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Contents

Legislation
Finance Act 2004
  • Introduction
  • Part 1 Excise duties
  • Part 2 Value added tax
  • Part 3 Income tax, corporation tax and capital gains tax
  • Part 4 Pension schemes etc
  • Part 5 Oil
  • Part 6 Other taxes
  • Part 7 Disclosure of tax avoidance schemes
  • Part 8 Miscellaneous matters
  • Part 9 Supplementary provisions
  • SCHEDULE 1 New Schedule 2A to the Alcoholic Liquor Duties Act 1979
  • SCHEDULE 2 Disclosure of value added tax avoidance schemes
  • SCHEDULE 3 Corporation tax: the non-corporate distribution rate: supplementary provisions
  • SCHEDULE 4 Amendments relating to the rate applicable to trusts
  • SCHEDULE 5 Provision not at arm’s length: related amendments
  • SCHEDULE 6 Expenses of companies with investment business and insurance companies
  • SCHEDULE 7 Insurance companies etc
  • SCHEDULE 8 Loan relationships: miscellaneous amendments
  • SCHEDULE 9 Derivative contracts: miscellaneous amendments
  • SCHEDULE 10 Amendment of enactments that operate by reference to accounting practice
  • SCHEDULE 11 Conditions for registration for gross payment
  • SCHEDULE 12 Construction industry scheme: consequential amendments
  • SCHEDULE 13 Childcare and childcare vouchers
  • SCHEDULE 14 Vans
  • SCHEDULE 15 Charge to income tax on benefits received by former owner of property
  • SCHEDULE 16 Relief where national insurance contributions met by employee
  • SCHEDULE 17 Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003
  • SCHEDULE 18 Enterprise investment scheme
  • SCHEDULE 19 Venture capital trusts
  • SCHEDULE 20 Corporate venturing scheme
  • SCHEDULE 21 Chargeable gains: restriction of gifts relief etc
  • SCHEDULE 22 Chargeable gains: private residence relief
  • SCHEDULE 23 Finance leasebacks: transitional provision
  • SCHEDULE 24 Manufactured dividends
  • SCHEDULE 25 Lloyd’s names: conversion to limited liability underwriting
  • SCHEDULE 26 Offshore funds
  • SCHEDULE 27 Meaning of “offshore installation”
  • SCHEDULE 28 Registered pension schemes: authorised pensions—supplementary
  • SCHEDULE 29 Registered pension schemes: authorised lump sums—supplementary
  • SCHEDULE 29A Taxable property held by investment-regulated pension schemes
  • SCHEDULE 30 Registered pension schemes: employer loans
  • SCHEDULE 31 Taxation of benefits under registered pension schemes
  • SCHEDULE 32 Registered pension schemes: benefit crystallisation events ...
  • SCHEDULE 33 Overseas pension schemes: migrant member relief
  • SCHEDULE 34 Non-UK schemes: application of certain charges and protections etc
  • SCHEDULE 35 Pension schemes etc: minor and consequential amendments
  • SCHEDULE 36 Pension schemes etc: transitional provisions and savings
  • SCHEDULE 37 Oil taxation: tax-exempt tariffing receipts and assets producing them
  • SCHEDULE 38 Schedule to be inserted as Schedule 19B to the Taxes Act 1988
  • SCHEDULE 39 Stamp duty land tax and stamp duty
  • SCHEDULE 40 Stamp duty land tax: claims not included in returns
  • SCHEDULE 41 Stamp duty land tax: application to certain partnership transactions
  • SCHEDULE 42 Repeals
  1. UK legislation
  2. Finance Act 2004

Finance Act 2004

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.

[22nd July 2004]

Most Gracious SovereignWE, 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 to 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 Rates of tobacco products duty
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