Part 2 Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 2005 (2005 c 7) | Legislation

Part 2 Income Tax, Corporation Tax and Capital Gains Tax

(1)     Extension of Outplacement Services etc Exemption: Part-Time Employees
Short title and chapterExtent of repeal
Income Tax (Earnings and Pensions) Act 2003 (c 1)In section 310(4), “full-timeâ€.
In section 311—
(a)     in subsection (3), paragraph (d) and the word “and†before it;
(b)     in subsection (4)(c), “full-timeâ€.

These repeals have effect in accordance with section 18(5) of this Act.

(2)     Employee Securities
Short title and chapterExtent of repeal
Taxation of Chargeable Gains Act 1992 (c 12)In section 119A(3), the words following the paragraphs.

This repeal has effect in accordance with section 22 of this Act.

(3)     Films: Restrictions on Relief for Production and Acquisition Expenditure
Short title and chapterExtent of repeal
Finance (No 2) Act 1992 (c 48)Section 40A(5)
In section 42—
(a)     in subsection (2), the word “and†immediately before paragraph (b), and
(b)     in subsection (3), the word “and†immediately before paragraph (b).
In section 43(1), the definitions of “master discâ€, “master negative†and “master tapeâ€.
Finance (No 2) Act 1997 (c 58)Section 48(3), (4) and (5).
Finance
Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Novation—why and how to novate a contract

Novation—why and how to novate a contractThere may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the

LEXISNEXIS

The Standard Conditions of Sale (5th edition: 2018 revision)—a guide to the main provisions

The Standard Conditions of Sale (SCS), currently in their 5th edition (2018 revision), are a set of standard conditions which are commonly incorporated into contracts for the sale of residential property. The Standard Commercial Property Conditions (Third Edition—2018 Revision) (SCPC) are used for

LEXISNEXIS

Negligent misstatement—defences and remedies

Negligent misstatement—defences and remediesThere are a number of ways in which liability for negligent misstatement may be avoided and/or limited. For details on founding a claim of negligent misstatement, see Practice Note: Negligent misstatement—founding a claim.For guidance generally on clauses

LEXISNEXIS

What happens when a client receives a custodial sentence?

What happens when a client receives a custodial sentence?This Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2–13 of the Sentencing Act 2020 (SA 2020). For those considering whether the