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Finance Bill 2000
- Clause 1 : Rates
of duty on beer
- Clause 2 : Rates
of duty on cider
- Clause 3: Rates of
duty on wine and made-wine
- Clause 4 : Rates
of duty and rebate on hydrocarbon oil
- Clause 5 : Ultra
low sulphur petrol
- Clause 6 : Mixing
of rebated light oils
- Clause 7 : Power
to amend definitions of types of hydrocarbon oil
- Clause 8 : Penalties
for misuse of rebated heavy oil
- Clause 9 : Use
of rebated heavy oil as fuel
- Clause 10 : Rebates,
Markings and Reliefs
- Clause 11: Emulsiions
of water and gas oil
- Clause 12: Rates
of tobacco products duty
- Clause 13: Basis
for calculating tobacco duty on cigarettes
- Clause 14: Fiscal
marks on tobacco products
- Clause 15: Management
of Excise on tobacco products
- Clause 16: Rates
of gaming duty
- Clause 17: Amusement
machine licence duty
- Clause 18: Air Passenger
Duty: Rates of duty
- Clause 19: Air Passenger
Duty: Changes in exemption from duty
- Clause 20: Threshold
for general reduced rate
- Clause 21: Increase
in General Rate
- Clause 22: Vehicle
Excise Duty for new cars and vans
- Clause 23: Vehicle
Excise Duty : Enforcement provisions
- Clause 24: Rates
of Vehicle Excise Duty for goods vehicles
- Clause 25: Power
to search premises
- Clause 26: Power
to search articles
- Clause 27: Security
for Customs and Excise
- Clause 28: Civil
penalties for breach of excise duty requirements
- Clause 29: Correction
of reference
- Clause 30: Climate
change levy
- Clause 31: Charge
and rates of income tax for 2000-01
- Clause 32: Extension
of starting rate to savings income of individuals
- Clause 33: Deduction
of income tax from foreign dividends
- Clause 34: Children's
tax credit
- Clause 35: Corporation
tax charge and rates charge and main rate for financial year 2001
- Clause 36: Coporation
tax charge and rates small companies' rate for financial year 2000
- Clause 37: Application
of starting rate to capital gains tax
- Clause 38: Payroll
deduction scheme
- Clause 39: Gift
aid payments by individuals
- Clause 40: Gift
aid payments by companies
- Clause 41: Covenanted
payments to Charities
- Clause 42: Millennium
gift aid
- Clause 43: Gifts
of shares and securities to Charities etc
- Clause 44: Gifts
to Charity from certain Trusts
- Clause 45: Loans
to Charities
- Clause 46: Charities:
Exemption for small trades etc
- Clause 47: Employee
share ownership plans
- Clause 48: Capital
Gains Tax: Relief for transfers to employee share ownership plans
- Clause 49: Phasing
out of approved profit sharing schemes
- Clause 50: Phasing
out of relief for payments to trustees of profit sharing schemes
- Clause 51: Approved
profit sharing scheme: Other awards of shares
- Clause 52: Approved
profit sharing schemes: Restriction on type of shares
- Clause 53: Approved
profit sharing schemes: Loan arragements
- Clause 54: Employee
share ownership trusts
- Clause 55: Shares
transferred from employee share ownership trust
- Clause 56: Benefits
in kind: Deregulatory amendments
- Clause 57: Education
and Training
- Clause 58: Cars
available for private use
- Clause 59: Provision
of services through intermediary
- Clause 60a: Occupational
and personal pension schemes
- Clause 61a: Enterprise
management incentives
- Clause 62a: Corporate
venturing scheme and consequential amendments
- Clause 63: Enterprise
investment scheme; Amendments
- Clause 64: Venture
Capital Trusts: Amendments
- Clause 65: Capital
gains tax: Taper relief: Taper for business assets
- Clause 66: Capital
gains tax: Taper relief: Assets qualifying as business assets
- Clause 67a: Meaning
of research and developments
- Clause 68a: Tax
relief for expenditure on research and development
- Clause 69a: First
year capital allowances for small or medium-sized enterprises
- Clause 70a: First
year allowances for ICT Expenditure by small enterprises
- Clause 71a: Expenditure
of a small enterprise
- Clause 72a: Repeal
of notification requirements
- Clause 73a: Pool
for certain leased assets and inexpensive cars
- Clause 74a: Machinery
and plant allowances for non-residents etc.
