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Finance Act 2004

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Part 1 Excise duties

    1. Tobacco products duty

      1. 1.Rates of tobacco products duty

    2. Alcoholic liquor duties

      1. 2.Rate of duty on beer

      2. 3.Rates of duty on wine and made-wine

      3. 4.Duty stamps for spirits etc

    3. Hydrocarbon oil etc duties

      1. 5.Rates

      2. 6.Road fuel gas

      3. 7.Sulphur-free fuel

      4. 8.Definition of “fuel oil”

      5. 9.Mixing of rebated oil

      6. 10.Bioethanol

      7. 11.Biodiesel

      8. 12.Fuel substitutes

      9. 13.Warehousing

      10. 14.Treatment of certain energy products

    4. Betting and gaming duties

      1. 15.General betting duty: pool betting

      2. 16.Rates of gaming duty

    5. Amusement machine licence duty

      1. 17.Amusement machine licence duty: rates

    6. Vehicle excise duty

      1. 18.Fee for payment of duty by credit card

  3. Part 2 Value added tax

    1. 19.Disclosure of VAT avoidance schemes

    2. 20.Groups

    3. 21.Reverse charge on gas and electricity supplied by persons outside UK

    4. 22.Use of stock in trade cars for consideration less than market value

  4. Part 3 Income tax, corporation tax and capital gains tax

    1. Chapter 1 Income tax and corporation tax charge and rate bands

      1. Income tax

        1. 23.Charge and rates for 2004-05

        2. 24.Personal allowances for those aged 65 or more

      2. Corporation tax

        1. 25.Charge and main rate for financial year 2005

        2. 26.Small companies' rate and fraction for financial year 2004

        3. 27.Corporation tax starting rate and fraction for financial year 2004

        4. 28.The non-corporate distribution rate

      3. Trusts

        1. 29.Special rates of tax applicable to trusts

    2. Chapter 2 Corporation tax: general

      1. Transfer pricing

        1. 30.Provision not at arm’s length: transactions between UK taxpayers etc

        2. 31.Exemptions for dormant companies and small and medium-sized enterprises

        3. 32.Special applications of paragraph 6 of Schedule 28AA to the Taxes Act 1988

      2. Penalties: temporary relaxation

        1. 33.Provision not at arm’s length: temporary relaxation of liability to penalty

      3. Thin capitalisation

        1. 34.Payments of excessive interest etc

        2. 35.Elimination of double counting etc

        3. 36.Balancing payments and elections to pay tax instead

      4. Transfer pricing and thin capitalisation: commencement

        1. 37.Commencement and transitional provisions

      5. Expenses of companies with investment business and insurance companies

        1. 38.Expenses of management: companies with investment business

        2. 39.Accounting period to which expenses of management are referable

        3. 40.Expenses of insurance companies

        4. 41.Related amendments to other enactments

        5. 42.Commencement of sections 38 to 41

        6. 43.Companies with investment business: transitional provisions

        7. 44.Insurance companies: transitional provisions

      6. Amounts reversing expenses of management deducted

        1. 45.Amounts reversing expenses of management deducted: charge to tax

      7. Power to make consequential amendments

        1. 46.Power to make consequential amendments

      8. Insurance companies: miscellaneous

        1. 47.Insurance companies etc.

      9. Loan relationships and derivative contracts

        1. 48.Loan relationships: miscellaneous amendments

        2. 49.Derivative contracts: miscellaneous amendments

      10. Accounting practice

        1. 50.Generally accepted accounting practice

        2. 51.Use of different accounting practices within a group of companies

        3. 52.Amendment of enactments that operate by reference to accounting practice

        4. 53.Treatment of expenditure on research and development

        5. 54.Trading profits etc. from securities: taxation of amounts taken to reserves

