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Contents

Legislation

Finance Act 2002

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Introduction
Part 1 Excise duties
Part 2 Value added tax
Part 3 Income tax, corporation tax and capital gains tax
Part 4 Stamp duty and stamp duty reserve tax
Part 5 Other taxes
Part 6 Miscellaneous and supplementary provisions
SCHEDULE 1 Beer from small breweries: reduced rate of duty
SCHEDULE 2 Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel
SCHEDULE 3 Hydrocarbon oil duties: rebated heavy oil etc
SCHEDULE 4 Pool betting duty etc
SCHEDULE 5 Vehicle excise duty: registered vehicles etc
SCHEDULE 6 Minor amendments to Schedule E charge
SCHEDULE 7 Chargeable gains: roll-over of degrouping charge: modification of enactments
SCHEDULE 8 Chargeable gains: exemptions in case of substantial shareholding
SCHEDULE 9 Chargeable gains: share exchanges and company reconstructions
SCHEDULE 10 Chargeable gains: taper relief: minor amendments
SCHEDULE 11 Chargeable gains: deduction of personal losses from gains treated as accruing to settlors
SCHEDULE 12 Tax relief for expenditure on research and development
SCHEDULE 13 Tax relief for expenditure on vaccine research etc
SCHEDULE 14 Tax credits under Schedule 13: consequential amendments
SCHEDULE 15 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments
SCHEDULE 16 Community investment tax relief
SCHEDULE 17 Community investment tax relief: consequential amendments
SCHEDULE 18 Relief for community amateur sports clubs
SCHEDULE 19 Capital allowances: cars with low carbon dioxide emissions
SCHEDULE 20 Capital allowances: plant or machinery for gas refuelling station
SCHEDULE 21 First-year allowances for expenditure wholly for a ring fence trade
SCHEDULE 22 Computation of profits: adjustment on change of basis
SCHEDULE 23 Exchange gains and losses from loan relationships etc
SCHEDULE 24 Corporation tax: currency
SCHEDULE 25 Loan relationships
SCHEDULE 26 Derivative contracts
SCHEDULE 27 Derivative contracts: minor and consequential amendments
SCHEDULE 28 Derivative contracts: transitional provisions etc
SCHEDULE 29 Gains and losses of a company from intangible fixed assets
SCHEDULE 30 Gains and losses of a company from intangible fixed assets: consequential amendments
SCHEDULE 31 Gains of insurance company from venture capital investment partnership
SCHEDULE 32 Lloyd’s underwriters
SCHEDULE 33 Venture capital trusts
SCHEDULE 34 Stamp duty: withdrawal of group relief: supplementary provisions
SCHEDULE 35 Stamp duty: withdrawal of relief for company acquisitions: supplementary provisions
SCHEDULE 36 Stamp duty: contracts chargeable as conveyances: supplementary provisions
SCHEDULE 37 Stamp duty: abolition of duty on instruments relating to goodwill: supplementary provisions
SCHEDULE 38 Aggregates levy amendments
SCHEDULE 39 Recovery of taxes etc due in other member States
SCHEDULE 40 Repeals

Finance Act 2002
Tax credits under Schedule 13: consequential amendments

Schedule 14 | Tax credits under Schedule 13: consequential amendments ^F1

From legislation.gov.uk

Provision repealed

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

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

Notes

F1
Sch. 14 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)