|
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Other environmental taxes and duties |
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17 | Rates of air passenger duty |
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(1) | In section 30 of FA 1994 (air passenger duty: rates), for subsections (1) to (4) |
| |
| |
“(1) | Air passenger duty is chargeable on the carriage of each chargeable |
| 5 |
passenger at the rate determined as follows. |
| |
(2) | If the passenger’s journey ends at a place in the United Kingdom or a |
| |
territory specified in Part 1 of Schedule 5A— |
| |
(a) | if the passenger’s agreement for carriage provides for standard |
| |
class travel in relation to every flight on the passenger’s |
| 10 |
journey, the rate is £11, and |
| |
(b) | in any other case, the rate is £22. |
| |
(3) | If the passenger’s journey ends at a place in a territory specified in Part |
| |
| |
(a) | if the passenger’s agreement for carriage provides for standard |
| 15 |
class travel in relation to every flight on the passenger’s |
| |
journey, the rate is £45, and |
| |
(b) | in any other case, the rate is £90. |
| |
(4) | If the passenger’s journey ends at a place in a territory specified in Part |
| |
| 20 |
(a) | if the passenger’s agreement for carriage provides for standard |
| |
class travel in relation to every flight on the passenger’s |
| |
journey, the rate is £50, and |
| |
(b) | in any other case, the rate is £100. |
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(4A) | If the passenger’s journey ends at any other place— |
| 25 |
(a) | if the passenger’s agreement for carriage provides for standard |
| |
class travel in relation to every flight on the passenger’s |
| |
journey, the rate is £55, and |
| |
(b) | in any other case, the rate is £110.” |
| |
(2) | Schedule 5 contains further provision about air passenger duty. |
| 30 |
(3) | The amendment made by subsection (1) has effect in relation to the carriage of |
| |
passengers beginning on or after 1 November 2009. |
| |
18 | Standard rate of landfill tax |
| |
(1) | In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£40” |
| |
| 35 |
(2) | The amendments made by subsection (1) have effect in relation to disposals |
| |
made (or treated as made) on or after 1 April 2010. |
| |
| |
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|
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| |
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(1) | In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute— |
| |
| |
| 5 |
| | Part of gross gaming yield |
| | | | | | | | | | | | | | | | | | | | | | | | | | | 10 | | | | | | |
|
(2) | The amendment made by subsection (1) has effect in relation to accounting |
| |
periods beginning on or after 1 April 2009. |
| |
| |
(1) | BGDA 1981 is amended as follows. |
| 15 |
(2) | In section 17(1)(b) (bingo duty chargeable at 15 per cent of bingo promotion |
| |
profits), for “15” substitute “22”. |
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(3) | In paragraph 5(2)(c) of Schedule 3 (maximum prize for small-scale |
| |
amusements exemption), for “£50” substitute “£70”. |
| |
(4) | The amendment made by subsection (2) has effect in relation to accounting |
| 20 |
periods beginning on or after 27 April 2009. |
| |
(5) | The amendment made by subsection (3) has effect in relation to bingo played |
| |
| |
21 | Amounts of duty on amusement machine licences |
| |
(1) | In section 23(2) of BGDA 1981 (amount of duty payable on amusement |
| 25 |
machine licence), for the table substitute— |
| |
| |
|
| |
| |
|
| |
| |
|
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(2) | The amendment made by subsection (1) has effect in relation to cases where the |
| |
application for the amusement machine licence is received by the |
| 15 |
Commissioners for Her Majesty’s Revenue and Customs after 4 pm on 22 April |
| |
| |
22 | Provisions affecting amount of amusement machine licence duty |
| |
(1) | BGDA 1981 is amended as follows. |
| |
(2) | Section 21 (gaming machine licences) is amended as follows. |