      11. Miscellaneous

        1. 55.Duty of company to give notice of coming within charge to corporation tax

        2. 56.Relief for community amateur sports clubs

    3. Chapter 3 Construction industry scheme

      1. Introduction

        1. 57.Introduction

        2. 58.Sub-contractors

        3. 59.Contractors

      2. Deductions on account of tax from contract payments to sub-contractors

        1. 60.Contract payments

        2. 61.Deductions on account of tax from contract payments

        3. 62.Treatment of sums deducted

      3. Registration of sub-contractors

        1. 63.Registration for gross payment or for payment under deduction

        2. 64.Requirements for registration for gross payment

        3. 65.Change in control of company registered for gross payment

        4. 66.Cancellation of registration for gross payment

        5. 67.Registration for gross payment: appeals

        6. 68.Registration for payment under deduction: cancellation and appeals

      4. Verification, returns etc and penalties

        1. 69.Verification etc of registration status of sub-contractors

        2. 70.Periodic returns by contractors etc

        3. 71.Collection and recovery of sums to be deducted

        4. 72.Penalties

      5. Supplementary

        1. 73.Regulations under this Chapter: supplementary

        2. 74.Meaning of “construction operations”

        3. 75.Meaning of “the Inland Revenue” etc and delegation of Board’s functions

        4. 76.Consequential amendments

        5. 77.Commencement and transitional provision

    4. Chapter 4 Personal taxation

      1. Taxable benefits

        1. 78.Childcare and childcare vouchers

        2. 79.Exemption for loaned computer equipment

        3. 80.Vans

        4. 81.Emergency vehicles

        5. 82.European travel expenses of MPs and other representatives

      2. Gift aid

        1. 83.Giving through the self-assessment return

      3. Gifts with a reservation

        1. 84.Charge to income tax by reference to enjoyment of property previously owned

      4. Employment-related securities and options

        1. 85.Relief where national insurance contributions met by employee

        2. 86.Shares in employee-controlled companies and unconnected companies

        3. 87.Restricted securities with artificially depressed value

        4. 88.Shares under approved plans and schemes

        5. 89.Shares acquired on public offer

        6. 90.Associated persons etc.

      5. Miscellaneous

        1. 91.Income of spouses: jointly held property

        2. 92.Minor amendments of or connected with ITEPA 2003

    5. Chapter 5 Enterprise incentives

      1. 93.Enterprise investment scheme

      2. 94.Venture capital trusts

      3. 95.Corporate venturing scheme

      4. 96.Enterprise management incentives: subsidiaries

    6. Chapter 6 Exemption from income tax for certain interest and royalty payments

      1. Introductory

        1. 97.Introductory

      2. Exemption from income tax

        1. 98.Exemption from income tax for certain interest and royalty payments

        2. 99.Permanent establishments and “25% associates”

      3. Exemption notices

        1. 100.Interest payments: exemption notices

      4. Payment without deduction

        1. 101.Payment of royalties without deduction at source

        2. 102.Claim for tax deducted at source from exempt interest or royalty payments

      5. Special relationships and anti-avoidance

        1. 103.Special relationships

        2. 104.Anti-avoidance

      6. Supplementary

        1. 105.Consequential amendments

        2. 106.Transitional provision

    7. Chapter 7 Savings income: double taxation arising from withholding tax

      1. Introductory

        1. 107.Introductory

      2. Credit etc for special withholding tax

        1. 108.Income tax credit etc for special withholding tax

        2. 109.Capital gains tax credit etc for special withholding tax

        3. 110.Credit under Part 18 of Taxes Act 1988 to be allowed first

      3. Computation of income etc

        1. 111.Computation of income etc subject to special withholding tax only

        2. 112.Computation of income etc subject to foreign tax and special withholding tax

      4. Certificates to avoid levy of special withholding tax

        1. 113.Issue of certificate

        2. 114.Refusal to issue certificate and appeal against refusal

      5. SupplementaryM

        1. 115.Supplementary

    8. Chapter 8 Chargeable gains

      1. 116.Restriction of gifts relief etc

      2. 117.Private residence relief

      3. 118.Authorised unit trusts: treatment of umbrella schemes

    9. Chapter 9 Avoidance involving loss relief or partnership

      1. Individuals benefited by film relief

        1. 119.Individuals benefited by film relief

        2. 120.“Disposal of a right of the individual to profits arising from the trade”

        3. 121.“The losses claimed” and “the individual’s capital contribution to the trade”

        4. 122.Computing the chargeable amount

        5. 123.“Film-related losses” and “non-taxable consideration”

