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Contents

Legislation
Finance Act 1999
  • Introduction
  • Part I Excise duties
  • Part II Value added tax
  • Part III Income Tax, Corporation Tax and Capital Gains Tax
  • Part IV Oil Taxation
  • Part V Inheritance tax
  • Part VI Stamp duty and stamp duty reserve tax
  • Part VII Other taxes
  • Part VIII Miscellaneous and Supplemental
  • SCHEDULE 1 Rates of vehicle excise duty for goods vehicles etc
  • SCHEDULE 2 VAT: groups of companies
  • SCHEDULE 3 New Schedule 13B to the Taxes Act 1988
  • SCHEDULE 4 Withdrawal of relief for interest on loans to buy land etc.
  • SCHEDULE 5 Scottish Parliament and devolved assemblies: exemptions and reliefs
  • SCHEDULE 6 Tax treatment of receipts by way of reverse premium
  • SCHEDULE 7 Application of taper relief to EIS deferred gains
  • SCHEDULE 8
  • SCHEDULE 9 Chargeable gains: value shifting and tax-free benefits
  • SCHEDULE 10 Sharing of pensions etc. on divorce or annulment
  • SCHEDULE 11 Company tax returns, etc: minor and consequential amendments
  • SCHEDULE 12 Stamp duty: interest and penalties on late stamping
  • SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty
  • SCHEDULE 14 Stamp duty: amendments consequential on section 112
  • SCHEDULE 15 Stamp duty: bearer instruments
  • SCHEDULE 16 Stamp duty: amendments consequential on section 113
  • SCHEDULE 17 Stamp duty: penalties other than on late stamping
  • SCHEDULE 18 Stamp duty: minor amendments and repeal of obsolete provisions
  • SCHEDULE 19 Stamp duty and stamp duty reserve tax: unit trusts
  • SCHEDULE 20 Repeals
  1. UK legislation
  2. Finance Act 1999

Finance Act 1999

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.

[27th July 1999]

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 Rate of duty on sparkling cider.
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