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Contents

Legislation

Finance Act 2003

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Introduction
Part 1 Excise duties
Part 2 Value added tax
Part 3 Taxes and duties on importation and exportation: penalties
Part 4 Stamp duty land tax
Part 5 Stamp duty
Part 6 Income tax and corporation tax: charge and rate bands
Part 7 Income tax, corporation tax and capital gains tax: general
Part 8 Other taxes
Part 9 Miscellaneous and supplementary provisions
SCHEDULE 1 VAT: face-value vouchers
SCHEDULE 2 Supply of electronic services in member States: VAT special accounting scheme
SCHEDULE 2A Transactions entered into before completion of contract
SCHEDULE 3 Stamp duty land tax: transactions exempt from charge
SCHEDULE 4 Stamp duty land tax: chargeable consideration
SCHEDULE 4ZA Stamp duty land tax: higher rates for additional dwellings and dwellings purchased by companies
SCHEDULE 4A Stamp duty land tax: higher rate for certain transactions
SCHEDULE 5 Stamp duty land tax: amount of tax chargeable: rent
SCHEDULE 6 Stamp duty land tax: disadvantaged areas relief
SCHEDULE 6ZA Relief for first-time buyers
SCHEDULE 6A Relief for certain acquisitions of residential property
Schedule 6B Transfers involving multiple dwellings
SCHEDULE 6C Stamp duty land tax: relief for special tax sites
SCHEDULE 7 Stamp duty land tax: group relief and reconstruction and acquisition reliefs
SCHEDULE 7A Seeding relief
SCHEDULE 8 Stamp duty land tax: charities relief
SCHEDULE 9 Stamp duty land tax: right to buy, shared ownership leases etc
SCHEDULE 9A Increased rates for non-resident transactions
SCHEDULE 10 Stamp duty land tax: returns, enquiries, assessments and appeals
SCHEDULE 11 Stamp duty land tax: record-keeping where transaction is not notifiable
SCHEDULE 11A Stamp duty land tax: claims not included in returns
SCHEDULE 12 Stamp duty land tax: collection and recovery of tax
SCHEDULE 13 Stamp duty land tax: information powers
SCHEDULE 14 Stamp duty land tax: determination of penalties and related appeals
SCHEDULE 15 Stamp duty land tax: partnerships
SCHEDULE 16 Stamp duty land tax: trusts and powers
SCHEDULE 17 Stamp duty land tax: General and Special Commissioners, appeals and other proceedings
SCHEDULE 17A Further provisions relating to leases
SCHEDULE 18 Stamp duty land tax: consequential amendments
SCHEDULE 19 Stamp duty land tax: commencement and transitional provisions
SCHEDULE 20 Stamp duty: restriction to instruments relating to stock or marketable securities
SCHEDULE 21 Approved share plans and schemes
SCHEDULE 22 Employee securities and options
SCHEDULE 23 Corporation tax relief for employee share acquisition
SCHEDULE 24 Restriction of deductions for employee benefit contributions
SCHEDULE 25 Determination of profits attributable to permanent establishment: supplementary provisions
SCHEDULE 26 Non-resident companies: transactions through broker, investment manager or Lloyd’s agent
SCHEDULE 27 Permanent establishment etc: consequential amendments
SCHEDULE 28 Capital gains tax: reporting limits and annual exempt amount
SCHEDULE 29 Transfers of value: attribution of gains to beneficiaries
SCHEDULE 30 First-year allowances for expenditure on environmentally beneficial plant or machinery
SCHEDULE 31 Tax relief for expenditure on research and development
SCHEDULE 32 Tonnage tax: restrictions on capital allowances for lessors of ships
SCHEDULE 33 Insurance companies
SCHEDULE 34 Policies of life insurance etc: miscellaneous amendments
SCHEDULE 35 Gains on policies of life insurance etc: rate of tax
SCHEDULE 36 Foster carers
SCHEDULE 37 Loan relationships: amendments
SCHEDULE 38 Sale and repurchase of securities etc
SCHEDULE 39 Relevant discounted securities: withdrawal of relief for costs and losses, etc
SCHEDULE 40 Acquisition by company of its own shares
SCHEDULE 41 Companies in administration
SCHEDULE 42 Controlled foreign companies: exempt activities
SCHEDULE 43 Repeals

Finance Act 2003
Determination of profits attributable to permanent establishment: supplementary provisions

Schedule 25 | Determination of profits attributable to permanent establishment: supplementary provisions ^F1

From legislation.gov.uk

Provision repealed

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

Notes

F1
Sch. 25 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)