| 20 |
(3) | Subsection (5) (excepted machines) is amended as follows. |
| |
(4) | In paragraph (c) (machines in case of which cost of single game does not exceed |
| |
10p and maximum value of prize for winning single game does not exceed |
| |
| |
(a) | in sub-paragraph (i), omit the “and” at the end, |
| 25 |
(b) | in sub-paragraph (ii), for “£5” substitute “£15”, and |
| |
(c) | after that sub-paragraph insert— |
| |
“(iii) | the maximum cash component of the prize for |
| |
winning a single game does not exceed £8,”. |
| |
(5) | After that paragraph insert— |
| 30 |
“(ca) | a gaming machine in respect of which— |
| |
(i) | the cost of a single game does not exceed £1, |
| |
(ii) | the maximum value of the prize for winning a single |
| |
game does not exceed £50, and |
| |
(iii) | any prize that can be won is neither money nor |
| 35 |
something that can be exchanged for or used in place of |
| |
money or that can be exchanged for something other |
| |
| |
| |
| |
|
| |
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(6) | After that subsection insert— |
| |
“(6) | To the extent that a prize consists of anything other than money, its |
| |
value for the purposes of this section and sections 22 and 23 below is— |
| |
(a) | in the case of a voucher or token that may be exchanged for, or |
| |
used in place of, an amount of money, that amount, |
| 5 |
(b) | in the case of a voucher or token that does not fall within |
| |
paragraph (a) and that may be exchanged for something other |
| |
than money, the cost that the person providing the machine |
| |
would incur in obtaining that thing from a person who is not a |
| |
| 10 |
(c) | in any other case, the cost that the person providing the |
| |
machine would incur in obtaining the prize from a person who |
| |
is not a connected person. |
| |
(7) | Section 839 of the Income and Corporation Taxes Act 1988 (connected |
| |
persons) applies for the purposes of subsection (6).” |
| 15 |
(7) | In section 22(2) (machine in respect of which benefits for winning single game |
| |
do not exceed £8 to be “small-prize machine”), for “£8” substitute “£10”. |
| |
(8) | Section 23 (amount of duty) is amended as follows. |
| |
(9) | In subsection (3) (categories of machines), in the definition of Category C |
| |
gaming machine, in paragraph (ii)— |
| 20 |
(a) | for “50p” substitute “£1”, and |
| |
(b) | for “£35” substitute “£70”. |
| |
(10) | Omit subsection (5) (which is superseded by the amendment made by |
| |
| |
(11) | In consequence of the amendments made by the preceding provisions of this |
| 25 |
| |
(a) | in FA 2000, in Schedule 2, paragraph 3(1)(b), and |
| |
(b) | in FA 2007, section 9(2) and (4). |
| |
(12) | The amendments made by this section are treated as having come into force on |
| |
| 30 |
| |
Income tax, corporation tax and capital gains tax |
| |
| |
23 | Temporary extension of loss carry back provisions |
| |
Schedule 6 contains provision for a temporary extension of provisions |
| 35 |
allowing the carrying back of losses. |
| |
24 | First-year capital allowances for expenditure in 2009-2010 |
| |
(1) | Part 2 of CAA 2001 (plant and machinery allowances) has effect as if— |
| |
(a) | in section 39 (first-year qualifying expenditure), a reference to this |
| |
section were included in the list of provisions describing first-year |
| 40 |
qualifying expenditure, and |
| |
| |
| |
|
| |
| |
(b) | in the Table in section 52(3) (amount of first-year allowances) there |
| |
were inserted at the end— |
| |
| | “Expenditure qualifying under section 24 of FA 2009 |
| | | | | | (expenditure in 2009-2010) |
| | | |
|
(2) | Expenditure is first-year qualifying expenditure under this section if— |
| 5 |
(a) | it is incurred in 2009-2010, |
| |
(b) | it is not within any of the general exclusions in section 46(2) of CAA |
| |
2001 (subject to subsection (4)), |
| |
(c) | it is not special rate expenditure (as defined by section 104A of CAA |
| |
| 10 |
(d) | it is not first-year qualifying expenditure under a provision of Chapter |
