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Contents

    The Bill is divided into two volumes. Volume I contains the Clauses and Schedules
    1 to 3 to the Bill. Volume II contains Schedules 4 to 26 to the Bill.

  1. Part 1

    Charges, rates, allowances etc

    1. Income tax

      1. 1. Charge and main rates for 2011-12

      2. 2. Basic rate limit for 2011-12

      3. 3. Personal allowance for 2011-12 for those aged under 65

    2. Corporation tax

      1. 4. Main rate for financial year 2011

      2. 5. Charge and main rate for financial year 2012

      3. 6. Small profits rate and fractions for financial year 2011

      4. 7. Increase in rate of supplementary charge

    3. Capital gains tax

      1. 8. Annual exempt amount

      2. 9. Entrepreneurs’ relief

    4. Capital allowances

      1. 10. Plant and machinery writing-down allowances

      2. 11. Annual investment allowance

      3. 12. Short-life assets

    5. Alcohol duties

      1. 13. Rates of alcoholic liquor duties

      2. 14. General beer duty: reduced rate for lower strength beer

      3. 15. New high strength beer duty

    6. Tobacco duties

      1. 16. Rates of tobacco products duty

    7. Gambling duties

      1. 17. Rates of gaming duty

      2. 18. Amusement machine licence duty

    8. Fuel duties

      1. 19. Fuel duties: rates of duty and rebates from 23 March 2011

      2. 20. Fuel duties: rates of duty and rebates from 1 January 2012

    9. Vehicle excise duty

      1. 21. VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

      2. 22. VED rates for certain goods vehicles without road-friendly suspension

    10. Environmental taxes

      1. 23. Rates of climate change levy

      2. 24. Rate of aggregates levy

      3. 25. Standard rate of landfill tax

  2. Part 2

    Income tax, corporation tax and capital gains tax

    1. Anti-avoidance provisions

      1. 26. Employment income provided through third parties

      2. 27. Tainted charity donations

      3. 28. Amounts not fully recognised for accounting purposes

      4. 29. Loan relationships involving connected debtor and creditor

      5. 30. Group mismatch schemes

      6. 31. Company ceasing to be member of group: availability of relief

      7. 32. Leasing businesses

      8. 33. Long funding finance leases

      9. 34. Investment companies

    2. Exemptions and reliefs

      1. 35. Reduction in childcare relief for higher earners

      2. 36. Childcare: salary sacrifice etc and the national minimum wage

      3. 37. Accommodation expenses of MPs

      4. 38. Experts seconded to European Union bodies

      5. 39. Employment income: exemption for fees relating to monitoring schemes

      6. 40. Individual investment plans for children

      7. 41. Gift aid: increase of limits on total value of benefits associated with gifts

      8. 42. Enterprise investment scheme: amount of relief

      9. 43. Relief for expenditure on R&D by SMEs

    3. Chargeable gains

      1. 44. Value shifting

      2. 45. Company ceasing to be member of a group

      3. 46. Pre-entry losses

    4. Foreign profits

      1. 47. Controlled foreign companies

      2. 48. Profits of foreign permanent establishments etc

    5. Investment trusts

      1. 49. Meaning of “investment trust”

