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Contents

Legislation
Finance Act 1995
  • Introduction
  • Part I Duties of Excise
  • Part II Value Added Tax and Insurance Premium Tax
  • Part III Income Tax, Corporation Tax and Capital Gains Tax
  • Part IV Petroleum Revenue Tax
  • Part V Stamp Duty
  • Part VI Miscellaneous and General
  • SCHEDULE 1 Table of rates of duty on wine and made-wine
  • SCHEDULE 2 Denatured alcohol
  • SCHEDULE 3 Amusement Machine Licence Duty
  • SCHEDULE 4 Vehicle Excise and Registration
  • SCHEDULE 5 Insurance Premium Tax
  • SCHEDULE 6 Amendments in connection with charge under Schedule A
  • SCHEDULE 7
  • SCHEDULE 8 Life assurance business
  • SCHEDULE 9 Transfer of Life Insurance Business
  • SCHEDULE 10 Friendly Societies
  • SCHEDULE 11 Personal pensions: income withdrawals
  • SCHEDULE 12 Contractual Savings Schemes
  • SCHEDULE 13 Enterprise Investment Scheme
  • SCHEDULE 14 Venture Capital Trusts: Meaning of “qualifying holdings”
  • SCHEDULE 15 Venture Capital Trusts: Relief from Income Tax
  • SCHEDULE 16
  • SCHEDULE 17 Settlements: liability of settlor
  • SCHEDULE 18 Deceased persons’ estates
  • SCHEDULE 19
  • SCHEDULE 20 Claims etc. not included in returns
  • SCHEDULE 21 Self-assessment etc: transitional provisions
  • SCHEDULE 22 Prevention of exploitation of SCHEDULE 2 TO ITTOIA 2005 (SO FAR AS RELATING TO OVERLAP PROFIT)
  • SCHEDULE 23 Obligations etc. imposed on UK representatives
  • SCHEDULE 24 Exchange gains and losses
  • SCHEDULE 25 Controlled Foreign Companies
  • SCHEDULE 26 Change in ownership of investment company: deductions
  • SCHEDULE 27 Sub-contractors in the construction industry
  • SCHEDULE 28
  • SCHEDULE 29 Repeals
  1. UK legislation
  2. Finance Act 1995

Finance Act 1995

From legislation.gov.uk

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[1st May 1995]

Most Gracious Sovereign,

WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Low-strength wine, made-wine and cider.
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