Commentary

B6.780 ATED—miscellaneous amendments and transitory provision

Business tax
Business tax | Commentary

B6.780 ATED—miscellaneous amendments and transitory provision

Business tax | Commentary

ATED—Supplementary

B6.780 ATED—miscellaneous amendments and transitory provision

The ATED legislation contains provisions which make certain amendments to other legislation and special rules for the first chargeable period, ie that beginning on 1 April 20131.

ATED—miscellaneous amendments

The amendments to other legislation provide for ATED to be included:

  1.  

    •     in the taxes in the Provisional Collection of Taxes Act 1968 (see A1.104)2

  2.  

    •     within the provisions3 relating to the disclosure of tax avoidance schemes4

  3.  

    •     as one of the taxes to which the definitions of 'charity', 'charitable company' and 'charitable trust' in FA 2010, Sch 6 apply (see Division B5.8)5

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