- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/10/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 2005.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part 2 Income tax, corporation tax and capital gains tax
Chapter 1 Income tax and corporation tax charge and rate bands
Chapter 4 Trusts with vulnerable beneficiary
Chapter 5 Alternative finance arrangements
Arrangements giving rise to alternative finance return
47A.Alternative finance arrangements: diminishing shared ownership
48.Arrangements within section 47: foreign currency and non-residents
48A.Alternative finance arrangements: alternative finance investment bond: introduction
48B.Alternative finance arrangements: alternative finance investment bond: effects
Chapter 7 Avoidance involving partnership
Chapter 9 International matters
SCHEDULES
Non-UK resident vulnerable persons: interpretation
Alternative finance arrangements: further provisions
Income and Corporation Taxes Act 1988 (c. 1)
3.Section 349 of ICTA (certain payments to be made subject...
4.In section 468L of ICTA (interest distributions), in subsection (9)(a),...
5.Section 477A of ICTA (building societies: regulations for deduction of...
6.Sections 480A to 482 of ICTA (relevant deposits: deduction of...
7.In section 582 of ICTA (funding bonds) references to interest...
8.Section 787 of ICTA (restriction of relief for payments of...
Films: restrictions on relief for production and acquisition expenditure
Part 1 Restrictions on circumstances in which relief may be obtained
Part 2 Restrictions on amount of relief which may be obtained
Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
Section 138A of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
Section 141 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
Section 142 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
Part 3 Minor and consequential amendments
Finance (No.2) Act 1992 (c. 48)
18.(1) Section 40A of F(No.2)A 1992 (revenue nature of expenditure...
19.(1) Section 40B of F(No.2)A 1992 (allocation of expenditure to...
20.In section 40C of F(No.2)A 1992 (cases where section 40B...
21.(1) Section 40D of F(No.2)A 1992 (election for sections 40A...
22.(1) Section 41 of F(No.2)A 1992 (relief for preliminary expenditure)...
23.(1) Section 42 of F(No.2)A 1992 (relief for production or...
24.(1) Section 43 of F(No.2)A 1992 (interpretation of provisions relating...
Accounting practice and related matters
Part 1 Bad debts and related matters
3.(1) Section 89 of ICTA (debts proving to be irrecoverable...
4.(1) Section 94 of ICTA (debts deducted and subsequently released)...
5.(1) Section 103 of ICTA (receipts after discontinuance) is amended...
7.In section 799 of ICTA (double taxation relief: computation of...
8.In section 834(1) of ICTA (interpretation of the Corporation Tax...
Part 2 Other provisions connected with accounting practice
Power to make certain regulations with limited retrospective effect
Capital allowances: renovation of business premises in disadvantaged areas
Part 2 Consequential amendments
2.In section 1(2) of CAA 2001 (capital allowances provided for...
3.In section 2(3) of CAA 2001 (provisions about giving effect...
4.In section 3 of CAA 2001 (claims for capital allowances)...
5.In section 537(1) of CAA 2001 (general conditions for making...
6.In section 546 of CAA 2001 (interpretation of VAT provisions),...
8.In section 570(1) of CAA 2001 (elections under section 569...
9.In section 570A(1) of CAA 2001 (avoidance affecting proceeds of...
10.In section 573(1) of CAA 2001 (transfers treated as sales),...
Part 1 Amendments of Schedule 22 to FA 2000
Flagging: restrictions where dredger or tug ceases to be qualifying ship under paragraph 22E
The ring fence: capital allowances: exit: plant and machinery
The ring fence: capital allowances: ship leasing: sale and lease-back arrangements
Vessels to which the special rules for offshore activities do not apply
Unauthorised payments: loans to person connected with member or sponsoring employer
13.(1) Paragraph 3 of Schedule 28 (lifetime annuity) is amended...
14.(1) Paragraph 6 of Schedule 28 (short-term annuity) is amended...
15.(1) Paragraph 17 of Schedule 28 (dependants' annuity) is amended...
16.(1) Paragraph 20 of Schedule 28 (dependants' short-term annuity) is...
17.In the table in section 280(2) (index of defined expressions),...
Unsecured pension funds and alternatively secured pension funds
18.(1) Paragraph 8 of Schedule 28 (member's unsecured pension fund)...
19.(1) Paragraph 10 of Schedule 28 (“unsecured pension years” etc.)...
20.(1) Paragraph 11 of Schedule 28 (member's alternatively secured pension...
21.(1) Paragraph 22 of Schedule 28 (dependant's unsecured pension fund)...
22.(1) Paragraph 24 of Schedule 28 (“unsecured pension years” etc.)...
23.(1) Paragraph 25 of Schedule 28 (dependant's alternatively secured pension...
24.In paragraph 3(8) of Schedule 29 (pension commencement lump sum:...
25.(1) Schedule 32 (benefit crystallisation events: supplementary) is amended as...
Lifetime annuities and dependants' annuities purchased together
29.(1) Paragraph 17 of Schedule 28 (dependants' annuity) is amended...
30.(1) Paragraph 3 of Schedule 29 (pension commencement lump sum:...
31.In the table in section 216(1) (benefit crystallisation events and...
32.In paragraph 4(1) of Schedule 32 (benefit crystallisation events 4:...
33.In the table in section 280(2) (index of defined expressions),...
Restriction of employers' relief in respect of contributions
Lifetime allowance: reduction of rights in respect of tax paid
Primary and enhanced protection: valuation of uncrystallised rights
Transitional provisions: persons who may take benefits before normal minimum pension age
Transitional provisions: lump sums before normal minimum pension age
Transitional provisions: lump sums exceeding 25% of uncrystallised rights
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 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