      2. 50. Power to make provision about treatment of transactions

    6. Miscellaneous

      1. 51. Taxable benefits: calculating the appropriate percentage for cars

      2. 52. Furnished holiday lettings

      3. 53. Leases and changes to accounting standards

      4. 54. Leasing companies: withdrawal of election

      5. 55. Companies with small profits: associated companies

      6. 56. Insurance companies: apportionment of amounts brought into account

      7. 57. Tonnage tax: capital allowances in respect of ship leasing

      8. 58. Transfer pricing: application of OECD principles

      9. 59. Offshore funds

      10. 60. Index-linked gilt-edged securities

  3. Part 3

    Oil

    1. 61. PRT: areas treated as continuing to be oil fields

    2. 62. Intangible fixed assets: oil licences

    3. 63. Reduction of supplementary charge for certain new oil fields

    4. 64. Chargeable gains: oil activities

  4. Part 4

    Pensions

    1. 65. Benefits under pension schemes

    2. 66. Annual allowance charge

    3. 67. Lifetime allowance charge

    4. 68. Borrowing by section 67 pension scheme

    5. 69. Exemption from tax on interest on unpaid relevant contributions

    6. 70. Power to make further provision about section 67 pension scheme

    7. 71. Tax provision consequential on Part 1 of Pensions Act 2008 etc

    8. 72. Foreign pensions of UK residents

  5. Part 5

    Bank levy

    1. 73. The bank levy

  6. Part 6

    Other taxes

    1. Value added tax

      1. 74. Business samples

      2. 75. Zero-rating: splitting of supplies

      3. 76. Academies

      4. 77. Relief from VAT on imported goods of low value

    2. Climate change levy

      1. 78. Supplies of commodities to be used in producing electricity

      2. 79. Northern Ireland gas supplies

      3. 80. Power to suspend exemption for supplies used in recycling processes

    3. Aggregates levy

      1. 81. Transitional tax credit

    4. Stamp duty land tax

      1. 82. Prevention of avoidance

      2. 83. Transfers involving multiple dwellings

    5. Stamp duty reserve tax

      1. 84. Interests in collective investment schemes

  7. Part 7

    Administration etc

    1. 85. Security for payment of PAYE

    2. 86. Data-gathering powers

    3. 87. Mutual assistance for recovery of taxes etc

  8. Part 8

    Miscellaneous provisions

    1. 88. Amendments of section 1 of the Provisional Collection of Taxes Act 1968

    2. 89. Specified investments

    3. 90. Machine games duty

    4. 91. Redundant reliefs

  9. Part 9

    Final provisions

    1. 92. Interpretation

    2. 93. Short title

    1. Schedule 1

      New high strength beer duty

    2. Schedule 2

      Employment income provided through third parties

    3. Schedule 3

      Tainted charity donations

      1. Part 1

        Income tax

      2. Part 2

        Corporation tax

      3. Part 3

        Capital gains tax

      4. Part 4

        Consequential amendments

      5. Part 5

        Commencement and transitional provision

    4. Schedule 4

      Amounts not fully recognised for accounting purposes

    5. Schedule 5

      Group mismatch schemes

    6. Schedule 6

      Leasing businesses

    7. Schedule 7

      Investment companies

    8. Schedule 8

      Reduction in childcare relief for higher earners

    9. Schedule 9

      Value shifting

    10. Schedule 10

      Company ceasing to be member of group

    11. Schedule 11

      Pre-entry losses

    12. Schedule 12

      Controlled foreign companies

      1. Part 1

        Exemptions for companies with limited UK connection

      2. Part 2

        Amendment of small chargeable profits exception

      3. Part 3

        Temporary exemption following reorganisation etc

      4. Part 4

        Holding companies: extension of transitional provision

      5. Part 5

        Minor and consequential amendments

      6. Part 6

        Commencement and transitional provision

    13. Schedule 13

      Profits of foreign permanent establishments etc

      1. Part 1

        Amendments of CTA 2009

      2. Part 2

        Amendments of other Acts

      3. Part 3

        Commencement and transitional provision

    14. Schedule 14

      Furnished holiday lettings

      1. Part 1

        Income tax

      2. Part 2

        Corporation tax

      3. Part 3

        Capital allowances

      4. Part 4

        Chargeable gains

    15. Schedule 15

      Chargeable gains: oil activities

      1. Part 1

        Licence swaps

      2. Part 2

        Reinvestment of ring fence assets

    16. Schedule 16

      Benefits under pension schemes

      1. Part 1

        Changes to benefits available under pension schemes etc

      2. Part 2

        Consequential amendments

      3. Part 3

        Commencement and transitional provision

    17. Schedule 17

      Annual allowance charge

      1. Part 1

        Amendments

      2. Part 2

        Commencement and transitional provision

    18. Schedule 18

      Lifetime allowance charge

      1. Part 1

        Amendments

      2. Part 2

        Commencement and transitional provision

    19. Schedule 19

      The bank levy

      1. Part 1

        Introduction

      2. Part 2

        Charging of bank levy

      3. Part 3

        Groups covered by the bank levy

      4. Part 4

        Chargeable equity and liabilities

      5. Part 5

        Supplementary provision

      6. Part 6

        Collection and management

      7. Part 7

        Double taxation relief

      8. Part 8

        Definitions

      9. Part 9

        Power to make consequential changes

    20. Schedule 20

      Supplies of commodities to be used in producing electricity

    21. Schedule 21

      Prevention of SDLT avoidance

    22. Schedule 22

      Transfers involving multiple dwellings

    23. Schedule 23

      Data-gathering powers

      1. Part 1

        Power to obtain data

      2. Part 2

        Relevant data-holders

      3. Part 3

        Appeals against data-holder notices

      4. Part 4

        Penalties

      5. Part 5

        Miscellaneous provision and interpretation

      6. Part 6

        Consequential provisions

      7. Part 7

        Application of this Schedule

    24. Schedule 24

      Amendments of Schedule 36 FA 2008

    25. Schedule 25

      Mutual assistance for recovery of taxes etc

    26. Schedule 26

      Redundant reliefs

      1. Part 1

        Income tax and corporation tax

      2. Part 2

        Stamp duty

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Contents page 1-9 10-11 20-11 30-11 40-11 50-11 60-11 70-11 80-11 90-11 Last page