Finance Act 2004 | ��˾��ҹ��

Finance Act 2004 (2004 c 12)

Part 1 Excise Duties (ss 1-18)

Part 2 Value Added Tax (ss 19-22)

Part 3 Income Tax, Corporation Tax and Capital Gains Tax (ss 23-148)

Part 4 Pension Schemes etc (ss 149-284)

Part 5 Oil (ss 285-288)

Part 6 Other Taxes (ss 289-305)

Part 7 Disclosure of Tax Avoidance Schemes (ss [305A-319)

Part 8 Miscellaneous Matters (ss 320-325)

Part 9 Supplementary Provisions (ss 326-328)

SCHEDULE 1 New Schedule 2A to the Alcoholic Liquor Duties Act 1979

SCHEDULE 2 Disclosure of Value Added Tax Avoidance Schemes

SCHEDULE 3 . . .

SCHEDULE 4 Amendments Relating to the Rate Applicable to Trusts

SCHEDULE 5 Provision Not at Arm's Length: Related Amendments

SCHEDULE 6 . . .

SCHEDULE 7 Insurance Companies etc

SCHEDULE 8 . . .

SCHEDULE 9 . . .

SCHEDULE 10 Amendment of Enactments that Operate by Reference to Accounting Practice

SCHEDULE 11 Conditions for Registration for Gross Payment

SCHEDULE 12 Construction Industry Scheme: Consequential Amendments

SCHEDULE 13 Childcare and Childcare Vouchers

SCHEDULE 14 Vans

SCHEDULE 15 Charge to Income Tax on Benefits Received by Former Owner of Property

SCHEDULE 16 Relief Where National Insurance Contributions Met by Employee

SCHEDULE 17 Minor Amendments of or Connected with the Income Tax (Earnings and Pensions) Act 2003

SCHEDULE 18 Enterprise Investment Scheme

SCHEDULE 19 Venture Capital Trusts

SCHEDULE 20 Corporate Venturing Scheme

SCHEDULE 21 Chargeable Gains: Restriction of Gifts Relief etc

SCHEDULE 22 Chargeable Gains: Private Residence Relief

SCHEDULE 23 Finance Leasebacks: Transitional Provision

SCHEDULE 24 . . .

SCHEDULE 25 Lloyd's Names: Conversion to Limited Liability Underwriting

SCHEDULE 26 Offshore Funds

SCHEDULE 27 Meaning of “Offshore Installation”

SCHEDULE 28 Registered Pension Schemes: Authorised Pensions—Supplementary

SCHEDULE 29 Registered Pension Schemes: Authorised Lump Sums—Supplementary

[SCHEDULE 29A Taxable Property Held by Investment-regulated Pension Schemes]

SCHEDULE 30 Registered Pension Schemes: Employer Loans

SCHEDULE 31 Taxation of Benefits Under Registered Pension Schemes

SCHEDULE 32 Registered Pension Schemes: Benefit Crystallisation Events—Supplementary

SCHEDULE 33 Overseas Pension Schemes: Migrant Member Relief

SCHEDULE 34 Non-UK Schemes: Application of Certain Charges [and Protections etc]

SCHEDULE 35 Pension Schemes etc: Minor and Consequential Amendments

SCHEDULE 36 Pension Schemes etc: Transitional Provisions and Savings

SCHEDULE 37 Oil Taxation: Tax-Exempt Tariffing Receipts and Assets Producing Them

SCHEDULE 38 Schedule to be Inserted as Schedule 19B to the Taxes Act 1988

SCHEDULE 39 Stamp Duty Land Tax and Stamp Duty

SCHEDULE 40 Stamp Duty Land Tax: Claims Not Included in Returns

SCHEDULE 41 Stamp Duty Land Tax: Application to Certain Partnership Transactions

SCHEDULE 42 Repeals

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Finance Act 2004 (2004 c 12)

Quick and comprehensive access to the most accurate, up-to-date legislation.

Finance Act 2004 (2004 c 12)

Quick and comprehensive access to the most accurate, up-to-date legislation.

Finance Act 2004 (2004 c 12)