Part 3Income tax, corporation tax and capital gains tax
Chapter 11Miscellaneous
Reliefs for business
F7141Relief for research and development: software and consumable items
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F6142Temporary increase in amount of first-year allowances for small enterprises
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F1143Deduction for expenditure by landlords on energy-saving items
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144Lloyd’s names: conversion to limited liability underwriting
Schedule 25 to this Act (which makes provision for certain reliefs to be available where a member of Lloyd’s converts to limited liability underwriting) has effect.
Offshore matters
145Offshore funds
1
The provisions of the Taxes Act 1988 relating to offshore funds are amended in accordance with Schedule 26 to this Act.
2
Except as otherwise provided—
a
the amendments have effect for account periods (within the meaning of Chapter 5 of Part 17 of that Act) ending on or after the day on which this Act is passed, and
b
regulations made under a power conferred by virtue of any of the amendments may be made so as to have effect in relation to any such account period.
146Meaning of “offshore installation”
Schedule 27 to this Act (which makes amendments relating to the meaning of “offshore installation”) has effect.
Health
147Immediate needs annuities
F41
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F42
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F33
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F54
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F25
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F26
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F8148Corporation tax: health service bodies
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