Free legislation on LexisWeb is as enacted and does not take into account any amendments
Part 1 Charges, Rates, Allowances Etc
Income tax
- 1 Charge and main rates for 2011–12
- 2 Basic rate limit for 2011–12
- 3 Personal allowance for 2011–12 for those aged under 65
Corporation tax
- 4 Main rate for financial year 2011
- 5 Charge and main rate for financial year 2012
- 6 Small profits rate and fractions for financial year 2011
- 7 Increase in rate of supplementary charge
Capital gains tax
Capital allowances
Alcohol duties
- 13 Rates of alcoholic liquor duties
- 14 General beer duty: reduced rate for lower strength beer
- 15 New high strength beer duty
Tobacco duties
Gambling duties
Fuel duties
- 19 Fuel duties: rates of duty and rebates from 23 March 2011
- 20 Fuel duties: rates of duty and rebates from 1 January 2012
Vehicle excise duty
- 21 VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
- 22 VED rates for certain goods vehicles without road-friendly suspension
Environmental taxes
Part 2 Income Tax, Corporation Tax and Capital Gains Tax
Anti-avoidance provisions
- 26 Employment income provided through third parties
- 27 Tainted charity donations
- 28 Amounts not fully recognised for accounting purposes
- 29 Loan relationships involving connected debtor and creditor
- 30 Group mismatch schemes
- 31 Company ceasing to be member of group: availability of relief
- 32 Leasing businesses
- 33 Long funding finance leases
- 34 Investment companies
Exemptions and reliefs
- 35 Reduction in childcare relief for higher earners
- 36 Childcare: salary sacrifice etc and the national minimum wage
- 37 Accommodation expenses of MPs
- 38 Experts seconded to European Union bodies
- 39 Employment income: exemption for fees relating to monitoring schemes
- 40 Individual investment plans for children
- 41 Gift aid: increase of limits on total value of benefits associated with gifts
- 42 Enterprise investment scheme: amount of relief
- 43 Relief for expenditure on R&D by SMEs
Chargeable gains
Foreign profits
Investment trusts
Miscellaneous
- 51 Taxable benefits: calculating the appropriate percentage for cars
- 52 Furnished holiday lettings
- 53 Leases and changes to accounting standards
- 54 Leasing companies: withdrawal of election
- 55 Companies with small profits: associated companies
- 56 Insurance companies: apportionment of amounts brought into account
- 57 Tonnage tax: capital allowances in respect of ship leasing
- 58 Transfer pricing: application of OECD principles
- 59 Offshore funds
- 60 Index-linked gilt-edged securities
Part 3 Oil
- 61 PRT: areas treated as continuing to be oil fields
- 62 Intangible fixed assets: oil licences
- 63 Reduction of supplementary charge for certain new oil fields
- 64 Chargeable gains: oil activities
Part 4 Pensions
- 65 Benefits under pension schemes
- 66 Annual allowance charge
- 67 Lifetime allowance charge
- 68 Borrowing by section 67 pension scheme
- 69 Exemption from tax on interest on unpaid relevant contributions
- 70 Power to make further provision about section 67 pension scheme
- 71 Tax provision consequential on Part 1 of Pensions Act 2008 etc
- 72 Foreign pensions of UK residents
Part 5 Bank Levy
Part 6 Other Taxes
Value added tax
- 74 Business samples
- 75 Zero-rating: splitting of supplies
- 76 Academies
- 77 Relief from VAT on imported goods of low value
Climate change levy
- 78 Supplies of commodities to be used in producing electricity
- 79 Northern Ireland gas supplies
- 80 Power to suspend exemption for supplies used in recycling processes
Aggregates levy
Stamp duty land tax
Stamp duty reserve tax
Part 7 Administration etc
- 85 Security for payment of PAYE
- 86 Data-gathering powers
- 87 Mutual assistance for recovery of taxes etc
Part 8 Miscellaneous Provisions
- 88 Amendments of section 1 of the Provisional Collection of Taxes Act 1968
- 89 Specified investments
- 90 Machine games duty
- 91 Redundant reliefs
Part 9 Final Provisions
- SCHEDULE 1 New High Strength Beer Duty
