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House of Commons
Session 1997-98
Internet Publications
Other Bills before Parliament
Finance (No.2) Bill
Finance (No.2) Bill
PART I - ARRANGEMENT OF CLAUSES
ARRANGEMENT OF SCHEDULES
S
CHEDULES:
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