Please note:
All reference to 'Parts' and 'sections' are from the Finance (No. 2) Act 2010. For other versions of these Explanatory Notes, see More Resources.
Section 1: Main Rate of Corporation Tax for Financial Year 2011
Section 3 Schedule 2: Vat: Increase in Standard Rate and Anti-Avoidance Provision
Section 6 Schedule 3: Pensions: Treatment of Persons at Age 75
Section 8 Schedule 5: Amounts Not Fully Recognised for Accounting Purposes
Section 9: Insurance Companies: Business Transfers Involving Excess Assets
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