Recovery of unpaid Corporation Tax due from non-UK resident company: Notice  requiring payment of unpaid tax FA 2000 Sch 28 para 3(3)
  S977(4) Recovery of unpaid Corporation Tax due from non-UK resident company: Notice  requiring payment of unpaid tax FA 2000 Sch 28 para 5(2)
  S978(1) Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice FA 2000 Sch 28 para 4(1)
  S978(2) Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice FA 2000 Sch 28 para 4(2)
  S978(3) Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice FA 2000 Sch 28 para 4(3)
  S978(4) Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice FA 2000 Sch 28 para 4(4)
  S978(5) Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice FA 2000 Sch 28 para 4(3)
  S979(1) Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case FA 2000 Sch 28 para 5(1)
  S979(2) Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case FA 2000 Sch 28 para 5(3)
  S979(3) Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case FA 2000 Sch 28 para 5(3)
  S979(4) Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case FA 2000 Sch 28 para 5(3)
  S979(5) Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case FA 2000 Sch 28 para 5(4)
  S980(1) Recovery of unpaid Corporation Tax due FA 2000 Sch 28 para 6(2)
  S980(2) Recovery of unpaid Corporation Tax due from non-UK resident company: Supplementary FA 2000 Sch 28 para 6(3)
  S1141(1) PE of companies FA 2003 S148(1)
  S1141(2) PE of companies FA 2003 S148(2)
  S1141(3) PE of companies FA 2003 S148(1)
  S1142(1) Circumstances where there is no PE FA 2003 S148(3)
  S1142(2) Circumstances where there is no PE FA 2003 S152(1), Sch26 para 1(1),(2)
  S1143(1) Circumstances where there is no PE FA 2003 S148(4)
  S1143(2) Circumstances where there is no PE FA 2003 S148(4)
  S1143(3) Circumstances where there is no PE FA 2003 S148(5)
  S1144 Circumstances where there is no PE FA 2003 S148(5A)
  S1145(1) Brokers FA 2003 Sch26 para 1(1)/2(1)
  S1145(2) Brokers FA 2003 Sch26 para 2(1)
  S1145(3) Brokers FA 2003 Sch26 para 2(2)
  S1145(4) Brokers FA 2003 Sch26 para 2(2)
  S1145(5) Brokers FA 2003 Sch26 para 2(2)
  S1145(6) Brokers FA 2003 Sch26 para 2(2)
  S1146(1) Investment managers FA 2003 Sch26 para 1(1)/3(1)
  S1146(2) Investment managers FA 2003 Sch26 para 3(1)
  S1146(3) Investment managers FA 2003 Sch26 para 3(2)
  S1146(4) Investment managers FA 2003 Sch26 para 3(2)
  S1146(5) Investment managers FA 2003 Sch26 para 3(2)/7(2)
  S1146(6) Investment managers FA 2003 Sch26 para 3(2)
  S1146(7) Investment managers FA 2003 Sch26 para 3(2)
  S1147 Investment managers: the 20% rule FA 2003 Sch26 para 4(1)
  S1148(1) S1147: interpretation N/A
  S1148(2) S1147: interpretation FA 2003 Sch26 para 4(2)
  S1148(3) S1147: interpretation FA 2003 Sch26 para 4(3)
  S1148(4) S1147: interpretation FA 2003 Sch26 para 4(4)
  S1148(5) S1147: interpretation FA 2003 Sch26 para 4(4)
  S1149(1) Application of 20% rule to collective investment schemes FA 2003 Sch26 para 5(1)
  S1149(2) Application of 20% rule to collective investment schemes FA 2003 Sch26 para 5(2)
  S1149(3) Application of 20% rule to collective investment schemes FA 2003 Sch26 para 5(2)
  S1149(4) Application of 20% rule to collective investment schemes FA 2003 Sch26 para 5(2)
  S1149(5) Application of 20% rule to collective investment schemes FA 2003 Sch26 para 5(3)
  S1149(6) Application of 20% rule to collective investment schemes FA 2003 Sch26 para 5(3)
  S1149(7) Application of 20% rule to collective investment schemes FA 2003 Sch26 para 5(4)
  S1150(1) Meaning of ‘investment manager’ and ‘investment transaction’ FA 2003 Sch26 para 3(1)/(3)
  S1150(2) Meaning of ‘investment manager’ and ‘investment transaction’ FA 2003 Sch26 para 3(4)
  S1151(1) Lloyd’s agents FA 2003 Sch26 para 1(1)/6(1)
  S1151(2) Lloyd’s agents FA 2003 Sch26 para 6(1)
  S1151(3) Lloyd’s agents FA 2003 Sch26 para 6(1)
  S1151(4) Lloyd’s agents FA 2003 Sch26 para 6(1)
  S1151(5) Lloyd’s agents FA 2003 Sch26 para 6(1)
  S1151(6) Lloyd’s agents FA 2003 Sch26 para 6(2)
  S1152(1) Investment managers: disregard of certain chargeable profits FA 2003 Sch26 para 5A(1)
  S1152(2) Investment managers: disregard of certain chargeable profits FA 2003 Sch26 para 5A(2),(3),(4)
  S1152(3) Investment managers: disregard of certain chargeable profits FA 2003 Sch26 para 5A(5)
  S1152(4) Investment managers: disregard of certain chargeable profits FA 2003 Sch26 para 5A(6)
  S1153(1) Miscellaneous FA 2003 Sch26 para 7(1)
  S1153(2) Miscellaneous FA 2003 Sch26 para 7(4)