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Contents

Legislation
Finance Act 1993
  • 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
  1. Finance Act 1993
  2. Removal expenses and benefits

Schedule 5 | Removal expenses and benefits

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)Repealed

(2)Repealed

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