If you are thinking about setting up a business, and need it done quickly and easily with no additional requirements, then this package is the perfect choice.
This package is a cheap and efficient way to begin business, and includes the provision of a registered office address in London for the duration of one year.
This package is a not expensive and efficient way to begin business, and includes the provision of a registered office address in London and a nominee secretary for the duration of one year.
This package is one of the most cost effective and the efficient way to start a UK company, which includes a registered office address in London, a nominee secretary, and a nominee director for the duration of one year.
E-quick*
£32.00
Economy
£82.00
Premier
£207.00
Deluxe
£557.00
Usefull links
Further information
Private company limited by shares
No Annual Charges
Private company limited by shares
Annual Fee From: £50.00
Private company limited by shares
Annual Fee From: £175.00
Private company limited by shares
Annual Fee From: £525.00
Usefull links
Further information
Private Company Limited by Shares:
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.
Coddan offers company formation, ready-made company registration for UK limited companies.
We offer electronic filing enterprises & registering corporation services. In addition to
business registrations, we offer trademark registration, shareholder agreements, toll-free
numbers, telephone answering, virtual office and company searches for UK limited companies.
You are an accountant for whom company establishment is a frequent activity or an individual
ordering your first company registrations. Start a company by incorporating or forming a LTD,
PLC or LLP at Coddan. Learn about incorporation & how to incorporate your business
online: register a business name, company registration, business registration numbers, company
house web filing - business name registration check. Whether you start-up online, register
London business or form a corporation Scotland, we can help you understand the business start-up
process for filing LTD United Kingdom.
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Incorporate or form an LLC – online: company registrar
United Kingdom, limited company formations & corporation registration, electronically LLC
online, very easy and informative. In addition to private companies Great Britain, we offer
trademark registration, shareholder agreements, 0870 numbers, telephone answering, virtual office and company searches for English companies. Information to help start,
grow or manage a small business. If you are starting a business Edinburgh or starting own business Northern Ireland, read our starting business Republic of Ireland guide.
Home business and small business training and ideas site to help you start Belfast, grow, and expand a home-based business or search for the work at home job right.
An outline of the general steps for incorporation in Great Britain, explaining how to incorporate your business Dublin, from choosing where to incorporate your business.
UK ready-made company formation services and company registrations online, our offices keep a stock of ready made companies, and would be happy to supply details on request.
We offer offshore ready-made companies in different jurisdictions, readymade offshore companies also called as offshore shelf companies, shelf off-shore companies for sale:
starting applying for a business name, business name registration partnership, grants for
starting a business and starting a business from home.
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Open company same-day and offshore setting-up services using our online starting-up service for
Limited Liability Company Offshore companies. Start enjoying the tax benefits and personal
liability protection that forming a corporation or Limited Liability Company (LLC) provides.
Offshore company incorporation, offshore checking and offshore saving accounts, offshore time
deposits, offshore mutual funds, offshore money market accounts and offshore asset protection
provided by Coddan. Company formations, limited company formations, electronic incorporations,
company formation agents, paperless company registrar, electronic companies filing, United
Kingdom limited company, setting corporation Ireland, business incorporation Scotland, open
company England, London company registration, electronic companies filing, British companies
registrars, business consultants, company law, public limited company, plc, international
companies, ltd, inc, limited liability, enterprise, organization, organization, tax, taxation,
England, firm, partnership, trade, profession, contractors, business, private limited company,
limited by shares, ready-made companies, readymade company, aged company, off the shelf
company, shelf companies list.
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Specializes in company registration and secretarial services.
Provides list of shelf company, services and cost quotation, business name registration,
company house direct, starting a business - sole trader business registration.
This is actually a pretty good reason to incorporate in Delaware or Nevada. In fact, you could
be a foreigner from Lebanon, never setting foot on American soil, form a Delaware corporation
and no one would know who you are! However, many states will require the owners and/or officers
and/or directors information while operating in that state (as a foreign corp.). Besides,
how many small businesses require anonymity? Incorporate, incorporation, incorporating,
incorporation services, incorporating services, incorporate Wyoming business online,
incorporating Oregon business, New York LLC formation, Louisiana limited liability corporation,
Texas articles of incorporation, Florida company incorporation, California non profit
corporation, corporate name search offshore, BVI corporate name availability, Seychelles
corporate name registration.
