- Last Updated: 06 April 2021
The full Finance Bill 2018 was published on 1 December. Some draft legislation was pre-published on 13 September 2017 and an earlier version in July 2018.
Finance (No. 2) Bill 2017-19
CONTENTS
- Part 1
- Income tax and corporation tax: charge
- Income tax: rates and allowances
- Employment
- Disguised remuneration
- Pensions
- Investments
- Partnerships
- Corporation tax
- 19.Research and development expenditure credit
- 20.Intangible fixed assets: realisation involving non-monetary receipt
- 21.Intangible fixed assets: transactions between related parties
- 22.Oil activities: tariff receipts etc
- 23.Hybrid and other mismatches
- 24.Corporate interest restriction
- 25.Education Authority of Northern Ireland
- Chargeable gains
- Capital allowances
- Double taxation relief
- Miscellaneous
- Direct taxes
- Part 2
- Value added tax
- Stamp duty land tax
- Landfill tax
- Excise duties
- Indirect taxes
- Part 3
- Customs enforcement powers
- Updating of statutory references
- Final
- Miscellaneous and final
- Schedule 1
- Employment income provided through third parties
- Schedule 2
- Trading income provided through third parties: loans etc
outstanding on 5 April 2019 - Schedule 3
- Pension schemes
- Schedule 4
- EIS and VCT reliefs: knowledge-intensive companies
- Schedule 5
- Venture capital trusts: further amendments
- Schedule 6
- Partnerships
- Schedule 7
- Hybrid and other mismatches
- Schedule 8
- Corporate interest restriction
- Schedule 9
- Bank levy
- Schedule 10
- Settlements: anti-avoidance etc
- Schedule 11
- Stamp duty land tax: higher rates for additional dwellings
- Schedule 12
- Landfill tax: disposals not made at landfill sites, etc
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