Finance (No. 2) Act 2010

1. Introduction

2. 1. Section 1: Main Rate of Corporation Tax for Financial Year 2011

      1. Summary

      2. Details of the Section

      3. Background Note

   2. Section 2 Schedule 1: Rates of Capital Gains Tax

      1. Summary

      2. Details of the Schedule

         1. Details of the revised section 4 and the new section 4A of TCGA

         2. Amendments to Finance Act (FA) 2008

         3. Transitional provisions

      3. Background Note

   3. Section 3 Schedule 2: Vat: Increase in Standard Rate and Anti-Avoidance Provision

      1. Summary

      2. Details of the Section

      3. Details of the Schedule

      4. Background Note

   4. Section 4: Rate of Insurance Premium Tax

      1. Summary

      2. Details of the Section

      3. Background Note

   5. Section 5: Power to Repeal High Income Excess Relief Charge

      1. Summary

      2. Details of the Section

      3. Background Note

   6. Section 6 Schedule 3: Pensions: Treatment of Persons at Age 75

      1. Summary

      2. Details of the Schedule

      3. Background Note

   7. Section 7 Schedule 4: Expenses Paid to Mps Etc

      1. Summary

      2. Details of the Schedule

      3. Background Note

   8. Section 8 Schedule 5: Amounts Not Fully Recognised for Accounting Purposes

      1. Summary

      2. Details of the Schedule

      3. Background Note

   9. Section 9: Insurance Companies: Business Transfers Involving Excess Assets

      1. Summary

      2. Details of the Section

      3. Background Note

3. Hansard References