Finance (No.2) Bill

House of Commons portcullis

House of Commons

Session 1997-98
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Finance (No.2) Bill

Finance (No.2) Bill

PART I - ARRANGEMENT OF CLAUSES

ARRANGEMENT OF SCHEDULES

SCHEDULES:

    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.

© Parliamentary copyright 1998
Prepared 24 June 1998