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Learn about incorporation services UK and incorporate London
online: starting your own business, business ideas, starting a business on ebay or buying a
business with legal requirements for starting a business. Online England company formations,
online company London W1 formation, Glasgow formation agent, Liverpool formations agent,
Scottish companies house, forming a company Scotland, starting a business Wales, form a
limited company Oxford, United Kingdom business registration agents, online Great Britain
company registration. E-Business, small business, business structures defined: the limited
liability company business structures defined: the limited liability company IRS treatment of
the one-member LLC. An LLC with only one member / owner is automatically considered to be a
sole proprietorship unless an election is made to be treated as a corporation. Thus, the sole
member of an LLC will file (Form 1040), (U.S. Individual Income Tax Return), ideas for starting
a business, grants for starting a business, starting a business from home, starting your own
business - business ideas, starting a business on ebay, buying a business: legal requirements
for starting a business, ideas for starting a business.
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A business may be conducted by a company
as an entity in its own right and comes into existence by incorporation under companies
legislation which also regulates the running of the company and sets out the duties of its
officers. In recent years trading trusts have been commonly used as the structure for carrying
on a business with their main objective of tax minimization. A trust requires a trustee to act
on behalf of a trust and it has been preferable to have a company newly incorporated to act as
the trustee as it is believed that this limits the liability of the trust to the paid-up capital
of the Trustee Company. A trust is formed by a gift or settlement being made to the trustee on
behalf of the, as yet unformed, trust. A solicitor draws up a Trust Deed setting out the powers
and formalizing the administration of the trust. The trust has beneficiaries rather than
shareholders as in a company, who are entitled to distributions of capital and/or income and
these distributions, are controlled by the trustee.
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The distribution made to beneficiaries are
subject to income tax as part of their personal income and are liable for provisional tax on
these distributions. Citizens and residents of other countries may incorporate in the United
Kingdom through the standard incorporation procedures set forth by each state. Provides UK
company formations, trademark registration, registered office facilities and company secretary
services. Professional company formation, register your company online, we may establish new
business at one day. An online guide to starting up and expanding your business.
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This is one of our most popular packages with worldwide customers, and includes: -
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Our Deluxe 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 the anonymity of the real owner, 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 send by post to you upon formation of your private limited 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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This is our most popular package with the UK residents, and includes: -
The registration of your company from scratch using your own registered office address,
and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
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 following documents, which need to be printed and signed, will be e-mailed to you upon formation of your company: -
A certificate of incorporation (requires PDF file reader);
The memorandum & articles of association (requires PDF file reader);
The first meeting of the board of directors (requires PDF file reader);
Share certificates and a company register (requires PDF file reader).
*If you do not have an a valid address in the UK, which can be used as the registered office address for your company, please check our Economy package. The non-UK address cannot be acceptable as the office address for the UK company.
This is our most popular package with the UK and EU residents, and includes: -
The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
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 also included in the price of this package (our registered office address service is charged annually);
The following documents, which need to be printed and signed, will be e-mailed to you upon formation of your company: -
A certificate of incorporation (requires PDF file reader);
The memorandum & articles of association (requires PDF file reader);
The first meeting of the board of directors (requires PDF file reader);
Share certificates and a company register (requires PDF file reader).
This is another one very popular package with worldwide customers, and includes: -
The formation of a company limited by guarantee usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
The incorporation your BVI company limited by guarantee from scratch using our registered agent & registered office address, and appoint your own candidate to the role of a members;
The government and initiation fees for incorporation are included in the price of this package;
The search for a company name availability, confirmation, and reservation;
An original certificate of incorporation
A hard bound copy of the memorandum & articles of association
The preparation and submission of the memorandum and articles of association;
A local registered office address and a local registered agent for 12 months are included in the price of this package (our registered agent & office address service are charged annually);
The provision of a nominee director for one year is also included in the price of this package (our nominee director service is charged annually);
To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
The following hard bound copy of corporate documents, will be posted to you upon formation of your company limited by guarantee: -
An original certificate of incorporation;
A hard bound copy of the memorandum and articles of association;
The minutes of the first meeting of the board of directors;
A completed register of directors and members;
An elegant printed membership certificates;
A pliers seal.
