Income Tax Bill

House of Commons

Session 2006 - 07
Internet Publications
Other Bills before Parliament

Income Tax Bill

Income Tax Bill
xli

Part 16
Definitions for purposes of Act and final provisions
Definitions for the purposes of Act
951
Abbreviated references to Acts
952
“Act” to include Scottish and Northern Ireland legislation in some cases
953
Meaning of “certificate of deposit”
954
Claims and elections
955
Application of definitions of “connected” persons and “control”
956
Meaning of “debenture”
957
Meaning of “double taxation arrangements”
958
Meaning of “modified net income”
959
Meaning of “non-qualifying income” for the purposes of section 958
Final provisions
960
Minor and consequential amendments
961
Power to make consequential provision
962
Power to undo changes
963
Transitional provisions and savings
964
Repeals and revocations
965
Index of defined expressions
966
Extent
967
Commencement
968
Short title
Schedule 1   —
Minor and consequential amendments
Part 1   —
Income and Corporation Taxes Act 1988
Part 2   —
Other enactments
Part 3   —
Amendment having effect in relation to shares issued after 5
April 2007
Schedule 2   —
Transitionals and savings
Part 1   —
General provisions
Part 2   —
Changes in the law
Part 3   —
Rates at which income tax is charged
Part 4   —
Personal reliefs
Part 5   —
Losses (except losses on disposal of shares)
Part 6   —
Losses on disposal of shares
Part 7   —
Enterprise investment scheme
Part 8   —
Venture capital trusts
Part 9   —
Other reliefs
Part 10   —
Special rules about settlements and trustees
Part 11   —
Special rules about charitable trusts etc
Part 12   —
Manufactured payments and repos
Part 13   —
Tax avoidance
Part 14   —
Deduction of income tax at source
Part 15   —
Other provisions
Schedule 3   —
Repeals and revocations

Income Tax Bill
xlii

Part 1   —
Repeals and revocations: general
Part 2   —
Repeals having effect in relation to shares issued after 5 April
2007
Schedule 4   —
Index of defined expressions