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Cheap IBC Incorporation Offshore. Anonymous Banking Internet & Offshore Bank Account. Starting Offshore Business
Incorporation in the Bahamas, BVI, Belize, Cyprus, Nevis, Panama, Seychelles, Hong Kong, North America and Europe
Instructions to Set-Up an Offshore Insurance Company - Forms to Start an Offshore Business Company
BVI Offshore Company is a Perfect Offshore Tool for Asset Protection. Incorporation and Ongoing Administrative Costs
Offshore Company Registration in Gibraltar - the Best Tax Haven for Offshore Non-Resident Company Incorporation
Offshore Company in Cyprus With Virtual Office and Online Offshore Banking. Company Registration in Cyprus - a Way to EU Market
Offshore Trusts - What is an Offshore Trust and How Can it be Used? Instructions to Form an Offshore Trust - Start an Offshore Trust
Voluntary Striking-Off and Dissolution. Who Can Apply to Have a Company Struck Off The Register?
Restoration of Dissolved Companies. Restoration of a Company to the Register
Know When You Need Cancel Your VAT Registration. When Must I Register and Account for VAT on Acquisitions?
Nominee Company Secretary It is a Legal Obligation for Every Limited Company to Have a Company Secretary
Advice Starting Business in the UK. Business Registration in England for Entrepreneurs and New Businesses
Doing Business UK: Establish Foreign Branch or Subsidiary Company, Opening a New Branch Office
Northern Irish Company Formation, Irish Companies Registration Office, Limited Liability Partnership Registration
Starting Business in Republic of Ireland: Irish Company Formations Agent, Provision Irish Nominee Director, Europe Offshore Company Incorporation
UK Company with Bearer Shares are Shares which are not Represented by Share Certificate
Registration for VAT - How to Register for VAT, Apply for VAT Registration Number Online
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Register Business in Cyprus, Registrar of Companies Cyprus: Company and Trademark Registration
Gibraltar Non Resident Company Registrations: Starting Business in Gibraltar, United Kingdom, Isle of Man and Scotland
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Deluxe Package |
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 £ 557.00 | Annual Maintenance Fee £525.00 | | |
 The Deluxe limited company package is a fast and easy option, it is ideal for the UK, EU, and international small to medium businesses who wish to appoint a nominee director and a nominee secretary in order to maintain anonymity, and it includes: -
 Incorporation of your company from scratch using one of our registered office addresses in London, our nominee director and nominee secretary. We can appoint your own candidate(s) to the role of shareholder(s), or you can appoint a nominee sharholder provided by Coddan;
The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);
The provision of a nominee secretary for 12 months is included in the price of this package (our nominee secretary service is charged annually);
 The provision of a nominee director for 12 months is also included in the price of this package (our nominee director service is charged annually);
The following two hard bound copies of corporate documents, will be posted to you upon formation of your company: - A laminated copy of the certificate of incorporation of your company;
A hard bound copy of the memorandum and articles of association;
A hard bound copy of the minutes of the first meeting of directors;
Share certificates, and your company register;
The general power of attorney signed by a nominee director;
Pre-signed, undated resignation letter from a nominee director;
The agreement for the provision of nominee service and indemnification of nominee.
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| Legal Requirements to Register an LTD | | |
A private company limited by shares in England and Wales must have at least one director, one shareholder, and may have a secretary.
You need at least one person to form this type of company. If there is only one director, and that director is a natural person in your company, that director can also act as the secretary.
A company must have at least one director who is a natural person. This requirement is met if the office of director is held by a natural person as a corporation sole or otherwise by virtue of an office.
You can register a sole director' company, if you are familiar with the secretaries duties and responsibilities, because all of them belongs to a sole director.
The directors and secretary of your company can also be shareholders.
The Companies Act imposes no restriction on the minimum age of company directors. However Companies House will actively discourage the appointment of anyone under the age of 16 from taking up a company directorship on the grounds that the individuals concerned may not fully understand the legal liabilities that go with the position and for the most part will not have the experience necessary to perform the duties of a company director.
Under the Companies Act 2006, there is no restriction on any or all of the members/shareholders being from an overseas country (i.e. outside the United Kingdom in terms of residency, domicile, citizenship, place of incorporation or all or any of those concepts).
There is no requirement for the officers of your company to be UK citizens or residents, nor for them to hold valid work permits.
Owning, or being an officer of a UK company does not, however, grant you any right to live or work in the UK if you are a foreign national.
Your company must have a registered office address within England or Wales; this is the official address of your company and will be on the public record as such.
