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Contents

Legislation

Finance Act 1999

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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

Finance Act 1999
New Schedule 13B to the Taxes Act 1988

Schedule 3 | New Schedule 13B to the Taxes Act 1988 ^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Provision repealed

The source marks this provision as repealed and does not provide content for this version.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Sch. 3 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1