FINANCE BILL 2000

INDEX

Clauses 1 - 20

Internal links

• Clause 1: Rates of duty on beer
• Clause 2: Rates of duty on cider
• Clause 3: Rates of duty on wine and made-wine
• Clause 4: Rates of duty and rebate on hydrocarbon oil
• Clause 5: Ultra low sulphur petrol
• Clause 6: Mixing of rebated light oils
• Clause 7: Power to amend definitions of types of hydrocarbon oil
• Clause 8: Penalties for misuse of rebated heavy oil
• Clause 9: Use of rebated heavy oil as fuel
• Clause 10: Rebates, Markings and Reliefs
• Clause 11: Emulsions of water and gas oil
• Clause 12: Rates of tabacco products duty
• Clause 13: Basis for calculating tobacco duty on cigarettes
• Clause 14: Fiscal marks on tobacco products
• Clause 15: Management of Excise on tabacco products
• Clause 16: Rates of gaming duty
• Clause 17: Amusement machine licence duty
• Clause 18: Air Passenger duty: Rates of duty
• Clause 19: Air Passenger Duty: Changes in exemption from duty
• Clause 20: Threshold for general reduced rate

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Clauses 21 - 40

Internal links

• Clause 21: Increase in General Rate
• Clause 22: Vehicle Excise Duty for new cars and vans
• Clause 23: Vehicle Excise Duty: Enforcement provisions
• Clause 24: Rates of Vehicle Excise Duty for goods vehicles
• Clause 25: Power to search premises
• Clause 26: Power to search articles
• Clause 27: Security for Customs and Excise
• Clause 28: Civil penalties for breach of excise duty requirements
• Clause 29: Correction of reference
• Clause 30: Climate change levy
• Clause 31: Charge and rates of income tax for 2000-01
• Clause 32: Extension of starting rate to savings income of individuals
• Clause 33: Deduction of income tax from foreign dividends
• Clause 34: Children´s tax credit
• Clause 35: Corporation tax charge and rates charge and main rate for financial year 2001
• Clause 36: Corporation tax charge and rates small companies´ rate for financial year 2000
• Clause 37: Application of starting rate to capital gains tax
• Clause 38: Payroll deduction scheme
• Clause 39: Gift aid payments by individuals
• Clause 40: Gift aid payments by companies

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Clauses 41 - 60A

Internal links

• Clause 41: Covenanted payments to Charities
• Clause 42: Millenium gift aid
• Clause 43: Gifts of shares and securities to Charities etc
• Clause 44: Gifts to Charity from certain Trusts
• Clause 45: Loans to Charities
• Clause 46: Charities: Exemption for small trades etc
• Clause 47: Employee share ownership plans
• Clause 48: Capital Gains Tax: Relief for transfers to employee share ownership plans
• Clause 49: Phasing out of approved profit sharing schemes
• Clause 50: Phasing out of relief for paymnets to trustees of profit charing schemes
• Clause 51: Approved profit charing scheme: Other awards of shares
• Clause 52: Approved profit sharing schemes: Restriction on type of shares
• Clause 53: approved profit sharing schemes: Loan arrangements
• Clause 54: Employee share ownership trusts
• Clause 55: Shares transferred from employee share ownership trust
• Clause 56: Benefits in kind: Deregulatory amendments
• Clause 57: Education and Training
• Clause 58: Cars available for private use
• Clause 59: Provision of services through intermediary
• Clause 60A: Occupational and personal pension schemes

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Clauses 61A - 80A

Internal links

• Clause 61A: Enterprise management incentives
• Clause 62A: Corporate venturing scheme and consequential amendments
• Clause 63: Enterprise investment scheme: Amendments
• Clause 64: Venture Capital Trusts: Amendments
• Clause 65: Capital Gains Tax: Taper relief: Taper for business assets
• Clause 66: Capital Gains Tax: Taper Relief: Assets qualifying as business assets
• Clause 67A: Meaning of research and developments
• Clause 68A: Tax relief for expenditure on research and development
• Clause 69A: First year capital allowances fro small or medium-sized enterprises
• Clause 70A: First year allowances for ICT Expenditure by small enterprises
• Clause 71A: Expenditure of a small enterprise
• Clause 72A: Repeal of notification requirements
• Clause 73A: Pool for certain leased assets and inexpensive cars
• Clause 74A: Machinery and plant allowances for non-residents etc.
• Clause 75A: Production animals
• Clause 76A: Sale and leaseback
• Clause 77A: Meaning of fixture
• Clause 78A: Leased assets under the affordabl warmth programme
• Clause 79A: Fixtures and machinery and plant on hire-purchase etc.
• Clause 80A: Capital allowances: Production Sharing Contracts

