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Contents

Legislation

Finance Act 1993

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Introduction
Part I Customs and Excise and Value Added Tax
Part II Income Tax, Corporation Tax and Capital Gains Tax
Part III Oil Taxation
Part IV Inheritance Tax
Part V Stamp Duty
Part VI Miscellaneous and General
SCHEDULE 1 Table of rates of duty on wine and made-wine
SCHEDULE 2 Value added tax: penalties etc.
SCHEDULE 3 Car and car fuel benefits: 1994-95 onwards
SCHEDULE 4 Vans
SCHEDULE 5 Removal expenses and benefits
SCHEDULE 6 Taxation of distributions: supplemental provisions
SCHEDULE 7 Relief on retirement or re-investment
SCHEDULE 8 Restriction on set-off of pre-entry losses
SCHEDULE 9 OVERSEAS LIFE INSURANCE COMPANIES: AMENDMENT OF TAXES ACT 1988 ETC
SCHEDULE 10 Overseas life insurance companies: amendment of Finance Act 1989
SCHEDULE 11 OVERSEAS LIFE INSURANCE COMPANIES: AMENDMENT OF TAXATION OF CHARGEABLE GAINS ACT 1992
SCHEDULE 12
SCHEDULE 13 First-year allowances for machinery and plant
SCHEDULE 14 Pay and file: miscellaneous amendments
SCHEDULE 15 Exchange gains and losses: alternative calculation
SCHEDULE 16 Exchange gains and losses: transitionals
SCHEDULE 17 Exchange gains and losses: chargeable gains
SCHEDULE 18 Exchange gains and losses: amendments
SCHEDULE 19 Lloyd’s underwriters: assessment and collection of tax
SCHEDULE 20 Lloyd’s underwriters: special reserve funds
SCHEDULE 20A Lloyd’s underwriters: conversion to underwriting through partnership or company
SCHEDULE 20B PRT: elections for oil fields to become non-taxable
SCHEDULE 21 Oil taxation: supplementary provisions about information
SCHEDULE 22 Trading funds
SCHEDULE 23 Repeals

Finance Act 1993
OVERSEAS LIFE INSURANCE COMPANIES: AMENDMENT OF TAXATION OF CHARGEABLE GAINS ACT 1992

Schedule 11 | OVERSEAS LIFE INSURANCE COMPANIES: AMENDMENT OF TAXATION OF CHARGEABLE GAINS ACT 1992

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.