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House of Commons		 Session 2003 - 04
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Finance Bill

Finance Bill

xvi

 

310   

Short title

Schedule 1   —   

New Schedule 2A to the Alcoholic Liquor Duties Act 1979

Schedule 2   —   

Disclosure of value added tax avoidance schemes

Part 1   —   

Principal amendments of Value Added Tax Act 1994

Part 2   —   

Consequential amendments

Schedule 3   —   

Corporation tax: the non-corporate distribution rate:

supplementary provisions

Part 1   —   

General provisions

Part 2   —   

Allocation of excess NCDs to other companies

Part 3   —   

Other supplementary provisions

Schedule 4   —   

Amendments relating to the rate applicable to trusts

Schedule 5   —   

Provision not at arm’s length: related amendments

Schedule 6   —   

Expenses of companies with investment business and

insurance companies

Schedule 7   —   

Insurance companies etc

Schedule 8   —   

Loan relationships: miscellaneous amendments

Schedule 9   —   

Derivative contracts: miscellaneous amendments

Schedule 10   —   

Amendment of enactments that operate by reference to

accounting practice

Part 1   —   

Loan relationships

Part 2   —   

Derivative contracts

Part 3   —   

Intangible fixed assets

Part 4   —   

Foreign currency accounting

Schedule 11   —   

Conditions for registration for gross payment

Part 1   —   

Conditions to be satisfied by individuals

Part 2   —   

Conditions to be satisfied by firms

Part 3   —   

Conditions to be satisfied by companies

Part 4   —   

Supplementary provisions

Schedule 12   —   

Construction industry scheme: consequential amendments

Schedule 13   —   

Childcare and childcare vouchers

Schedule 14   —   

Vans

Schedule 15   —   

Charge to income tax on benefits received by former owner of

property

Schedule 16   —   

Relief where national insurance contributions met by

employee

Schedule 17   —   

Minor amendments of or connected with the Income Tax

(Earnings and Pensions) Act 2003

Schedule 18   —   

Enterprise investment scheme

Part 1   —   

Income tax relief

Part 2   —   

Deferral relief

Part 3   —   

Commencement

Schedule 19   —   

Venture capital trusts

Part 1   —   

Increase in relief on investments and distributions

Part 2   —   

Abolition of deferral relief

Part 3   —   

Miscellaneous

Schedule 20   —   

Corporate venturing scheme

Schedule 21   —   

Chargeable gains: restriction of gifts relief etc

Schedule 22   —   

Chargeable gains: private residence relief

Schedule 23   —   

Finance leasebacks: transitional provision

Schedule 24   —   

Manufactured dividends

 
 

Finance Bill

xvii

 

Schedule 25   —   

Lloyd’s names: conversion to limited liability underwriting

Schedule 26   —   

Offshore funds

Schedule 27   —   

Meaning of “offshore installation”

Part 1   —   

The new definition

Part 2   —   

Minor and consequential amendments

Schedule 28   —   

Registered pension schemes: authorised pensions—

supplementary

Part 1   —   

Pension rules

Part 2   —   

Pension death benefit rules

Schedule 29   —   

Registered pension schemes: authorised lump sums—

supplementary

Part 1   —   

Lump sum rule

Part 2   —   

Lump sum death benefit rule

Schedule 30   —   

Registered pension schemes: employer loans

Schedule 31   —   

Taxation of benefits under registered pension schemes

Schedule 32   —   

Registered pension schemes: benefit crystallisation events—

supplementary

Schedule 33   —   

Pension schemes etc: minor and consequential amendments

Schedule 34   —   

Pension schemes etc: transitional provisions and savings

Part 1   —   

Pre-commencement pension schemes

Part 2   —   

Pre-commencement rights: lifetime allowance charge

Part 3   —   

Pre-commencement benefit rights

Part 4   —   

Other provisions

Schedule 35   —   

Oil taxation: tax-exempt tariffing receipts and assets

producing them

Part 1   —   

Amendments of the Oil Taxation Act 1983 relating to

allowable expenditure and disposal receipts

Part 2   —   

Transitional provision

Part 3   —   

Amendments of the Taxes Act 1988

Part 4   —   

Amendments of other enactments

Schedule 36   —   

Schedule to be inserted as Schedule 19B to the Taxes Act 1988

Schedule 37   —   

Stamp duty land tax and stamp duty

Part 1   —   

Amendments to Part 4 of the Finance Act 2003: general

Part 2   —   

Re-enactment, with changes, of amendments made by section

109 regulations

Schedule 38   —   

Stamp duty land tax: claims not included in returns

Schedule 39   —   

Stamp duty land tax: application to certain partnership

transactions

Schedule 40   —   

Repeals

Part 1   —   

Excise duties

Part 2   —   

Income tax, corporation tax and capital gains tax

Part 3   —   

Pension schemes etc.

Part 4   —   

Other taxes

Part 5   —   

Miscellaneous matters

 
 

 
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