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- Original (As enacted)
Finance Act 2000 is up to date with all changes known to be in force on or before 30 August 2024. There are changes that may be brought into force at a future date.
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Part III Income Tax, Corporation Tax and Capital Gains Tax
Part IV Stamp duty and Stamp duty reserve tax
122. Marketable securities transferred etc for exempt property.
123. Transfer of property between associated companies: Great Britain.
124. Transfer of property between associated companies: Northern Ireland.
129. Abolition of duty on instruments relating to intellectual property.
131. Relief for certain instruments executed before this Act has effect.
SCHEDULES
Amusement machine licence duty
Vehicle excise duty: enforcement provisions for graduated rates
Rates of vehicle excise duty on goods vehicles
2.For the Table in paragraph 9(1) (rigid goods vehicles not...
3.For the Table in paragraph 9B (rigid goods vehicles satisfying...
4.For the Table in paragraph 11(1) (tractive units not satisfying...
5.For the Table in paragraph 11B (tractive units satisfying reduced...
6.(1) In the following provisions— (a) in paragraph 11(1), after...
Exemption: supplies to producers of commodities other than electricity
Exemption: supplies (other than self-supplies) to electricity producers
Exemption: supplies (other than self-supplies) to combined heat and power stations
Exemption: electricity produced in combined heat and power stations
Deemed supply: use of commodities by utilities and producers
Deemed taxable supply: commodities to be used in producing electricity
Deemed taxable supply: commodities to be used in combined heat and power station
Power to make regulations giving effect to paragraphs 24A to 24C etc
Part IV Payment and rate of levy
Supplies for use in scrap metal recycling and reduced-rate supplies: deemed supply
Reduced-rate for supplies covered by climate change agreement
Reduced-rate supplies: variation of certificates under paragraph 44
Removal of reduced rate where targets set by climate change agreement not met
Climate change agreement: combination of umbrella and underlying agreements
Part VI Credits and repayments
Part VII Recovery and interest
Part X Non-residents, groups and other special cases
Part XII Information and evidence
Part XIII Miscellaneous and supplementary
Determination of efficiency percentages for combined heat and power stations
Certification of electricity from fully or partly exempt combined heat and power station
Interpretation of “in the course or furtherance of a business"
References to the Gas and Electricity Markets Authority: transitional provision
Climate change levy: consequential amendments
Part VII Reinvestment of cash dividends
Part VIII Types of share that may be used
Exclusion of certain charges in relation to participant’s shares
Charge on free or matching shares ceasing to be subject to plan
Charge on disposal of beneficial interest during the holding period
Charge on cancellation payments in respect of partnership share agreement
Circumstances in which there is no charge on shares ceasing to be subject to plan
New Schedule 7C to the Taxation of Chargeable Gains Act 1992
Provision of services through an intermediary
Part I Application of this Schedule
Occupational and personal pension schemes
Part I Amendments of the Taxes Act 1988
Exception of certain life policies from chargeable events legislation
No charge to tax under section 591C on conversion under Schedule 23ZA
Insurance against risks relating to non-payment of contributions
Election for contributions to be treated as paid in previous year
Presumption of same level of relevant earnings Et ceteralaetc for 5 years
Higher level contributions after cessation of actual relevant earnings: modification of section 646B
Benefits under approved pension arrangements not to be income of settlor
Part V Requirements as to terms of option etc.
Part VIII Company reorganisations
Part IX Supplementary provisions
The corporate venturing scheme
Part I Investment relief: introduction
Part VI Withdrawal of investment relief
Part VII Relief for losses on disposals of shares
Corporate venturing scheme: consequential amendments
Meaning of “research and development"
Part II Consequential amendments
Capital Allowances Act 1990 (c.1)
8.For “scientific research", wherever occurring, substitute “ research and development...
9.In section 137(1)(b) after “that research" insert “ and development...
10.In section 139 (supplementary provisions), in subsection (1) for paragraph...
11.In section 161 after “other than an allowance under section...