      2. Individuals in partnership: restriction of relief

        1. 124.Restriction of relief: non-active partners

        2. 125.Partnerships exploiting films

      3. Individuals in partnership: exit charge

        1. 126.Losses derived from exploiting licence: introductory

        2. 127.Charge to income tax

        3. 128.Definitions for purposes of section 127

        4. 129.Disposals to which section 126 applies

        5. 130.“A significant amount of time”

      4. Companies in partnership

        1. 131.Companies in partnership

        2. 132.Companies in partnership: supplementary

        3. 133.Relationship with chargeable gains

    10. Chapter 10 Avoidance: miscellaneous

      1. 134.Finance leasebacks

      2. 135.Rent factoring of leases of plant or machinery

      3. 136.Manufactured dividends

      4. 137.Manufactured payments under arrangements having an unallowable purpose

      5. 138.Gilt strips

      6. 139.Gifts of shares, securities and real property to charities etc

      7. 140.Life policies etc.: restriction of corresponding deficiency relief

    11. Chapter 11 Miscellaneous

      1. Reliefs for business

        1. 141.Relief for research and development: software and consumable items

        2. 142.Temporary increase in amount of first-year allowances for small enterprises

        3. 143.Deduction for expenditure by landlords on energy-saving items

        4. 144.Lloyd’s names: conversion to limited liability underwriting

      2. Offshore matters

        1. 145.Offshore funds

        2. 146.Meaning of “offshore installation”

      3. Health

        1. 147.Immediate needs annuities

        2. 148.Corporation tax: health service bodies

  5. Part 4 Pension schemes etc

    1. Chapter 1 Introduction

      1. Introductory

        1. 149.Overview of Part 4

      2. Main concepts

        1. 150.Meaning of “pension scheme”

        2. 151.Meaning of “member”

        3. 152.Meaning of “arrangement”

    2. Chapter 2 Registration of pension schemes

      1. Registration

        1. 153.Registration of pension schemes

        2. 154.Persons by whom registered pension scheme may be established

        3. 155.Persons by whom scheme may be established: supplementary

        4. 156.Appeal against decision not to register

      2. De-registration

        1. 157.De-registration

        2. 158.Grounds for de-registration

        3. 159.Appeal against decision to de-register

    3. Chapter 3 Payments by registered pension schemes

      1. Introductory

        1. 160.Payments by registered pension schemes

        2. 161.Meaning of “payment” etc

        3. 162.Meaning of “loan”