Your company must hold its official company documents at its registered office address: its register of shareholders, and its constitutional documents.
So long as you maintain a registered office address in England or Wales, you can conduct your business from any place in the world: you do not have to run your business from your registered office address.
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(click here for other packages)
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| Finance Act 1988 | | 1988 c. 39 - continued |
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Part IV | | | Miscellaneous and General | | |
Inheritance tax |
Reduction of rates.
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136.—(1) For the Table in Schedule 1 to the [1984 c. 51.] Inheritance Tax Act 1984 there shall be substituted—
Table of Rates of Tax| Portion of value | Rate of tax |
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| Lower limit | Upper limit | Per cent. |
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| | £ | £ | | 0 | 110,000 | Nil | | 110,000 | — | 40 |
(2) Subsection (1) above shall apply to any chargeable transfer made on or after 15th March 1988, and section 8(1) of the Inheritance Tax Act 1984 (indexation of rate bands) shall not apply to chargeable transfers made in the year beginning 6th April 1988.
(3) Section 8(1A) of that Act shall cease to have effect.
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Gifts to political parties.
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137.—(1) In section 24(1) of the Inheritance Tax Act 1984 (exemption from tax for gifts to political parties) paragraph (b) (which limits the exemption to £100,000 in respect of gifts on or within one year of the death of the transferor) shall cease to have effect.
(2) This section shall have effect in relation to transfers of value made on or after 15th March 1988.
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Petroleum revenue tax |
Reduced oil allowance for certain Southern Basin and onshore fields.
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138.—(1) For every relevant Southern Basin or onshore field, as defined in subsection (2) below, section 8 of the [1975 c. 22.] Oil Taxation Act 1975 (the oil allowance) shall have effect subject to the following modifications—(a) in subsection (2) (the amount of the allowance for each chargeable period) for "250,000 metric tonnes" there shall be substituted "125,000 metric tonnes"; and (b) in subsection (6) (the total allowance for a field) for "5 million metric tonnes" there shall be substituted "2·5 million metric tonnes". (2) Subject to subsection (3) below, for the purposes of this section a "relevant Southern Basin or onshore field" is any oil field other than one—(a) which is a relevant new field for the purposes of section 36 of the [1983 c. 28.] Finance Act 1983 (increased oil allowance for certain new fields); or (b) for any part of which consent for development was granted to the licensee by the Secretary of State before 1st April 1982; or (c) for any part of which a programme of development was served on the licensee or approved by the Secretary of State before that date. (3) In determining, in accordance with subsection (2) above, whether an oil field (in this subsection referred to as "the field in question") is a relevant Southern Basin or onshore field, no account shall be taken of a consent for development granted before 1st April 1982 or a programme of development served on the licensee or approved by the Secretary of State before that date if—(a) in whole or in part that consent or programme related to another oil field for which a determination under Schedule 1 to the [1975 c. 22.] Oil Taxation Act 1975 was made before the determination under that Schedule for the field in question; and (b) on or after 1st April 1982, a consent for development is or was granted or a programme of development is or was served on the licensee or approved by the Secretary of State and that consent or programme relates, in whole or in part, to the field in question. (4) Subsections (4) and (5) of section 36 of the Finance Act 1983 (which define "development" for the purposes of subsections (2) and (3) of that section) shall apply also for the purposes of subsections (2) and (3) of this section.
(5) This section shall have effect in relation to chargeable periods ending after 30th June 1988.
(6) This section shall be construed as one with Part I of the Oil Taxation Act 1975.
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Assets generating tariff receipts: extension of allowable expenditure.
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139.—(1) In Part I of Schedule 1 to the [1983 c. 56.] Oil Taxation Act 1983 (extensions of allowable expenditure for assets generating receipts) paragraph 3 (expenditure on enhancing the value of assets no longer in use for the principal field) shall be amended as follows—(a) in sub-paragraph (1)(a) after the words "enhancing the value of" there shall be inserted "or otherwise in connection with"; (b) in sub-paragraph (1)(d) for the words "the expenditure" there shall be substituted "either the use of the asset" and after the words "tariff receipts or" there shall be inserted "the expenditure". (2) This section shall have effect with respect to expenditure incurred on or after 15th March 1988.
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Stamp duty and stamp duty reserve tax |
Abolition of stamp duty under the heading "Unit Trust Instrument".
