- Latest available (Revised)
- Point in Time (07/04/2005)
- Original (As enacted)
Finance Act 1999 is up to date with all changes known to be in force on or before 10 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 III Income Tax, Corporation Tax and Capital Gains Tax
Part VIII Miscellaneous and Supplemental
SCHEDULES
Rates of vehicle excise duty for goods vehicles etc
1.Schedule 1 to the Vehicle Excise and Registration Act 1994...
2.(1) In sub-paragraph (2A)(b) of paragraph 6 (vehicles which are...
3.For the Table in paragraph 9(1) (rigid goods vehicles not...
4.In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements...
5.For the Table in paragraph 9B (rigid goods vehicles satisfying...
6.For the Table in paragraph 11(1) (tractive units not satisfying...
7.In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and...
8.For the Table in paragraph 11B (tractive units satisfying reduced...
9.(1) Subject to the following provisions of this paragraph, the...
Withdrawal of relief for interest on loans to buy land etc.
Amendments of Part IX of the Taxes Act 1988
1.(1) Section 353 of the Taxes Act 1988 (general provision...
3.(1) Section 367 of the Taxes Act 1988 (supplementary provisions)...
4.In section 369 of the Taxes Act 1988 (mortgage interest...
6.Section 372 of the Taxes Act 1988 (home improvement loans)...
12.Section 377 of the Taxes Act 1988 (variation of repayment...
13.In section 378 of the Taxes Act 1988 (supplementary regulations)—...
14.In section 379 of the Taxes Act 1988 (interpretation of...
Scottish Parliament and devolved assemblies: exemptions and reliefs
Trustees’ income from parliamentary pension funds
4.In section 613(4) of the Taxes Act 1988 (Parliamentary pension...
and in the closing words for “Funds” (twice) substitute “...
Tax treatment of receipts by way of reverse premium
Special rules for insurance companies carrying on life assurance business
Exclusion of receipts taken into account for capital allowances
Exclusion of consideration under sale and lease-back arrangement
A “sale and lease-back arrangement” means any such arrangement as...
Chargeable gains: value shifting and tax-free benefits
1.The Taxation of Chargeable Gains Act 1992 shall be amended...
2.The following section shall be inserted after section 31 (value...
3.(1) Section 33 (provisions supplementary to sections 30 to 32)...
4.(1) Section 34 (transactions treated as a reorganisation of share...
5.This Schedule has effect in relation to any disposal of...
Sharing of pensions etc. on divorce or annulment
Company tax returns, etc: minor and consequential amendments
Stamp duty: amendments consequential on section 112
12.(1) Section 67 of the Finance Act 1986 (depositary receipts)...
13.(1) Section 70 of the Finance Act 1986 (clearance services)...
14.In section 75(2) of the Finance Act 1986 (acquisitions: further...
16.In section 77(1) of the Finance Act 1986 (acquisition of...
18.In section 80B(7) of the Finance Act 1986 (intermediaries: power...
Stamp duty: amendments consequential on section 113
Stamp duty: minor amendments and repeal of obsolete provisions
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?
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 Schedules 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?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: 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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: