Search statutes for “tax” | Esheria

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legal-2026.07.26-907

  1. Provision text match · Northern Ireland · en

    The Social Security (Northern Ireland) Order 1993

    unknown Order Document — The Social Security (Northern Ireland) Order 1993

    The Social Security (Northern Ireland) Order 1993

    r shall come into operation on the seventh day after the day on which it is made. . . . Article 5 shall not have effect with respect to any tax year before the tax year 1993-94. Para.(4) rep. by 1993 c. 49 The Interpretation Act (Northern Ireland) 1954 shall apply to Article 1 and the following provisions of this Order as it applies to a Measure of the North

    Topics: funding, government payments, statutory instruments

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  2. Provision text match · Northern Ireland · en

    The Social Security (Contributions)(Northern Ireland) Order 1991

    unknown Order Document — The Social Security (Contributions)(Northern Ireland) Order 1991

    The Social Security (Contributions)(Northern Ireland) Order 1991

    s Order is made shall come into operation on the day on which that enactment comes into operation. This Order has effect in relation to the tax year beginning with 6th April 1991 and subsequent tax years; and in this paragraph “tax year” has the meaning assigned to it by Schedule 17 to the Social Security (Northern Ireland) Act 1975 (in this Order referred t

    Topics: benefits in kind, company cars, employer contributions, payroll contributions

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  3. Provision text match · Northern Ireland · en

    Finance Act (Northern Ireland) 1961

    unknown Act or statute Document — Finance Act (Northern Ireland) 1961

    Finance Act (Northern Ireland) 1961

    Finance Act (Northern Ireland) 1961 An Act to amend the law relating to estate duty, stamp duties and certain duties of excise (including duties on mechanically-propelled vehicles, entertainments duty and pool betting duty); to impose an excise duty on certain advertisements inserted for payment in television programmes; to provide for the making of certain

    Topics: duties, exemptions, tax

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  4. Provision text match · Northern Ireland · en

    Agricultural Research Station Act (Northern Ireland) 1931(repealed)

    unknown Act or statute Document — Agricultural Research Station Act (Northern Ireland) 1931(repealed)

    Agricultural Research Station Act (Northern Ireland) 1931(repealed)

    Agricultural Research Station Act (Northern Ireland) 1931(repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The scheduled agreement is hereby confirmed and shall have effect as if enacted in this Act. No stamp duty shall be charged on the scheduled agreement. This Act may be cited as the Agricultural Research Station Act (Northern Ire

    Topics: citation, statutory interpretation, tax

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  5. Provision text match · Northern Ireland · en

    Legitimacy Act (Northern Ireland) 1928

    unknown Act or statute Document — Legitimacy Act (Northern Ireland) 1928

    Legitimacy Act (Northern Ireland) 1928

    Legitimacy Act (Northern Ireland) 1928 An Act to amend the law relating to children born out of wedlock. A child is legitimate by virtue of a civil partnership between the natural parents of the child if, had the civil partnership been a marriage (and all other circumstances were the same), the child would have been legitimate at common law by virtue of the

    Topics: inheritance, legitimation, maintenance, property rights

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  6. Provision text match · Northern Ireland · en

    The Solicitors (Amendment) (Northern Ireland) Order 1989

    unknown Order Part document.segment-2 — The Solicitors (Amendment) (Northern Ireland) Order 1989 — segment 2

    The Solicitors (Amendment) (Northern Ireland) Order 1989 — segment 2

    and to Articles 66 to 68, the costs of a solicitor in any case where a contentious business agreement has been made shall not be subject to taxation or to the provisions of Article 71E. Subject to paragraph (3), a contentious business agreement shall not affect the amount of, or any rights or remedies for the recovery of, any costs payable by the client to,

    Topics: appeals, client complaints, contentious business agreements, disciplinary sanctions

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  7. Provision text match · Northern Ireland · en

    Pensions (No. 2) Act (Northern Ireland) 2008

    unknown Act or statute Part document.segment-7 — Pensions (No. 2) Act (Northern Ireland) 2008 — segment 7