The general power of attorney signed by a nominee director (additional fee applies);
Pre-signed, undated resignation letter from a nominee director;
The agreement for the provision of a nominee service and indemnification of nominee.
This is our most popular package with international customers, and includes: -
The formation of a company limited by guarantee usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
The registration your BVI company limited by guarantee from scratch using our registered agent & registered office address, and appoint our own candidates to the role of a nominee director and a nominee member;
The government and initiation fees for incorporation are included in the price of this package;
The search for a company name availability, confirmation, and reservation;
The preparation and submission of the memorandum and articles of association;
A local registered office address and a local registered agent for one year are included in the price of this package (our registered agent & office address service are charged annually);
The provision of a nominee director for 12 months is included in the price of this package (our nominee director service is charged annually);
A completed register of directors and members
The provision of a nominee member for 12 months is also included in the price of this package (our nominee member service is charged annually);
To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
The following hard bound copy of corporate documents, will be posted to you upon formation of your company limited by guarantee: -
An original certificate of incorporation;
A hard bound copy of the memorandum and articles of association;
The minutes of the first meeting of the board of directors;
A completed register of directors and members;
An elegant printed membership certificates;
A pliers seal.
Pre-signed, undated letters of resignation from a nominee director and a nominee member;
A general power of attorney signed by a nominee director (additional fee applies);
A declaration of trust from a nominee member;
An indemnity letter for the power of attorney;
A nominee agreement which provides for the indemnification of the nominees.
This is another one of our most popular packages for small and medium size businesses, such as those being run by a sole director from home, and for companies owned by overseas residents who still need a local registered office address, but would rather not open a local office in the UK;
This package is often chosen by such customers, who are looking to minimise a sole director' personal liability (and who are not quite familiar with the UK corporate legislation), because this package includes thye provision of a nominee secretary for 12 months. This package is also includes: -
The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, and shareholder;
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 also included in the price of this package (our nominee secretary service is charged annually);
The following hard bound copy of the corporate documents, will be send by post to you, upon formation of your private limited 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.
This is another one very popular package with worldwide customers, and includes: -
The formation of a limited partnership usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
The incorporation your BVI offshore limited partnership from scratch using our registered agent & registered office address, and appoint your own candidate to the role of a general partner;
The government and initiation fees for registration are included in the price of this package;
The search for a limited partnership name availability, confirmation, and reservation;
The preparation and submission of the partnership agreement;
A local registered office address and a local registered agent for 12 months are included in the price of this package (our registered agent & office address service are charged annually);
The provision of a nominee limited partner for one year is also included in the price of this package (our nominee limited partner service is charged annually);
To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
The following hard bound copy of corporate documents, will be posted to you upon formation of your offshore company: -
An original certificate of incorporation;
A hard bound copy of the partnership agreement;
The minutes of the first meeting of the board of partners;
A completed register of partners;
An elegant printed membership certificates;
A pliers seal;
The general power of attorney signed by a nominee limited partner (additional fee applies);
Pre-signed, undated resignation letter from a nominee limited partner;
The agreement for the provision of a nominee service and indemnification of nominee.
This is our most popular package with international customers, and includes: -
This is our most popular package with international customers, and includes: -
This repeal has effect in accordance with section 4 of this Act.
(2) DRAWBACK OF DUTY ON SHIPMENT OF GOODS AS STORES ETC.
Chapter
Short title
Extent of repeal
1979 c. 2.
The Customs and Excise Management Act 1979.
Section 132.
Subsection (4) of section 11 of this Act shall apply in relation to this repeal as it applies in relation to subsection (3) of that section.
PART II
VALUE ADDED TAX
(1) GROUPS OF COMPANIES
Chapter
Short title
Extent of repeal
1994 c. 23.
The Value Added Tax Act 1994.
Section 43(3) to (8).
1995 c. 4.
The Finance Act 1995.
Section 25(3) and (4).
These repeals have effect subject to paragraph 6 of Schedule 2 to this Act.
(2) MEANING OF "BUSINESS"
Chapter
Short title
Extent of repeal
1994 c. 23.
The Value Added Tax Act 1994.
Section 94(3).
Subsection (2) of section 20 of this Act shall apply in relation to this repeal as it applies in relation to that section.