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140.—(1) The stamp duty chargeable by virtue of the heading in Schedule 1 to the [1891 c. 39.] Stamp Act 1891 "Unit Trust Instrument" is abolished; and accordingly that heading and the following enactments, namely—(a) section 53 of the [1946 c. 64.] Finance Act 1946; (b) section 24 of the [1946 c. 17 (N.I.).] Finance (No. 2) Act (Northern Ireland) 1946; (c) section 30 of the [1962 c. 44.] Finance Act 1962; and (d) section 3 of the [1962 c. 17 (N.I.).] Finance Act (Northern Ireland) 1962, shall cease to have effect.
(2) Subsection (1) above shall have effect in relation to—(a) any trust instrument executed on or after 22nd March 1988; (b) any trust instrument executed on or after 16th March 1988 which is not stamped before 22nd March 1988; (c) any property becoming trust property on or after 22nd March 1988; and (d) any property becoming trust property on or after 16th March 1988 in respect of which the trust instrument is not stamped before 22nd March 1988. (3) For the purposes of section 14(4) of the Stamp Act 1891 (instruments not to be given in evidence etc. unless stamped in accordance with the law in force at the time of execution), the law in force—(a) at the time of execution of a trust instrument falling within subsection (2)(b) above; or (b) on the day on which property falling within subsection (2)(d) above becomes trust property, shall be deemed to be that as varied in accordance with this section.
(4) In this section "trust instrument" and "trust property" have the meanings given by section 57 of the Finance Act 1946 or section 28 of the Finance (No. 2) Act (Northern Ireland) 1946.
(5) This section shall be construed as one with the Stamp Act 1891.
(6) This section shall be deemed to have come into force on 22nd March 1988.
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Abolition of stamp duty on documents relating to transactions of capital companies.
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141.—(1) The stamp duties chargeable by virtue of section 47 of the [1973 c. 51.] Finance Act 1973 and Article 8 of the [S.I. 1973/1323 (N.I. 18).] Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973 (stamp duties on documents relating to chargeable transactions of capital companies) are abolished; and accordingly—(a) that section, section 48 of that Act and Schedule 19 to that Act; and (b) that Article, Article 9 of that Order and Schedule 2 to that Order, shall cease to have effect.
(2) Subsection (1) above shall have effect in relation to—(a) any transaction occurring on or after 22nd March 1988; (b) any transaction occurring on or after 16th March 1988 in respect of which the relevant document is not stamped before 22nd March 1988; (c) any exempt transaction occurring before 22nd March 1988 in respect of which a relevant event occurs on or after 22nd March 1988; and (d) any exempt transaction occurring before 16th March 1988 in respect of which a relevant event occurs on or after 16th March 1988 and the relevant duty is not paid before 22nd March 1988. (3) For the purposes of section 14(4) of the [1891 c. 39.] Stamp Act 1891 (instruments not to be given in evidence etc. unless stamped in accordance with the law in force at the time of execution), the law in force—(a) in a case falling within subsection (2)(b) above, at the time of execution of the relevant document ; or (b) in a case falling within subsection (2)(d) above, on the day on which the relevant event occurs, shall be deemed to be that as varied in accordance with this section.
(4) In this section—"exempt transaction" means a transaction which is exempt by virtue of paragraph 10(1) of Schedule 19 to the [1973 c. 51.] Finance Act 1973; "relevant document" has the meaning given by section 47 of that Act; "relevant duty" means the duty payable under paragraph 10(4) of Schedule 19 to that Act; "relevant event" means such an event as is mentioned in paragraph 10(3)(a) or (b) of Schedule 19 to that Act, and any reference in this subsection to section 47 of or Schedule 19 to that Act includes a reference to Article 8 of or Schedule 2 to the [S.I. 1973/1323 (N.I. 18).] Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.
(5) This section shall be construed as one with the Stamp Act 1891.
(6) This section shall be deemed to have come into force on 22nd March 1988.
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Stamp duty: housing action trusts.
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142.—(1) In section 97 of the Finance Act 1980 (shared ownership transactions) after paragraph (c) of subsection (3) there shall be inserted—| | "(cc) a housing action trust established under Part III of the [1980 c. 48.] Housing Act 1988;". |
(2) In section 107 of the [1981 c. 35.] Finance Act 1981 (sales at a discount by local authorities etc.) after paragraph (f) of subsection (3) there shall be inserted—| | "(ff) a housing action trust established under Part III of the Housing Act 1988;". |
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Stamp duty: paired shares.
