Finance Act 1998 (c. 36) (c. 36)

(The document as of February, 2008)

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(4) The amount referred to in subsection (3)(b) is an amount equal to one-twelfth of the appropriate annual rate of vehicle excise duty for each month, or part of a month, in the relevant period.

(5) The reference in subsection (4) to the appropriate annual rate of vehicle excise duty is a reference to the annual rate which at the beginning of the relevant period--

(a) in the case of a vehicle licence, was applicable to a vehicle of the description specified in the application, or

(b) in the case of a trade licence, was applicable to a vehicle falling within paragraph 1 of Schedule 1 (or to a vehicle falling within sub-paragraph (1)(c) of paragraph 2 of that Schedule if the licence was to be used only for vehicles to which that paragraph applies).

(6) For the purposes of subsection (4) the relevant period is the period--

(a) beginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, and

(b) ending with whichever is the earliest of the times specified in subsection (7).

(7) In a case where the requirement is a requirement to deliver up a vehicle licence, those times are--

(a) the end of the month during which the licence was required to be delivered up,

(b) the end of the month during which the licence was actually delivered up,

(d) the end of the month preceding that in which there first had effect a new vehicle licence for the vehicle in question;

and, in a case where the requirement is a requirement to deliver up a trade licence, those times are the times specified in paragraphs (a) to (c). "

(3) In section 36 of that Act (additional liability to be imposed on persons convicted of offences under section 35A), for subsection (4) of that section there shall be substituted the following subsections--

" (4) For the purposes of this section the relevant period is the period--

(a) beginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, and

(b) ending with whichever is the earliest of the times specified in subsection (4A).

(4A) the case of a vehicle licence those times are--

(a) the end of the month in which the order is made,

(b) the date on which the licence was due to expire,

(d) the end of the month preceding that in which there first had effect a new licence for the vehicle in question;

and, in the case of a trade licence, those times are the times specified in paragraphs (a) to (c). "

(4) After subsection (5) of that section there shall be inserted the following subsection--

" (6) Where--

(a) a person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, and

(b) a requirement to pay an amount with respect to that licence has been imposed on that person by virtue of section 35A(3)(b),

the order to pay an amount under this section shall have effect instead of that requirement and the amount to be paid under the order shall be reduced by any amount actually paid in pursuance of the requirement. "

(5) The preceding provisions of this section apply to notices sent and orders made on or after the day on which this Act is passed.

Assessments

20 Assessments for excise duty purposes

Schedule 2 to this Act (assessments for excise duty purposes) shall have effect.

Part II Value Added Tax

21 Deemed supplies

(1) Paragraph 5 of Schedule 4 to the [1994 c. 23.] Value Added Tax Act 1994 (disposal of business assets) shall be amended as follows.

(2) In sub-paragraph (2)(a) (exception for gifts of small value), for "is" there shall be substituted "of acquiring or, as the case may be, producing the goods was".

(3) After sub-paragraph (2) there shall be inserted the following sub-paragraph--

" (2A) For the purposes of determining the cost to the donor of acquiring or producing goods of which he has made a gift, where--

(a) the acquisition by the donor of the goods, or anything comprised in the goods, was by means of a transfer of a business, or a part of a business, as a going concern,

(b) the assets transferred by that transfer included those goods or that thing, and

(c) the transfer of those assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services,

the donor and his predecessor or, as the case may be, all of his predecessors shall be treated as if they were the same person. "

(4) In sub-paragraph (5) (transactions without consideration to be treated as supplies under paragraph 5 only where the supplier is a person entitled to credit for input tax), for "is" there shall be substituted "or any of his predecessors is a person who (disregarding this paragraph) has or will become".