    Pensions (No. 2) Act (Northern Ireland) 2008 — segment 7

    on Fund Compensation) (Northern Ireland) Regulations 2023 (S.I. 2023/1312), regs. 1(2), 4 Sch. 4 para. 12(1)(d) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 12(a) Words in Sch. 4 para. 12(4) omitted (18.11

    Topics: automatic enrolment, commutation, compliance notices, employer compliance

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  8. Provision text match · Northern Ireland · en

    Solicitors (Northern Ireland) Order 1976

    unknown Order Part document.segment-3 — Solicitors (Northern Ireland) Order 1976 — segment 3

    Solicitors (Northern Ireland) Order 1976 — segment 3

    and to Articles 66 to 68, the costs of a solicitor in any case where a contentious business agreement has been made shall not be subject to taxation or to the provisions of Article 71E. Subject to paragraph (3), a contentious business agreement shall not affect the amount of, or any rights or remedies for the recovery of, any costs payable by the client to,

    Topics: accounting/reporting, appeals, client costs, client funds

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  9. Provision text match · Northern Ireland · en

    Finance Act (Northern Ireland) 1936

    unknown Act or statute Document — Finance Act (Northern Ireland) 1936

    Finance Act (Northern Ireland) 1936

    twithstanding any special provisions to the contrary contained in any enactment relating to His Majesty's revenue consisting of transferred taxes, apply to all informations, complaints and other summary proceedings under or by virtue of any such enactment. Subs. (2) rep. by SLR (NI) 1954 In this Act, unless the context otherwise requires, the following expre

    Topics: death duties, excise, land lettings, land transfers

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  10. Provision text match · Northern Ireland · en

    Finance Act (Northern Ireland) 1954

    unknown Act or statute Document — Finance Act (Northern Ireland) 1954

    Finance Act (Northern Ireland) 1954

    is not chargeable with any duty or that it is duly stamped. Subs. (5) repeals s. 2 of 1954 c. 3 (NI) Chapter 6 of Part 5 of the Corporation Tax Act 2010 shall apply for the purposes of paragraphs (b) and (c) of subsection (3AA) as it applies for the purposes of section 151(4)(a) and (b) of that Act; but this is subject to subsection (7). In determining for t

    Topics: corporate transactions, property transfers

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  11. Provision text match · Northern Ireland · en

    Pensions Act (Northern Ireland) 2008

    unknown Act or statute Part document.segment-1 — Pensions Act (Northern Ireland) 2008 — segment 1

    Pensions Act (Northern Ireland) 2008 — segment 1

    . The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act. But the m

    Topics: GMP conversion, benefit calculation, contracting-out, contribution conditions

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  12. Provision text match · Northern Ireland · en

    Finance Act (Northern Ireland) 1966

    unknown Act or statute Document — Finance Act (Northern Ireland) 1966

    Finance Act (Northern Ireland) 1966

    rged on fuel used in operating such services; to provide for the payment of grants to housing associations for affording relief from income tax, profits tax and corporation tax payable by such associations; and to make further provision in connection with finance. Part I(ss.1‐3)—Estate Duty S. 4 rep. by 1985 c. 54 S. 5 rep. by 1989 c. 26 Part III(ss.6—8) rep

    Topics: bus service grants, false statements, fuel duty relief, records compliance

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  13. Provision text match · Northern Ireland · en

    The Social Security (Northern Ireland) Order 1998

    unknown Order Part document.segment-2 — The Social Security (Northern Ireland) Order 1998 — segment 2

    The Social Security (Northern Ireland) Order 1998 — segment 2

    3 above there shall be treated as remuneration derived from an employed earner's employment— any gain on which the earner is chargeable to tax by virtue of section 135 (gains by directors and employees from share options) of the Income and Corporation Taxes Act 1988 ( “the 1988 Act”); any sum paid (or treated as paid) to or for the benefit of the earner whi

    Topics: appeals, appeals and reviews, benefit administration, benefits administration

