Section 1: Income Tax: Charge, Rates, Basic Rate Limit and Personal Allowance for 2014-15
Section 2: Basic Rate Limit for 2015-16 and Personal Allowances from 2015
Section 3: the Starting Rate for Savings and the Savings Rate Limit.
Section 4: Indexation of Limits and Allowances under ITA 2007
Section 6: Corporation Tax: Small Profits Rate and Fractions for Financial Year 2014
Section 8: Capital Gains Tax Annual Exempt Amount for 2014-15
Section 9: Capital Gains Tax Annual Exempt Amount for 2015-16
Section 10 and Schedule 2: Temporary Increase in Annual Investment Allowance
Section 11: Transferable Tax Alllowance for Married Couples and Civil Partners
Section 13: Relief for Loan Interest: Loan to Buy Interest in Close Company
Section 14: Relief for Loan Interest: Loan to Buy Interest in Employee-Controlled Company
Section 17: Recovery under PAYE Regulations from Certain Company Officers
Section 18: Employment Intermediaries: Information Powers and Related Penalties
Section 19: Payments Made by Employer on Account of Tax Where Deduction Not Possible
Section 20: PAYE Obligations of UK Intermediary in Cases Involving Non-UK Employer
Section 21: Oil and Gas Workers on the Continental Shelf: Operation of PAYE
Section 22: Threshold for Benefit of Loan to Be Treated as Earnings
Section 23: Taxable Benefits: Cars, Vans and Related Benefits
Section 26: Release of Debts: Stabilisation Powers under Banking Act 2009
Section 27: Holdings Treated as Rights under Loan Relationships
Section 29: Disguised Distribution Arrangements Involving Derivative Contracts
Section 30: Avoidance Schemes Involving the Transfer of Corporate Profits
Section 31: R&D Tax Credits for Small Or Medium-Sized Enterprises
Section 33: Television Tax Relief: Activities to Be Treated as a Separate Trade
Section 35: Corporate Gift Aid for Community Amateur Sports Clubs
Section 36 and Schedule 4: Tax Relief for Theatrical Production
Section 38: Transfer of Deductions: Research and Development Allowances
Section 40: Determination of Beneficial Entitlement for Purposes of Group Relief
Section 42: Pension Flexibility: Taking Low-Value Pension Rights as Lump Sum
Section 43 and Schedule 5: Pension Flexibility: Further Amendments
Section 45: Taxable specific income: effect on pension input amount for non-UK schemes
Section 46 and Schedule 7: Pension Schemes
Section 48: Major Sporting Events: Power to Provide for Tax Exemptions
Section 49: Share Incentive Plans: Increases in Maximum Annual Awards Etc
Section 50: Share Incentive Plans: Power to Adjust Maximum Annual Awards Etc
Section 52 Schedule 9: Employment-Related Securities Etc
Section 55: Removing the Time Limit on CGT Relief in Respect of Re-Investment under SEIS
Section 56: Exclusion of Incentivised Electricity or Heat Generation Activities.
Section 57 and Schedules 11 & 12: Tax Relief for Social Investment
Section 60: Termination of Life Interest and Death of Life Tenant: Disabled Persons
Section 61: Capital Gains Roll-Over Relief: Relevant Classes of Assets
Section 62: Capital Gains Rollover Relief: Intangible Fixed Assets
Section 65 and Schedule 13: General Block Exemption Regulation
Section 67: Mineral Extraction Allowances: Activities Not Within the Charge to Tax
Section 68: Mineral Extraction Allowances: Expenditure on Planning Permission
Section 70 and Schedule 15: Supplementary Charge: Onshore Allowance
Section 71: Oil and Gas: Reinvestment after Pre-Trading Disposal
Section 73 and Schedule 16: Oil Contractor Activities: Ring-Fence Trade Etc.
Section 74 and Schedule 17: Partnerships (Part 2): Partnerships With Mixed Membership
Section 74 and Schedule 17: Partnerships (Part 4): Disposals of Assets through Partnerships
Section 75: Transfer Pricing: Restriction on Claims for Compensation Adjustments
Section 78: Air Passenger Duty: Rates of Duty from 1 April 2014
Section 79: Air Passenger Duty: Rates of Duty from 1 April 2015
Section 80: Air Passenger Duty: Adjustments to Part 3 of Schedule 5A to FA 1994
Section 81: VED Rates for Light Passenger Vehicles, Light Goods Vehicles, Motorcycles Etc.
Section 83: VED Rates: Vehicles With Exceptional Loads, Rigid Goods Vehicles and Tractive Units
Section 84: VED: Extension of Old Vehicles Exemption from 1 April 2014
Section 85: VED: Extension of Old Vehicles Exemption from 1 April 2015
Section 88: Vehicles Subject to HGV Road User Levy: Amount of 6 Month Licence
Section 91 Schedule 19: Vehicle Excise and Registration: Other Provisions
Section 93: HGV Road User Levy: Disclosure of Information by HMRC
Section 97: Climate Change Levy: Carbon Price Support Rates for 2014-15 and 2015-16
Section 98: Climate Change Levy: Carbon Price Support Rates from 1 April 2016
Section 102: Penalties under Section 26 of FA 2003: Extension to Excise Duty
Section 105: VAT: Place of Supply Orders: Disapplication of Transitional Provisions
Section 106: Value Added Tax: Supply of Services through Agents
Section 111: Stamp Duty Land Tax: Threshold for Higher Rate Applying to Certain Transactions
Section 112: SDLT: Exercise of Collective Rights by Tenants of Flats
Section 116: Temporary Statutory Effect of House of Commons Resolution
Section 117 and Schedule 25: Inheritance Tax
Section 120 and Schedule 26: the Bank Levy: Miscellaneous Changes
Section 123: Exemption from Bingo Duty: Small-Scale Amusements Provided Commercially
Sections 125–198 and Schedules 27–29: Betting and Gaming Duties
Sections 199 to 233 and Schedules 30-33: Follower Notices and Accelerated Payments
Sections 234-283 Promoters of Tax Avoidance Schemes
Section 284: Dislcosure of Tax Avoidance Schemes: Information Powers
Sections 285 - 288: the Code of Practice on Taxation for Banks
Section 290 & Schedule 37: Companies Owned by Employee-Ownership Trusts
Section 291: Trusts With Vulnerable Beneficiary: Meaning of “Disabled Person”
Section 292: Amounts Allowed by Way of Double Taxation Relief
Sections 293 & 294: Controlled Foreign Companies: Qualifying Loan Relationships
Section 295: Tax Consequences of Financial Sector Regulation
Section 296 and Schedule 38: Scottish Basic, Higher and Additional Rates of Income Tax
Section 297: Report on Administration of the Scottish Rate of Income Tax
Section 298: Co-Operative Societies Etc and Schedule 39: Taxation of Cooperative Societies Etc.
Section 299: Removal of Extended Time Limit Restriction for EU Cases
- Previous
- Explanatory Notes Table of contents
- Next