Finance Bill (HC Bill 10)
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 Bill are compatible with the Convention
rights.
Contents
-
Part 1
Income tax, corporation tax and capital gains tax
-
Chapter 1
Charge, rates etc
-
Income tax
-
Corporation tax
-
Capital gains tax
-
Capital allowances
-
-
Chapter 2
Income tax: general
-
Exemptions and reliefs
-
Other provisions
-
17. Recovery under PAYE regulations from certain company officers
-
18. Employment intermediaries: information powers and related penalties
-
19. Payments by employer on account of tax where deduction not possible
-
20. PAYE obligations of UK intermediary in cases involving non-UK employer
-
21. Oil and gas workers on the continental shelf: operation of PAYE
-
-
Chapter 3
Corporation tax: general
-
26. Release of debts: stabilisation powers under Banking Act 2009
-
29. Disguised distribution arrangements involving derivative contracts
-
30. Avoidance schemes involving the transfer of corporate profits
-
33. Television tax relief: activities to be treated as separate trade
-
37. Transfer of deductions: research and development allowances
-
-
Chapter 4
Other provisions
-
Pensions
-
Sporting events
-
Employee share schemes
-
Investment reliefs
-
Social investment relief
-
Capital gains
-
Capital allowances
-
Oil and gas
-
Partnerships
-
Transfer pricing
-
-
-
Part 2
Excise duties and other taxes
-
Alcohol
-
Tobacco
-
Air passenger duty
-
Vehicle excise duty
-
75. VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
-
77. VED rates: use for exceptional loads, rigid goods vehicles and tractive units
-
78. VED: extension of old vehicles exemption from 1 April 2014
-
79. VED: extension of old vehicles exemption from 1 April 2015
-
80. Abolition of reduced VED rates for meeting reduced pollution requirements
-
82. Vehicles subject to HGV road user levy: amount of 6 month licence
-
-
HGV road user levy
-
Aggregates levy
-
Climate change levy
-
Landfill tax
-
Excise and customs duties: general
-
Value added tax
-
Stamp duty land tax and annual tax on enveloped dwellings
-
Stamp duty reserve tax and stamp duty
-
Inheritance tax
-
Estate duty
-
Bank levy
-
Gaming duty
-
Bingo duty
-
Machine games duty
-
-
Part 3
General betting duty, pool betting duty and remote gaming duty
-
Chapter 1
General betting duty
-
The duty
-
General and spread bets
-
Pool betting on horse and dog races
-
Stake money and winnings
-
Exchanges
-
Payment
-
-
Chapter 2
Pool betting duty
-
Chapter 3
Remote gaming duty
-
Chapter 4
General
-
Administration
-
Security and enforcement
-
Offences and evidence
-
Review and appeal
-
Definitions
-
Supplementary
-
-
-
Part 4
Follower notices and accelerated payments
-
Chapter 1
Introduction
-
Overview
-
Main definitions
-
-
Chapter 2
Follower notices
-
Giving of follower notices
-
Representations
-
Penalties
-
Partners and partnerships
-
Appeals out of time
-
Transitional provision
-
Defined terms
-
-
Chapter 3
Accelerated payment
-
Accelerated payment notices
-
Forms of accelerated payment
-
Penalties
-
Withdrawal etc of accelerated payment notice
-
Partners and partnerships
-
Defined terms
-
-
Chapter 4
Miscellaneous and general provision
-
Stamp duty land tax and annual tax on enveloped dwellings
-
Extension of Part by order
-
Consequential amendments
-
-
-
Part 5
Promoters of tax avoidance schemes
-
Introduction
-
Conduct notices
-
Monitoring notices: procedure and publication
-
Allocation and distribution of promoter reference number
-
Obtaining information and documents
-
247. Meaning of “monitored proposal” and “monitored arrangements”
-
249. Tribunal approval for certain uses of power under section 248
-
250. Ongoing duty to provide information following HMRC notice
-
251. Duty of person dealing with non-resident monitored promoter
-
252. Monitored promoters: duty to provide information about clients
-
253. Intermediaries: duty to provide information about clients
-
255. Information required for monitoring compliance with conduct notice
-
257. Failure to provide information: application to tribunal
-
-
Obtaining information and documents: appeals
-
Obtaining information and documents: supplementary
-
Penalties
-
Offences
-
Supplemental
-
-
Part 6
Other provisions
-
Anti-avoidance
-
Code of Practice on Taxation of Banks
-
278. The Code of Practice on Taxation for Banks: HMRC to publish reports
-
279. The Code of Practice on Taxation for Banks: “participating” groups or entities
-
280. The Code of Practice on Taxation for Banks: operation & breaches of the Code
-
281. The Code of Practice on Taxation for Banks: documents relating to the Code
-
-
Offshore funds
-
Employee-ownership trusts
-
Trusts
-
International matters
-
Financial sector regulation
-
Scotland
-
Limitation periods
-
Local loans
-
-
Part 7
Final provisions
-
-
Transitional provision relating to new standard lifetime
allowance for the tax year 2014-15 etc -
Extended ring fence expenditure supplement for onshore
activities -
Abolition of reduced rates for vehicles satisfying reduced
pollution requirements -
Climate change levy: exemptions for mineralogical and
metallurgical processes etc -
Supplies of electronic, broadcasting and telecommunication
services: special accounting schemes -
Abolition of stamp duty and SDRT: securities on recognised
growth markets
This Bill is divided into two volumes. Volume I contains the Clauses and Schedules
1 to 6. Volume II contains Schedules 7 to 34.