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Contents

Legislation
Finance Act 2000
  • Introduction
  • Part I Excise duties
  • Part II Climate change levy
  • Part III Income Tax, Corporation Tax and Capital Gains Tax
  • Part IV Stamp duty and Stamp duty reserve tax
  • Part V Other taxes
  • Part VI Miscellaneous and supplementary provisions
  • SCHEDULE 1 Mixing of rebated light oils
  • SCHEDULE 2 Amusement machine licence duty
  • SCHEDULE 3 Vehicle excise duty on new cars and vans
  • SCHEDULE 4 Vehicle excise duty: enforcement provisions for graduated rates
  • SCHEDULE 5 Rates of vehicle excise duty on goods vehicles
  • SCHEDULE 6 Climate change levy
  • SCHEDULE 7 Climate change levy: consequential amendments
  • SCHEDULE 8
  • SCHEDULE 9 New Schedule 7C to the Taxation of Chargeable Gains Act 1992
  • SCHEDULE 10
  • SCHEDULE 11
  • SCHEDULE 12 Provision of services through an intermediary
  • SCHEDULE 13 Occupational and personal pension schemes
  • SCHEDULE 14
  • SCHEDULE 15 The corporate venturing scheme
  • SCHEDULE 16 Corporate venturing scheme: consequential amendments
  • SCHEDULE 17 Enterprise investment scheme: amendments
  • SCHEDULE 18 Venture capital trusts: amendments
  • SCHEDULE 19 Meaning of “research and development"
  • SCHEDULE 20 Tax relief for expenditure on research and development
  • SCHEDULE 21 R&D tax credits: consequential amendments
  • SCHEDULE 22 Tonnage tax
  • SCHEDULE 23 Tax treatment of amounts relating to acquisition etc. of certain rights
  • SCHEDULE 24 New Schedule 4A to the Taxation of Chargeable Gains Act 1992
  • SCHEDULE 25 New Schedule 4B to the Taxation of Chargeable Gains Act 1992
  • SCHEDULE 26 Transfers of value: attribution of gains to beneficiaries
  • SCHEDULE 27 Group relief in case of non-resident companies etc.
  • SCHEDULE 28 Recovery of tax payable by non-resident company
  • SCHEDULE 29 Chargeable gains: non-resident companies and groups etc.
  • SCHEDULE 30 Double taxation relief
  • SCHEDULE 31 Controlled foreign companies
  • SCHEDULE 32 Stamp duty on seven year leases: transitional provisions
  • SCHEDULE 33 Power to vary stamp duties
  • SCHEDULE 34 Abolition of stamp duty on instruments relating to intellectual property: supplementary provisions
  • SCHEDULE 35 Value added tax: charge at reduced rate
  • SCHEDULE 36 New Schedule 3A to the Value Added Tax Act 1994
  • SCHEDULE 37 Landfill tax: new Part VIII of Schedule 5 to the Finance Act 1996
  • SCHEDULE 38 Regulations for providing incentives for electronic communications
  • SCHEDULE 39 New Schedule 1AA to the Taxes Management Act 1970
  • SCHEDULE 40 Repeals
  1. Finance Act 2000
  2. Introduction

Introduction

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.

[28th July 2000]

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:—

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