House of Commons portcullis
House of Commons
Session 2007 - 08
Internet Publications
Other Bills before Parliament

Finance Bill


Finance Bill (Volume II)

viii

 

Schedule 8   —   

Rates of research and development relief and vaccine research

relief

Schedule 9   —   

Companies in difficulty: SME R&D relief and vaccine research

relief

Schedule 10   —   

Cap on R&D aid

Part 1   —   

Calculation of total R&D aid

Part 2   —   

Consequential amendments

Schedule 11   —   

Venture capital schemes

Schedule 12   —   

Tax credit for certain foreign distributions

Part 1   —   

The tax credit

Part 2   —   

Consequential provision

Schedule 13   —   

Company gains from investment life insurance contracts

Schedule 14   —   

Company gains from investment life insurance contracts:

consequential amendments etc

Schedule 15   —   

Changes in trading stock

Part 1   —   

Income tax

Part 2   —   

Corporation tax

Schedule 16   —   

Non-residents: investment managers

Part 1   —   

Eligibility to be UK representative

Part 2   —   

Eligibility to be agent of independent status

Part 3   —   

Non-residents liable to tax: disregarded investment income or

profits

Part 4   —   

Commencement

Schedule 17   —   

Insurance companies etc

Schedule 18   —   

Friendly societies

 
 

Finance Bill (Volume II)

ix

 

Schedule 19   —   

Reduction of basic rate of income tax: transitional relief for gift

aid charities

Schedule 20   —   

Leases of plant or machinery

Schedule 21   —   

Restriction on loss relief for non-active traders

Schedule 22   —   

Avoidance involving financial arrangements

Schedule 23   —   

Manufactured payments: anti-avoidance

Schedule 24   —   

Annual investment allowance

Part 1   —   

Amendments of CAA 2001

Part 2   —   

Amendments of other enactments

Part 3   —   

Commencement

Schedule 25   —   

First-year tax credits

Part 1   —   

Amendments of CAA 2001

Part 2   —   

Amendments of other enactments

Part 3   —   

Commencement

Schedule 26   —   

Special rate expenditure and the special rate pool

Part 1   —   

Amendments of CAA 2001

Part 2   —   

Commencement etc

Schedule 27   —   

Abolition of allowances: consequential amendments and

savings

Part 1   —   

Consequential amendments

Part 2   —   

Savings

Schedule 28   —   

Inheritance of tax-relieved pension savings

Schedule 29   —   

Further provision about pension schemes

Schedule 30   —   

Stamp duty land tax: notification etc: consequential provision

Schedule 31   —   

Stamp duty land tax: special provisions for property-

investment partnerships

Part 1   —   

Transfer of interest in partnership: “relevant partnership

property”

Part 2   —   

Elections in respect of interest transferred to partnership

Part 3   —   

Transitional provision

Schedule 32   —   

Stamp duty: abolition of fixed duty on certain instruments

Part 1   —   

Abolition of fixed duty

Part 2   —   

Consequential provisions and saving

Schedule 33   —   

PRT: elections for oil fields to become non-taxable

Part 1   —   

New Schedule 20A to FA 1993

Part 2   —   

Other amendments

Schedule 34   —   

Oil decommmissioning expenditure: consequential

amendments

Schedule 35   —   

Set off against oil profits: minor and consequential

amendments

Schedule 36   —   

Information and inspection powers

Part 1   —   

Powers to obtain information and documents

Part 2   —   

Powers to inspect businesses etc

Part 3   —   

Further powers

Part 4   —   

Restrictions on powers

Part 5   —   

Appeals against information notices

Part 6   —   

Special cases

Part 7   —   

Penalties

Part 8   —   

Offence

Part 9   —   

Miscellaneous provisions and interpretation

Part 10   —   

Consequential provisions

Schedule 37   —   

Record-keeping

Schedule 38   —   

Disclosure of tax avoidance schemes

Schedule 39   —   

Time limits for assessments, claims etc.

 
 

Finance Bill (Volume II)

x

 

Schedule 40   —   

Penalties: amendments of Schedule 24 to FA 2007

Schedule 41   —   

Penalties: failure to notify and certain VAT and excise

wrongdoing

Schedule 42   —   

Alcoholic liquor duties: decisions subject to review and appeal

Schedule 43   —   

Taking control of goods etc: consequential provision

Part 1   —   

Consequential provision: taking control of goods

Part 2   —   

Consequential provision: summary warrant

Schedule 44   —   

Certificates of debt: consequential provision

Schedule 45   —   

Vehicle excise duty: offence of using or keeping unlicensed

vehicle

Schedule 46   —   

Government borrowing: alternative finance arrangements

 
 

 
previous section contents continue
 
House of Commons home page Houses of Parliament home page House of Lords home page search page enquiries

© Parliamentary copyright 2008
Revised 23 June 2008