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Finance Bill

Finance Bill (Volume I)

viii

 

Chapter 10

Avoidance involving tax arbitrage

104   

Deduction cases

105   

Rules relating to deductions

106   

Receipts cases

107   

Rule as to qualifying payment

108   

Notices under sections 104 and 106

109   

Interpretation

110   

Commencement

Chapter 11

Accounting practice and related matters

111   

Accounting practice and related matters

112   

Computation of profits: change of accounting basis

113   

Change of accounting practice: deferment of transitional adjustments

114   

Application of accounting standards to securitisation companies

115   

Taxation of securitisation companies

Chapter 12

International matters

Double taxation relief: general

116   

Dividends by reference to which a deduction is allowed: no underlying tax

117   

Implementation of the amended Parent/Subsidiary Directive

Double taxation relief: restrictions

118   

Limits on credit: income tax and corporation tax: trading profits

119   

Schemes and arrangements designed to increase relief

Controlled foreign companies

120   

Territories with a lower level of taxation: reduction of amount of local tax

121   

ADP dividends and double taxation relief

122   

Foreign taxation of group as single entity: exclusion of ADP CFCs

Annual payments and double taxation relief

123   

Tax avoidance involving annual payments and double taxation relief

Chapter 13

Corporation tax: miscellaneous

124   

Intangible fixed assets

125   

Insurance companies

 

 

Finance Bill (Volume I)

ix

 

Chapter 14

Chargeable gains

Residence, location of assets etc

126   

Temporary non-residents

127   

Trustees both resident and non-resident in a year

128   

Location of assets etc

Miscellaneous

129   

Exercise of options etc

130   

Notional transfers within a group

Chapter 15

Miscellaneous

Capital allowances

131   

Capital allowances: renovation of business premises in disadvantaged areas

Financial avoidance etc

132   

Charges on income for the purposes of corporation tax

133   

Avoidance involving financial arrangements

Financing of companies etc

134   

Transfer pricing and loan relationships

Self-assessment amendments

135   

Self-assessment amendments

Tonnage tax

136   

Tonnage tax

Miscellaneous

137   

Lloyd’s underwriters: assessment and collection of tax

138   

Energy Act 2004 and Health Protection Agency Act 2004

Part 4

Stamp taxes

Stamp duty land tax

139   

E-conveyancing

140   

Alternative property finance

141   

Disclosure of information contained in land transaction returns

 

 

Finance Bill (Volume I)

x

 

142   

Miscellaneous amendments

Stamp duty land tax and stamp duty

143   

Raising of thresholds

144   

Removal of disadvantaged areas relief for non-residential property

Stamp duty and stamp duty reserve tax: miscellaneous reliefs

145   

Demutualisation of insurance companies

146   

Power to extend exceptions relating to recognised exchanges

Part 5

Other taxes

Inheritance tax

147   

Rates and rate bands for the next three years

Landfill tax

148   

Rate of landfill tax

Lorry road-user charge

149   

Lorry road-user charge

Part 6

Pensions etc

150   

Pension schemes etc.

151   

Pension Protection Fund etc.

Part 7

European company statute

152   

Chargeable gains

153   

Intangible fixed assets

154   

Loan relationships

155   

Derivative contracts

156   

Capital allowances

157   

Stamp duty reserve tax

158   

Bearer instruments: stamp duty and stamp duty reserve tax

159   

Consequential amendments

160   

Residence

161   

Continuity for transitional purposes

162   

Groups

163   

Groups: intangible fixed assets

164   

Held-over gains

165   

Restrictions on set-off of pre-entry losses

 

 

Finance Bill (Volume I)

xi

 

Part 8

Miscellaneous matters

166   

Civil partnerships etc

167   

Reorganisation of water and sewerage services in Northern Ireland

168   

EU Mutual Assistance Directive: notifications

169   

Abolition of statutory adjudicator for National Savings and Investments

Part 9

Supplementary provisions

170   

Repeals

171   

Interpretation

172   

Short title

Schedule 1   —   

Disclosure of value added tax avoidance schemes

Schedule 2   —   

Employee securities: anti-avoidance

Schedule 3   —   

Non-UK resident vulnerable persons: interpretation

Schedule 4   —   

Alternative finance arrangements: further provisions

Schedule 5   —   

Films: restrictions on relief for production and acquisition

expenditure

Part 1   —   

Restrictions on circumstances in which relief may be obtained

Part 2   —   

Restrictions on amount of relief which may be obtained

Part 3   —   

Minor and consequential amendments

Part 4   —   

Interpretation

Schedule 6   —   

Qualifying scheme

Part 1   —   

Introductory

Part 2   —   

Schemes involving hybrid entities

Part 3   —   

Schemes involving hybrid effect

Part 4   —   

Schemes involving hybrid effect and connected persons

Schedule 7   —   

Accounting practice and related matters

Part 1   —   

Bad debts and related matters

Part 2   —   

Other provisions connected with accounting practice

Schedule 8   —   

Section 804ZA: prescribed schemes and arrangements

Schedule 9   —   

Insurance companies etc

Schedule 10   —   

Chargeable gains: location of assets etc

Part 1   —   

Location of assets

Part 2   —   

Minor amendments: non-resident company with UK

permanent establishment

Part 3   —   

Commencement

Schedule 11   —   

Chargeable gains: options

Part 1   —   

Application of market value rule in case of exercise of option

Part 2   —   

Miscellaneous amendments relating to share options etc

Part 3   —   

Commencement

Schedule 12   —   

Capital allowances: renovation of business premises in

disadvantaged areas

Part 1   —   

New Part 3A of the Capital Allowances Act 2001

Part 2   —   

Consequential amendments

 

 

Finance Bill (Volume I)

xii

 

Schedule 13   —   

Avoidance involving financial arrangements

Schedule 14   —   

Financing of companies etc: transfer pricing and loan

relationships

Schedule 15   —   

Tonnage tax

Part 1   —   

Amendments of Schedule 22 to FA 2000

Part 2   —   

Commencement and transitional provision

Schedule 16   —   

Stamp duty land tax: alternative property finance

Schedule 17   —   

Stamp duty land tax: miscellaneous amendments

Part 1   —   

Amendments coming into force in accordance with paragraph

16

Part 2   —   

Amendments coming into force in accordance with paragraph

22

Schedule 18   —   

Stamp duty land tax and stamp duty: removal of

disadvantaged areas relief for non-residential property

Schedule 19   —   

Pension schemes etc.

Schedule 20   —   

Repeals

Part 1   —   

Excise duties

Part 2   —   

Value added tax

Part 3   —   

Income tax, corporation tax and capital gains tax

Part 4   —   

Stamp taxes

Part 5   —   

Pensions etc

Part 6   —   

European company statute

Part 7   —   

Miscellaneous matters

 

 

 
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