PART III
INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
(1) CAPITAL GAINS TAX RATES
Chapter
Short title
Extent of repeal
1992 c. 12.
The Taxation of Chargeable Gains Act 1992.
In section 4- (a) subsections (1A), (1B), (3A) and (3B); and (b) in subsection (4), the words "(disregarding subsection (3B)(a) above)".
1992 c. 48.
The Finance (No. 2) Act 1992.
Section 23.
1993 c. 34.
The Finance Act 1993.
In Schedule 6, paragraph 22.
1996 c. 8.
The Finance Act 1996.
In Schedule 6, paragraph 27.
1997 c. 58.
The Finance (No. 2) Act 1997.
In Schedule 4, paragraph 24(4) and (5).
These repeals have effect for the year 1999-00 and subsequent years of assessment.
(2) CORPORATION TAX RATES
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Section 13(9).
This repeal has effect for the financial year 2000 and subsequent financial years.
(3) MARRIED COUPLE'S ALLOWANCE
Chapter
Short title
Extent of repeal
1970 c. 9.
The Taxes Management Act 1970.
In section 37A, ", 257D".
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 257A- (a) subsection (1); (b) in subsection (2), the words from "(instead of" to the end; (c) in subsection (3), the words "(1) or"; and (d) in subsection (5), the words from "(but not" to the end. In section 257BA(2), the words from "(to nil" to the end. Sections 257D to 257F. Section 278(2A).
1989 c. 26.
The Finance Act 1989.
In section 33- (a) subsection (6); (b) in subsection (10), the words "257B(2), 257D(8) and"; and (c) subsections (11) to (13).
1992 c. 48.
The Finance (No. 2) Act 1992.
In Schedule 5, paragraphs 3 and 4.
1994 c. 9.
The Finance Act 1994.
Section 77(2)(a). In Schedule 8, paragraphs 4 and 5.
1996 c. 8.
The Finance Act 1996.
In Schedule 20, paragraphs 14(2), 15 and 16. In Schedule 21, paragraph 5.
1. The repeal in section 257A(5) of the Taxes Act 1988 has effect for the year 1999-00 and subsequent years of assessment.
2. The other repeals have effect for the year 2000-01 and subsequent years of assessment.
(4) INCOME TAX RELIEF IN RESPECT OF CHILDREN
Chapter
Short title
Extent of repeal
1970 c. 9.
The Taxes Management Act 1970.
In section 58(3)(b), "260(3),".
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 256(3), the words after paragraph (c). Sections 259 to 261A.
1988 c. 39.
The Finance Act 1988.
Section 30. Section 134(3). In Schedule 3, paragraphs 5 and 6.
1992 c. 48.
The Finance (No. 2) Act 1992.
In Schedule 5, paragraphs 5 and 6.
1994 c. 9.
The Finance Act 1994.
Section 77(3) and (4). In Schedule 8, paragraphs 6 to 8.
1996 c. 8.
The Finance Act 1996.
In Schedule 20, paragraphs 17 and 18.
1998 c. 36.
The Finance Act 1998.
Section 26.
These repeals have effect for the year 2000-01 and subsequent years of assessment.
(5) WIDOW'S BEREAVEMENT ALLOWANCE
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Section 256(3)(b). Section 262.
1988 c. 39.
The Finance Act 1988.
In Schedule 3, paragraph 7(3).
1992 c. 48.
The Finance (No. 2) Act 1992.
In Schedule 5, paragraph 7.
1994 c. 9.
The Finance Act 1994.
Section 77(5). In Schedule 8, paragraph 9.
1. The repeal of section 262 of the Taxes Act 1988 and the repeal in Schedule 3 to the Finance Act 1988 have effect in relation to deaths occurring on or after 6th April 2000.
2. The other repeals have effect for the year 2001-02 and subsequent years of assessment.
(6) MAINTENANCE PAYMENTS
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Section 347B(4) and (5).
1988 c. 39.
The Finance Act 1988.
In section 38- (a) in subsection (2), the words after "the person liable to make it"; and (b) subsections (3) to (6) and (8). Section 39. In section 40- (a) in subsection (1), the definition of "child of the family"; and (b) subsection (2).
1994 c. 9.
The Finance Act 1994.
In section 79- (a) in subsection (1), the words "and section 38 of the Finance Act 1988"; and (b) subsections (2), (5), (7) and (8).
