Session 2010 - 12
Internet Publications
Other Bills before Parliament
|
|
| |
|
| |
The Bill is divided into three volumes. Volume I contains the Clauses to the Bill. |
| |
Volume II contains Schedules 1 to 19 to the Bill. Volume III contains Schedules 20 |
| |
| |
EUROPEAN CONVENTION ON HUMAN RIGHTS |
| |
Mr Chancellor of the Exchequer has made the following statement under section |
| |
19(1)(a) of the Human Rights Act 1998: |
| |
| |
In my view the provisions of the Finance (No. 4) Bill are compatible with the |
| |
| |
|
| |
| |
|
|
|
| |
| |
|
| |
The Bill is divided into three volumes. Volume I contains the Clauses to the Bill. |
| |
Volume II contains Schedules 1 to 19 to the Bill. Volume III contains Schedules 20 |
| |
| |
| |
| |
Income tax, corporation tax and capital gains tax |
| |
| |
Income tax and corporation tax charges and rate bands |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
|
| |
| |
|
| |
|
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
|
| |
|
| |
|
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
Insurance companies carrying on long-term business |
| |
| |
| |
Outline of provisions of Part |
| |
| |
Meaning of “life assurance business” |
| |
| |
|
| |
|
| |
|
Meaning of “basic life assurance and general annuity business” |
| |
| |
| |
| |
| |
| |
| |
Meaning of “long-term business” and “PHI business” |
| |
| |
Meaning of contract of “insurance” or “long-term insurance” and “insurance company” |
| |
| |
| |
| |
Charge to tax on I - E basis etc |
| |
| |
| |
| |
BLAGAB taxed on I - E basis |
| |
| |
| |
| |
Non-BLAGAB long-term business |
| |
| |
| |
| |
| |
| |
| |
| |
Definitions of expressions comprising “I” |
| |
| |
| |
|
| |
|
| |
|
Definitions of expressions comprising “E” |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
Special rules applying to I - E basis |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
Non-BLAGAB allowable losses |
| |
| |
Overseas life insurance companies |
| |
| |
| |
Apportionment rules for I - E charge |
| |
| |
| |
Allocation of income, losses and expenses |
| |
| |
Allocation of chargeable gains and allowable losses on disposals of assets |
| |
| |
| |
|
| |
|