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 11: Emulsions of water and gas oil
- Clause 12: Rates of tobacco products duty
- Clause 13: Basis for calculating tobacco duty on cigarettes
- Clause 14: Fiscal marks on tobacco products
- Clause 15: Management of Excise on tobacco products
- Clause 16: Rates of gaming duty
- Clause 17: Amusement machine licence duty
- Clause 18: Air Passenger duty: Rates of duty
- Clause 20: Threshold for general reduced rate
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
Clauses 41 - 60A
Internal links
- Clause 41: Covenanted payments to Charities
- Clause 42: Millennium 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 payments to trustees of profit sharing schemes
- Clause 51: Approved profit sharing 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
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 affordable warmth programme
- Clause 79A: Fixtures and machinery and plant on hire-purchase etc.
- Clause 80A: Capital allowances: Production Sharing Contracts
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
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
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 received
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