Finance Bill (HC Bill 1)
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
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Part 1
Income tax
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Charge and principal rates etc
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Rate structure
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Employment income: taxable benefits
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Employment income: other provision
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Pensions
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Trading and other income
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Reliefs: enterprise investment scheme, venture capital trusts etc
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Reliefs: peer-to-peer lending
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Transactions in securities
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Disguised fees and carried interest
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Deduction at source
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Part 2
Corporation tax
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Charge and rates
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Research and development
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Loan relationships
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Intangible fixed assets
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Creative industry reliefs
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Banking companies
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Oil and gas
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Exploitation of patents etc
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Miscellaneous
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Part 3
Income tax and corporation tax
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Capital allowances
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Trade and property business profits
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Property business deductions
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Transfer pricing
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Part 4
Capital gains tax
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Rate
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Entrepreneurs' relief
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Investors' relief
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Employee shareholder shares
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Other provisions
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Part 5
Inheritance tax etc
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Part 6
Apprenticeship levy
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Basic provisions
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Connected companies and charities
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Anti-avoidance
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Payment, collection and recovery
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Information and penalties
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Appeals
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General
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Part 7
VAT
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Part 8
SDLT and ATED
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Stamp duty land tax
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116. SDLT: calculating tax on non-residential and mixed transactions
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119. SDLT higher rate: acquisition under regulated home reversion plan
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120. SDLT higher rate: properties occupied by certain employees etc
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122. SDLT: property authorised investment funds and co-ownership authorised
contractual schemes
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Annual tax on enveloped dwellings
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Part 9
Other taxes and duties
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Stamp duty and stamp duty reserve tax
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Petroleum revenue tax
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Insurance premium tax
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Landfill tax
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Climate change levy
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Air passenger duty
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Vehicle excise duty
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Other excise duties
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Part 10
Tax avoidance and evasion
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General anti-abuse rule
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Tackling frequent avoidance
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Offshore activities
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150. Penalties for enablers of offshore tax evasion or non-compliance
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151. Penalties in connection with offshore matters and offshore transfers
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152. Offshore tax errors etc: publishing details of deliberate tax defaulters
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153. Asset-based penalties for offshore inaccuracies and failures
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154. Offences relating to offshore income, assets and activities
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Part 11
Administration, enforcement and supplementary powers
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Assessment and returns
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Judgment debts
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Enforcement powers
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161. Gift aid: power to impose penalties on charities and intermediaries
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162. Proceedings under customs and excise Acts: prosecuting authority
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163. Detention and seizure under CEMA 1979: notice requirements etc
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164. Data-gathering powers: providers of payment or intermediary services
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165. Data-gathering powers: daily penalties for extended default
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Payment
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Raw tobacco
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State aids granted through provision of tax advantages
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Qualifying transformer vehicles
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Part 12
Office of Tax Simplification
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Part 13
Final
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Disposals of residential property interests: gains and losses
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Entrepreneurs’ relief: “trading company” and “trading group”
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Property authorised investment funds and co-ownership
authorised contractual schemes -
Penalties for enablers of offshore tax evasion or non-
compliance -
Penalties relating to offshore matters and offshore transfers
The Bill is divided into two volumes. Volume I contains the Clauses. Volume II
contains the Schedules to the Bill.