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House of Commons		 Session 2013 - 14
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Finance Bill

Finance Bill

viii

 

194   

Relief from higher rate

195   

Leases

Landfill tax

196   

Standard rate of landfill tax

Climate change levy

197   

Climate change levy: main rates

198   

Climate change levy: supplies subject to carbon price support rates etc

Insurance premium tax

199   

Contracts that are not taxable

Bank levy

200   

Bank levy: rates from 1 January 2013

201   

Bank levy: rates from 1 January 2014

202   

No deductions for UK or foreign bank levies

Part 5

General anti-abuse rule

203   

General anti-abuse rule

204   

Meaning of “tax arrangements” and “abusive”

205   

Meaning of “tax advantage”

206   

Counteracting the tax advantages

207   

Consequential relieving adjustments

208   

Proceedings before a court or tribunal

209   

Relationship between the GAAR and priority rules

210   

Consequential amendment

211   

Interpretation of Part 5

212   

Commencement and transitional provision

Part 6

Other provisions

Trusts

213   

Trusts with vulnerable beneficiary

Unit trusts

214   

Unauthorised unit trusts

Residence

215   

Statutory residence test

216   

Ordinary residence

 

 

Finance Bill

ix

 

International matters

217   

Controlled foreign companies etc

218   

Agreement between UK and Switzerland

219   

International agreements to improve tax compliance

Disclosure

220   

Disclosure of tax avoidance schemes

Powers

221   

Powers under Proceeds of Crime Act 2002

222   

Definition of “goods” for certain customs purposes

223   

Power to detain goods

224   

Penalty instead of forfeiture of larger ships

225   

Data-gathering from merchant acquirers etc

Payment

226   

Corporation tax: deferral of payment of exit charge

227   

Penalties: late filing, late payment and errors

228   

Overpayment relief: generally prevailing practice exclusion and EU law

229   

Overpayment relief: time limit for claims

Administration

230   

Self assessment: withdrawal of notice to file etc

Part 7

Final provisions

231   

Interpretation

232   

Short title

Schedule 1   —   

Annual investment allowance: periods straddling 1 January

2013 or 1 January 2015

Schedule 2   —   

Tax advantaged employee share schemes

Part 1   —   

Retirement of participants

Part 2   —   

“Good leavers” (other than retirees)

Part 3   —   

Material interest rules

Part 4   —   

Restricted shares

Part 5   —   

Share incentive plans: partnership shares

Part 6   —   

Share incentive plans: dividend shares

Part 7   —   

Share incentive plans: employee share ownership trusts

Part 8   —   

Enterprise management incentives: consequences of

disqualifying events

Schedule 3   —   

Limit on income tax reliefs

Schedule 4   —   

Cash basis for small businesses

Part 1   —   

Main provisions

 

 

Finance Bill

x

 

Part 2   —   

Consequential amendments

Part 3   —   

Commencement and transitional provision

Schedule 5   —   

Deductions allowable at a fixed rate

Schedule 6   —   

Employment income: duties performed in the UK and

overseas

Part 1   —   

Apportionment of earnings

Part 2   —   

Remittance basis of taxation: special mixed fund rules

Part 3   —   

Commencement

Schedule 7   —   

Remittance basis: exempt property

Schedule 8   —   

Gains from contracts for life insurance etc

Schedule 9   —   

Qualifying insurance policies

Part 1   —   

Amendments of Schedule 15 to ICTA etc

Part 2   —   

Restricted relief qualifying policies

Part 3   —   

Information powers

Schedule 10   —   

Transfer of assets abroad

Part 1   —   

Introduction

Part 2   —   

New exemption for genuine transactions etc

Part 3   —   

Amendments relating to the charges under sections 720 and

727

Schedule 11   —   

Deduction of income tax at source etc

Schedule 12   —   

Disguised interest

Schedule 13   —   

Change in ownership of shell company: restriction of relief

Schedule 14   —   

R&D expenditure credits

Part 1   —   

Amendments of CTA 2009

Part 2   —   

Consequential amendments

Part 3   —   

Abolition of certain relief under Part 13 of CTA 2009

Part 4   —   

Commencement and transitional provision

Schedule 15   —   

Tax relief for television production

Part 1   —   

Amendments of CTA 2009

Part 2   —   

Commencement

Schedule 16   —   

Tax relief for video games development

Part 1   —   

Amendments of CTA 2009

Part 2   —   

Commencement

Schedule 17   —   

Television and video games tax relief: consequential

amendments

Schedule 18   —   

Real estate investment trusts: UK REITs which invest in other

UK REITs

Schedule 19   —   

Tax mismatch schemes

Schedule 20   —   

Community amateur sports clubs

Schedule 21   —   

Transitional provision relating to reduction in standard

lifetime allowance etc

Part 1   —   

“Fixed protection 2014”

