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Session 2006 - 07
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Other Bills before Parliament

Income Tax Bill


Income Tax Bill

xliii

 

Chapter 2

Other Income Tax Acts provisions

1008   

Scotland

1009   

Sources of income within the charge to income tax or corporation tax

1010   

Application of Income Tax Acts to recognised investment exchanges

1011   

References to married persons, or civil partners, living together

1012   

Relationship between rules on highest part of total income

1013   

Territorial sea of the United Kingdom

1014   

Orders and regulations

1015   

Territorial scope of charges under certain provisions to which section 1016

applies

1016   

Table of provisions to which this section applies

Part 17

Definitions for purposes of Act and final provisions

Definitions for the purposes of Act

1017   

Abbreviated references to Acts

1018   

“Act” to include Scottish and Northern Ireland legislation in some cases

1019   

Meaning of “certificate of deposit”

1020   

Claims and elections

1021   

Application of definitions of “connected” persons and “control”

1022   

Meaning of “debenture”

1023   

Meaning of “double taxation arrangements”

1024   

Meaning of “gilt-edged securities”

1025   

Meaning of “modified net income”

1026   

Meaning of “non-qualifying income” for the purposes of section 1025

Final provisions

1027   

Minor and consequential amendments

1028   

Power to make consequential provision

1029   

Power to undo changes

1030   

Transitional provisions and savings

1031   

Repeals and revocations

1032   

Index of defined expressions

1033   

Extent

1034   

Commencement

1035   

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

 
 

Income Tax Bill

xliv

 

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   —   

Accrued income profits

Part 14   —   

Tax avoidance

Part 15   —   

Deduction of income tax at source

Part 16   —   

Other provisions

Schedule 3   —   

Repeals and revocations

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

 
 

 
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Revised 5 February 2007