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  14. Provision text match · Northern Ireland · en

    The Friendly Societies (Northern Ireland) Order 1985

    unknown Order Document — The Friendly Societies (Northern Ireland) Order 1985

    The Friendly Societies (Northern Ireland) Order 1985

    on was business of a description falling within any of paragraphs (a) to (c) of subsection (2) of section 333 of the Income and Corporation Taxes Act 1970 or within any two or all three of those paragraphs taken together. In determining any question as to compliance by an exempt new friendly society with the relevant enactments or as to the validity of any c

    Topics: contract validity, financial limits, life or endowment business

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  15. Provision text match · Northern Ireland · en

    The Education (Student Support) (Northern Ireland) Order 1998

    unknown Order Document — The Education (Student Support) (Northern Ireland) Order 1998

    The Education (Student Support) (Northern Ireland) Order 1998

    ation, for purposes connected with the recovery of amounts under regulations made by virtue of this paragraph, any of the provisions of the Taxes Acts or of regulations under section 684 of the Income Tax (Earnings and Pensions) Act 2003 (PAYE regulations); determining the priority as between deductions falling to be made by virtue of sub-paragraph (a)(i) an

    Topics: information sharing, regulatory powers, student grants, student loans

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  16. Provision text match · Northern Ireland · en

    Church Temporalities Fund Act (Northern Ireland) 1922

    unknown Act or statute Document — Church Temporalities Fund Act (Northern Ireland) 1922

    Church Temporalities Fund Act (Northern Ireland) 1922

    made good by means of deductions from sums payable to the Exchequer of Northern Ireland in respect of the Irish residuary share of reserved taxes. Subs.(2) rep. by 1926 c.16 (NI) This Act may be cited as the Church Temporalities Fund Act (Northern Ireland), 1922.

    Topics: fund management, government payments

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  17. Provision text match · Northern Ireland · en

    The Companies (Northern Ireland) Order 1986 (revoked)

    unknown Order Part document.segment-15 — The Companies (Northern Ireland) Order 1986 (revoked) — segment 15

    The Companies (Northern Ireland) Order 1986 (revoked) — segment 15

    or any sums paid by way of expenses allowance are charged to United Kingdom income tax after the end of the relevant financial year or, in the case of any such sums paid otherwise than to an individual, it does not become clear until the end of the relevant financial year that those sums would be charged to such tax were the person an individual, those sums

    Topics: accounting documents, accounting formats, accounts and reports, accounts disclosure

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  18. Provision text match · Northern Ireland · en

    Pensions Act (Northern Ireland) 2015

    unknown Act or statute Part document.segment-3 — Pensions Act (Northern Ireland) 2015 — segment 3

    Pensions Act (Northern Ireland) 2015 — segment 3

    applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year. A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former s

    Topics: amendments, automatic pension transfers, benefit administration, benefits amendments

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  19. Provision text match · Northern Ireland · en

    Social Security Pensions (Northern Ireland) Order 1975

    unknown Order Document — Social Security Pensions (Northern Ireland) Order 1975

    Social Security Pensions (Northern Ireland) Order 1975

    so much of the rate of the deceased spouse’s guaranteed minimum pension at the relevant time as is attributable to earnings factors for the tax year 1988–89 and subsequent tax years; in the case of any other surviving civil partner's pension, one half of so much of the rate of the deceased civil partner's guaranteed minimum pension at the relevant time as is

    Topics: official pensions, pension increases, survivor pensions

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  20. Provision text match · Northern Ireland · en

    The Pensions (Northern Ireland) Order 1995

    unknown Order Part document.segment-5 — The Pensions (Northern Ireland) Order 1995 — segment 5

    The Pensions (Northern Ireland) Order 1995 — segment 5

    o time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme, “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988, “transfer credits” means rights allowed to a member under the rules of an occupational pension scheme by reference to a transfer to the scheme of, or trans

    Topics: climate-related governance, disclosure, dispute resolution, equal treatment

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