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Clauses 81A - 100

Internal links

• Clause 81A: Tonnage Tax
• Clause 82A: Relief for interest loans to buy annuities
• Clause 83A: Exemption of payments under new deal 50plus
• Clause 84A: Exemption from income tax on payments under employment zones programme
• Clause 85A: Loan where return bears inverse relationship to results
• Clause 86A: Tax treatment of acquisition, disposal or revaluation of certain rights
• Clause 87A: Relief for contributions to local enterprise agencies etc.
• Clause 88A: Entitlement of successor to allowances
• Clause 89A: Restriction of gifts relief
• Clause 90A: Disposal of interest in settles property: Deemed disposal of underlying assets
• Clause 91A: Transfers of value by trustees linked with trustee borrowing
• Clause 92A: Restriction on set-off of trust losses
• Clause 93A: Attribution to trustees of gains of non-resident companies
• Clause 94A: Disposal of interest in non-resident settlement
• Clause 95A: Payment by trustees to non-resident companies
• Clause 96A: Group relief for non-resident companies etc.
• Clause 97: Recovery of tax payable by a non-resident company
• Clause 98A: Joint arrangement for group relief claims
• Clause 99A: Limit on amount of group relief in case of consortium claim
• Clause 100: National transfers within groups of companies

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Clauses 101 - 121

Internal links

• Clause 101: Non-resident companies and groups of companies
• Clause 102: Double taxation relief
• Clause 103: Controlled foreign companies (CFC´s)
• Clause 104: Corporation tax: Use of currencies other than sterling
• Clause 105: Foreign exchange gains and losses: Use of local currencies
• Clause 106: General insurance reserves
• Clause 107: Overseas life assurance business
• Clause 108: Life insurance companies: Apportionment rules
• Clause 109: Rent factoring
• Clause 110: Payments under deduction of tax
• Clause 111: UK Public revenue dividends - deduction of tax
• Clause 112: Tax treatment of expenditure on films
• Clause 113: Stamp duty rates: on conveyance for transfer on sale (rates)
• Clause 114: Leases: (rent)
• Clause 115: Stamp duty on seven year leases
• Clause 116: Stamp duty power to vary stamp duties
• Clause 117: Land transferred etc for other property
• Clause 118: Transfer of land to connected company
• Clause 119: Grant of lease to connected company
• Clause 120: Marketable securities transferred etc. for exempt property
• Clause 121: Transfer of property between associated companies: Great Britain

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Clauses 122 - 140

Internal links

• Clause 122: Transfer of property between associated companies: Northern Ireland
• Clause 123: Grant of leases etc. between associated companies
• Clause 124: Future issues of stock
• Clause 125: company acquisition reliefs: redeemable shares
• Clause 126: Surrender of leases
• Clause 127: Abolition of duty on instruments relating to intellectual property
• Clause 128: Transfers to registered social landlords etc.
• Clause 129: The Northern Ireland Assembly Commission
• Clause 130: Loan capital where return bears inverse relationship to results
• Clause 131: Supplies to which reduced rate applies
• Clause 132: Disposals of assets for which a VAT repayment is claimed
• Clause 133: Gold: Penalty for failure to comply with record-keeping requirements
• Clause 134: Treatment of employee share ownership trusts
• Clause 135: PRT: Operating expenditure incurred while safeguard relief applies
• Clause 136: Rate of landfill tax
• Clause 137: Landfill tax temporary disposals
• Clause 138: Landfill tax
• Clause 139: Power to provide incentives to use electronic communications
• Clause 140: Information about interest etc. paid, credited or recieved

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Clauses 141 - 152

Internal links

• Clause 141: International exchange of information
• Clause 142: International exchange information: Inheritance tax
• Clause 143: Use of minimum information
• Clause 144: Orders for the delivery of documents
• Clause 145: Search warrants: miscellaneous amendments
• Clause 146: Payments from the National Loans Fund to the Debt Management Account
• Clause 147: National Savings Bank
• Clause 148: National Savings Certificates
• Clause 149: Preparation and publication of the annual accounts of the Exchange Equalisation Account
• Clause 150: Interpretation
• Clause 151: Repeals
• Clause 152: Short Title

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Legislation Index