CONTENTS

Go to Preamble

1. Part 1

   Excise duties

   1. Tobacco products duty

      1. 1. Rates of tobacco products duty

   2. Alcoholic liquor duties

      1. 2. Rate of duty on beer

      2. 3. Rates of duty on wine and made-wine

   3. Hydrocarbon oil duties

      1. 4. Rates of hydrocarbon oil duties

      2. 5. Rebates on hydrocarbon oil duties

   4. Betting and gaming duties

      1. 6. General betting duty and pool betting duty: relief for losses

      2. 7. General betting duty: betting exchanges

      3. 8. General betting duty: restriction of exemption for on-course bets

      4. 9. Bingo duty

      5. 10. Amusement machines not operated by coins or tokens

      6. 11. Amusement machines: use of currencies other than sterling

      7. 12. Responsibility for unlicensed amusement machines

      8. 13. Rates of gaming duty

   5. Vehicle excise duty

      1. 14. Vehicle excise duty: rates

      2. 15. Disclosure for exemptions: Northern Ireland

      3. 16. Duty at higher rate: exception for tractive units

2. Part 2

   Value added tax

   1. 17. Requirement of evidence or security

   2. 18. Joint and several liability for unpaid VAT of another trader

   3. 19. Face-value vouchers

   4. 20. Supplies arising from prior grant of fee simple

   5. 21. Business gifts

   6. 22. Non-business use of business property

   7. 23. Supply of electronic services in member States: special accounting scheme

3. Part 3

   Taxes and duties on importation and exportation: penalties

   1. Preliminary

      1. 24. Introductory

   2. The penalties

      1. 25. Penalty for evasion

      2. 26. Penalty for contravention of relevant rule

      3. 27. Exceptions from section 26

      4. 28. Liability of directors etc where body corporate liable to penalty for evasion

   3. Reduction of amount of penalty

      1. 29. Reduction of penalty under section 25 or 26

   4. Demand notices

      1. 30. Demands for penalties

      2. 31. Time limits for demands for penalties

      3. 32. No prosecution after demand notice for penalty under section 26

   5. Reviews

      1. 33. Right to review of certain decisions

      2. 34. Time limit and right to further review

      3. 35. Powers of Commissioners on a review

   6. Appeals

      1. 36. Appeals to a tribunal

      2. 37. Appeal tribunals

   7. Evidence

      1. 38. Admissibility of certain statements and documents

   8. Miscellaneous and supplementary

      1. 39. Service of notices

      2. 40. Penalties not to be deducted for income tax or corporation tax purposes

      3. 41. Regulations and orders

4. Part 4

   Stamp duty land tax

   1. Introduction

      1. 42. The tax

   2. Land transactions

      1. 43. Land transactions

      2. 44. Contract and conveyance

      3. 45. Contract and conveyance: effect of transfer of rights

      4. 46. Options and rights of pre-emption

      5. 47. Exchanges

   3. Chargeable interests, chargeable transactions and chargeable consideration

      1. 48. Chargeable interests

      2. 49. Chargeable transactions

      3. 50. Chargeable consideration

      4. 51. Contingent, uncertain or unascertained consideration

      5. 52. Annuities etc: chargeable consideration limited to twelve years' payments

      6. 53. Deemed market value where transaction involves connected company

      7. 54. Exceptions from deemed market value rule

   4. Amount of tax chargeable

      1. 55. Amount of tax chargeable: general

      2. 56. Amount of tax chargeable: rent

   5. Reliefs

      1. 57. Disadvantaged areas relief

      2. 58. Relief for certain exchanges of residential property

      3. 59. Relocation relief

      4. 60. Compulsory purchase facilitating development

      5. 61. Compliance with planning obligations

      6. 62. Group relief and reconstruction or acquisition relief

      7. 63. Demutualisation of insurance company

      8. 64. Demutualisation of building society

      9. 65. Incorporation of limited liability partnership

      10. 66. Transfers involving public bodies

      11. 67. Transfer in consequence…