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143.—(1) This section applies where—(a) the articles of association of a company incorporated in the United Kingdom ("the UK company") and the equivalent instruments governing a company which is not so incorporated ("the foreign company") each provide that no share in the company to which they relate may be transferred otherwise than as part of a unit comprising one share in that company and one share in the other; and (b) such units are to be or have been offered for sale to the public in the United Kingdom and, at the same time, an equal number of such units are to be or, as the case may be, have been offered for sale to the public at a broadly equivalent price in the country in which the foreign company is incorporated ("the foreign country"). (2) In relation to an instrument to which subsection (3) below applies, any duty chargeable on issue under the heading "Bearer Instrument" in Schedule 1 to the [1891 c. 39.] Stamp Act 1891 (which, apart from this subsection, would be payable by virtue of section 60 of the [1963 c. 25.] Finance Act 1963 or section 9 of the [1963 c. 22 (N.I.).] Finance Act (Northern Ireland) 1963) shall not be so payable; but nothing in this subsection shall be taken as affecting the other requirements of that section.
(3) This subsection applies to any bearer instrument issued on or after 1st November 1987 which represents shares in the UK company, or a right to an allotment of or to subscribe for such shares, if the purpose of the issue is—(a) to make such shares available for sale (as part of such units as are referred to in subsection (1) above) in pursuance of either of the offers referred to in subsection (1)(b) above or of any other offer for sale of such units to the public made at the same time and at a broadly equivalent price in a country other than the United Kingdom or the foreign country; or (b) to give effect to an allotment of such shares (as part of such units) as fully or partly paid bonus shares. (4) In relation to an instrument to which subsection (5) below applies—(a) the foreign company shall be treated—
(i) for the purposes of sections 59 and 60 of the Finance Act 1963 (which make provision in respect of stamp duty under the heading "Bearer Instrument" in Schedule 1 to the Stamp Act 1891) as a company formed or established in Great Britain; and
(ii) for the purposes of sections 8 and 9 of the Finance Act (Northern Ireland) 1963 (which make corresponding provision for Northern Ireland) as a company formed or established in Northern Ireland; and (b) section 30 of the [1967 c. 54.] Finance Act 1967 and section 7 of the [1967 c. 20 (N.I.).] Finance Act (Northern Ireland) 1967 (exemption for bearer instruments relating to stock in foreign currencies) shall not apply. (5) This subsection applies to any bearer instrument issued on or after 9th December 1987 which represents shares in the foreign company, or a right to an allotment of or to subscribe for such shares, and is not issued for the purpose—(a) of making shares in the foreign company available for sale (as part of such units as are referred to in subsection (1) above) in pursuance of either of the offers referred to in subsection (1)(b) above or of any other offer such as is mentioned in subsection (3)(a) above; or (b) of giving effect to an allotment of such shares (as part of such units) as fully or partly paid bonus shares. (6) In relation to any instrument which transfers such units as are referred to in subsection (1) above and is executed on or after the date of the passing of this Act, the foreign company shall be treated for the purposes of sections 67 and 68 (depositary receipts) and 70 and 71 (clearance services) of the [1986 c. 41.] Finance Act 1986 as a company incorporated in the United Kingdom.
(7) Section 3 of the [1891 c. 39.] Stamp Act 1891 (which requires every instrument written upon the same piece of material as another instrument to be separately stamped) shall not apply in relation to any bearer instrument issued on or after 9th December 1987 which represents shares in the UK company or the foreign company, or a right to an allotment of or to subscribe for such shares.
(8) This section shall be construed as one with the Stamp Act 1891.
(9) Subsections (2) and (3) above, together with subsection (1) above so far as relating to them, shall be deemed to have come into force on 1st November 1987, and subsections (4), (5) and (7) above, together with subsection (1) above so far as relating to them, shall be deemed to have come into force on 9th December 1987.
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Stamp duty reserve tax: paired shares etc.
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144.—(1) Section 99 of the Finance Act 1986 (stamp duty reserve tax: interpretation) shall be amended as follows.