(5) After that sub-paragraph there shall be inserted the following sub-paragraph--

" (5A) In relation to any goods or anything comprised in any goods, a person is the predecessor of another for the purposes of this paragraph if--

(a) that other person is a person to whom he has transferred assets of his business by a transfer of that business, or a part of it, as a going concern;

(b) those assets consisted of or included those goods or that thing; and

(c) the transfer of the assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services;

and references in this paragraph to a person's predecessors include references to the predecessors of his predecessors through any number of transfers. "

(6) The preceding provisions of this section apply to any case where the time when the goods are transferred or disposed of or, as the case may be, put to use, used or made available for use is on or after 17th March 1998.

22 Changes of place of supply: transitional

(1) In the [1994 c. 23.] Value Added Tax Act 1994 the following section shall be inserted after section 97 (orders, rules and regulations)--

" 97A Place of supply orders: transitional provision

(1) This section shall have effect for the purpose of giving effect to any order made on or after 17th March 1998 under section 7(11), if--

(a) the order provides for services of a description specified in the order to be treated as supplied in the United Kingdom;

(b) the services would not have fallen to be so treated apart from the order;

(c) the services are not services that would have fallen to be so treated under any provision re-enacted in the order; and

(d) the order is expressed to come into force in relation to services supplied on or after a date specified in the order ("the commencement date").

(2) Invoices and other documents provided to any person before the commencement date shall be disregarded in determining the time of the supply of any services which, if their time of supply were on or after the commencement date, would be treated by virtue of the order as supplied in the United Kingdom.

(3) If there is a payment in respect of any services of the specified description that was received by the supplier before the commencement date, so much (if any) of that payment as relates to times on or after that date shall be treated as if it were a payment received on the commencement date.

(4) If there is a payment in respect of services of the specified description that is or has been received by the supplier on or after the commencement date, so much (if any) of that payment as relates to times before that date shall be treated as if it were a payment received before that date.

(5) Subject to subsection (6) below, a payment in respect of any services shall be taken for the purposes of this section to relate to the time of the performance of those services.

(6) Where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before the commencement date and a part of which does not--

(a) an apportionment shall be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before that date;

(b) the payment shall, to that extent, be taken for the purposes of this section to relate to a time before that date; and

(2) In section 6 of the [1994 c. 23.] Value Added Tax Act 1994 (time of supply), after subsection (14) there shall be inserted the following subsection--

" (14A) In relation to any services of a description specified in an order under section 7(11), this section and any regulations under this section or section 8(4) shall have effect subject to section 97A. "

(3) This section shall be deemed to have come into force on 17th March 1998.

23 Bad debt relief

(1) In subsection (1)(a) of section 36 of the [1994 c. 23.] Value Added Tax Act 1994 (bad debts), the words "for a consideration in money" shall be omitted.

(2) In subsection (3) of that section--

(a) in paragraph (a), for "payment by way" there shall be substituted "part"; and

(b) in paragraph (b), for "a payment or payments by way" there shall be substituted "any part" and for "the payment (or the aggregate of the payments)" there shall be substituted "that part".

(3) After that subsection there shall be inserted the following subsection--

" (3A) For the purposes of this section, where the whole or any part of the consideration for the supply does not consist of money, the amount in money that shall be taken to represent any non-monetary part of the consideration shall be so much of the amount made up of--

(a) the value of the supply, and

(b) the VAT charged on the supply,

as is attributable to the non-monetary consideration in question. "

(4) In subsection (5) of that section--

(a) in paragraph (c), for "subsequent payments" there shall be substituted "anything subsequently received"; and

(b) in paragraph (e), for "payment (or further payment) by way" there shall be substituted "part (or further part)".

(5) In subsection (6) of that section, in paragraphs (b) and (c) for "a payment" there shall in each place be substituted "anything received".

(6) In subsection (7) of that section, for "part payment" there shall be substituted "receipt of part of the consideration".

(7) Subsections (1) to (3) above have effect in relation to claims made on or after the day on which this Act is passed.

24 Long leases in Scotland

In section 96(1) of the [1994 c. 23.] Value Added Tax Act 1994, in paragraph (b) of the definition of "major interest" (land in Scotland not held on feudal tenure: lessee's interest must be for a period exceeding 21 years), for "exceeding 21 years" there shall be substituted "of not less than 20 years".

