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| Clause 1: | Hydrocarbon Oil (Rates of Duty) |
| Clause 2: | Hydrocarbon Oil (Rebate on Unleaded Petrol) |
| Clause 3: | Hydrocarbon Oil (Fuel Testing Pilot Projects) |
| Clause 4: | Tobacco Products Duty |
| Clause 5: | Alchoholic Liquor Duties |
| Clause 6: | General Betting Duty |
| Clause 7: | Rates of Gaming Duty |
| Clause 8: | Vehicle Excise Duty (General Rate) |
| Clause 9: | Rates of Duty for Goods Vehicles |
| Clause 10: | Rates of Duty for Vehicles used for Exceptional Loads |
| Clause 11: | Rates of Duty for Recovery Vehicles |
| Clause 12: | Rates of Vehicle Excise Duty for Mobile Pumping Vehicles |
| Clause 13: | Exemption from Vehicle Excise Duty for Special Concessionary and Electric Vehicles |
| Clause 14: | Surrender of Vehicle Licences |
| Clause 15: | Excise Duty (Payments in case of error or delay by commissions) |
| Clause 16: | Charge to Aggregates Levy |
| Clause 17: | Meaning
of Aggregate and Taxable Aggregate |
| Clause
18: |
Exempt Processes |
| Clause 19: | Commercial Exploitation |
Clause 20: |
Originating Sites |
| Clause 21: | Operations of Sites |
| Clause 22: | Responsibility for Exploitation of Aggregate |
Clause 23: |
Weight of Aggregate |
| Clause 24: | The Register |
| Clause 25: | Returns and Payments of Levy |
Clause 26: |
Security for Levy |
| Clause 27: | Recovery
and Interest Clause |
| Clause 28: | Evasion, Misdeclaration and Neglect |
| Clause 29: | Information and Evidence |
Clause 30: |
Credit for Aggregates Levy |
| Clause 31: | Repayments of Overpaid Levy |
| Clause 32: | Supplemental Provisions about Repayments, etc. |
| Clause 33: | Appointment of Tax Representatives |
Clause 34: |
Effect of Appointment of Tax Representatives |
| Clause 35: | Groups of Companies, etc. |
| Clause 36: | Partnerships and other Unincorporated Bodies |
| Clause
37: |
Insolvency, etc. |
| Clause 38: | Death and Incapacity |
| Clause 39: | Transfer of a Business as a going Concern |
Clause 40: |
Review of Commissioners' Decisions |
| Clause 41: | Appeals against Reviewed Decisions |
| Clause
42: |
Determinations on Appeal |
| Clause 43: | Adjustments of Contracts |
| Clause 44: | Destination
of Receipts Clause |
| Regulations and Orders | |
| Clause 46: | Civil Penalties |
| Clause 47: | Service of Notices |
| Clause 48: | Interpretation of Chapter |
| Clause 49: | Minor and Consequential Amendments |
| Clause 50: | Charge and Rates of Income Tax for 2001-02 |
| Clause 51: | Starting Rate Limit for 2001-02 |
| Clause 52: | Amount of Children's Tax Credit in 2001-02 |
| Clause 53 and Schedule 11: | Children's tax Credit: Baby Rate |
| Clause 54: | Corporation Tax-Charge and Main Rate for Financial Year 2002 |
| Clause 55: | Corporation Tax-Small Companies' Rate and Fraction for Financial Year 2001 |
| Clause 56: | Corporation Tax-Starting Rate and Fraction for Financial Year 2001 |
| Clause 57 and Schedule 12: | Mileage Allowances: Exemptions and Relief |
| Clause
58: |
Mileage Allowance: Nil Liability Notices |
| Clause 59: | Employees Vehicles: Withdrawal of Capital Allowances |
| Clause 60: | Exemption for Works Bus SErvices: Extension to Minibuses |
| Clause 61: | Employee Share Ownership Plans: Amendments |
| Clause 62 and Schedule 14: | Enterprise Management Incentives: Amendments |
| Clause 63 and Schedule 15: | Enterprise Investment Scheme: Amendments |
