Obsolete statements applicable to individuals and companies (Income Tax and Corporation Tax)
Published 1 January 2014
© Crown copyright 2014
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| Title | Year | Ref | Notes |
|---|---|---|---|
| Offshore funds | 1986 | SP02/86 | |
| Payment of life assurance premiums on which commission is payable to the policyholder | 1979 | SP03/79 | Replaced by SP5/95 |
| Expenditure on producing films and certain similar assets | 1979 | SP09/79 | |
| Industrial buildings allowance: industrial workshops constructed for separate letting to small businesses | 1980 | SP04/80 | |
| Small workshops allowance | 1980 | SP06/80 | |
| Stock relief: deferment of recovery charges: definition of net indebtedness in pragraph 1(5), schedule 7, FA 1980 | 1980 | SP08/80 | |
| Liability under chapter II of part XIII, ICTA 1988, on gains arising on life and capital redemption policies and life annuities | 1980 | SP11/80 | |
| Securities dealt in on the Stock Exchange Unlisted Securities Market: status and valuation for tax purposes | 1980 | SP18/80 | |
| Contributions to retirement benefit schemes on termination of employment | 1981 | SP02/81 | |
| Stock relief: recovery charges when level of trading is negligible | 1981 | SP04/81 | |
| Additional redundancy payments | 1981 | SP11/81 | |
| Tax treatment of expenditure on films and certain similar assets | 1983 | SP02/83 | |
| Business Expansion Scheme: overseas activities | 1983 | SP07/83 | Superseded by SP7/86 |
| Section 124, ICTA 1988: interest on quoted eurobonds | 1984 | SP08/84 | |
| Tax treatment of expenditure on films and certain similar assets | 1985 | SP02/85 | |
| Exchange rate fluctuations | 1985 | SP03/85 |
| Title | Year | Ref | Notes |
|---|---|---|---|
| Business expansion scheme: overseas activities | 1987 | SP04/87 | |
| Capital allowances: hotels | 1987 | SP09/87 | |
| Stocks and long-term contracts | 1990 | SP03/90 | |
| Tax treatment of transactions in financial futures and options | 1991 | SP14/91 | |
| Treatment of investment managers and their overseas clients | 1991 | SP15/91 | Replaced by SP1/01 |
| Profit-related pay: use of pool determination formulae | 1992 | SP07/92 | |
| Tax treatment of expenditure on films and certain similar asset | 1993 | SP01/93 | Replaced by SP1/98 |
| Title | Year | Ref | Notes |
|---|---|---|---|
| Capital allowances: notification of expenditure on machinery and plant made outside the normal time limit | 1994 | SP06/94 | |
| Application of foreign exchange and financial instruments legislation to partnerships which include companies | 1994 | SP09/94 | |
| Taxation of receipts of insurance and personal pension schemes commissions | 1995 | SP05/95 | Superseded by SP4/97 |
| Tax treatment of expenditure on films | 1998 | SP01/98 | |
| Advance Agreements Unit | 2007 | SP02/07 | Superseded by SP2/12 |
| Title | Year | Ref | Notes |
|---|---|---|---|
| Furnished lettings: wear and tear allowance | A19 | Replaced by ESC B47 | |
| Stock relief: treatment of VAT | B02 | ||
| Stock relief: withdrawal of claim | B03 | ||
| Stock and work in progress: changes in the basis of valuing long term contract work in progress | B04 | ||
| Stock and work in progress: changes in accountancy practice (SSAP9) | B05 | ||
| Stock relief: completed work in progress of builders | B07 |