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Contents

Legislation
Finance Act 2001
  • Introduction
  • Part 1 EXCISE DUTIES
  • Part 2 AGGREGATES LEVY
  • Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
  • Part 4 OTHER TAXES
  • Part 5 MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
  • SCHEDULE 1 GENERAL BETTING DUTY
  • SCHEDULE 2 RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES
  • SCHEDULE 3 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
  • SCHEDULE 4 AGGREGATES LEVY: REGISTRATION
  • SCHEDULE 5 AGGREGATES LEVY: RECOVERY AND INTEREST
  • SCHEDULE 6 AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT
  • SCHEDULE 7 AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC
  • SCHEDULE 8 AGGREGATES LEVY: REPAYMENTS AND CREDITS
  • SCHEDULE 9 AGGREGATES LEVY: GROUP TREATMENT
  • SCHEDULE 10 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
  • SCHEDULE 11 CHILDREN’S TAX CREDIT: BABY RATE: SUPPLEMENTARY
  • SCHEDULE 12 MILEAGE ALLOWANCES
  • SCHEDULE 13 EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTS
  • SCHEDULE 14 ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTS
  • SCHEDULE 15 ENTERPRISE INVESTMENT SCHEME: AMENDMENTS
  • SCHEDULE 16 VENTURE CAPITAL
  • SCHEDULE 17 CAPITAL ALLOWANCES: ENERGY-SAVING PLANT AND MACHINERY
  • SCHEDULE 18 CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES
  • SCHEDULE 19 CAPITAL ALLOWANCES: CONVERSION OF PARTS OF BUSINESS PREMISES INTO FLATS
  • SCHEDULE 20 CAPITAL ALLOWANCES: OFFSHORE OIL INFRASTRUCTURE
  • SCHEDULE 21 CAPITAL ALLOWANCES: MINOR AMENDMENTS
  • SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
  • SCHEDULE 23 LAND REMEDIATION: CONSEQUENTIAL AMENDMENTS
  • SCHEDULE 24 CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
  • SCHEDULE 25 LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS
  • SCHEDULE 26 CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS
  • SCHEDULE 27 DOUBLE TAXATION RELIEF
  • SCHEDULE 28 LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES
  • SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
  • SCHEDULE 30
  • SCHEDULE 31 VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS
  • SCHEDULE 32 PETROLEUM REVENUE TAX: UNRELIEVABLE FIELD LOSSES
  • SCHEDULE 33 REPEALS
  1. Finance Act 2001
  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.

[11th May 2001]

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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