Finance Bill
EUROPEAN CONVENTION ON HUMAN RIGHTS
Mr Chancellor of the Exchequer has made the following statement under section
19(1)(a) of the Human Rights Act 1998:
In my view the provisions of the Finance Bill are compatible with the Convention
rights.
Contents
Part 1
Rates, etc
Corporation tax
1
Main rate of corporation tax for financial year 2011
Capital gains tax
2
Rates of capital gains tax
Value added tax
3
Rate of value added tax
Insurance premium tax
4
Rates of insurance premium tax
Part 2
Other provisions
Pensions
5
Power to repeal high income excess relief charge
6
Treatment of persons at age 75
Income tax
7
Expenses paid to MPs etc
8
Amounts not fully recognised for accounting purposes
9
Insurance companies: business transfers involving excess assets
Bill 3
55/1
ii
Final provisions
10
Interpretation
11
Short title
Schedule 1 —
Schedule 2 —
Supplementary charge to VAT
Part 1 —
Part 2 —
Exceptions
Part 3 —
Liability and amount
Part 4 —
Listed supplies
Part 5 —
Administration and interpretation
Schedule 3 —
Pensions: treatment of persons at age 75
Schedule 4 —
Schedule 5 —