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Part III Income Tax, Corporation Tax and Capital Gains Tax
Saving and investment: general
77. Interest on gilt-edged securities payable without deduction of tax.
78. Periodic accounting for tax on interest on gilt-edged securities.
79. Sale and repurchase of securities: exclusion from accrued income scheme.
80. Treatment of price differential on sale and repurchase of securities.
81. Manufactured interest payments: exclusion from bond-washing provisions.
SCHEDULES
Vehicle Excise and Registration
1.Part III of the Finance Act 1994 (insurance premium tax)...
2.(1) Section 53 (registration of insurers) shall be amended as...
3.Section 53 shall be further amended by inserting the following...
4.The following section shall be inserted after section 53— Information...
5.(1) Section 59 (review of Commissioners’ decisions) shall be amended...
6.In section 73(1) (interpretation) after the entry relating to “conduct”...
7.(1) In Schedule 7 (information, powers, etc.) paragraphs 2(1) to...
8.(1) In Schedule 7 the following shall be inserted after...
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Amendments in connection with charge under Schedule A
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26.In section 692(1) of that Act (reimbursement of settlor), for...
27.In section 779(13)(a) of that Act (definition of relevant tax...
28.In section 832(1) of that Act (interpretation of the Tax...
The Capital Allowances Act 1990 (c. 1)
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Classes of life assurance business
1.In section 431(2) of the Taxes Act 1988 (interpretative provisions...
2.After section 431A of the Taxes Act 1988 insert— Classes...
7.In section 76(1)(d) of the Taxes Act 1988 after “pension...
9.(1) The Taxation of Chargeable Gains Act 1992 is amended...
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Part II Application of provisions to overseas life insurance companies
Part III Supplementary provisions
52.The amendment made by paragraph 43(2) above shall be deemed...
53.(1) The amendments made by paragraph 17 above have effect...
54.The amendment made by paragraph 22 above applies in relation...
55.(1) Subject to sub-paragraphs (2) and (3) below, the amendments...
56.The amendments made by paragraphs 41(a) and 43(1) above have...
58.Any power to make regulations exercisable by virtue of an...
Personal pensions: income withdrawals
Venture Capital Trusts: Deferred charge on re-investment
Settlements: liability of settlor
Part II Minor and consequential amendments of the Taxes Act 1988
3.In section 339(1)(a) of the Taxes Act 1988, for “section...
4.(1) Section 347A of the Taxes Act 1988 (annual payments...
5.In section 360A(2)(b) of the Taxes Act 1988, for “section...
6.In section 417(3)(b) of the Taxes Act 1988, for “section...
11.After section 682 of the Taxes Act 1988 insert— Supplementary...
16.In section 694(3) of the Taxes Act 1988, for “Chapters...
19.In section 783(10)(b) of the Taxes Act 1988, for “section...
20.In section 839(3) of the Taxes Act 1988, for subsection...
Claims etc. not included in returns
Prevention of exploitation of Schedule 20 to Finance Act 1994
Part I Cases I and II of Schedule D
Obligations etc. imposed on UK representatives
Change in ownership of investment company: deductions