1995 c. 4.
The Finance Act 1995.
In Schedule 17, paragraph 4(1).
1996 c. 8.
The Finance Act 1996.
Section 149. In Schedule 21, paragraph 25.
These repeals have effect in relation to any payment falling due on or after 6th April 2000.
(7) INTEREST ON LOANS TO BUY LAND ETC.
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 160(1C)(a), the words "or section 357(1)(b)". In section 353(1A) and (1B), the words "354 or". Sections 354 to 358. In section 367- (a) subsection (1); and (b) in subsection (2), the words "354(1) and". In section 370- (a) in subsection (1), the words "or (3)"; (b) in subsection (2), the words "354(1) or" and "356A, 357 or", and paragraph (c) of that subsection and the word "and" immediately preceding it; and (c) subsections (3), (4), (6) and (7). Section 372. In section 373- (a) in subsection (1), the words "section 356A, section 357(1) or"; (b) subsections (3) and (4); (c) in subsection (5), the words from "and" to "also fulfilled"; and (d) in subsection (7), the words from "and" to the end. In section 374, subsection (1)(c) and, in subsection (2), the words "(c) or". Section 375(9) and (10). Section 375A. In section 376- (a) in subsection (3), the words from "and" to the end; and (b) subsection (6). Section 377. Section 378(1), (2) and (4). In section 379- (a) in the definition of "qualifying lender", the words "to (6)"; and (b) in the definition of "regulations", the words "except in sections 378(1) and (2)". Section 477A(8). In section 488- (a) in subsection (1), paragraph (c); (b) in subsection (2), paragraph (b) and the word "and" immediately preceding it; (c) in subsection (4), the words "a member or of"; and (d) subsection (12). In section 828(4), "377(8)".
1988 c. 39.
The Finance Act 1988.
Sections 42 to 44. In Schedule 3, paragraph 14.
1990 c. 29.
The Finance Act 1990.
In Schedule 14, paragraph 6.
1992 c. 12.
The Taxation of Chargeable Gains Act 1992.
In section 222(8)(a), the words from "within" to "Act".
1993 c. 34.
The Finance Act 1993.
Section 56. Section 57(1), (2), (4) and (6).
1994 c. 9.
The Finance Act 1994.
Section 81(3) and (8). In Schedule 9, paragraphs 7(1) and 10(2). In Schedule 17, paragraph 3.
1995 c. 4.
The Finance Act 1995.
In section 42, subsection (1) and, in subsection (2), paragraphs (b) to (e). In Schedule 6, paragraph 18.
1996 c. 8.
The Finance Act 1996.
In Schedule 20, paragraph 28(5). In Schedule 21, paragraphs 8 and 9.
1997 c. 58.
The Finance (No. 2) Act 1997.
Section 15.
1. The repeals in section 375 of the Taxes Act 1988 have effect in accordance with paragraph 18(1) of Schedule 4 to this Act.
2. The repeals in section 488 of that Act have effect in accordance with paragraph 18(2) of that Schedule.
3. The repeal in the Taxation of Chargeable Gains Act 1992 has effect in accordance with paragraph 18(4) of that Schedule.
4. The other repeals have effect in relation to any payment of interest falling within subsection (3) or (4) of section 38 of this Act.
(8) CONDITIONAL ACQUISITION OF SHARES
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Section 140A(2).
This repeal applies in relation to shares acquired on or after the day on which this Act is passed.
(9) MOBILE TELEPHONES
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 154(2)(b), "159A". Section 159A. Section 200AA(3).
1991 c. 31.
The Finance Act 1991.
Section 30.
1993 c. 34.
The Finance Act 1993.
Section 74(2). In Schedule 4, paragraph 5.
These repeals have effect for the year 1999-00 and subsequent years of assessment.
(10) PRP AND AGRICULTURAL PAY
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Section 175(1)(c) and (4). In section 178(1), paragraph (d) and the word "or" immediately preceding it.
These repeals have effect in accordance with section 46 of this Act.
(11) SUB-CONTRACTORS IN THE CONSTRUCTION INDUSTRY
Chapter
Short title
Extent of repeal
1998 c. 36.
The Finance Act 1998.
In Schedule 8, paragraphs 3 to 5.
