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House of Commons		 Session 2008 - 09
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Finance Bill

Finance Bill

viii

 

Schedule 43   —   

PRT: abolition of provisional expenditure allowance

Schedule 44   —   

Supplementary charge: reduction for certain new oil fields

Part 1   —   

Reduction of adjusted ring fence profits

Part 2   —   

Pool of field allowances

Part 3   —   

Field allowance: when held and unactivated amount

Part 4   —   

No change in equity share: activation of allowance

Part 5   —   

Change in equity share: activation of allowance

Part 6   —   

Change in equity share: transfer of field allowance

Part 7   —   

Miscellaneous

Part 8   —   

Interpretation

Schedule 45   —   

Oil: miscellaneous amendments

Schedule 46   —   

Duties of senior accounting officers of qualifying companies

Schedule 47   —   

Amendment of information and inspection powers

Schedule 48   —   

Extension of information and inspection powers

Schedule 49   —   

Powers to obtain contact details for debtors

Schedule 50   —   

Record-keeping

Schedule 51   —   

Time limits for assessments, claims etc

Schedule 52   —   

Recovery of overpaid tax etc

Part 1   —   

Income tax and capital gains tax

Part 2   —   

Corporation tax

Schedule 53   —   

Late payment interest

Part 1   —   

Special provision: amount carrying late payment interest

Part 2   —   

Special provision: late payment interest start date

Part 3   —   

Special provision: date to which late payment interest runs

Part 4   —   

Effect of interest on reliefs

Schedule 54   —   

Repayment interest

Part 1   —   

Repayment interest start date: general rule

Part 2   —   

Special provision as to repayment interest start date

Part 3   —   

Supplementary

Schedule 55   —   

Penalty for failure to make returns etc

Schedule 56   —   

Penalty for failure to make payments on time

Schedule 57   —   

Amendments relating to penalties

Part 1   —   

Amendments of Schedule 24 to FA 2007

Part 2   —   

Amendments of Schedule 41 to FA 2008

Part 3   —   

Other amendments

Schedule 58   —   

Recovery of debts under PAYE regulations

Schedule 59   —   

Climate change levy: removal of reduced rate

Part 1   —   

New provision for removal of reduced rate

Part 2   —   

Consequential amendments

Schedule 60   —   

Landfill tax: prescribed landfill site activities

Schedule 61   —   

Alternative finance investment bonds

Part 1   —   

Introductory

Part 2   —   

Issue, transfer and redemption of rights under arrangements

Part 3   —   

Transactions relating to underlying assets consisting of land

Part 4   —   

Supplementary

 

 

 
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