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- Point in Time (01/10/2009)
- Original (As enacted)
There are currently no known outstanding effects for the Finance Act 2001.
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SCHEDULES
RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES
2.For the Table in paragraph 9(1) (rigid goods vehicles not...
3.In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution...
4.In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements...
5.For the Table in paragraph 9B (rigid goods vehicles satisfying...
6.In paragraph 10(3) (trailer supplement for trailers exceeding 12,000 kilograms...
7.For the Table in paragraph 11(1) (tractive units not satisfying...
8.In paragraph 11(3) (tractive units not satisfying reduced pollution requirements...
9.In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and...
10.For the Table in paragraph 11B (tractive units satisfying reduced...
11.In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution...
EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT
AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC
AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
Part 1 NEW SCHEDULE 12AA TO THE TAXES ACT 1988
. . . . . . . . . ....
Part 2 CONSEQUENTIAL AMENDMENTS
2.In section 163(4)(b) of that Act (expenses connected with living...
3.In section 167(2)(b) of that Act (employment to which Chapter...
5.In section 192(5) of that Act (relief for foreign emoluments),...
6.In section 198 of that Act (general relief for necessary...
7.In section 200A(1)(b) (incidental overnight expenses), for “195, 198 or...
8.For section 200C(2) (cap on travelling and subsistence expenditure exempt...
9.For section 200F(2) (cap on travelling and subsistence expenditure exempt...
10.In section 332 of that Act (expenditure of ministers of...
11.In section 578A(1) of that Act (deductions for expenditure on...
12.For section 589(6) (cap on travelling expenses exempt under section...
13.For section 589B(4) (cap on travelling expenses exempt under section...
14.In section 646(2)(b) (meaning of “net relevant earnings”), after “section”...
15.In paragraph 1A of Schedule 12 (foreign earnings), after “195(7),”...
ENTERPRISE INVESTMENT SCHEME: AMENDMENTS
Part 2 POSTPONEMENT OF CHARGEABLE GAIN ON REINVESTMENT
27.(1) In paragraph 1A (failure of conditions of application), in...
28.In paragraph 16 (information), after sub-paragraph (4) insert—
31.After paragraph 13 insert— Provision supplemental to paragraph 13 (1) For the purposes of paragraph 13 above, the value...
34.In paragraph 14A (certain receipts to be disregarded for purposes...
CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES
1.In section 172(3) of the Capital Allowances Act 2001 (c....
2.After section 175 of that Act insert— Meaning of “energy...
3.In section 176(4) of that Act (treatment of fixture where...
4.After section 180 of that Act insert— Energy services providers...
5.In section 181(4) of that Act (purchaser of land giving...
6.After section 182 of that Act insert— Purchaser of land...
7.(1) Section 188 of that Act (cessation of ownership when...
8.After section 192 of that Act insert— Cessation of ownership...
9.After section 195 of that Act insert— Acquisition of ownership...
10.(1) Section 196 of that Act (disposal values in relation...
11.In section 203(2)(b) of that Act (reasons for amendment of...
CAPITAL ALLOWANCES: CONVERSION OF PARTS OF BUSINESS PREMISES INTO FLATS
REMEDIATION OF CONTAMINATED LAND
LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS
2.Pension funds, &c.: exclusion of exemptions from tax in case of income from property investment LLPs
3.Pension funds, &c.: exclusion of exemption from trusts rate in case of income from property investment LLPs
4.Pension funds, &c.: exclusion of exemptions in case of gains from property investment LLPs
5.Insurance companies: treatment of income or gains arising from property investment LLP
LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES
AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS
14.Due date for payment after amendment or correction of return
15.After Schedule 3 to the Taxes Management Act 1970 insert—...
16.(1) Paragraphs 14 and 15 above apply where the relevant...
19.In section 12AB(1) of the Taxes Management Act 1970 (partnership...
20.(1) Section 12B of the Taxes Management Act 1970 (preservation...
22.In section 29(7)(a)(ii) of the Taxes Management Act 1970 (assessment...
23.(1) Section 30 of the Taxes Management Act 1970 (recovery...
24.(1) Section 30B of the Taxes Management Act 1970 (amendment...
26.In section 42(6)(a) of the Taxes Management Act 1970 (procedure...
27.(1) Section 46B(2) of the Taxes Management Act 1970 (questions...
28.(1) Section 46C of the Taxes Management Act 1970 (jurisdiction...
29.(1) Section 46D(2) of the Taxes Management Act 1970 (c....
30.(1) Section 50 of the Taxes Management Act 1970 (procedure...
31.(1) Section 55 of the Taxes Management Act 1970 (recovery...
32.In section 95A(1)(a) of the Taxes Management Act 1970 (c....
33.(1) Section 118(1) of the Taxes Management Act 1970 (interpretation)...
34.(1) Schedule 1A to the Taxes Management Act 1970 (claims...
39.In section 12(5) of the Social Security Contributions (Transfer of...
40.In Article 11(5) of the Social Security Contributions (Transfer of...
VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS
PETROLEUM REVENUE TAX: UNRELIEVABLE FIELD LOSSES
1.Schedule applies where there has been a transfer to which Parts 2 and 3 of Schedule 17 to the Finance Act 1980 do not apply
5.Schedule applies in place of section 6(1C) of the Oil Taxation Act 1975
6.General rule for determinations under this Schedule of “unrelievable portion” of loss
11.Construction as one with Part 1 of the Oil Taxation Act 1975
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