This repeal has effect in accordance with section 53 of this Act.
(12) GIFTS IN KIND TO CHARITIES
Chapter
Short title
Extent of repeal
1998 c. 36.
The Finance Act 1998.
Section 47.
This repeal has effect in relation to gifts made on or after the day on which this Act is passed.
(13) GIFTS OF MONEY TO RELIEVE REFUGEE POVERTY
Chapter
Short title
Extent of repeal
1998 c. 36.
The Finance Act 1998.
In section 48- (a) in subsection (2), the word "and" at the end of paragraph (a); and (b) in subsection (8), the definition of "the first designation date".
These repeals have effect in relation to gifts made on or after 6th April 1999.
(14) SECONDMENT OF EMPLOYEES TO EDUCATIONAL ESTABLISHMENTS
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 86(3), the words "and before 1st April 1997".
This repeal has effect in accordance with section 58 of this Act.
(15) VOCATIONAL TRAINING RELIEF
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 265(3), paragraph (e) and the word "or" immediately preceding it.
1991 c. 31.
The Finance Act 1991.
Sections 32 and 33.
1994 c. 9.
The Finance Act 1994.
Section 84.
1996 c. 8.
The Finance Act 1996.
In section 129- (a) subsection (1)(b); (b) in subsection (2), the words "section 32(5)(b) of the 1991 Act"; and (c) subsections (4) and (6). Section 144. In Schedule 18, paragraph 14.
1997 c. 44.
The Education Act 1997.
In Schedule 7, paragraph 6.
Section 59(3)(b) of this Act shall apply in relation to these repeals as it applies in relation to subsection (2) of that section.
(16) RELEVANT DISCOUNTED SECURITIES
Chapter
Short title
Extent of repeal
1996 c. 8.
The Finance Act 1996.
In Schedule 13, paragraph 3(5).
This repeal has effect in accordance with section 65(8) to (12) of this Act.
(17) COURT COMMON INVESTMENT FUNDS
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Section 328. Section 468AA(3). In section 720(5), the second sentence.
The repeal of section 328 of the Taxes Act 1988 and the repeal in 720(5) of that Act have effect in accordance with section 68 of this Act.
&(18) nbsp; EIS DEFERRED GAINS
Chapter
Short title
Extent of repeal
1992 c. 12.
The Taxation of Chargeable Gains Act 1992.
In Schedule 5B, in paragraph 19(1), the definition of "relevant shares".
This repeal has effect in accordance with section 73 of this Act.
(19) ADVANCE CORPORATION TAX: CONSEQUENCES OF ABOLITION
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In Schedule 16- (a) in paragraph 4(1), the words "Subject to sub-paragraph (3) below,"; and (b) paragraph 4(3).
1990 c. 29.
The Finance Act 1990.
In Schedule 14, paragraph 13.
These repeals have effect in accordance with section 91 of this Act.
(20) GROUP RELIEF: REDUCTION IN SURRENDERABLE AMOUNT.
Chapter
Short title
Extent of repeal
1990 c. 29.
The Finance Act 1990.
Section 96.
This repeal has effect in accordance with section 92 of this Act.
(21) COMPANY TAX RETURNS, ETC.
Chapter
Short title
Extent of repeal
1970 c. 9.
The Taxes Management Act 1970.
In section 43A(1)(a), the word "where".
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Section 411A.
1990 c. 1.
The Capital Allowances Act 1990.
In section 145(3), the words "to which section 42 of the Taxes Management Act 1970 applies".
1990 c. 29.
The Finance Act 1990.
Section 101.
These repeals have effect in accordance with section 93 of this Act.
PART IV
OIL TAXATION
(1) PRT RETURNS
Chapter
Short title
Extent of repeal
1987 c. 51.
The Finance (No. 2) Act 1987.
In section 101(2), paragraph (b) and the word "and" immediately preceding it.
This repeal has effect in relation to any chargeable period ending on or after 30th June 1999.
(2) BUSINESS ASSETS: ROLL-OVER RELIEF
Chapter
Short title
Extent of repeal
1992 c. 12.
The Taxation of Chargeable Gains Act 1992.
Section 193.
This repeal has effect in accordance with section 103(2) of this Act.
