A6.334 Grants, Subsidies, Licences And Approvals

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Commentary

Administration and compliance

A person who:

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(a)�� makes payments of grants or subsidies out of public funds¹, or
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(b)�� issues licences or approvals, or who maintains a register²

is a relevant data-holder.

A payment is made out of public funds if it is provided, directly

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D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

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A6.334 Grants, subsidies, licences and approvals

Administration and compliance

D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

E1.1435 Appealing transactions in securities counteraction notices

C1.511 Use of Mansworth v Jelley losses

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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A6.334 Grants, subsidies, licences and approvals

Administration and compliance

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