- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (23/11/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1993 is up to date with all changes known to be in force on or before 05 September 2024. There are changes that may be brought into force at a future date.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Part II Income Tax, Corporation Tax and Capital Gains Tax
92A.Company operating in sterling and preparing accounts in another currency
92B.Company operating in currency other than sterling and preparing accounts in another currency
92C.Company preparing accounts in currency other than sterling
92DE.Meaning of “carried-back amount” and “carried-forward amount”
Overseas life insurance companies
Chapter II Exchange Gains and Losses
Chapter III Lloyd’s Underwriters etc.
185. Abolition of PRT for oil fields with development consents on or after 16th March 1993.
186. Reduction of rates of PRT and interest repayments for taxable oil fields.
189. Transitional relief for certain exploration and appraisal expenditure.
190. Allowance of expenditure on certain assets limited by reference to taxable field use.
192. Chargeable periods in which expenditure may be brought into account.
194. Double taxation relief in relation to petroleum revenue tax.
195. Interpretation of Part III and consequential amendments of assessments etc.
SCHEDULES
Value added tax: penalties etc.
Car and car fuel benefits: 1994-95 onwards
2.In section 154(2), in paragraph (b) (which excludes from the...
3.In section 155(1) (exclusion from charge of certain other benefits...
4.After section 159 there shall be inserted the following sections—...
5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.(1) In section 168 (interpretation) after subsection (5) there shall...
7.After Schedule 6 there shall be inserted the following Schedule—...
8.This Schedule shall have effect for the year 1993-94 and...
Relief on retirement or re-investment
OVERSEAS LIFE INSURANCE COMPANIES: AMENDMENT OF TAXES ACT 1988 ETC
Overseas life insurance companies: amendment of Finance Act 1989
OVERSEAS LIFE INSURANCE COMPANIES: AMENDMENT OF TAXATION OF CHARGEABLE GAINS ACT 1992
1.The Capital Allowances Act 1990 shall be amended as follows....
2.(1) In subsection (1) of section 124 (expenditure qualifying for...
3.After section 124 there shall be inserted the following sections—...
4.(1) In subsection (1) of section 126 (transfers of relevant...
5.(1) After subsection (3) of section 127 (buildings etc. bought...
6.After section 127 there shall be inserted the following section—...
7.(1) In subsection (1) of section 128 (balancing allowances and...
8.In section 129(1) (balancing events), for “a writing-down allowance” there...
10.In section 146(3) (allowances under Parts V and VI not...
First-year allowances for machinery and plant
1.The Capital Allowances Act 1990 shall be amended as follows....
2.In section 23(6) (interpretation of information provisions relating to first-year...
3.In section 30(2)(c) (special provision for ships), for “section” there...
4.In section 38(m) (assets attracting first-year allowances not to be...
5.(1) In subsection (2)(a) of section 39 (definition of a...
6.After subsection (8) of section 42 (modifications in relation to...
7.(1) In subsection (1) of section 43 (cases where section...
8.In section 44 (further provisions in relation to joint lessees...
9.In section 46 (recovery of allowances made in respect of...
10.In section 48 (information provisions in relation to joint lessees...
12.(1) In section 81 (assets used for purposes not attracting...
13.(1) In subsection (1)(a) of section 147 (exclusion of double...
Pay and file: miscellaneous amendments
Exchange gains and losses: alternative calculation
Exchange gains and losses: transitionals
Exchange gains and losses: chargeable gains
Lloyd’s underwriters: conversion to underwriting through partnership or company
Part 1 Conversion to underwriting through successor companies
PART1A CONVERSION OF PARTNERSHIPS TO UNDERWRITING THROUGH SUCCESSOR COMPANIES
Part 2 Conversion to underwriting through successor partnerships
Part 3 Supplementary provisions
PRT: elections for oil fields to become non-taxable
Oil taxation: supplementary provisions about information
Part I Restrictions on powers under section 187
1.References in this Part of this Schedule to subsection (2),...
3.(1) Subject to sub-paragraph (2) below, where a notice is...
7.(1) A notice under subsection (3) or subsection (5) does...
9.(1) Subject to paragraph 11 below, paragraph 8 above shall...
12.Where paragraph 8 above is disapplied by paragraph 9 or...
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys