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Contents

Legislation
Finance Act 2019
  • Introduction
  • PART 1 Direct taxes
  • PART 2 Other taxes
  • PART 3 Carbon emissions tax
  • PART 4 Administration and enforcement
  • PART 5 Miscellaneous and final
  • SCHEDULE 1 Chargeable gains accruing to non-residents etc
  • SCHEDULE 2 Returns for disposals of UK land etc
  • SCHEDULE 3 Offshore receipts in respect of intangible property
  • SCHEDULE 4 Avoidance involving profit fragmentation arrangements
  • SCHEDULE 5 Non-UK resident companies carrying on UK property businesses etc
  • SCHEDULE 6 Diverted profits tax
  • SCHEDULE 7 Payment of CGT exit charges
  • SCHEDULE 8 Corporation tax exit charges
  • SCHEDULE 9 Intangible fixed assets: restrictions on goodwill and certain other assets
  • SCHEDULE 10 Corporation tax relief for carried-forward losses
  • SCHEDULE 11 Corporate interest restriction
  • SCHEDULE 12 Eliminating tax mismatch for certain debt
  • SCHEDULE 13 Annual investment allowance: periods straddling 1 January 2019 or 1 April 2023
  • SCHEDULE 14 Leases: changes to accounting standards etc
  • SCHEDULE 15 Oil activities: transferable tax history
  • SCHEDULE 16 Entrepreneurs' relief
  • SCHEDULE 17 VAT treatment of vouchers
  • SCHEDULE 18 VAT groups: eligibility
  • SCHEDULE 19 Gaming duty
  • SCHEDULE 20 Taxation of hybrid capital instruments
  1. Finance Act 2019
  2. Offshore receipts in respect of intangible property

Schedule 3 | Offshore receipts in respect of intangible property F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed

(7)Repealed

(8)Repealed

(9)Repealed

(10)Repealed

(11)Repealed

(12)Repealed

(13)Repealed

(14)Repealed

Notes

  1. F1

    Sch. 3 omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(10)(12)

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