Introductory Text
1.Citation and commencement
2.Recovery of overpaid tax: special relief
3.(1) Part 6 of Schedule 18 to the Finance Act...
4.(1) In the following provisions (inserted by articles 2 and...
5.(1) The amendments made by articles 2 and 3 have...
6.Life assurance premium relief after divorce
7.Life assurance premium relief: repayment supplements
8.In Part 2 of Schedule 54 to the Finance Act...
9.(1) The amendments made by article 7 have effect in...
10.Certain employee legal costs paid by employer not taxed
11.Wear and tear allowance
12.(1) The Corporation Tax Act 2009 is amended as follows....
13.(1) The amendments made by article 11 have effect for...
14.Fund raising events
15.Qualifying life assurance policies
Signature
Explanatory Note