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- Point in Time (01/07/2007)
- Original (As enacted)
Finance Act 1994 is up to date with all changes known to be in force on or before 31 August 2024. There are changes that may be brought into force at a future date.
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Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter II Interest Rate and Currency Contracts
Chapter III Management: Self-Assessment etc.
Chapter IV Changes for Facilitating Self-Assessment
Chapter V Lloyd’s Underwriters: Corporations etc.
Part VIII Miscellaneous and General
SCHEDULES
Vehicles excise duty: miscellaneous provisions
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24.In Article 34 of the Road Traffic (Northern Ireland) Order...
25.In section 47 of the Road Traffic Act 1988 (obligatory...
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Amendments about gaming machine licence duty
Penalties for statutory contraventions
Part I Contraventions under the Management Act
1.The Management Act shall be amended in accordance with the...
3.In section 93(6) (offence of failing to comply with any...
5.In section 101(4) (offence of failing to produce licence after...
6.(1) In subsection (2) of section 107 (offence of failing...
7.In section 108(4) (offence of contravening directions in relation to...
8.(1) In subsection (1) of section 111 (using premises or...
9.In section 114(2) (offence of using prohibited substance or liquor),...
10.(1) In subsection (4) of section 115 (offence of tampering...
12.In section 118G (offences in connection with record keeping etc....
13.(1) In subsection (1) of section 170A (offence of handling...
Part II Contraventions under the Alcoholic Liquor Duties Act 1979
14.The Alcoholic Liquor Duties Act 1979 shall be amended in...
15.In section 8(2) (offence of contravening condition of remission of...
16.In section 10(2) (offence of contravening condition of remission of...
17.(1) In subsection (3) of section 13 (offence and forfeiture...
18.(1) In subsection (4) of section 15 (offence of failing...
19.(1) In subsection (2) of section 16 (offence and forfeiture...
20.In section 18(6) (rectifying or compounding spirits in contravention of...
21.(1) In subsection (2) of section 19 (offence and forfeiture...
24.In section 22(9) (offence and forfeiture in the case of...
25.In section 24(4) (offence of contravening provisions restricting the carrying...
26.(1) In subsection (1) of section 33 (offence and forfeiture...
27.For subsection (2) of section 34 (offence of contravening prohibition...
28.In section 35(3) (contravention of regulations as to returns etc....
29.In section 41A(8) (offence and forfeiture in the case of...
30.In section 44(2) (offence of contravening condition imposed in connection...
31.In section 46(2) (offence of contravening regulations relating to the...
32.(1) In subsection (4) of section 47 (offence of failing...
33.For subsection (3) of section 49 (offence and forfeiture in...
34.In section 54(5) (offence of producing wine on unlicensed premises),...
35.In section 55(6) (offence of producing made-wine on unlicensed premises),...
36.In section 55A(3) (offence of contravening regulations relating to wine...
37.In section 56(2) (offence and forfeiture in the case of...
38.For subsection (2) of section 59 (offence of rendering wine...
39.In section 61(2) (offence of contravening regulations relating to the...
40.(1) In subsection (4) of section 62 (offence of producing...
41.In section 64(2) (offence of contravening regulations relating to the...
42.In section 67(2) (offence and forfeiture in the case of...
43.(1) In subsection (3) of section 69 (offences relating to...
44.(1) In subsection (1) of section 71 (penalty of misdescribing...
45.In section 75(5) (offence of unlicensed methylation of spirits)—
46.(1) In subsection (3) of section 77 (offence of contravening...
47. Contraventions under the Alcoholic Liquor Duties Act 1979
48.In section 82(2) (offence and forfeiture in the case of...
Part III Contraventions under the Hydrocarbon Oil Duties Act 1979
49.The Hydrocarbon Oil Duties Act 1979 shall be amended in...
50.(1) In subsection (3) of section 10 (offences in connection...
51.(1) In subsection (1) of section 13 (offences in connection...
52.(1) In subsection (4) of section 14 (offences in connection...
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54.In section 20AA(4) (offence and forfeiture in the case of...
55.In section 21(3) (offence and forfeiture in the case of...
56.(1) In subsection (1) of section 22 (offence and forfeiture...
57.(1) In subsection (1) of section 23 (offence and forfeiture...
58.In section 24(4) (offence and forfeiture in the case of...
Part IV Contraventions under the Tobacco Products Duty Act 1979
Part V Contraventions under the Betting and Gaming Duties Act 1981
60.The Betting and Gaming Duties Act 1981 shall be amended...
61.In section 24(5) (offence where gaming machine provided without there...
62.(1) In paragraph 13 of Schedule 1 (enforcement), for sub-paragraphs...
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64.(1) In sub-paragraph (3) of paragraph 16 of Schedule 3...
65.(1) In sub-paragraph (1) of paragraph 16 of Schedule 4...
Decisions subject to review and appeal
Air passenger duty: administration and enforcement
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Extension of roll-over relief on re-investment
Indexation losses: transitional relief
Employee share ownership trusts
Distributions of authorised unit trusts
Amendments of the Taxes Act 1988
2.For section 289 (the relief) and the heading preceding it...
3.(1) In section 290 (minimum and maximum subscriptions), for subsection...
5.For section 291 (individuals qualifying for relief) there is substituted—...
6.In section 292 (parallel trades)— (a) in subsection (1), for...
7.In section 293 (qualifying companies)— (a) for subsections (1) to...
8.In section 294 (companies with interests in land), in subsection...
9.In section 296 (provisions supplementary to section 294), subsection (6)...
10.In section 297 (qualifying trades)— (a) in subsection (1), “(6)...
11.In section 298 (supplementary provisions)— (a) for subsection (4) there...
12.For section 299 (disposal of shares) there is substituted— Disposal...
13.In section 299A (loan linked investments)— (a) in subsection (1),...
15.In section 301 (provisions supplementary to section 300)—
16.In section 302 (replacement capital)— (a) for subsection (1) there...
17.In section 303 (value received by persons other than claimants)—...
18.For section 304 (husband and wife) there is substituted— Husband...
19.For section 305 (re-organisation of share capital) there is substituted—...
20.After section 305 there is inserted— Relief for loss on...
22.In section 307 (withdrawal of relief)— (a) in subsection (1),...
23.In section 308 (application to subsidiaries)— (a) after subsection (5)...
24.Section 309 (further provisions as to subsidiaries) is omitted.
25.In section 310 (information)— (a) in subsection (1), for “304(2)...
26.In section 311 (nominees, etc. )— (a) in subsection (2),...
Amendments of the Taxation of Chargeable Gains Act 1992
28.The Taxation of Chargeable Gains Act 1992 shall be amended...
29.In section 150 (business expansion schemes), at the end of...
30.After that section there is inserted— Enterprise investment scheme. (1) For the purpose of determining the gain or loss...
32.(1) After that section there is inserted— Exclusion of double...
33.In section 164N(1), in the definition of “eligible shares”, for...
34.In section 231(1)(d), “(business expansion scheme)” is omitted.
Part II Liability for and collection of advance corporation tax
Part III Insurance companies etc.
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5.(1) Section 434 of the Taxes Act 1988 (franked investment...
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5.Section 561(2)(c) of that Act shall have effect, and be...
6.Section 576(5) of that Act (in its application as amended...
7.Section 768(6) of that Act (in its application as amended...
8.Sections 842(4) and 843(2) of that Act (in their application...
Part I Amendments of Management Act
Amendment of partnership statement where loss of tax discovered
Part II Amendments of Taxes Act 1988
Changes for facilitating self-assessment: transitional provisions and savings
Supplementary provisions as to elections by reference to pipe-line usage
Amendments of the principal Act relating to valuation of light gases
Provisions relating to the Railways Act 1993
Chargeable gains: receipt of compensation or insurance policies
Chargeable gains: agreements and instruments by virtue of section 91(1)(c) of the Railways Act 1993
No reduction in allowable losses on extinguishment of certain liabilities
Securities issued under section 98 or 106 of the Railways Act 1993
Continuity in relation to capital allowances etc where trade transferred
Capital allowances in certain cases where paragraph 20 does not apply
Capital allowances: actual consideration to be the disposal value in certain other cases
Northern Ireland Airports Limited
Part V Income tax, corporation tax and capital gains tax
(4)Vocational training Chapter Short title Extent of repeal 1991 c....
(13) Authorised unit trusts Chapter Short title Extent of repeal...
(24) Changes for facilitating self-assessment Chapter Short title Extent of...
4.The following repeals, namely— (a) the repeals in sections 113,...
(25) Lloyd’s underwriters Chapter Short title Extent of repeal 1988...
1.The repeals in the Income and Corporation Taxes Act 1988...
6.The other repeals have effect in accordance with section 228(3)...
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