PART V
STAMP DUTY AND STAMP DUTY RESERVE TAX
(1) STAMP DUTY: INTEREST AND PENALTIES ON LATE STAMPING
Chapter
Short title
Extent of repeal
1933 c. 19.
The Finance Act 1933.
In section 42, the words "and subsection (1) of section 15".
1933 c. 28 (N.I.).
The Finance Act (Northern Ireland) 1933.
In section 2, the words "and subsection (1) of section fifteen".
1965 c. 25.
The Finance Act 1965.
Section 91.
1965 c. 16 (N.I.).
The Finance Act (Northern Ireland) 1965.
Section 5.
1984 c. 43.
The Finance Act 1984.
Section 111(4).
1986 c. 41.
The Finance Act 1986.
Section 69(5). Section 72(3).
1. These repeals have effect in relation to instruments executed on or after 1st October 1999, subject to paragraph 2.
2. The repeals do not have effect in relation to transfers or other instruments relating to units under a unit trust scheme.
This does not affect their operation in relation to-
(a) conveyances or transfers on sale of property other than units under a unit trust scheme in relation to which such units form the whole or part of the consideration; and
(b) bearer instruments constituting, or used for transferring, units under a unit trust scheme.
(2) STAMP DUTY: CHARGING PROVISIONS AND RATES OF DUTY
In Part VI of Schedule 15, the provision amending section 33(1) of the Finance Act 1970.
1980 c. 48.
The Finance Act 1980.
Section 95.
1982 c. 39.
The Finance Act 1982.
Section 128.
1984 c. 43.
The Finance Act 1984.
Section 109. Section 111(1).
1986 c. 41.
The Finance Act 1986.
Sections 64 and 65. Section 78(1) to (6), (8) and (10) to (14). In section 79- (a) subsection (1); (b) subsections (9) to (11); and (c) in subsection (12), the words "(10) and (14)". Section 80.
1987 c. 16.
The Finance Act 1987.
Section 49. Section 50(4) and (5). Section 51.
1988 c. 39.
The Finance Act 1988.
Sections 140 and 141.
1989 c. 26.
The Finance Act 1989.
Section 173.
1991 c. 31.
The Finance Act 1991.
Section 115.
1992 c. 2.
The Stamp Duty (Temporary Provisions) Act 1992.
The whole Act.
1993 c. 34.
The Finance Act 1993.
Section 201.
1994 c. 9.
The Finance Act 1994.
Section 241(3) to (5).
1996 c. 8.
The Finance Act 1996.
Section 188(2). In Schedule 40, paragraph 2.
1997 c. 58.
The Finance (No. 2) Act 1997.
Section 49.
1998 c. 36.
The Finance Act 1998.
Section 149.
1999 c. 16.
The Finance Act 1999.
Section 111.
1. These repeals have effect in relation to instruments executed, or bearer instruments issued, on or after 1st October 1999, subject to paragraph 2.
2. The repeals do not have effect in relation to transfers or other instruments relating to units under a unit trust scheme.
This does not affect their operation in relation to-
(a) conveyances or transfers on sale of property other than units under a unit trust scheme in relation to which such units form the whole or part of the consideration; and
(b) bearer instruments constituting, or used for transferring, units under a unit trust scheme.
(3) STAMP DUTY: PENALTIES OTHER THAN ON LATE STAMPING
Chapter
Short title
Extent of repeal
1891 c. 38.
The Stamp Duties Management Act 1891.
In section 13, the words from "shall be guilty of felony" to the end. Section 26.
1891 c. 39.
The Stamp Act 1891.
Section 121.
1898 c. 46.
The Revenue Act 1898.
Section 7(5).
1986 c. 41.
The Finance Act 1986.
Section 68(6). Section 71(6).
These repeals have effect in relation to things done or omitted on or after 1st October 1999.
(4) STAMP DUTY: OBSOLETE ENACTMENTS
Chapter
Short title
Extent of repeal
1891 c. 38.
The Stamp Duties Management Act 1891.
Sections 2(2) and (3). Sections 3 to 6. Section 8. Section 9(2) and (3). In section 11, the words from "deducting therefrom" to the end. Section 12. Sections 17 to 20. Section 25.
These repeals come into force on 1st October 1999.
(5) STAMP DUTY: UNIT TRUSTS
Chapter
Short title
Extent of repeal
1946 c. 64.
