Part 1 Value Added Tax

• 1 Goods subject to warehousing regime: place of acquisition or supply
• 2 Cars: determination of consideration for fuel supplied for private use
• 3 Credit for, or repayment of, overstated or overpaid VAT
• 4 Section 3: consequential and supplementary provision
• 5 Reverse charge: gas and electricity valuation
• 6 Disclosure of value added tax avoidance schemes

Part 2 Income Tax, Corporation Tax and Capital Gains Tax

Social security pension lump sums

• 7 Charge to income tax on lump sum
• 8 Meaning of “applicable year of assessment” in section 7
• 9 Interpretation and commencement
• 10 Consequential amendments

Gift aid

• 11 Donations to charity by individuals

Employee securities

• 12 Employee securities: anti-avoidance
• 13 Corporation tax exemption for organisations
• 14 Income tax deduction for payments to organisations
• 15 Corporation tax deduction for payments to organisations
• 16 Open-ended investment companies
• 17 Authorised unit trusts and open-ended investment companies
• 18 Section 17(3): specific powers
• 19 Section 17: commencement and procedure
• 20 Unauthorised unit trusts: chargeable gains
• 21 Unit trusts: treatment of accumulation units
• 22 Section 349B ICTA: exemption for distributions to PEP/ISA managers
• 23 Offshore funds
• 24 Deduction cases
• 25 Rules relating to deductions
• 26 Receipts cases
• 27 Rule as to qualifying payment
• 28 Notices under sections 24 and 26
• 29 Amendments relating to company tax returns
• 30 Interpretation
• 31 Commencement

Residence, location of assets etc

• 32 Temporary non-residents
• 33 Trustees both resident and non-resident in a year of assessment
• 34 Location of assets etc

Miscellaneous

• 35 Exercise of options etc
• 36 Notional transfers within a group

Accounting practice and related matters

• 37 Accounting practice and related matters

Financial avoidance etc

• 38 Charges on income for the purposes of corporation tax
• 39 Avoidance involving financial arrangements

Financing of companies etc

• 40 Transfer pricing and loan relationships

Intangible fixed assets

• 41 Intangible fixed assets

Insurance companies etc

• 42 Insurance companies etc

International matters

• 43 Implementation of the amended Parent/Subsidiary Directive
• 44 Territories with a lower level of taxation: reduction of amount of local tax

Miscellaneous

• 45 Lloyd's underwriters: assessment and collection of tax
• 46 Energy Act 2004 and Health Protection Agency Act 2004

Part 3 Stamp Taxes

Stamp duty land tax

• 47 E-conveyancing
• 48 Disclosure of information contained in land transaction returns
• 49 Miscellaneous amendments

Stamp duty and stamp duty reserve tax

• 50 Power to extend exceptions relating to recognised exchanges

Part 4 European Company Statute

• 51 Chargeable gains
• 52 Intangible fixed assets
• 53 Intangible fixed assets: permanent establishment in another member State
• 54 Loan relationships
• 55 Derivative contracts
• 56 Capital allowances
• 57 Stamp duty reserve tax
• 58 Bearer instruments: stamp duty and stamp duty reserve tax
• 59 Consequential amendments
• 60 Residence
• 61 Continuity for transitional purposes
• 62 Groups
• 63 Groups: intangible fixed assets
• 64 Held-over gains
• 65 Restrictions on set-off of pre-entry losses

Part 5 Miscellaneous Matters

• 66 Vehicle excise duty: late renewal supplements
• 67 Reorganisation of water and sewerage services in Northern Ireland
• 68 EU Mutual Assistance Directive: notifications
• 69 Abolition of statutory adjudicator for National Savings and Investments

Part 6 Supplementary Provisions

• 70 Repeals
• 71 Interpretation
• 72 Short title
• SCHEDULE 1 Disclosure of Value Added Tax Avoidance Schemes
• SCHEDULE 2 Employee Securities: Anti-Avoidance

SCHEDULE 3 Qualifying Scheme

• Part 1 Introductory
• Part 2 Schemes Involving Hybrid Entities
• Part 3 Schemes Involving Hybrid Effect
• Part 4 Schemes Involving Hybrid Effect and Connected Persons

SCHEDULE 4 Chargeable Gains: Location of Assets etc

• Part 1 Location of Assets
• Part 2 Minor Amendments: Non-resident Company with UK Permanent Establishment
• Part 3 Commencement

SCHEDULE 5 Chargeable Gains: Options

• Part 1 Application of Market Value Rule in Case of Exercise of Option
• Part 2 Miscellaneous Amendments Relating to Share Options etc
• Part 3 Commencement
• SCHEDULE 6 Accounting Practice and Related Matters
• SCHEDULE 7 Avoidance Involving Financial Arrangements
• SCHEDULE 8 Financing of Companies etc: Transfer Pricing and Loan Relationships
• SCHEDULE 9 Insurance Companies etc

SCHEDULE 10 Stamp Duty Land Tax: Miscellaneous Amendments

• Part 1 Amendments coming into force in accordance with Paragraph 16
• Part 2 Amendments coming into force in accordance with Paragraph 22

SCHEDULE 11 Repeals

• Part 1 Value Added Tax
• Part 2 Income Tax, Corporation Tax and Capital Gains Tax
• Part 3 Stamp Taxes
• Part 4 European Company Statute
• Part 5 Miscellaneous Matters