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Contents

Legislation
Finance Act 2005
  • Introduction
  • Part 1 Excise duties
  • Part 2 Income tax, corporation tax and capital gains tax
  • Part 3 Stamp taxes
  • Part 4 Other taxes
  • Part 5 Pensions etc
  • Part 6 Miscellaneous
  • Part 7 Supplementary provisions
  • SCHEDULE 1 Non-UK resident vulnerable persons: interpretation
  • SCHEDULE 1A Meaning of “disabled person”
  • SCHEDULE 2 Alternative finance arrangements: further provisions
  • SCHEDULE 3 Films: restrictions on relief for production and acquisition expenditure
  • SCHEDULE 4 Accounting practice and related matters
  • SCHEDULE 5 Section 804ZA: prescribed schemes and arrangements
  • SCHEDULE 6 Capital allowances: renovation of business premises in disadvantaged areas
  • SCHEDULE 7 Tonnage tax
  • SCHEDULE 8 Stamp duty land tax: alternative property finance
  • SCHEDULE 9 Stamp duty land tax and stamp duty: removal of disadvantaged areas relief for non-residential property
  • SCHEDULE 10 Pension schemes etc.
  • SCHEDULE 11 Repeals
  1. UK legislation
  2. Finance Act 2005

Finance 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.

[7th April 2005]

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:—

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