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Finance (No.2) Bill

Finance (No.2) Bill

viii

 

Part 5

Oil

New basis for determining market value

146   

New basis for determining the market value of oil

147   

Section 146: commencement and transitional provisions

Attribution of blended crude oil

148   

Crude oil: power to make regulations

Nomination scheme

149   

Nomination scheme

150   

Amendment of Schedule 10 to FA 1987

151   

Nomination excesses and corporation tax

Ring fence trades

152   

Increase in rate of supplementary charge

153   

Election to defer capital allowances

154   

Ring fence expenditure supplement

Part 6

Inheritance tax

Future rates and bands

155   

Rates and rate bands for 2008-09 and 2009-10

Trusts

156   

Rules for trusts etc

157   

Purchase of interests in foreign trusts

Part 7

Pensions

158   

Taxable property held by investment-regulated pension schemes

159   

Recycling of lump sums

160   

Inheritance tax

161   

Miscellaneous

Part 8

Stamp taxes

Stamp duty and stamp duty land tax: thresholds

162   

Raising of thresholds

 

 

Finance (No.2) Bill

ix

 

Stamp duty land tax

163   

Partnerships

164   

Leases

165   

Reallocation of trust property as between beneficiaries

166   

Unit trust schemes

167   

Demutualisation of insurance companies

168   

Alternative finance

Stamp duty

169   

Reliefs for certain company acquisitions

Part 9

Miscellaneous provisions

Landfill tax

170   

Rate of landfill tax

Climate change levy

171   

Climate change levy: rates

172   

Abolition of half-rate supplies etc

International tax arrangements

173   

International tax enforcement arrangements

174   

Arrangements under section 173: information powers

175   

Arrangements under section 173: recovery of debts

176   

Double taxation agreements: procedure

Disclosure of information

177   

Disclosure of information

Part 10

Supplementary provisions

178   

Repeals

179   

Interpretation

180   

Short title

Schedule 1   —   

Group relief where surrendering company not resident in UK

Part 1   —   

Amendments of Chapter 4 of Part 10 of ICTA

Part 2   —   

Amendments of other enactments

Part 3   —   

Commencement

Schedule 2   —   

Relief for research and development: subjects of clinical trials

Schedule 3   —   

Claims for relief for research and development

 

 

Finance (No.2) Bill

x

 

Schedule 4   —   

Taxation of activities of film production company

Schedule 5   —   

Film tax relief: further provisions

Part 1   —   

Entitlement to film tax relief

Part 2   —   

Certification of British films for purposes of film tax relief

Part 3   —   

Consequential amendments

Part 4   —   

Provisional entitlement to relief

Schedule 6   —   

Avoidance involving financial arrangements

Schedule 7   —   

Transfer of assets abroad

Schedule 8   —   

Long funding leases of plant or machinery

Part 1   —   

Capital allowances

Part 2   —   

Corporation tax

Part 3   —   

Income tax

Part 4   —   

Commencement and transitional provisions

Schedule 9   —   

Leases of plant or machinery: miscellaneous amendments

Schedule 10   —   

Sale etc of lessor companies etc

Part 1   —   

Introduction

Part 2   —   

Leasing business carried on by a company alone

Part 3   —   

Leasing business carried on by a company in partnership

Part 4   —   

Miscellaneous

Schedule 11   —   

Insurance companies

Schedule 12   —   

Settlements: amendment of TCGA 1992 etc

Part 1   —   

Settlors, trustees and settlements

Part 2   —   

Sub-fund settlements

Part 3   —   

Consequential and minor amendments

Schedule 13   —   

Settlements: amendments to ICTA and ITTOIA 2005 etc

Part 1   —   

Principal amendments

Part 2   —   

Minor and consequential amendments

Schedule 14   —   

Investment reliefs: venture capital schemes

Part 1   —   

Limits on gross assets of issuers of shares or securities

Part 2   —   

Rate of relief for investments in venture capital trusts

Part 3   —   

Enterprise investment scheme: maximum subscriptions and

carry-back of relief

Part 4   —   

Lengthening of periods applicable to venture capital trusts

Part 5   —   

Venture capital trusts: meaning of “investments”

Schedule 15   —   

Accountancy change: spreading of adjustment

Part 1   —   

Income tax

Part 2   —   

Corporation tax

Schedule 16   —   

Real Estate Investment Trusts: excluded business and income

Part 1   —   

Classes of business

Part 2   —   

Classes of income or profit

Part 3   —   

Power to amend

Schedule 17   —   

Group Real Estate Investment Trusts: modifications

Schedule 18   —   

Oil taxation: market value of oil

Part 1   —   

Amendments of the Oil Taxation Act 1975

Part 2   —   

Amendments of other enactments

Schedule 19   —   

Schedule to be inserted as Schedule 19C to ICTA

Schedule 20   —   

Inheritance tax: rules for trusts etc

Part 1   —   

“Trusts for bereaved minors”, “age 18-to-25 trusts” and

“accumulation and maintenance” trusts

Part 2   —   

Interests in possession: when settled property is part of

beneficiary’s estate

Part 3   —   

Related amendments in IHTA 1984

Part 4   —   

Related amendments in TCGA 1992

 

 

Finance (No.2) Bill

xi

 

Part 5   —   

Property subject to a reservation

Part 6   —   

Conditional exemption: relief from charges

Schedule 21   —   

Taxable property held by investment-regulated pension

schemes

Schedule 22   —   

Pension schemes: inheritance tax

Schedule 23   —   

Pension schemes etc: miscellaneous

Schedule 24   —   

Stamp duty land tax: amendments of Schedule 15 to FA 2003

Schedule 25   —   

Stamp duty land tax: amendments of Schedule 17A to FA 2003

Schedule 26   —   

Repeals

Part 1   —   

Excise duties

Part 2   —   

Value added tax

Part 3   —   

Income tax, corporation tax and capital gains tax

Part 4   —   

Real Estate Investment Trusts

Part 5   —   

Oil

Part 6   —   

Inheritance tax

Part 7   —   

Stamp taxes

Part 8   —   

Miscellaneous provisions

 

 

 
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