Finance Act 2013 | UU��ֱ��

Finance Act 2013 (2013 c 29)

Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss 1-79)

Part 2 Oil (ss 80-93)

Part 3 Annual Tax on Enveloped Dwellings (ss 94-174)

Part 4 Excise Duties and Other Taxes (ss 175-205)

Part 5 General Anti-abuse Rule (ss 206-215)

Part 6 Other Provisions (ss 216-234)

Part 7 Final Provisions (ss 235-236)

SCHEDULE 1 Annual Investment Allowance: Periods Straddling 1 January 2013 or 1 January 2015

SCHEDULE 2 Tax Advantaged Employee Share Schemes

SCHEDULE 3 Limit on Income Tax Reliefs

SCHEDULE 4 Cash Basis for Small Businesses

SCHEDULE 5 Deductions Allowable at a Fixed Rate

SCHEDULE 6 Employment Income: Duties Performed in the UK and Overseas

SCHEDULE 7 Remittance Basis: Exempt Property

SCHEDULE 8 Gains from Contracts for Life Insurance etc

SCHEDULE 9 Qualifying Insurance Policies

SCHEDULE 10 Transfer of Assets Abroad

SCHEDULE 11 Deduction of Income Tax at Source etc

SCHEDULE 12 Disguised Interest

SCHEDULE 13 Change in Ownership of Shell Company: Restriction of Relief

SCHEDULE 14 Transfer of Deductions

SCHEDULE 15 R&D Expenditure Credits

SCHEDULE 16 Tax Relief for Television Production

SCHEDULE 17 Tax Relief for Video Games Development

SCHEDULE 18 Television and Video Games Tax Relief: Consequential Amendments

SCHEDULE 19 Real Estate Investment Trusts: UK REITs which Invest in Other UK REITs

SCHEDULE 20 Tax Mismatch Schemes

SCHEDULE 21 Community Amateur Sports Clubs

SCHEDULE 22 Transitional Provision Relating to Reduction in Standard Lifetime Allowance etc

SCHEDULE 23 Employee Shareholder Shares

SCHEDULE 24 EMI Options and Entrepreneurs' Relief etc

SCHEDULE 25 Charge on Certain High Value Disposals by Companies etc

SCHEDULE 26 Restrictions on Buying Capital Allowances

SCHEDULE 27 Community Investment Tax Relief

SCHEDULE 28 Lease Premium Relief

SCHEDULE 29 Manufactured Payments

SCHEDULE 30 Close Companies

SCHEDULE 31 Miscellaneous Amendments Relating to Decommissioning

SCHEDULE 32 Restrictions on Allowances for Certain Oil-related Expenditure

SCHEDULE 33 Annual Tax on Enveloped Dwellings: Returns, Enquiries, Assessments and Appeals

SCHEDULE 34 Annual Tax on Enveloped Dwellings: Information and Enforcement

SCHEDULE 35 Annual Tax on Enveloped Dwellings: Miscellaneous Amendments and Transitory Provision

SCHEDULE 36 Treatment of Liabilities for Inheritance Tax Purposes

SCHEDULE 37 Vehicle Licences for Disabled People

SCHEDULE 38 Valuation of Certain Supplies of Fuel

SCHEDULE 39 Stamp Duty Land Tax: Transactions Entered into Before Completion of Contract

SCHEDULE 40 Stamp Duty Land Tax: Relief from 15% Rate

SCHEDULE 41 Stamp Duty Land Tax on Leases

SCHEDULE 42 Climate Change Levy: Supplies Subject to Carbon Price Support Rates etc

SCHEDULE 43 General Anti-Abuse Rule: Procedural Requirements

[SCHEDULE 43A Procedural Requirements: Pooling Notices and Notices of Binding]

[SCHEDULE 43B Procedural Requirements: Generic Referral of Tax Arrangements]

[SCHEDULE 43C Penalty under section 212A [or 212B]: Supplementary Provision]

[SCHEDULE 43D The GAAR and Partnerships]

SCHEDULE 44 Trusts with Vulnerable Beneficiary

SCHEDULE 45 Statutory Residence Test

SCHEDULE 46 Ordinary Residence

SCHEDULE 47 Controlled Foreign Companies

SCHEDULE 48 Proceeds of Crime: Powers of Officers of Revenue and Customs

SCHEDULE 49 Corporation Tax: Deferral of Payment of Exit Charge

SCHEDULE 50 Penalties: Late Filing, Late Payment and Errors

SCHEDULE 51 Withdrawal of Notice to File etc

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Finance Act 2013 (2013 c 29)

Quick and comprehensive access to the most accurate, up-to-date legislation.

Finance Act 2013 (2013 c 29)

Quick and comprehensive access to the most accurate, up-to-date legislation.

Finance Act 2013 (2013 c 29)