(2) For subsections (3) to (6) there shall be substituted—| | "(3) Subject to the following provisions of this section, "chargeable securities" means—(a) stocks, shares or loan capital, (b) interests in, or in dividends or other rights arising out of, stocks, shares or loan capital, (c) rights to allotments of or to subscribe for, or options to acquire, stocks, shares or loan capital, and (d) units under a unit trust scheme. | | | (4) "Chargeable securities" does not include securities falling within paragraph (a), (b) or (c) of subsection (3) above which are issued or raised by a body corporate not incorporated in the United Kingdom unless—(a) they are registered in a register kept in the United Kingdom by or on behalf of the body corporate by which they are issued or raised, or (b) in the case of shares, they are paired with shares issued by a body corporate incorporated in the United Kingdom, or (c) in the case of securities falling within paragraph (b) or (c) of subsection (3) above, paragraph (a) or (b) above applies to the stocks, shares or loan capital to which they relate. | | | (5) "Chargeable securities" does not include—(a) securities the transfer of which is exempt from all stamp duties, or (b) securities falling within paragraph (b) or (c) of subsection (3) above which relate to stocks, shares or loan capital the transfer of which is exempt from all stamp duties. | | | (6) "Chargeable securities" does not include interests in depositary receipts for stocks or shares. | | | (6A) For the purposes of subsection (4) above, shares issued by a body corporate which is not incorporated in the United Kingdom ("the foreign company") are paired with shares issued by a body corporate which is so incorporated ("the UK company") where—(a) the articles of association of the UK company and the equivalent instruments governing the foreign company each provide that no share in the company to which they relate may be transferred otherwise than as part of a unit comprising one share in that company and one share in the other, and (b) such units have been offered for sale to the public in the United Kingdom and, at the same time, an equal number of such units have been offered for sale to the public at a broadly equivalent price in the country in which the foreign company is incorporated." |
(3) In subsection (9), after the word "Unit”" there shall be inserted the words "(except in subsection (6A) above)".
(4) In subsection (10), for paragraph (a) there shall be substituted—| | "(a) paragraph (a) of subsection (4) above and the reference to that paragraph in paragraph (c) of that subsection shall be ignored, and". |
(5) After subsection (10) there shall be added—| | "(11) In interpreting "chargeable securities" in section 93 or 96 above in a case where—(a) newly subscribed shares, or (b) securities falling within paragraph (b) or (c) of subsection (3) above which relate to newly subscribed shares, are issued in pursuance of an arrangement such as is mentioned in that section (or an arrangement which would be such an arrangement if the securities issued were chargeable securities), paragraph (b) of subsection (4) above and the reference to that paragraph in paragraph (c) of that subsection shall be ignored. | | | (12) In subsection (11) above, "newly subscribed shares" means shares issued wholly for new consideration in pursuance of an offer for sale to the public." |
(6) This section applies in relation to—(a) agreements to transfer chargeable securities (within the meaning of section 99 of the [1986 c. 41.] Finance Act 1986 as amended by this section) made on or after 9th December 1987; and (b) the transfer, issue or appropriation of such securities, or the issue of securities such as are mentioned in subsection (11) of that section, on or after that date in pursuance of an arrangement such as is mentioned in that subsection (whenever the arrangement was made), and shall be deemed to have come into force on that date.
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Miscellaneous |
Building societies: change of status.
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145. Schedule 12 to this Act (which makes provision in connection with the transfer of a building society's business to a company in accordance with the [1986 c. 53.] Building Societies Act 1986) shall have effect. |
Post-consolidation amendments.
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146. The enactments specified in Schedule 13 to this Act shall have effect subject to the amendments specified in that Schedule (being amendments to correct errors in the Taxes Act 1988 and in the amendments made by the [1987 c. 16.] Finance Act 1987 for the purposes of the consolidation effected by the Taxes Act 1988). |
Interpretation etc.
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147.—(1) In this Act "the Taxes Act 1970" means the [1970 c. 10.] Income and Corporation Taxes Act 1970 and "the Taxes Act 1988" means the [1988 c. 1.] Income and Corporation Taxes Act 1988.
(2) Part II of this Act shall be construed as one with the [1983 c. 55.] Value Added Tax Act 1983.
(3) Part III of this Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax, shall be construed as one with the Corporation Tax Acts and, so far as it relates to capital gains tax, shall be construed as one with the [1979 c. 14.] Capital Gains Tax Act 1979.
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Repeals.
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148. The enactments specified in Schedule 14 to this Act (which include unnecessary enactments) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule. |
Short title.
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149. This Act may be cited as the Finance Act 1988. | | | | |   
| | | Other UK Acts | Home | Scotland Legislation | Wales Legislation | Company Formation Online | Company Formations in Republic of Ireland | Company Registration in Northern Ireland | Incorporate in California, Nevada, Florida and New York | Incorporate Offshore |
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 | © Crown copyright 1988 | Prepared 20th September 2000 |
Finance Act 1988 is reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO.
Publishing Rights: Coddan CPM Core Licence (HMSO) number is C02W0007897 issued on 25 November 2005 by HMSO Licensing Division (Core Licence.pdf Licence to reproduce public sector information).
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