The Finance Act 1946.
Sections 54 to 57.
1946 c. 17 (N.I.).
The Finance (No. 2) Act (Northern Ireland) 1946.
Sections 25 to 28.
1963 c. 18.
The Stock Transfer Act 1963.
In section 2(3)(a), the words "and section 56(4) of the Finance Act 1946".
1963 c. 24 (N.I.).
The Stock Transfer Act (Northern Ireland) 1963.
In section 2(3)(a), the words "and section 27(4) of the Finance (No. 2) Act (Northern Ireland) 1946".
1963 c. 25.
The Finance Act 1963.
Section 65(2).
1963 c. 22 (N.I.).
The Finance Act (Northern Ireland) 1963.
Section 14(2).
1980 c. 48.
The Finance Act 1980.
Section 101.
1981 c. 35.
The Finance Act 1981.
Section 110.
1986 c. 41.
The Finance Act 1986.
Section 90(2).
1988 c. 39.
The Finance Act 1988.
Section 144(3). In Schedule 13, paragraph 21.
1989 c. 26.
The Finance Act 1989.
Section 174.
1990 c. 29.
The Finance Act 1990.
In section 109- (a) subsection (2)(c) and (d); (b) subsection (6)(a) and (b); and (c) subsection (9). Section 113(4).
1992 c. 41.
The Charities Act 1992.
In Schedule 6, paragraph 2.
1993 c. 10.
The Charities Act 1993.
In Schedule 6, paragraph 5.
1999 c. 16.
The Finance Act 1999.
In Schedule 17, paragraphs 4 and 5.
1. These repeals have effect in relation to instruments executed on or after 6th February 2000.
2. The repeals of section 57(1A) and (1B) of the Finance Act 1946 and section 28(1A) and (1B) of the Finance (No.2) Act (Northern Ireland) 1946 have effect subject to paragraph 17(4) of Schedule 19 (saving for existing regulations).
(6) REPEALS HAVING EFFECT ON ABOLITION DATE
Chapter
Short title
Extent of repeal
1999 c. 16.
The Finance Act 1999.
Section 113. Sections 116 to 121. In section 123(1) and (2), paragraph (b) and the word "and" immediately preceding it. In Schedule 13- (a) paragraph 3; (b) in paragraph 4, the words "in the case of any other conveyance or transfer on sale"; (c) paragraph 7(1)(b)(ii) to (iv); (d) paragraph 24(a), (b) and (d). In Schedule 14, paragraphs 5, 8, 12, 13, 16 to 21 and 23. Schedule 15. In Schedule 16, paragraphs 2 to 11. In Schedule 17, paragraphs 6 to 8. In Schedule 19- (a) Parts I to III; (b) in Part IV, the words "and the enactments relating to stamp duty reserve tax" in paragraphs 14(1), 15, 16, 17(1) and 18(1).
These repeals have effect-
(a) so far as they relate to stamp duty on bearer instruments, in accordance with section 107 of the Finance Act 1990;
(b) so far as they relate to stamp duty on instruments other than bearer instruments, in accordance with section 108 of that Act;
(c) so far as they relate to stamp duty reserve tax, in accordance with section 110 of that Act.
PART VI
INTEREST ON CUSTOMS DUTY ETC
Chapter
Short title
Extent of repeal
1996 c. 8.
The Finance Act 1996.
In section 197(2), the word "and" at the end of paragraph (d).
PART VII
ELECTRONIC COMMUNICATIONS
Chapter
Short title
Extent of repeal
1970 c. 9
The Taxes Management Act 1970.
Section 115A. Schedule 3A.
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 203(10), the words from "and, in particular" onwards. Section 566(5).
1995 c. 4.
The Finance Act 1995.
Section 153. Schedule 28.
1998 c. 36.
The Finance Act 1998.
In Schedule 19, paragraph 43.
1. Subsection (4) of section 133 of this Act shall apply in relation to these repeals as it applies in relation to subsection (3) of that section.
2. Without prejudice to section 17(2) of the Interpretation Act 1978, any provision made by regulations under an enactment to which any of these repeals relates shall have effect, on and after the coming into force of the repeal and to the extent that it could have been made under section 132 or 133 of this Act, as if it were a provision made under that section of this Act.
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