ARRANGEMENT OF CLAUSES
|Alcoholic liquor duties|
|1.||Rate of duty on beer.|
|2.||Adjustment of rates of duty on sparkling liquors.|
|3.||Rates of duty on wine and made-wine.|
|4.||Rates of duty on cider. |
|5.||Drawback of excise duty on beer.
Hydrocarbon oil duties
|6.||Charge on production without delivery.|
|7.||Rates of duties and rebates.|
|8.||Ultra low sulphur diesel.|
|9.||Mixtures of heavy oils.
Tobacco products duty
|10.||Rates of tobacco products duty.
|11.||Rates of gaming duty.
Amusement machine licence duty
|12.||Rates of amusement machine licence duty.|
|13.||Further exception for thirty-five-penny machines.|
Air passenger duty
Vehicle excise duty
|16.||Rates of duty where pollution reduced.|
|17.||Restriction of exemption for old vehicles. |
|18.||Regulations relating to nil licences.|
|19.||Failure to pay amount required in respect of void licence.
|20.||Assessments for excise duty purposes.
|VALUE ADDED TAX|
|22.||Changes of place of supply: transitional.|
|23.||Bad debt relief.|
|24.||Long leases in Scotland.
|INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX|
|INCOME TAX AND CORPORATION TAX|
|Income tax charge, rates and reliefs|
|25.||Charge and rates for 1998-99.|
|26.||Relief for a woman with a child and an incapacitated husband.|
|27.||Married couple's allowance etc. in and after 1999-00.
Corporation tax charge and rates
|28.||Charge and rates for financial year 1998. |
|29.||Charge and rates for financial year 1999.
Corporation tax: periodic payments etc
|30.||Corporation tax: due and payable date.|
|31.||Abolition of advance corporation tax.|
|32.||Unrelieved surplus advance corporation tax.|
|33.||Relief for interest payable under the Tax Acts. |
|34.||Charge to tax on interest payable under the Tax Acts.|
|35.||Further provision about interest payable under the Tax Acts.|
|36.||Arrangements with respect to payment of corporation tax.
|37.||Abolition of periodic accounting.
Rents and other receipts from land
|38.||Taxation of rents and other receipts from land.|
|39.||Land managed as one estate and maintenance funds for historic buildings.|
|40.||Treatment of premiums as rent. |
|41.||Tied premises: receipts and expenses treated as those of trade.
Computation of profits of trade, profession or vocation
|42.||Computation of profits of trade, profession or vocation.|
|43.||Barristers and advocates in early years of practice.|
|44.||Change of accounting basis.|
|45.||Meaning of "period of account". |
|46.||Minor and consequential provisions about computations.
Gifts to charities
|47.||Gifts in kind for relief in poor countries.|
|48.||Gifts of money for relief in poor countries.
Employee share incentives
|49.||Employee share options.|
|50.||Conditional acquisition of shares. |
|51.||Convertible shares provided to directors and employees.|
|53.||Provision supplemental to sections 50 to 52.|
|54.||Amendments consequential on sections 50 to 53.
Construction industry workers
|55.||Construction workers supplied by agencies.|
|56.||Transitional provisions in connection with section 55.|
|57.||Sub-contractors in the construction industry.
Payments and other benefits in connection with termination of employment etc.
|58.||Payments and other benefits in connection with termination of employment etc.
Benefits in kind
|60.||Reductions for road fuel gas cars.|
|62.||Provision preventing manipulation of profit periods.
Foreign earnings deduction
|63.||Withdrawal except in relation to seafarers.
PAYE: non-cash benefits etc.
|64.||Transitory provision relating to tradeable assets.|
|65.||Payment in the form of a readily convertible asset.|
|66.||Enhancing the value of an asset.|
|67.||Gains from share options etc.|
|68.||Vouchers and credit-tokens. |
|69.||Intermediaries, non-UK employers, agencies etc.
The enterprise investment scheme and venture capital trusts
|70.||Qualifying trades for EIS and VCTs.|
|71.||Pre-arranged exits from EIS.|
|72.||Qualifying holdings for VCTs after 2nd July 1997.|
|73.||Other changes to requirements for VCTs. |
|74.||Other changes to EIS etc.
