Agreements for leases

Commentary – Stamp Taxes Reporter ¶60-425

Chargeable consideration

Commentary – Stamp Taxes Reporter ¶60-425

Conversion of securities

Legislation/Regulatory – TCGA92 s. 133

Deemed

Commentary – Tax Reporter ¶509-850
Case Law – Banning v. Wright (H.M. Inspector of Taxes)

Deemed date of receipt

Legislation/Regulatory – FA94 s. 67

Farming and market gardening

Commentary – Tax Reporter ¶272-050

Fees, higher rate

Legislation/Regulatory – FA94 s. 52A

Higher rate

Domestic appliances etc.

Legislation/Regulatory – FA94 Sch. 6A, para. 3

Liability

Legislation/Regulatory – FA94 s. 51A

Motor cars or motor cycles

Legislation/Regulatory – FA94 Sch. 6A, para. 2

Travel insurance

Legislation/Regulatory – BB 10/98 ; FA94 s. 52A(9), Sch. 6A, para. 4 ; FA98 s. 146(3)

Income or capital receipts, distinction

– see Capital or revenue receipts; Nature of income/revenue

Increase in rate of tax proposed, when premiums received

Legislation/Regulatory – FA94 s. 67A-67C ; FA99 s. 125(5)

Leases

– see Lease premiums

Life assurance policies

– see Life insurance premium relief

Life assurance relief

– see Life assurance relief

Meaning

Legislation/Regulatory – FA94 s. 72

Pre-emption, prevention of

Legislation/Regulatory – FA94 s. 67A-67C ; FA99 s. 125(5)

Retirement annuities

– see Retirement annuities

Tax point for payroll deductions

Legislation/Regulatory – FA94 s. 72(7A), (8A)

Under insurance policies

Commentary – Tax Reporter ¶781-605

Value of

Legislation/Regulatory – FA94 s. 66