Part 1 Income Tax, Corporation Tax and Capital Gains Tax

Income tax and corporation tax

• 1 Shared lives care
• 2 Payments to special guardians and those in receipt of residence orders
• 3 Qualifying care relief: capital allowances
• 4 Seafarers' earnings
• 5 Venture capital schemes
• 6 Enterprise management incentives
• 7 Settlor to return excess repayment to trustees etc
• 8 Collection of income tax where sum deducted by payer
• 9 Company distributions
• 10 REITs: stock dividends
• 11 Financing costs and income of group companies
• 12 Consortium claims for group relief
• 13 R&D relief for SMEs: removal of intellectual property condition
• 14 Film tax credit: unused losses
• 15 Insurance business transfer schemes: non-profit fund transferred assets

Chargeable gains

• 16 Capital gains tax private residence relief: adult placement carers
• 17 Reinvestment of ring fence assets: acquisition by member of group

Capital allowances

• 18 First-year allowances on zero-emission goods vehicles

Part 2 Other Taxes and Duties

Value added tax

• 19 Non-business use of business assets etc
• 20 Supplies of gas, heat or cooling
• 21 Supplies of aircraft etc
• 22 Postal services etc

Tobacco products duty

• 23 Long cigarettes

Landfill tax

• 24 Landfill tax: criteria for determining material to be subject to lower rate

Part 3 Administration

• 25 Interest: corporation tax and petroleum revenue tax
• 26 Penalties for failure to make returns etc
• 27 Penalties for failure to pay tax
• 28 Recovery of overpaid stamp duty land tax and petroleum revenue tax etc
• 29 Excise duties: compliance checks

Part 4 Miscellaneous Provisions

• 30 Pension scheme under section 67 of Pensions Act 2008
• 31 Asbestos compensation settlements

Part 5 Final Provisions

• 32 Interpretation
• 33 Short title

• SCHEDULE 1 Shared Lives Care
• SCHEDULE 2 Venture Capital Schemes
• SCHEDULE 3 Company Distributions
• SCHEDULE 4 REITs: Stock Dividends
• SCHEDULE 5 Financing Costs and Income of Group Companies
• SCHEDULE 6 Consortium Claims for Group Relief
• SCHEDULE 7 First-year Allowances for Zero-emission Goods Vehicles
• SCHEDULE 8 Value Added Tax: Non-business Use of Business Assets etc

SCHEDULE 9 Interest

• Part 1 Corporation Tax
• Part 2 Petroleum Revenue Tax

• SCHEDULE 10 Penalty for Failure to Make Returns etc
• SCHEDULE 11 Penalty for Failure to Make Payments on Time

SCHEDULE 12 Recovery of Overpaid Tax etc

• Part 1 Stamp Duty Land Tax
• Part 2 Petroleum Revenue Tax

SCHEDULE 13 Excise Duties: Compliance Checks

• Part 1 Record-keeping
• Part 2 Time Limits
• Part 3 Information and Inspection Powers

• SCHEDULE 14 Asbestos Compensation Settlements