- SCHEDULE 2 Employment Income Provided Through Third Parties
SCHEDULE 3 Tainted Charity Donations
- Part 1 Income Tax
- Part 2 Corporation Tax
- Part 3 Capital Gains Tax
- Part 4 Consequential Amendments
- Part 5 Commencement and Transitional Provision
- SCHEDULE 4 Amounts Not Fully Recognised for Accounting Purposes
- SCHEDULE 5 Group Mismatch Schemes
- SCHEDULE 6 Leasing Businesses
- SCHEDULE 7 Investment Companies
- SCHEDULE 8 Reduction in Childcare Relief for Higher Earners
- SCHEDULE 9 Value Shifting
- SCHEDULE 10 Company Ceasing to be Member of Group
- SCHEDULE 11 Pre-entry Losses
SCHEDULE 12 Controlled Foreign Companies
- Part 1 Exemptions for Companies with Limited UK Connection
- Part 2 Amendment of Small Chargeable Profits Exemption
- Part 3 Temporary Exemption Following Reorganisation etc
- Part 4 Holding Companies: Extension of Transitional Provision
- Part 5 Minor and Consequential Amendments
- Part 6 Commencement and Transitional Provision
SCHEDULE 13 Profits of Foreign Permanent Establishments etc
- Part 1 Amendments of CTA 2009
- Part 2 Amendments of Other Acts
- Part 3 Commencement and Transitional Provision
SCHEDULE 14 Furnished Holiday Lettings
- Part 1 Income Tax
- Part 2 Corporation Tax
- Part 3 Capital Allowances
- Part 4 Chargeable Gains
SCHEDULE 15 Chargeable Gains: Oil Activities
- Part 1 Licence Swaps
- Part 2 Reinvestment of Ring Fence Assets
SCHEDULE 16 Benefits under Pension Schemes
- Part 1 Changes to Benefits Available under Pension Schemes etc
- Part 2 Consequential Amendments
- Part 3 Commencement and Transitional Provision
SCHEDULE 17 Annual Allowance Charge
- Part 1 Amendments
- Part 2 Commencement and Transitional Provision
SCHEDULE 18 Lifetime Allowance Charge
- Part 1 Amendments
- Part 2 Commencement and Transitional Provision
SCHEDULE 19 The Bank Levy
- Part 1 Introduction
- Part 2 Charging of Bank Levy
- Part 3 Groups Covered by the Bank Levy
- Part 4 Chargeable Equity and Liabilities
- Part 5 Supplementary Provision
- Part 6 Collection and Management
- Part 7 Double Taxation Relief
- Part 8 Definitions
- Part 9 Power to Make Consequential Changes
- SCHEDULE 20 Supplies of Commodities to be Used in Producing Electricity
- SCHEDULE 21 Prevention of SDLT Avoidance
- SCHEDULE 22 Transfers Involving Multiple Dwellings
SCHEDULE 23 Data-gathering Powers
- Part 1 Power to Obtain Data
- Part 2 Relevant Data-holders
- Part 3 Appeals Against Data-holder Notices
- Part 4 Penalties
- Part 5 Miscellaneous Provision and Interpretation
- Part 6 Consequential Provisions
- Part 7 Application of this Schedule
- SCHEDULE 24 Amendments of Schedule 36 to FA 2008
- SCHEDULE 25 Mutual Assistance for Recovery of Taxes etc
SCHEDULE 26 Redundant Reliefs
- Part 1 Income Tax and Corporation Tax
- Part 2 Stamp Duty
Practice Areas
Lexis®Library
- An authoritative guide to the status of statutory provisions and their meaning, including definitions, cross-references and information on commencement and amendmentView Halsbury Statutes Citator
- Authoritative guides to the status of statutory provisions and their meaning from a range of titles from Butterworths, Halsbury's Statutes and TolleyView other related LexisLibrary annotations
- Official explanatory notes that further explain the effects of the Act and summarise what the Act sets out to achieveView official explanatory notes
- Indicates the date on which a section of an enactment was brought into force, powered by Halsbury's Is It In ForceView current status of this Act
- The current law in England and Wales, consolidated by the incorporation of amendments into existing legislation, by an expert team of editorsView Consolidated Version
- Subordinate legislation is made under the authority of a provision (or provisions) of an Act (or Acts) of ParliamentView all subordinate legislation
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView all related commentary
- Cases related to this particular case that are related to, or discuss this caseView related cases