Part III Income Tax, Corporation Tax and Capital Gains Tax

Chapter I Income Tax and Corporation Tax

Income tax charge, rates and reliefs

25 Charge and rates for 1998-99

Income tax shall be charged for the year 1998-99, and for that year--

(a) the lower rate shall be 20 per cent.;

(b) the basic rate shall be 23 per cent.; and

26 Relief for a woman with a child and an incapacitated husband

(1) In subsection (1)(c) of section 259 of the Taxes Act 1988 (additional relief for children in the case of a man with an incapacitated wife), for "man" and "wife" there shall be substituted, respectively, "individual" and "spouse".

(2) In subsection (4) of that section (woman not entitled to relief in a case where a child is resident with her only while she is married and living with her husband), after "relief under this section" there shall be inserted "by virtue of subsection (1)(a) above".

(3) In section 261A(3) of that Act (rule in the year of a separation for man who is entitled to relief by virtue of section 259(1)(c)), for "a man" there shall be substituted "an individual".

(4) This section has effect for the year 1998-99 and subsequent years of assessment and shall be deemed to have had effect for the year 1997-98.

27 Married couple's allowance etc. in and after 1999-00

(1) The Taxes Act 1988 shall have effect for the year 1999-00 and subsequent years of assessment with the following amendments--

(a) in section 256(2)(a) of that Act (rate of reliefs given by way of income tax reduction under Chapter I of Part VII), for "15 per cent." there shall be substituted "10 per cent."; and

(b) in section 347B(5A)(a) of that Act (rate of relief for qualifying maintenance payments), for "the appropriate percentage" there shall be substituted "10 per cent.".

(2) For the purposes only of applying section 257C of the Taxes Act 1988 (indexation) for the year 1999-00, the amounts specified for the year 1998-99 in subsections (2) and (3) of section 257A of that Act (married couple's allowance for persons of 65 or more) shall be taken to have been £4,965 and £5,025, respectively.

Corporation tax charge and rates

28 Charge and rates for financial year 1998

(1) Corporation tax shall be charged for the financial year 1998 at the rate of 31 per cent.

(2) For that year--

(a) the small companies' rate shall be 21 per cent.; and

(b) the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.

29 Charge and rates for financial year 1999

(1) Corporation tax shall be charged for the financial year 1999 at the rate of 30 per cent.

(2) For that year--

(a) the small companies' rate shall be 20 per cent.; and

(b) the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.

Corporation tax: periodic payments etc

30 Corporation tax: due and payable date

(1) After section 59DA of the [1970 c. 9.] Taxes Management Act 1970 there shall be inserted--

" 59E Further provision as to when corporation tax is due and payable

(1) The Treasury may by regulations make provision, in relation to companies of such descriptions as may be prescribed, for or in connection with treating amounts of corporation tax for an accounting period as becoming due and payable on dates which fall on or before the date on which corporation tax for that period would become due and payable apart from this section.

(2) Without prejudice to the generality of subsection (1) above, regulations under this section may make provision--

(a) for or in connection with the determination of amounts of corporation tax which are treated as becoming due and payable under the regulations;

(b) for or in connection with the determination of the dates on which amounts of corporation tax are treated as becoming due and payable under the regulations;

(c) for or in connection with the making of payments to the Board in respect of amounts of corporation tax which are treated as becoming due and payable under the regulations;

(d) for or in connection with the determination of the amount of any such payments as are mentioned in paragraph (c) above;

(e) for or in connection with the determination of the dates on which any such payments as are mentioned in paragraph (c) above become due and payable;

(f) for or in connection with any assumptions which are to be made for any purposes of the regulations;

(g) for or in connection with the payment to the Board of interest on amounts of corporation tax which are treated as becoming due and payable under the regulations;

(h) for or in connection with the repayment of amounts paid under the regulations;

(i) for or in connection with the payment of interest by the Board on amounts paid or repaid under the regulations;

(j) with respect to the furnishing of information to the Board;

(k) with respect to the keeping, production or inspection of any books, documents or other records;

(l) for or in connection with the imposition of such requirements as the Treasury think necessary or expedient for any purposes of the regulations;

(m) for or in connection with appeals in relation to questions arising under the regulations.