Individual savings accounts etc.
|75.||Use of PEPs powers to provide for accounts.|
|76.||Tax credits for accounts and for PEPs.|
|77.||The insurance element etc.|
|78.||Phasing out of TESSAs.
Relief for interest and losses etc.
|79.||Relief for loan to acquire interest in a close company.|
|80.||Relief for losses on unlisted shares in trading companies.|
|81.||Group relief: special rules for consortium cases.|
|82.||Carry forward of non-trading deficit on loan relationships.
|83.||First-year allowances for small businesses etc.
Insurance, insurance companies and friendly societies
|84.||Life policies etc.|
|85.||Non-resident insurance companies: tax representatives.|
|86.||Overseas life assurance business.|
|87.||Personal portfolio bonds.|
|88.||Distributions to friendly societies. |
|89.||Provisional repayments in connection with pension business.
|90.||Approved retirement benefit schemes etc.|
|91.||Benefits received under non-approved retirement benefits scheme.|
|92.||Approval of personal pension schemes.|
|93.||Personal pensions: charge on withdrawal of approval. |
|94.||Information relating to personal pension schemes etc.|
|95.||Notices to be given to scheme administrator.|
|96.||Assessments on scheme administrators.
Futures and options
|97.||Extension of provisions relating to guaranteed returns.
|98.||Accrued income scheme. |
|99.||Dealers in securities etc.|
Double taxation relief
|101.||Restriction of relief on certain interest and dividends.|
|102.||Adjustments of interest and dividends for spared tax etc.|
|103.||Meaning of "financial expenditure". |
|104.||Underlying tax reflecting interest or dividends.|
|105.||Notification of foreign tax adjustment.
Transfer pricing, FOREX and financial instruments
|106.||New regime for transfer pricing etc.|
|107.||Abolition of requirements for direction.|
|108.||Determinations requiring the sanction of the Board. |
|109.||Notice to potential claimants.
Controlled foreign companies
Changes in company ownership
|112.||Postponed corporation tax.|
|113.||Information powers where ownership changes. |
|114.||Provisions supplemental to sections 112 and 113.
Corporation tax self assessment
|115.||Company tax returns, assessments and related matters.
Telephone claims etc.
|116.||Claims for income tax purposes.|
|117.||Evidential provisions in PAYE regulations.
|TAXATION OF CHARGEABLE GAINS|
|Rate for trustees|
|118.||Rate of CGT for trustees etc.
Taper relief and indexation allowance
|119.||Taper relief for CGT.|
|120.||Freezing of indexation allowance for CGT.
Pooling and identification of shares etc.
|121.||Abolition of pooling for CGT. |
|122.||New identification rules for CGT.|
|123.||Indexation and share pooling etc.
|124.||Capital gains on stock dividends.
|125.||Charge to CGT on temporary non-residents. |
|126.||Disposal of interests in a settlement.|
|127.||Attribution of gains to settlor in section 10A cases.|
|128.||Charge on beneficiaries of settlements with non-resident settlors.|
|129.||Charge on settlors of settlements for grandchildren.|
|130.||Charge on settlors of pre-19th March 1991 settlements.
Groups of companies etc.
|131.||Transfer within group to investment trust.|
|132.||Transfer of company's assets to venture capital trust.|
|133.||Transfer within group to venture capital trust.|
|134.||Incorporated friendly societies. |
Abolition of reliefs
|138.||Phasing out of retirement relief.|
|139.||Abolition of certain other CGT reliefs.
|INHERITANCE TAX ETC.|
|140.||Property of historic interest etc.|
|141.||Removal of exemption for gifts for public benefit.|
|142.||Maintenance funds for historic buildings, etc.|
|143.||Accounting for property accepted in satisfaction of tax.
|Insurance premium tax|
|144.||Travel insurance: higher rate tax.|
|146.||Provisional collection of landfill tax.
|147.||Stamp duty on conveyance or transfer on sale.
Petroleum revenue tax etc.
|149.||Reduction and abolition of gas levy.
|150.||Repeal of Customs Duties (Dumping and Subsidies) Act 1969.
|MISCELLANEOUS AND SUPPLEMENTAL|
|151.||Code for fiscal stability. |
|152.||Annual Budget documents.
|153.||Treasury's position regarding their own securities.|
|157.||Accounting statements relating to National Savings.
The European single currency
|158.||Adoption of single currency by other member States.