PART I Customs and Excise, Value Added Tax and Car Tax
PART II Income Tax, Corporation Tax and Capital Gains Tax etc.
18.Corporation tax for financial years 1983 to 1986: charge, rates and consequential provisions
24.Relief for interest: money borrowed for investment in employee-controlled company
25.Self-employed persons living in job-related accommodation
26.Determination of reduced rate for building societies and composite rate for banks etc.
29.Terminal grants to Representatives to the Assembly of the European Communities etc.
30.Reduction and abolition of reliefs in relation to foreign earnings and emoluments etc.
33.Employees seconded to charities: extension of relief to individual traders etc.
34.Building societies: interest to be payable gross on certain deposits
40.Share incentive schemes: shares in authorised unit trusts
41.Share incentive schemes: exemption for certain acquisitions
42.Discounts on bills of exchange drawn by trading companies etc.
45.Pension funds etc.: extension of tax exemptions to dealings in financial futures and traded options
53.Double taxation relief to be applied before advance corporation tax
56.Certain reliefs extended to Northern Ireland housing associations and societies
63.Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.
66.Disposals and acquisitions treated as made at market value: removal of certain exceptions
70.Postponement of tax due from beneficiaries on gains of non resident trustees
71.Non-resident settlements: definition of " settlement " and " settlor "
SCHEDULES
1.The following are the provisions substituted in the Act of...
2.The following are the provisions substituted in the Act of...
3.The following are the provisions substituted in the Act of...
4.The following are the provisions substituted in the Act of...
5.The following are the provisions substituted in the Act of...
PART I Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of Premises
PART I Provisions inserted in Customs and Excise Management Act 1979 as Part VIIIA
INTEREST PAID ON DEPOSITS WITH BANKS ETC
Deduction of income element from total profits of company and allowance as charge on income
Securities issued and owned by associated companies or companies belonging to same group
Reorganisations, conversions, reconstructions and amalgamations
Time of disposal and acquisition where securities disposed of under contract
INITIAL AL10WANCES AND FIRST-YEAR AL10WANCES
Spreading of expenditure under certain contracts
5.(1) Where in circumstances falling within paragraph 8 below a...
6.(1) Where in circumstances falling within paragraph 8 below a...
7.(1) Where in circumstances falling within paragraph 8 below an...
8.(1) The circumstances referred to in sub-paragraph (1) of each...
10.(1) Where, by virtue of paragraph 5(4), paragraph 6(5) or...
BENEFICIARY'S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES
OFFSHORE LIFE ASSURANCE: NEW NON-RESIDENT POLICIES
PART I Paragraph to be Inserted in Part I of Schedule 2 To Finance Act 1975
PART II Modifications of Provisions Relating to Qualifying Policies
CASES EXCLUDED FROM DIRECTION-MAKING POWERS
6.(1) Throughout an accounting period a controlled foreign company is...
8.(1) Subject to sub-paragraph (4) below, the condition in paragraph...
9.(1) Subject to sub-paragraph (3) below, for the purposes of...
10.Goods which are actually delivered into the territory in which...
11.(1) For the purposes of paragraph 6(2)(b) above, each of...
12.(1) Subject to sub-paragraph (2) below, in paragraphs 6 and...
PART IV Reductions in United Kingdom Tax and Diversion of Profits
RELIEFS AGAINST LIABILITY FOR TA)( IN RESPECT OF CHARGEABLE PROFITS
CAPITAL TRANSFER TA)(: PRE-CONSOLIDATION AMENDMENTS