(3) Regulations under this section may make provision--

(a) for amounts of corporation tax for an accounting period to be treated as becoming due and payable on dates which fall within the accounting period;

(b) for payments in respect of any such amounts of corporation tax for an accounting period as are mentioned in paragraph (a) above to become due and payable on dates which fall within the accounting period.

(4) Where interest is charged by virtue of regulations under this section on any amounts of corporation tax for an accounting period which are treated as becoming due and payable under the regulations, the company shall, in such circumstances as may be prescribed, be liable to a penalty not exceeding twice the amount of that interest.

(5) Regulations under this section--

(a) may make such modifications of any provisions of the Taxes Acts, or

(b) may apply such provisions of the Taxes Acts,

as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.

(6) Regulations under this section which apply any provisions of the Taxes Acts may apply those provisions either without modifications or with such modifications as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.

(7) Regulations under this section--

(a) may make different provision for different purposes, cases or circumstances;

(b) may make different provision in relation to companies or accounting periods of different descriptions;

(c) may make such supplementary, incidental, consequential or transitional provision as appears to the Treasury to be necessary or expedient.

(8) Subject to subsection (9) below, regulations under this section may make provision in relation to accounting periods beginning before (as well as accounting periods beginning on or after) the date on which the regulations are made.

(9) Regulations under this section may not make provision in relation to accounting periods ending before the day appointed under section 199 of the [1994 c. 9.] Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (corporation tax self-assessment).

(10) In this section--

"modifications" includes amendments, additions and omissions;
"prescribed" means prescribed by regulations made under this section.

(11) Any reference in this section to corporation tax includes a reference--

(a) to any amount due from a company under section 419 of the principal Act (loans to participators etc) as if it were an amount of corporation tax chargeable on the company;

(b) to any sum chargeable on a company under section 747(4)(a) of the principal Act (controlled foreign companies) as if it were an amount of corporation tax. "

(2) The Treasury may by regulations make provision for or in connection with the payment to the Board of an amount or amounts determined by or under the regulations in any case where, on or after 25th November 1997 and before 30th June 2002, a company takes any action specified in the regulations which has the effect--

(a) of delaying the application, or

(b) of delaying or avoiding the full effect,

in relation to the company of any regulations made under section 59E of the [1970 c. 9.] Taxes Management Act 1970.

(3) Any amount determined by or under regulations under this section shall be computed as if it were interest on a sum determined by or under the regulations; and any amount so determined shall be treated for the purposes of the Tax Acts as if it were interest due to the Board.

(4) The action which may be specified in regulations under this section includes--

(a) a change by a company in the date or dates on which any of its accounting periods begin or end; or

(b) a transfer by a company of any property, rights or liabilities to a company which belongs to the same group as that company.

(5) In subsection (4) above "group" means a company which has one or more 51 per cent. subsidiaries together with that or those subsidiaries.

(6) Regulations under this section--

(a) may make different provision in relation to different cases or in relation to companies of different descriptions;

(b) may make such supplementary, incidental, consequential or transitional provision as appears to the Treasury to be necessary or expedient.

31 Abolition of advance corporation tax

(1) No company resident in the United Kingdom shall be liable to pay advance corporation tax in respect of any qualifying distribution made on or after 6th April 1999.

(2) For the purposes of the Tax Acts, no distribution made on or after 6th April 1999 shall be treated as giving rise to the making of a franked payment.

(3) No franked investment income which is attributable to a distribution made on or after 6th April 1999 shall be used to frank any distributions of a company.

(4) Section 238(3) of the Taxes Act 1988 shall apply for the purposes of subsection (3) above as it applies for the purposes of Chapter V of Part VI of that Act.

(5) Schedule 3 to this Act (which makes provision for and in connection with the abolition of advance corporation tax) shall have effect.