Part 2   —   

Other provision

Schedule 22   —   

Employee shareholder shares

Part 1   —   

Income tax treatment of employee shareholder shares

Part 2   —   

Capital gains tax exemption for employee shareholder shares

Part 3   —   

Corporation tax

Part 4   —   

Employment income exemption

Part 5   —   

Commencement

Schedule 23   —   

EMI options and entrepreneurs’ relief etc

Schedule 24   —   

Charge on certain high value disposals by companies etc

Part 1   —   

Taxation of Chargeable Gains Act 1992

Part 2   —   

Other amendments

Part 3   —   

Commencement

 

 

Finance Bill

xi

 

Schedule 25   —   

Community investment tax relief

Schedule 26   —   

Lease premium relief

Schedule 27   —   

Manufactured payments

Part 1   —   

Income tax

Part 2   —   

Corporation tax

Part 3   —   

Consequential etc amendments

Part 4   —   

Commencement

Schedule 28   —   

Close companies

Part 1   —   

Amendments of Part 10 of CTA 2010

Part 2   —   

Other amendments

Schedule 29   —   

Miscellaneous amendments relating to decommissioning

Part 1   —   

Abandonment guarantees and abandonment expenditure

Part 2   —   

Receipts arising from decommissioning

Part 3   —   

Commencement

Schedule 30   —   

Restrictions on allowances for certain oil-related expenditure

Part 1   —   

Decommissioning expenditure

Part 2   —   

Expenditure on site restoration

Part 3   —   

Amendments of TIOPA 2010

Schedule 31   —   

Annual tax on enveloped dwellings: returns, enquiries,

assessments and appeals

Part 1   —   

Returns

Part 2   —   

Duty to keep and preserve records

Part 3   —   

Enquiry into return

Part 4   —   

HMRC determination where no return delivered

Part 5   —   

HMRC assessments

Part 6   —   

Relief in case of overpaid tax or excessive assessment

Part 7   —   

Reviews and appeals

Part 8   —   

Supplementary

Schedule 32   —   

Annual tax on enveloped dwellings: information and

enforcement

Part 1   —   

Information and inspection powers

Part 2   —   

Penalties

Schedule 33   —   

Annual tax on enveloped dwellings: miscellaneous

amendments and transitory provision

Part 1   —   

Miscellaneous amendments

Part 2   —   

Transitory provision: the first chargeable period

Schedule 34   —   

Treatment of liabilities for inheritance tax purposes

Schedule 35   —   

Vehicle licences for disabled people

Schedule 36   —   

Valuation of certain supplies of fuel

Schedule 37   —   

Stamp duty land tax: transactions entered into before

completion of contract

Schedule 38   —   

Stamp duty land tax: relief from 15% rate

Schedule 39   —   

Stamp duty land tax on leases

Schedule 40   —   

Climate change levy: supplies subject to carbon price support

rates etc

Part 1   —   

Earlier provision not to have effect

Part 2   —   

New provision having effect from 1 April 2013

Part 3   —   

Carbon price support rates from 1 April 2014

Part 4   —   

Carbon price support rates from 1 April 2015

Schedule 41   —   

General anti-abuse rule: procedural requirements

Schedule 42   —   

Trusts with vulnerable beneficiary

Schedule 43   —   

Statutory residence test

Part 1   —   

The rules

Part 2   —   

Key concepts

 

 

Finance Bill

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Part 3   —   

Split year treatment

Part 4   —   

Anti-avoidance

Part 5   —   

Miscellaneous

Schedule 44   —   

Ordinary residence

Part 1   —   

Income tax and capital gains tax: remittance basis of taxation

Part 2   —   

Income tax: arising basis of taxation

Part 3   —   

Capital gains tax: accruals basis of taxation

Part 4   —   

Other amendments

Schedule 45   —   

Controlled foreign companies

Schedule 46   —   

Proceeds of crime: powers of officers of Revenue and Customs

Schedule 47   —   

Corporation tax: deferral of payment of exit charge

Schedule 48   —   

Penalties: late filing, late payment and errors

Schedule 49   —   

Withdrawal of notice to file etc

 

 

 
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Revised 25 June 2013