| |
| |
(3) | For the purposes of this section, expenditure is incurred in 2009-2010— |
| |
(a) | in the case of expenditure incurred by a person within the charge to |
| |
corporation tax, if it is incurred on or after 1 April 2009 but before 1 |
| 15 |
| |
(b) | in the case of expenditure incurred by a person within the charge to |
| |
income tax, if it is incurred on or after 6 April 2009 but before 6 April |
| |
| |
(4) | General exclusion 6 in section 46(2) of CAA 2001 (expenditure on provision of |
| 20 |
plant or machinery for leasing) does not prevent expenditure being first-year |
| |
qualifying expenditure under this section if the plant or machinery is provided |
| |
for leasing under an excluded lease of background plant or machinery for a |
| |
building (as defined by section 70R of that Act). |
| |
(5) | Expressions used in this section and in Part 2 of CAA 2001 have the same |
| 25 |
meaning here as in that Part of that Act, subject to subsection (6). |
| |
(6) | In determining whether expenditure is incurred in 2009-2010, any effect of |
| |
section 12 of CAA 2001 (expenditure incurred before qualifying activity carried |
| |
on) on the time at which it is to be treated as incurred is to be disregarded. |
| |
25 | Agreements to forgo tax reliefs |
| 30 |
| |
(a) | a person (“P”) makes arrangements under which P agrees (in whatever |
| |
terms) to forgo (to any extent) tax relief or a right to tax relief (whenever |
| |
| |
(b) | the Treasury designates the arrangements for the purposes of this |
| 35 |
| |
| all relevant enactments are to have effect with such modifications as are |
| |
necessary or expedient to give effect to the agreement. |
| |
(2) | The Treasury may not designate arrangements for the purposes of this section |
| |
| 40 |
(a) | the arrangements have been made with the Treasury, another |
| |
government department or another public body, and |
| |
(b) | under the arrangements, or under other arrangements, the Treasury, |
| |
another government department or another public body— |
| |
| |
| |
|
| |
| |
(i) | guarantees or assumes a loss or other liability of P or another |
| |
| |
(ii) | insures or indemnifies P or another person against a loss or |
| |
| |
(iii) | agrees to make a payment to P or another person in respect of a |
| 5 |
loss or other liability of any person (whether or not the person |
| |
to whom the payment is to be made), or |
| |
(iv) | gives other financial support or assistance to P or another |
| |
person (whether in money or otherwise). |
| |
(3) | If P forgoes (to any extent) tax relief or a right to tax relief under subsection |
| 10 |
| |
(a) | no tax relief is to be given to P or any other person by virtue of what is |
| |
forgone or anything resulting from or representing what is forgone, |
| |
| |
(b) | all relevant enactments are to have effect with such modifications as are |
| 15 |
necessary or expedient to give effect to paragraph (a). |
| |
| |
“relevant enactments” means— |
| |
(a) | the Corporation Tax Acts, and |
| |
(b) | the enactments relating to petroleum revenue tax; |
| 20 |
| |
(a) | a reduction (by any means) of P’s liability to any tax, or |
| |
(b) | a payable tax credit. |
| |
(5) | This section has effect in relation to arrangements made on or after 22 April |
| |
2009; but that does not prevent subsections (1) and (3) from having effect in |
| 25 |
relation to times before 22 April 2009. |
| |
26 | Contaminated and derelict land |
| |
Schedule 7 contains provision extending Part 14 of CTA 2009 (remediation of |
| |
contaminated land) to derelict land and other provision amending that Part of |
| |
| 30 |
27 | Venture capital schemes |
| |
Schedule 8 contains provision about venture capital schemes. |
| |
28 | Group relief: preference shares |
| |
Schedule 9 contains provision about the treatment of certain preference shares |
| |
for the purposes of group relief. |
| 35 |
29 | Sale of lessor companies etc: reforms |
| |
(1) | Schedule 10 contains provision amending Schedule 10 to FA 2006 (sale of lessor |
| |
| |
| |
| |
|