32 Unrelieved surplus advance corporation tax

(1) The Treasury may by regulations make provision for or in connection with enabling unrelieved surplus advance corporation tax to be set against liability to corporation tax on profits charged to corporation tax for accounting periods ending on or after 6th April 1999 (and thus to discharge a corresponding amount of any such liability).

(2) Without prejudice to the generality of subsection (1) above, regulations under this section may make provision--

(a) for or in connection with imposing a limit or limits on the amount of unrelieved surplus advance corporation tax which may be set against liability to corporation tax on profits charged to corporation tax for an accounting period;

(b) for or in connection with the carrying forward of unrelieved surplus advance corporation tax from earlier accounting periods to later accounting periods;

(c) for or in connection with the recovery of corporation tax from companies in prescribed circumstances where any such liability as is mentioned in paragraph (a) above is or has been discharged by the set-off of unrelieved surplus advance corporation tax;

(d) for or in connection with the reduction or extinguishment of unrelieved surplus advance corporation tax;

(e) for or in connection with treating notional amounts of advance corporation tax ("shadow ACT") as paid by companies in respect of distributions made on or after 6th April 1999;

(f) for or in connection with the determination of amounts of shadow ACT which are treated as paid by companies in respect of distributions made on or after 6th April 1999;

(g) in relation to the treatment of shadow ACT;

(h) in relation to the treatment of companies which have prescribed relationships or connections with each other;

(i) in relation to the treatment of prescribed events, arrangements or transactions involving companies with unrelieved surplus advance corporation tax.

(3) The provision which may be made by regulations under this section includes provision--

(a) for or in connection with treating shadow ACT as reducing any limit or limits on the amount of unrelieved surplus advance corporation tax which may be set against any such liability as is mentioned in subsection (2)(a) above;

(b) for or in connection with the carrying forward of shadow ACT from earlier accounting periods to later accounting periods;

(c) for or in connection with the carrying back of shadow ACT from later accounting periods to earlier accounting periods;

(d) for or in connection with the transfer of shadow ACT between companies;

(e) for or in connection with the reduction or extinguishment of shadow ACT.

(4) The provision which may be made by virtue of subsection (2)(c) above includes provision for or in connection with the recovery of corporation tax from a company which has a prescribed relationship or connection with a company whose liability to corporation tax is or has been discharged by the set-off of unrelieved surplus advance corporation tax.

(5) The provision which may be made by regulations under this section includes provision for or in connection with enabling unrelieved surplus advance corporation tax to be set against liability to a sum chargeable under section 747(4)(a) of the Taxes Act 1988 (controlled foreign companies) as if it were an amount of corporation tax for an accounting period.

(6) In this section "unrelieved surplus advance corporation tax" means the advance corporation tax (if any) which, apart from sub-paragraph (3) of paragraph 11 of Schedule 3 to this Act but otherwise in accordance with that paragraph, would be treated by virtue of section 239(4) of the Taxes Act 1988 as paid in respect of distributions made by a company in the first accounting period of the company to begin on or after 6th April 1999.

(7) The reference in subsection (6) above to an accounting period beginning on or after 6th April 1999 includes a reference to a separate accounting period mentioned in section 245(2) of the Taxes Act 1988 which begins on 6th April 1999.

(8) Regulations under this section--

(a) may make such modifications of any provisions of the Tax Acts, or

(b) may apply such provisions of the Tax Acts,

as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.

(9) Regulations under this section which apply any provisions of the Tax Acts may apply those provisions either without modifications or with such modifications as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.

(10) Regulations under this section--

(a) may make different provision for different purposes, cases or circumstances;

(b) may make different provision in relation to companies or accounting periods of different descriptions;

(c) may make such supplementary, incidental, consequential or transitional provision as appears to the Treasury to be necessary or expedient.

(11) Regulations under this section may make provision in relation to accounting periods beginning before (as well as accounting periods beginning on or after) the date on which the regulations are made.