        4. 163.Meaning of “borrowing” etc

      2. Authorised member payments

        1. 164.Authorised member payments

        2. 165.Pension rules

        3. 166.Lump sum rule

        4. 167.Pension death benefit rules

        5. 168.Lump sum death benefit rule

        6. 169.Recognised transfers

        7. 170.Appeal against decision to exclude recognised overseas pension scheme

        8. 171.Scheme administration member payments

      3. Unauthorised member payments

        1. 172.Assignment

        2. 173.Benefits

        3. 174.Value shifting

      4. Authorised employer payments

        1. 175.Authorised employer payments

        2. 176.Public service scheme payment

        3. 177.Authorised surplus payment

        4. 178.Compensation payments

        5. 179.Authorised employer loan

        6. 180.Scheme administration employer payments

      5. Unauthorised employer payments

        1. 181.Value shifting

      6. Borrowing

        1. 182.Unauthorised borrowing: money purchase arrangements

        2. 183.Effect of unauthorised borrowing: money purchase arrangements

        3. 184.Unauthorised borrowing: other arrangements

        4. 185.Effect of unauthorised borrowing: other arrangements

    4. Chapter 4 Registered pension schemes: tax reliefs and exemptions

      1. Scheme investments

        1. 186.Income

        2. 187.Chargeable gains

      2. Members' contributions

        1. 188.Relief for contributions

        2. 189.Relevant UK individual

        3. 190.Annual limit for relief

        4. 191.Methods of giving relief

        5. 192.Relief at source

        6. 193.Relief under net pay arrangements

        7. 194.Relief on making of claim

        8. 195.Transfer of certain shares to be treated as payment of contribution

      3. Employers' contributions

        1. 196.Relief for employers in respect of contributions paid

        2. 197.Spreading of relief

        3. 198.Spreading of relief: cessation of business

        4. 199.Deemed contributions

        5. 200.No other relief for employers in connection with contributions

        6. 201.Relief for employees

      4. Inland Revenue contributions

        1. 202.Minimum contributions under pensions legislation

      5. Inheritance tax exemptions

        1. 203.Inheritance tax exemptions

    5. Chapter 5 Registered pension schemes: tax charges

      1. Charges on authorised payments

        1. 204.Authorised pensions and lump sums

        2. 205.Short service refund lump sum charge

        3. 206.Special lump sum death benefits charge

        4. 207.Authorised surplus payments charge

      2. Unauthorised payments charge

        1. 208.Unauthorised payments charge

        2. 209.Unauthorised payments surcharge

        3. 210.Surchargeable unauthorised member payments

        4. 211.Valuation of crystallised rights for purposes of section 210

        5. 212.Valuation of uncrystallised rights for purposes of section 210

        6. 213.Surchargeable unauthorised employer payments

      3. Lifetime allowance charge

        1. 214.Lifetime allowance charge

        2. 215.Amount of charge

        3. 216.Benefit crystallisation events and amounts crystallised

        4. 217.Persons liable to charge

        5. 218.Individual’s lifetime allowance and standard lifetime allowance

        6. 219.Availability of individual’s lifetime allowance

        7. 220.Pension credits from previously crystallised rights

        8. 221.Non-residence: general

        9. 222.Non-residence: money purchase arrangements

        10. 223.Non-residence: other arrangements

        11. 224.Transfers from recognised overseas pension scheme: general

        12. 225.Overseas scheme transfers: money purchase arrangements

        13. 226.Overseas scheme transfers: other arrangements

      4. Annual allowance charge

        1. 227.Annual allowance charge

        2. 228.Annual allowance

        3. 229.Total pension input amount

        4. 230.Cash balance arrangements

        5. 231.Cash balance arrangements: uprating of opening value

        6. 232.Cash balance arrangements: adjustments of closing value

        7. 233.Other money purchase arrangements

        8. 234.Defined benefits arrangements

        9. 235.Defined benefits arrangements: uprating of opening value

        10. 236.Defined benefits arrangements: adjustments of closing value

        11. 237.Hybrid arrangements

        12. 238.Pension input period

      5. Scheme sanction charge

        1. 239.Scheme sanction charge

        2. 240.Amount of charge

        3. 241.Scheme chargeable payment

      6. De-registration charge

        1. 242.De-registration charge

    6. Chapter 6 Schemes that are not registered pension schemes

      1. Non-UK schemes

        1. 243.Overseas pension schemes: migrant member relief

        2. 244.Non-UK schemes: application of certain charges

      2. Employer-financed retirement benefit schemes

        1. 245.Restriction of deduction for contributions by employer

        2. 246.Restriction of deduction for non-contributory provision

        3. 247.Abolition of income tax charge in respect of employer payments

        4. 248.Employer’s cost of insuring against non-payment of benefit

        5. 249.Taxation of non-pension benefits

    7. Chapter 7 Compliance

      1. Information

        1. 250.Registered pension scheme return

        2. 251.Information: general requirements

        3. 252.Notices requiring documents or particulars

        4. 253.Appeal against notices

      2. Accounting and assessment

        1. 254.Accounting for tax by scheme administrators

        2. 255.Assessments under this Part

      3. Registration regulations

        1. 256.Enhanced lifetime allowance regulations

      4. Penalties

        1. 257.Registered pension scheme return

        2. 258.Information required by regulations

        3. 259.Documents and particulars required by notice

        4. 260.Accounting return

        5. 261.Enhanced lifetime allowance regulations: documents and information

        6. 262.Enhanced lifetime allowance regulations: failures to comply

        7. 263.Lifetime allowance enhanced protection: benefit accrual

        8. 264.False statements etc

        9. 265.Winding-up to facilitate payment of lump sums

        10. 266.Transfers to insured schemes

      5. Discharge of tax liability: good faith

        1. 267.Lifetime allowance charge

        2. 268.Unauthorised payments surcharge and scheme sanction charge

        3. 269.Appeal against decision on discharge of liability

      6. Scheme administrator

        1. 270.Meaning of “scheme administrator”

