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House of Commons
Session 2010 - 11
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Other Bills before Parliament

Finance Bill


 

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.

 
Bill 355/1
 

 


 

Finance Bill

 

 
 

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

Corporation tax

8   

Amounts not fully recognised for accounting purposes

9   

Insurance companies: business transfers involving excess assets

 

Bill 3                                                                                                  

55/1

 
 

Finance Bill

ii

 

Final provisions

10   

Interpretation

11   

Short title

Schedule 1   —   

Rates of capital gains tax

Schedule 2   —   

Supplementary charge to VAT

Part 1   —   

Supplementary charge to VAT

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   —   

Expenses paid to MPs etc

Schedule 5   —   

Amounts not fully recognised for accounting purposes

 
 

 
contents continue
 
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Revised 1 July 2010