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House of Commons
Session 1997-98
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Other Bills before Parliament

Finance (No.2) Bill
Finance (No.2) Bill


    Schedule 1-Rates of duty where pollution reduced.
    Schedule 2-Assessments for excise duty purposes.
    Schedule 3-Advance corporation tax.
    Schedule 4-Interest payable under the Tax Acts by or to companies.
    Schedule 5-Rent and other receipts from land.
    Part I-Main charging provisions.
    Part II-Treatment of losses.
    Part III-Minor and consequential amendments.
    Part IV-Transitional provisions for corporation tax.
    Schedule 6-Adjustment on change of accounting basis.
    Schedule 7-Removal of unnecessary references to gains.
    Schedule 8-Sub-contractors in the construction industry.
    Schedule 9-Payments and other benefits in connection with termination of employment etc.
    Part I-Schedule 11 to the Taxes Act 1988.
    Part II-Consequential amendments.
    Schedule 10-Ordinary commuting and private travel.
    Schedule 11-Transitional provisions for profit-related pay.
    Schedule 12-EIS and VCTs: meaning of qualifying trade.
    Schedule 13-Changes to EIS etc.
    Part I-EIS income tax relief.
    Part II-EIS relief against chargeable gains.
    Part III-EIS deferral of chargeable gains.
    Part IV-BES income tax relief and relief against chargeable gains.
    Schedule 14-Life policies, life annuities and capital redemption policies.
    Schedule 15-Approved retirement benefits schemes.
    Schedule 16-Transfer pricing etc: new regime.
    Schedule 17-Controlled foreign companies.
    Schedule 18-Company tax returns, assessments and related matters.
    Part I-Introduction.
    Part II-Company tax return.
    Part III-Duty to keep and preserve records.
    Part IV-Enquiry into company tax return.
    Part V-Revenue determinations and assessments.
    Part VI-Excessive assessments or repayments, etc.
    Part VII-General provisions as to claims and elections.
    Part VIII-Claims for group relief.
    Part IX-Claims for capital allowances.
    Part X-Special provisions.
    Part XI-Supplementary provisions.
    Schedule 19-Company tax returns, etc.: minor and consequential amendments.
    Schedule 20-Application of taper relief.
    Schedule 21-Amendments in connection with taper relief.
    Schedule 22-Transitional provision and consequential amendments for section 129.
    Schedule 23-Transitional provision in connection with section 130.
    Schedule 24-Restrictions on setting losses against pre-entry gains.
    Schedule 25-Property of historic interest etc.
    Schedule 26-National loans.
    Schedule 27-Repeals.
    Part I-Excise duties.
    Part II-Value added tax.
    Part III-Income tax, corporation tax and capital gains tax.
    Part IV-Inheritance tax.
    Part V-Other taxes.
    Part VI-Miscellaneous.

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© Parliamentary copyright 1998
Prepared 24 June 1998