        2. 271.Liability of scheme administrator

        3. 272.Trustees etc. liable as scheme administrator

        4. 273.Members liable as scheme administrator

        5. 274.Supplementary

    8. Chapter 8 Supplementary

      1. Interpretation

        1. 275.Insurance company

        2. 276.Relevant valuation factor

        3. 277.Valuation assumptions

        4. 278.Market value

        5. 279.Other definitions

        6. 280.Abbreviations and general index

      2. Other supplementary provisions

        1. 281.Minor and consequential amendments

        2. 282.Orders and regulations

        3. 283.Transitionals and savings

        4. 284.Commencement

  6. Part 5 Oil

    1. 285.Certain receipts not to be tariff receipts

    2. 286.Petroleum extraction activities: exploration expenditure supplement

    3. 287.Restrictions on expenditure allowable

    4. 288.Terminal losses

  7. Part 6 Other taxes

    1. Climate change levy

      1. 289.Supplies to producers of commodities

    2. Aggregates levy

      1. 290.Transitional tax credit in Northern Ireland: changes to existing scheme

      2. 291.Transitional tax credit in Northern Ireland: new scheme

    3. Lorry road-user charge

      1. 292.Lorry road-user charge

    4. Inheritance tax

      1. 293.Delivery of accounts etc

      2. 294.Grant of probate

      3. 295.Amendments to penalty regime

    5. Stamp duty land tax and stamp duty

      1. 296.Miscellaneous amendments

    6. Stamp duty land tax

      1. 297.Leases

      2. 298.Notification, registration and penalties

      3. 299.Claims not included in returns

      4. 300.Assents and appropriations by personal representatives

      5. 301.Chargeable consideration

      6. 302.Charities relief

      7. 303.Shared ownership leases

      8. 304.Application to certain partnership transactions

      9. 305.Liability of partners

  8. Part 7 Disclosure of tax avoidance schemes

    1. 306.Meaning of “notifiable arrangements” and “notifiable proposal”

    2. 307.Meaning of “promoter”

    3. 308.Duties of promoter

    4. 309.Duty of person dealing with promoter outside United Kingdom

    5. 310.Duty of parties to notifiable arrangements not involving promoter

    6. 311.Arrangements to be given reference number

    7. 312.Duty of promoter to notify client of number

    8. 313.Duty of parties to notifiable arrangements to notify Board of number, etc.

    9. 314.Legal professional privilege

    10. 315.Penalties

    11. 316.Information to be provided in form and manner specified by Board

    12. 317.Regulations under Part 7

    13. 318.Interpretation of Part 7

    14. 319.Part 7: commencement and savings

  9. Part 8 Miscellaneous matters

    1. 320.Exclusion of extended limitation period in England, Wales and Northern Ireland

