Introduction
Part I Excise Duties
Part II Value Added Tax
Part III Landfill Tax
Part IV Income Tax, Corporation Tax and Capital Gains Tax
Part V Inheritance tax
Part VI Stamp Duty and Stamp Duty Reserve Tax
Part VII Miscellaneous and supplemental
SCHEDULE 1 Mixing of rebated oil
SCHEDULE 2 Vehicle licensing and registration
SCHEDULE 3 Value added tax: Fiscal and other warehousing
SCHEDULE 4 Value added tax: anti-avoidance provisions
SCHEDULE 5 Landfill Tax
SCHEDULE 6 Taxation of savings at the lower rate
SCHEDULE 7 Transfer of charge under Schedule C to Schedule D
SCHEDULE 8 Loan relationships: claims etc relating to deficits
SCHEDULE 9 Loan relationships: special computational provisions
SCHEDULE 10 Loan relationships: collective investment schemes
SCHEDULE 11 Loan relationships: special provisions for insurers
SCHEDULE 12
SCHEDULE 13 Discounted securities: income tax provisions
SCHEDULE 14 Loan relationships: minor and consequential amendments
SCHEDULE 15 Loan relationships: savings and transitional provisions
SCHEDULE 16 Share option schemes approved before passing of this Act
SCHEDULE 17 Claims for relief involving two or more years
SCHEDULE 18 Overdue tax and excessive payments by the Board
SCHEDULE 19 Self-assessment: claims and enquiries
SCHEDULE 20 Self-assessment: discretions exercisable by the Board etc.
SCHEDULE 21 Self-assessment: time limits
SCHEDULE 22 Self-assessment: appeals
SCHEDULE 23 Self-assessment: Schedules 13 and 16 to the Taxes Act 1988
SCHEDULE 24 Self-assessment: accounting periods etc.
SCHEDULE 25 Self-assessment: surrenders of advance corporation tax
SCHEDULE 26 Damages and compensation for personal injury
SCHEDULE 27 Foreign income dividends
SCHEDULE 28 FOTRA securities: consequential amendments
SCHEDULE 29 Paying and Collecting Agents etc.
SCHEDULE 30 Investments in housing
SCHEDULE 31 Life assurance business losses
SCHEDULE 32 Equalisation reserves
SCHEDULE 33 Management expenses of capital redemption business
SCHEDULE 34 Provisional repayments in connection with pension business
SCHEDULE 35 Roll-over relief in respect of ships
SCHEDULE 36 Controlled foreign companies
SCHEDULE 37 Banks
SCHEDULE 38 Quotation or listing of securities
SCHEDULE 39 Enactment of Certain Inland Revenue Extra-Statutory Concessions
SCHEDULE 40 Gilt stripping: taxation provisions
SCHEDULE 41 Repeals

Finance Act 1996
Section 12

Schedule 12 | Section 12 ^F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
Sch.12 repealed (24.7.2002 with effect as mentioned in s. 83(3)(4) of the repealing Act) by Finance Act 2002 (c. 23), ss. 83(1), 141, Sch. 27 para. 21, Sch. 40 Pt. 3(13)

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