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Deemed receipts or expenses |
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Specific transitional provisions |
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Controlled foreign companies |
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Foreign permanent establishments |
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Northern Ireland long haul rates of duty from 1 November |
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Rates of duty from 1 April 2012 |
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Devolution of Northern Ireland long haul rates of duty |
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Removal of amusement machine licence duty |
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Anti-forestalling charge to VAT |
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Administration and interpretation |
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Reduced-rate supplies on or after 1 April 2011: deemed supply |
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Taxable supplies on or after 1 April 2012 for use in recycling |
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Rates of climate change levy for supplies on or after 1 April |
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support rates and combined heat and power stations |
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Carbon price support rates from 1 April 2014 |
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Electricity produced in combined heat and power stations |
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The future: income tax and capital gains tax |
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The future: inheritance tax |
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Establishing dishonest conduct |
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Power to obtain tax agent’s files etc |
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Sanctions for dishonest conduct |
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Penalties: assessment etc |
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Miscellaneous provision and interpretation |
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Stamp duty and stamp duty land tax |
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Repeal of harbour reorganisation scheme reliefs |
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Payments relating to reductions in pool betting duty |
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Mineral leases or agreements |
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