| Clause 64 and Schedule 16: | Venture Capital |
Clause 65 and Schedule 17: |
Energy-Saving Plant and Machinery |
| Clause 66 and Schedule 18: | Fixtures Provided in Connection with Energy Management Services |
| Clause 67 and Schedule 19: | Conversion of Parts of Business Premises into Flats |
| Clause 68 and Schedule 20: | Decommissioning of Offshore Oil Infrastructure |
| Clause 69 and Schedule 21: | Capital Allowances: Minor Ammendments |
| Relief for Expenditure on Remediation of Contaminated Land | |
| Clause 71: | Creative Artists: Relief for Fluctuating Profits |
| Clause 72: | Expenditure on Film Production etc |
Clause 73: |
Deductions for Business Gifts: Yearly Limit |
| Clause 74: | Payments to Employers out of Pension Funds |
Clause 75: |
Notional Transfers within a Group |
| Clause 76 and Schedule 25: | Capital Gains Tax: Taper Relief: Business Assets |
| Clause 77: | Degrouping
Charge: Transitional Relief |
| Clause 78: | Attribution of Gains of Non-Resident Companies |
| Clause 79 and Schedule 26: | Double Taxation Relief |
| Clause 80: | Controlled Foreign Companies (CFCs) |
| Clause 81 and Schedule 27: | Life Policies, Life Annuity contracts and Capital Redemption Policies |
| Clause 82: | Stock Lending Anti-Avoidance |
| Clause 83: | Deduction of Tax: Payments between Companies |
| Clause 84: | Profits for Purposes of Small Companies' Relief |
| Clause 85: | Life Insurance
Companies and Friendly Societies: Provisional Repayments |
| Clause 86 and Schedule 28: | Amendments to the Machinery of Self-Assesment |
| Clause 87: | Recovery Proceedings: Minor Ammendments |
| Clause 88: | Repayment Supplements: Claim for Relief Involving two or more years |
| Clause 89: | Power to Revise Excessive Penalties |
| Clause 90 and Schedule 29: | Exemption for Property in Disadvanteged Areas |
| Clause 91: | SDRT: Unit Trust Schemes and Individual Pension Accounts |
| Clause 92: | SDRT: Open-Ended Investment Companies and Individual Pension Accounts |
| Clause 93: | Exemptions in Relation to Employee Shares Ownership Plans |
| Clause
|
VAT: Children's Car Seats |
| Clause 95: | VAT: Residential Conversions and Renovations |
| Clause 96 : | VAT : Refund Scheme for National Museums and Galleries |
| Clause 97: | Simplification of the Legislation on VAT Reduced Rates |
| Clause 98: | Appointment of VAT Representatives |
| Clause 99 and Schedule 31: | PRT: Determination of Undeliverable Field Losses |
| Clause 100: | PRT: Allowable Decommissioning where Infrastructure has been Shared |
| Clause
|
PRT: Allowance of Decommissioning Expenditure in Exempt Gas Fields |
| Clause 102: | Rate of Landfill Tax |
| Clause 103: | Climate Change Levy |
| Clause 104: | Transfers within Group etc |
| Clause 105: | Miscellaneous and Supplementary Provisions |
| Supplementary Clauses 106-108 | |
| Government Ammendments | |
| Amendment 30 | Clause 57/Sch 12. Page 143, line 43 |
| Amendment 31 | Clause 68 and Schedule 20. Page 194, line 8. |
| Ammendment to clause 83 | Clause 83, Page 56, line 20 |
| Government New Clauses | |
| New Clause 16 | Limited Liability Partnerships: General |
| New Clause 17 | Limited Liability Partnerships: Investment in LLPs and Property Investment LLPs |
| New Clause 18 |
Interest on Unpaid Tax, ETC: Foot-and-mouth Disease |
HM Treasury,
Parliament Street, London SW1P 3AG UK
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