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Contents

Legislation
Finance Act 2001
  • Introduction
  • Part 1 EXCISE DUTIES
  • Part 2 AGGREGATES LEVY
  • Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
  • Part 4 OTHER TAXES
  • Part 5 MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
  • SCHEDULE 1 GENERAL BETTING DUTY
  • SCHEDULE 2 RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES
  • SCHEDULE 3 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
  • SCHEDULE 4 AGGREGATES LEVY: REGISTRATION
  • SCHEDULE 5 AGGREGATES LEVY: RECOVERY AND INTEREST
  • SCHEDULE 6 AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT
  • SCHEDULE 7 AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC
  • SCHEDULE 8 AGGREGATES LEVY: REPAYMENTS AND CREDITS
  • SCHEDULE 9 AGGREGATES LEVY: GROUP TREATMENT
  • SCHEDULE 10 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
  • SCHEDULE 11 CHILDREN’S TAX CREDIT: BABY RATE: SUPPLEMENTARY
  • SCHEDULE 12 MILEAGE ALLOWANCES
  • SCHEDULE 13 EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTS
  • SCHEDULE 14 ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTS
  • SCHEDULE 15 ENTERPRISE INVESTMENT SCHEME: AMENDMENTS
  • SCHEDULE 16 VENTURE CAPITAL
  • SCHEDULE 17 CAPITAL ALLOWANCES: ENERGY-SAVING PLANT AND MACHINERY
  • SCHEDULE 18 CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES
  • SCHEDULE 19 CAPITAL ALLOWANCES: CONVERSION OF PARTS OF BUSINESS PREMISES INTO FLATS
  • SCHEDULE 20 CAPITAL ALLOWANCES: OFFSHORE OIL INFRASTRUCTURE
  • SCHEDULE 21 CAPITAL ALLOWANCES: MINOR AMENDMENTS
  • SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
  • SCHEDULE 23 LAND REMEDIATION: CONSEQUENTIAL AMENDMENTS
  • SCHEDULE 24 CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
  • SCHEDULE 25 LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS
  • SCHEDULE 26 CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS
  • SCHEDULE 27 DOUBLE TAXATION RELIEF
  • SCHEDULE 28 LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES
  • SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
  • SCHEDULE 30
  • SCHEDULE 31 VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS
  • SCHEDULE 32 PETROLEUM REVENUE TAX: UNRELIEVABLE FIELD LOSSES
  • SCHEDULE 33 REPEALS
  1. Finance Act 2001
  2. DOUBLE TAXATION RELIEF

Schedule 27 | DOUBLE TAXATION RELIEF

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)RepealedF1

(2)RepealedF2

(3)RepealedF3

(4)RepealedF4

(5)RepealedF5

(6)RepealedF6

(7)RepealedF7

Notes

  1. F1

    Sch. 27 para. 1 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

  2. F2

    Sch. 27 para. 2 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

  3. F3

    Sch. 27 para. 3 repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(9)

  4. F4

    Sch. 27 para. 4 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(c)

  5. F5

    Sch. 27 para. 5 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(c)

  6. F6

    Sch. 27 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

  7. F7

    Sch. 27 para. 7 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

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