- Clause 75a: Production
animals
- Clause 76a: Sale
and leaseback
- Clause 77a: Meaning
of fixture
- Clause 78a: Leased
assets under the affordable warmth programme
- Clause 79a: Fixtures
and machinery and plant on hire-purchase etc
- Clause 80a: Capital
allowances: Production Sharing Contracts
- Clause 81a: Tonnage
Tax
- Clause 82a: Relief
for interest loans to buy annuities
- Clause 83a: Exemption
of payments under new deal 50plus
- Clause84a: Exemption
from income tax of payments under employment zones programme
- Clause 85a: Loan
where return bears inverse relationship to results
- Clause 86a: Tax
treatment of acquisition, disposal or revaluation of certain rights
- Clause 87a: Relief
for contributions to local enterprise agencies etc
- Clause 88a: Entitlement
of successor to allowances
- Clause 89a: Restriction
of gifts relief
- Clause 90a: Disposal
of interest in settled property: Deemed disposal of underlying assets
- Clause 91a: Transfers
of value by trustees linked with trustee borrowing
- Clause 92a: Restriction
on set-off of trust losses
- Clause 93a: Attribution
to trustees of gains of non-resident companies
- Clause 94a: Disposal
of interest in non-resident settlement
- Clause 95a: Payment
by trustees to non-resident companies
- Clause 96a: Group
relief for non-resident companies etc
- Clause 97: Recovery
of tax payable by a non-resident company
- Clause 98a: Joint
arrangement for group relief claims
- Clause 99a: Limit
on amount of group relief in case of consortium claim
- Clause 100: Notional
transfers within groups of companies
- Clause 101: Non-resident
companies and groups of companies
- Clause 102: Double
taxation relief
- Clause 103: Controlled
foreign companies (CFCs)
- Clause 104: Corporation
tax: Use of currencies other tha sterling
- Clause 105: Foreign
exchange gains and losses: Use of local currencies
- Clause 106: General
insurance reserves
- Clause 107: Overseas
life assurance business
- Clause 108: Life
insurance companies: Apportionment rules
- Clause 109: Rent
factoring
- Clause 110: Payments
under deduction of tax
- Clause 111: UK
Publi Revenue Dividends - deduction of tax
- Clause 112: Tax
treatment of expenditure on films
- Clause 113: Stamp
duty rates: on conveyance for transfer on sale (rates)
- Clause 114: Leases:
(rent)
- Clause 115: Stamp
duty o seven year leases
- Clause 116: Stamp
duty power to vary stamp duties
- Clause 117: Land
transferred etc for other property
- Clause 118: Transfer
of land to connected company
- Clause 119: Grant
of lease to connected company
- Clause 120: Marketable
securities transferred etec for exempt property
- Clause 121: Transfer
of property between associated companies: Great Britain
- Clause 122: Transfer
of property between associated companie: Northern Ireland
- Clause 123: Grant
of leases etc between associated companies
- Clause 124: Future
issues of stock
- Clause 125: Company
acquisition reliefs: redeemable shares
- Clause 126: Surrender
of leases
- Clause 127: Abolition
of duty on instruments relating to intellectual property
- Clause 128: Transfers
to registered social landlords etc
- Clause 129: The
Northern Ireland Assembly Commission
- Clause 130: Loan
capital where return bears inverse relationship to results
- Clause 131: Supplie
to which reduced rate applies
- Clause 132: Disposals
of assets for which a VAT repayment is claimed
- Clause 133: Gold:
Penalty for failure to comply with record-keeping requirements
- Clause 134: Treatemet
of employee share ownership trusts
- Clause 135: PRT:
Operating expenditure incurred while safeguard relief applies
- Clause 136: Rate
of landfill tax
- Clause 137: Landfill
tax temporary disposals
- Clause 138: Landfill
tax
- Clause 139: Power
to provide incentives to use electronic communications
- Clause 140: Information
about interest etc paid, credited or received
- Clause 141: International
exchange of information
- Clause 142: International
exchange of information: Inheritance tax
- Clause 143: Use
of minimum information
- Clause 144: Orders
for the delivery of documents
- Clause 145: Search
warrants: miscellaneous amendments
- Clause 146: Payments
from the National Loans Fund to the Debt Management Account
- Clause 147: The
National Savings Bank
- Clause 148: National
Savings Certificates
- Clause 149: Preparation
and publication of the annual accounts of the Exchange Equalisation
Account
- Clause 150: Interpretation
- Clasue 151: Repeals
- Clause 152: Short
Title
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