(12) In this section--

"modifications" includes amendments, additions and omissions;
"prescribed" means prescribed by regulations made under this section.

33 Relief for interest payable under the Tax Acts

(1) Section 90 of the [1970 c. 9.] Taxes Management Act 1970 (interest on overdue tax to be paid without deduction of income tax and not to be allowed as a deduction in computing income, profits or losses) shall be amended as follows.

(2) At the beginning there shall be inserted "(1)" and in the subsection (1) so formed--

(a) after "Interest payable under this Part of this Act" there shall be inserted "(a)"; and

(b) after "and" there shall be inserted "(b)".

(3) At the beginning of the paragraph (b) formed by subsection (2)(b) above (disallowance of relief for interest) there shall be inserted "subject to subsection (2) below,".

(4) At the end of the section there shall be added--

" (2) Paragraph (b) of subsection (1) above does not apply in relation to interest under section 87 or 87A of this Act payable by a company within the charge to corporation tax. "

(5) The amendments made by subsections (3) and (4) above have effect in relation to--

(a) interest on corporation tax for accounting periods ending on or after the day appointed under section 199 of the [1994 c. 9.] Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (corporation tax self-assessment); and

(b) interest on tax assessable in accordance with Schedule 13 or 16 to the Taxes Act 1988 for return periods in accounting periods ending on or after that day.

34 Charge to tax on interest payable under the Tax Acts

(1) Section 826 of the Taxes Act 1988 (interest on tax overpaid) shall be amended as follows.

(2) In subsection (5) (interest on overpaid tax to be paid without deduction of income tax and not to be brought into account in computing profits or income)--

(a) after "Interest paid under this section" there shall be inserted "(a)"; and

(b) after "and" there shall be inserted "(b)".

(3) At the beginning of the paragraph (b) formed by subsection (2)(b) above (interest not to be brought into account in computing profits or income) there shall be inserted "subject to subsection (5A) below,".

(4) After subsection (5) there shall be inserted--

" (5A) Paragraph (b) of subsection (5) above does not apply in relation to interest payable to a company within the charge to corporation tax. "

(5) The amendments made by subsections (3) and (4) above have effect in relation to interest payable by virtue of any paragraph of section 826(1) of the [1994 c. 9.] Taxes Act 1988 if the accounting period mentioned in that paragraph is one which ends on or after the day appointed under section 199 of the Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (corporation tax self-assessment).

35 Further provision about interest payable under the Tax Acts

Schedule 4 to this Act (which makes further amendments relating to interest payable under the Tax Acts by or to companies) shall have effect.

36 Arrangements with respect to payment of corporation tax

(1) The Board may enter into arrangements with some or all of the members of a group of companies for one of those members to discharge any liability of each of those members to pay corporation tax for the accounting periods to which the arrangements relate.

(2) Any such arrangements--

(a) may make provision in relation to cases where companies become or cease to be members of a group of companies;

(b) may make provision in relation to the discharge of liability to pay interest or penalties;

(d) may make provision for or in connection with the termination of the arrangements;

(e) may make such supplementary, incidental, consequential or transitional provision as is necessary or expedient for the purposes of the arrangements.

(3) Any such arrangements--

(a) shall not affect the liability to corporation tax, or to pay corporation tax, of any company to which the arrangements relate; and

(b) shall not affect any other liability of any such company under the Tax Acts.

(4) For the purposes of this section a company and all its 51 per cent. subsidiaries form a group of companies and, if any of those subsidiaries have 51 per cent. subsidiaries, the group of companies includes them and their 51 per cent. subsidiaries, and so on.

(5) The reference in subsection (2)(c) above to any amount treated as corporation tax is a reference--

(a) to any amount due from a company under section 419 of the Taxes Act 1988 (loans to participators etc) as if it were an amount of corporation tax chargeable on the company;

(b) to any sum chargeable on a company under section 747(4)(a) of the Taxes Act 1988 (controlled foreign companies) as if it were an amount of corporation tax.

Gilt-edged securities

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