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Finance Act 2014 (2014 c 26)

UK Parliament Acts contains Statutes of England and Wales. Acts that were made by the Westminster Parliament and relate to Scotland only are not included, although provisions of Scottish Acts that apply or are relevant to England and/or Wales are included. Westminster Parliament Acts containing some Scotland only provisions pre and post devolution are reproduced in full. This source contains the full, amended text of all public general Acts that are currently in force. Legislation that has been recently enacted but is not yet in force is also included.

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Finance Act 2014 (2014 c 26)

UK Parliament Acts contains Statutes of England and Wales. Acts that were made by the Westminster Parliament and relate to Scotland only are not included, although provisions of Scottish Acts that apply or are relevant to England and/or Wales are included. Westminster Parliament Acts containing some Scotland only provisions pre and post devolution are reproduced in full. This source contains the full, amended text of all public general Acts that are currently in force. Legislation that has been recently enacted but is not yet in force is also included.

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

��˾��ҹ�� traffic light system shows the status of legislation and cases so you are always using up-to-date law while historical versioning and legislative timelines lets you see exactly what has changed in legislation over time.

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Finance Act 2014 (2014 c 26)

Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss 1-75)

Part 2 Excise Duties and Other Taxes (ss 76-124)

Part 3 General Betting Duty, Pool Betting Duty and Remote Gaming Duty (ss 125-198)

Part 4 Follower Notices and Accelerated Payments (ss 199-233)

Part 5 Promoters of Tax Avoidance Schemes (ss 234-283)

Part 6 Other Provisions (ss 284-300)

Part 7 Final Provisions (ss 301-303)

SCHEDULE 1 Corporation Tax Rates

SCHEDULE 2 Annual Investment Allowance: Transitional Provisions etc

SCHEDULE 3 Restrictions on Remittance Basis

SCHEDULE 4 Tax Relief for Theatrical Production

SCHEDULE 5 Pension Flexibility: Further Amendments

SCHEDULE 6 Transitional Provision Relating to New Standard Lifetime Allowance for the Tax Year 2014–15 etc

SCHEDULE 7 Pension Schemes

SCHEDULE 8 Employee Share Schemes

SCHEDULE 9 Employment-related Securities etc

SCHEDULE 10 Venture Capital Trusts

SCHEDULE 11 Tax Relief for Social Investments

SCHEDULE 12 Investments in Social Enterprises: Capital Gains

SCHEDULE 13 General Block Exemption Regulation

SCHEDULE 14 . . .

SCHEDULE 15 Supplementary Charge: Onshore Allowance

SCHEDULE 16 Oil Contractors: Ring-fence Trade etc

SCHEDULE 17 Partnerships

SCHEDULE 18 Abolition of Reduced Rates for Vehicles Satisfying Reduced Pollution Requirements

SCHEDULE 19 Other Amendments About Vehicle Excise Duty

SCHEDULE 20 Climate Change Levy: Exemptions for Mineralogical and Metallurgical Processes etc

SCHEDULE 21 Goods Shipped or Carried as Stores on Ships or Aircraft

SCHEDULE 22 . . .

SCHEDULE 23 SDLT: Charities Relief

SCHEDULE 24 Abolition of Stamp Duty and SDRT: Securities on Recognised Growth Markets

SCHEDULE 25 Inheritance Tax

SCHEDULE 26 The Bank Levy: Miscellaneous Changes

SCHEDULE 27 Suspension and Revocation of Remote Operating Licences

SCHEDULE 28 Part 3: Consequential Amendments and Repeals

SCHEDULE 29 Part 3: Transitional and Saving Provisions

SCHEDULE 30 Section 208 [or 208A] Penalty: Value of the Denied Advantage

SCHEDULE 31 Follower Notices and Partnerships

SCHEDULE 32 Accelerated Payments and Partnerships

SCHEDULE 33 Part 4: Consequential Amendments

[SCHEDULE 33A Promotion Structures]

SCHEDULE 34 Promoters of Tax Avoidance Schemes: Threshold Conditions

[SCHEDULE 34A Promoters of Tax Avoidance Schemes: Defeated Arrangements]

SCHEDULE 35 Promoters of Tax Avoidance Schemes: Penalties

SCHEDULE 36 Promoters of Tax Avoidance Schemes: Partnerships

SCHEDULE 37 Companies Owned by Employee-ownership Trusts

SCHEDULE 38 Scottish Basic, Higher and Additional Rates of Income Tax

SCHEDULE 39 Taxation of Co-operative Societies etc

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