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Contents

Legislation
Finance (No. 2) Act 2005
  • Introduction
  • Part 1 Value added tax
  • Part 2 Income tax, corporation tax and capital gains tax
  • Part 3 Stamp taxes
  • Part 4 European company statute
  • Part 5 Miscellaneous matters
  • Part 6 Supplementary provisions
  • SCHEDULE 1 Disclosure of value added tax avoidance schemes
  • SCHEDULE 2 Employee securities: anti-avoidance
  • SCHEDULE 3 Qualifying scheme
  • SCHEDULE 4 Chargeable gains: location of assets etc
  • SCHEDULE 5 Chargeable gains: options
  • SCHEDULE 6 Accounting practice and related matters
  • SCHEDULE 7 Avoidance involving financial arrangements
  • SCHEDULE 8 Financing of companies etc: transfer pricing and loan relationships
  • SCHEDULE 9 Insurance companies etc
  • SCHEDULE 10 Stamp duty land tax: miscellaneous amendments
  • SCHEDULE 11 Repeals
  1. UK legislation
  2. Finance (No. 2) Act 2005

Finance (No. 2) Act 2005

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.

[20th July 2005]

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 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 Goods subject to warehousing regime: place of acquisition or supply
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