Tax relief for expenditure on research and development
R&D tax credits: consequential amendments
Part VIII Chargeable gains and allowable losses on tonnage tax assets
Part IX The ring fence: capital allowances: general
Entry: plant and machinery: assets to be used wholly for tonnage tax trade
Entry: plant and machinery: assets to be used partly for tonnage tax trade
During: plant and machinery: new expenditure partly for tonnage tax purposes
During: plant and machinery: asset beginning to be used for tonnage tax trade
During: plant and machinery: change of use of tonnage tax asset
During: plant and machinery: change of use of non-tonnage tax asset
During: plant and machinery: giving effect to balancing charge
During: plant and machinery: surrender of unrelieved qualifying expenditure
During: industrial buildings: residue of qualifying expenditure
Part X The ring fence: capital allowances: ship leasing
Quantitative restrictions: further provisions as to rate bands, limit and pooling
Quantitative restrictions: meaning of “cost of providing ship"
Quantitative restrictions: change of circumstances bringing case within restrictions
Quantitative restrictions: change of circumstances taking case out of restrictions
Quantitative restrictions: power to alter amounts by regulations
Exclusion of leases entered into on or before 23rd December 1999
Part XIII Application of provisions to partnerships
Part XIV Withdrawal of relief etc. on company leaving tonnage tax
Part XV Supplementary provisions
Tax treatment of amounts relating to acquisition etc. of certain rights
New Schedule 4A to the Taxation of Chargeable Gains Act 1992
New Schedule 4B to the Taxation of Chargeable Gains Act 1992
Recovery of tax payable by non-resident company
Power to make treaty provision for matching credit for tax spared in foreign country
Matching credit for tax spared below immediate overseas subsidiary: treaty relief
Matching credit for tax spared below immediate overseas subsidiary: unilateral relief
Relief for persons resident outside the UK who have branches or agencies in the UK
Dividends paid between related companies but not covered by arrangements
Restriction of relief for underlying tax: dividends paid between related companies
Separate streaming of dividend so far as representing an ADP dividend of a CFC
UK insurance companies trading overseas: repeal of section 802
Underlying tax: foreign taxation of group as a single entity
Life assurance companies with overseas branches etc: restriction of credit
Allocation of foreign tax to different categories of insurance business
Allocation of expenses etc in a computation under Case I of Schedule D
Foreign dividends: onshore pooling and utilisation of certain unrelieved foreign tax
Unrelieved foreign tax: profits of overseas branch or agency
Postponement of capital allowances to obtain double taxation relief
Time limits where reduction under s.811 rendered excessive or insufficient
Restriction of interest on repayment of tax resulting from carry back of relievable tax
Time limits where deduction under s.278 of the 1992 Act rendered excessive or insufficient
Stamp duty on seven year leases: transitional provisions
Abolition of stamp duty on instruments relating to intellectual property: supplementary provisions
Value added tax: charge at reduced rate
2.(1) Paragraph 1(1) (supplies benefiting from the reduced rate) is...
3.For paragraph 1(1A) (supplies benefit from reduced rate only if...
4.In paragraph 1(1B) (interpretation of sub-paragraph (1A))—
5.In paragraph 5(3)(c), for “disability working allowance" substitute “ disabled...
6.In paragraph 5(3)(d), for “family credit" substitute “ working families’...
7.In paragraph 5 (interpretation), after sub-paragraph (3) insert—
8.(1) Paragraph 5(4) (meaning of “energy-saving materials”) is amended as...
10.In paragraph 5(5) (meaning of “relevant scheme”), for “paragraph 1(1A)...
Landfill tax: new Part VIII of Schedule 5 to the Finance Act 1996
Regulations for providing incentives for electronic communications
Part II Income tax, corporation tax and capital gains tax
(1) Giving to charity Chapter Short title Extent of repeal...
(2) Benefits in kinds: deregulatory amendments Chapter Short title Extent...
(3) Cars available for private use Chapter Short title Extent...
(4) Occupational and personal pension schemes Chapter Short title Extent...
(5) Enterprise investment scheme and venture capital trusts Chapter Short...
(6) Taper relief for business assets Chapter Short title Extent...
(7) Meaning of “research and development" Chapter Short title Extent...
(8) Capital allowances Chapter Short title Extent of repeal 1990...
(9) Contributions to local enterprise agencies, etc. Chapter Short title...
(10) Capital gains tax: gifts and trusts Chapter Short title...
(11) Groups and group relief Chapter Short title Extent of...
(12) Groups of companies: chargeable gains Chapter Short title Extent...
(13) Double taxation relief Chapter Short title Extent of repeal...
(14) Controlled foreign companies Chapter Short title Extent of repeal...
(15) International matters Chapter Short title Extent of repeal 1993...
(16) Insurance Chapter Short title Extent of repeal 1988 c....
(17) Payments under deduction of tax Chapter Short title Extent...
(18) Tax treatment of expenditure on production or acquisition of...
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