    2. 321.Exclusion of extended prescriptive period in Scotland

    3. 322.Mutual assistance: customs union with the Principality of Andorra

    4. 323.Ending of shipbuilders' relief

    5. 324.Government borrowing: preparations for possible adoption of Euro

    6. 325.Premium bonds

  10. Part 9 Supplementary provisions

    1. 326.Repeals

    2. 327.Interpretation

    3. 328.Short title

    1. Schedule 1

      New Schedule 2A to the Alcoholic Liquor Duties Act 1979

    2. Schedule 2

      Disclosure of value added tax avoidance schemes

      1. Part 1 Principal amendments of Value Added Tax Act 1994

      2. Part 2 Consequential amendments

    3. Schedule 3

      Corporation tax: the non-corporate distribution rate: supplementary provisions

      1. Part 1 General provisions

      2. Part 2 Allocation of excess NCDs to other companies

      3. Part 3 Other supplementary provisions

    4. Schedule 4

      Amendments relating to the rate applicable to trusts

    5. Schedule 5

      Provision not at arm’s length: related amendments

    6. Schedule 6

      Expenses of companies with investment business and insurance companies

    7. Schedule 7

      Insurance companies etc

    8. Schedule 8

      Loan relationships: miscellaneous amendments

    9. Schedule 9

      Derivative contracts: miscellaneous amendments

    10. Schedule 10

      Amendment of enactments that operate by reference to accounting practice

      1. Part 1 Loan relationships

      2. Part 2 Derivative contracts

      3. Part 3 Intangible fixed assets

      4. Part 4 Foreign currency accounting

    11. Schedule 11

      Conditions for registration for gross payment

      1. Part 1 Conditions to be satisfied by individuals

      2. Part 2 Conditions to be satisfied by firms

      3. Part 3 Conditions to be satisfied by companies

      4. Part 4 Supplementary provisions

    12. Schedule 12

      Construction industry scheme: consequential amendments

    13. Schedule 13

      Childcare and childcare vouchers

    14. Schedule 14

      Vans

    15. Schedule 15

      Charge to income tax on benefits received by former owner of property

    16. Schedule 16

      Relief where national insurance contributions met by employee

    17. Schedule 17

      Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003

    18. Schedule 18

      Enterprise investment scheme

      1. Part 1 Income tax relief

      2. Part 2 Deferral relief

      3. Part 3 Commencement

    19. Schedule 19

      Venture capital trusts

      1. Part 1 Increase in relief on investments and distributions

      2. Part 2 Abolition of deferral relief

      3. Part 3 Miscellaneous

    20. Schedule 20

      Corporate venturing scheme

    21. Schedule 21

      Chargeable gains: restriction of gifts relief etc

    22. Schedule 22

      Chargeable gains: private residence relief

    23. Schedule 23

      Finance leasebacks: transitional provision

    24. Schedule 24

      Manufactured dividends

    25. Schedule 25

      Lloyd’s names: conversion to limited liability underwriting

    26. Schedule 26

      Offshore funds

    27. Schedule 27

      Meaning of “offshore installation”

      1. Part 1 The new definition

      2. Part 2 Minor and consequential amendments

    28. Schedule 28

      Registered pension schemes: authorised pensions—supplementary

      1. Part 1 Pension rules

      2. Part 2 Pension death benefit rules

    29. Schedule 29

      Registered pension schemes: authorised lump sums—supplementary

      1. Part 1 Lump sum rule

      2. Part 2 Lump sum death benefit rule

    30. Schedule 30

      Registered pension schemes: employer loans

    31. Schedule 31

      Taxation of benefits under registered pension schemes

    32. Schedule 32

      Registered pension schemes: benefit crystallisation events—supplementary

    33. Schedule 33

      Overseas pension schemes: migrant member relief

    34. Schedule 34

      Non-UK schemes: application of certain charges

    35. Schedule 35

      Pension schemes etc: minor and consequential amendments

    36. Schedule 36

      Pension schemes etc: transitional provisions and savings

      1. Part 1 Pre-commencement pension schemes

      2. Part 2 Pre-commencement rights: lifetime allowance charge

      3. Part 3 Pre-commencement benefit rights

      4. Part 4 Other provisions

    37. Schedule 37

      Oil taxation: tax-exempt tariffing receipts and assets producing them

      1. Part 1 Amendments of the Oil Taxation Act 1983 relating to allowable expenditure and disposal receipts

      2. Part 2 Transitional provision

      3. Part 3 Amendments of the Taxes Act 1988

      4. Part 4 Amendments of other enactments

    38. Schedule 38

      Schedule to be inserted as Schedule 19B to the Taxes Act 1988

    39. Schedule 39

      Stamp duty land tax and stamp duty

      1. Part 1 Amendments to Part 4 of the Finance Act 2003: general

      2. Part 2 Re-enactment, with changes, of amendments made by section 109 regulations

    40. Schedule 40

      Stamp duty land tax: claims not included in returns

    41. Schedule 41

      Stamp duty land tax: application to certain partnership transactions

    42. Schedule 42

      Repeals

      1. Part 1 Excise duties

      2. Part 2 Income tax, corporation tax and capital gains tax

      3. Part 3 Pension schemes etc

      4. Part 4 Other taxes

      5. Part 5 Miscellaneous matters

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