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Finance Bill (HC Bill 57)

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Contents page 1-9 10-19 20-29 30-39 40-55 56-59 60-69 70-79 80-89 90-99 Last page

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

  1. Part 1

    Principal rates etc

    1. Tax lock

      1. 1. Income tax lock

      2. 2. VAT lock

    2. Personal allowance and basic rate limit for income tax

      1. 3. Personal allowance and national minimum wage

      2. 4. Personal allowance and national minimum wage: Chancellor’s duties

      3. 5. Personal allowance from 2016

      4. 6. Basic rate limit from 2016

    3. Corporation tax

      1. 7. Rate of corporation tax for financial years 2017-2020

    4. Capital allowances

      1. 8. Annual investment allowance

  2. Part 2

    Inheritance tax

    1. Rate bands

      1. 9. Increased nil-rate band where home inherited by descendants

      2. 10. Rate bands for tax years 2018-19, 2019-20 and 2020-21

    2. Settlements

      1. 11. Calculation of rate of inheritance tax on settled property

      2. 12. Exemption from ten-yearly charge for heritage property

      3. 13. Settlements with initial interest in possession

      4. 14. Distributions etc from property settled by will

    3. Interest

      1. 15. Inheritance tax: interest

  3. Part 3

    Banking

    1. Bank levy

      1. 16. Bank levy rates for 2016 to 2021

    2. Banking companies

      1. 17. Banking companies: surcharge

      2. 18. Banking companies: expenses relating to compensation

      3. 19. Banks established under Savings Bank (Scotland) Act 1819: loss allowance

      4. 20. Definitions relating to banks

  4. Part 4

    Income tax, corporation tax and capital gains tax

    1. Income tax

      1. 21. Pensions: special lump sum death benefits charge

      2. 22. Pensions: some lump sum death benefits taxed as pension income

      3. 23. Pensions: annual allowance

      4. 24. Relief for finance costs related to residential property businesses

      5. 25. Enterprise investment scheme

      6. 26. Venture capital trusts

      7. 27. EIS, VCTs and EMI: meaning of “farming”

      8. 28. Travel expenses of members of local authorities etc

      9. 29. London Anniversary Games

    2. Corporation tax

      1. 30. R&D expenditure credits: ineligible companies

      2. 31. Loan relationships and derivative contracts

      3. 32. Intangible fixed assets: goodwill etc

      4. 33. Election of designated currency by UK resident investment company

      5. 34. Group relief

      6. 35. CFC charge: abolition of relief

      7. 36. CFC charge: tax avoidance involving carried-forward losses

    3. Income tax and corporation tax

      1. 37. Changes in trading stock not made in course of trade

      2. 38. Valuation of trading stock on cessation

      3. 39. Transfer of intangible assets not at arm’s length

    4. Income tax and capital gains tax

      1. 40. Carried interest

      2. 41. Disguised investment management fees

  5. Part 5

    Excise duties and other taxes

    1. Vehicle excise duty

      1. 42. Vehicle excise duty

    2. Insurance premium tax

      1. 43. Insurance premium tax: standard rate

    3. Aggregates levy

      1. 44. Aggregates levy: restoration of exemptions

    4. Climate change levy

      1. 45. CCL: removal of exemption for electricity from renewable sources

  6. Part 6

    Administration and enforcement

    1. 46. International agreements to improve compliance: client notification

    2. 47. Enforcement by deduction from accounts

    3. 48. Rate of interest applicable to judgment debts etc in taxation matters

  7. Part 7

    Final

    1. 49. Interpretation

    2. 50. Short title

    1. Schedule 1

      Rate of tax charged under Chapter 3 of Part 3 IHTA 1984

    2. Schedule 2

      Bank levy rates for 2016 to 2021

    3. Schedule 3

      Banking companies: surcharge

      1. Part 1

        Main provisions

      2. Part 2

        Consequential amendments

      3. Part 3

        Commencement

    4. Schedule 4

      Pensions: annual allowance

      1. Part 1

        Alignment of pension input periods with tax years

      2. Part 2

        Annual allowance for, and carry-forward from, 2015-16

      3. Part 3

        Calculation of pension input amounts for periods ending in
        2015-16

      4. Part 4

        Reduction of annual allowance for high-income individuals

      5. Part 5

        Other amendments

    5. Schedule 5

      Enterprise investment scheme

    6. Schedule 6

      Venture capital trusts

    7. Schedule 7

      Loan relationships and derivative contracts

      1. Part 1

        Loan relationships: amendments of Parts 5 and 6 of CTA 2009

      2. Part 2

        Derivative contracts: amendments of Part 7 of CTA 2009

      3. Part 3

        Amendments of TCGA 1992 relating to loan relationships

      4. Part 4

        Consequential amendments

      5. Part 5

        Repeal of uncommenced repeal provisions

      6. Part 6

        Commencement and transitional provisions

    8. Schedule 8

      Enforcement by deduction from accounts

      1. Part 1

        Scheme for enforcement by deduction from accounts

      2. Part 2

        Miscellaneous amendments

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