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Finance (No. 3) Act 2010

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Part 1 Income tax, corporation tax and capital gains tax

    1. Income tax and corporation tax

      1. 1.Shared lives care

      2. 2.Payments to special guardians and those in receipt of residence orders

      3. 3.Qualifying care relief: capital allowances

      4. 4.Seafarers’ earnings

      5. 5.Venture capital schemes

      6. 6.Enterprise management incentives

      7. 7.Settlor to return excess repayment to trustees etc

      8. 8.Collection of income tax where sum deducted by payer

      9. 9.Company distributions

      10. 10.REITs: stock dividends

      11. 11.Financing costs and income of group companies

      12. 12.Consortium claims for group relief

      13. 13.R&D relief for SMEs: removal of intellectual property condition

      14. 14.Film tax credit: unused losses

      15. 15.Insurance business transfer schemes: non-profit fund transferred assets

    2. Chargeable gains

      1. 16.Capital gains tax private residence relief: adult placement carers

      2. 17.Reinvestment of ring fence assets: acquisition by member of group

    3. Capital allowances

      1. 18.First-year allowances on zero-emission goods vehicles

  3. Part 2 Other taxes and duties

    1. Value added tax

      1. 19.Non-business use of business assets etc

      2. 20.Supplies of gas, heat or cooling

      3. 21.Supplies of aircraft etc

      4. 22.Postal services etc

    2. Tobacco products duty

      1. 23.Long cigarettes

    3. Landfill tax

      1. 24.Landfill tax: criteria for determining material to be subject to lower rate

  4. Part 3 Administration

    1. 25.Interest: corporation tax and petroleum revenue tax

    2. 26.Penalties for failure to make returns etc

    3. 27.Penalties for failure to pay tax

    4. 28.Recovery of overpaid stamp duty land tax and petroleum revenue tax etc

    5. 29.Excise duties: compliance checks

  5. Part 4 Miscellaneous provisions

    1. 30.Pension scheme under section 67 of Pensions Act 2008

    2. 31.Asbestos compensation settlements

  6. Part 5 Final provisions

    1. 32.Interpretation

    2. 33.Short title

    1. Schedule 1

      Shared lives care

    2. Schedule 2

      Venture capital schemes

    3. Schedule 3

      Company distributions

    4. Schedule 4

      REITs: stock dividends

    5. Schedule 5

      Financing costs and income of group companies

    6. Schedule 6

      Consortium claims for group relief

    7. Schedule 7

      First-year allowances for zero-emission goods vehicles

    8. Schedule 8

      Value added tax: non-business use of business assets etc

    9. Schedule 9

      Interest

      1. Part 1 Corporation tax

      2. Part 2 Petroleum revenue tax

    10. Schedule 10

      Penalty for failure to make returns etc

    11. Schedule 11

      Penalty for failure to make payments on time

    12. Schedule 12

      Recovery of overpaid tax etc

      1. Part 1 Stamp duty land tax

      2. Part 2 Petroleum revenue tax

    13. Schedule 13

      Excise duties: compliance checks

      1. Part 1 Record-keeping

      2. Part 2 Time limits

      3. Part 3 Information and inspection powers

    14. Schedule 14

      Asbestos compensation settlements

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