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Contents

Legislation

Finance Act 2006

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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 Real Estate Investment Trusts
Part 5 Oil
Part 6 Inheritance tax
Part 7 Pensions
Part 8 Stamp taxes
Part 9 Miscellaneous provisions
Part 10 Supplementary provisions
SCHEDULE 1 Group relief where surrendering company not resident in UK
SCHEDULE 2 Relief for research and development: subjects of clinical trials
SCHEDULE 3 Claims for relief for research and development
SCHEDULE 4 Taxation of activities of film production company
SCHEDULE 5 Film tax relief: further provisions
SCHEDULE 6 Avoidance involving financial arrangements
SCHEDULE 7 Transfer of assets abroad
SCHEDULE 8 Long funding leases of plant or machinery
SCHEDULE 9 Leases of plant or machinery: miscellaneous amendments
SCHEDULE 10 Sale etc of lessor companies etc
SCHEDULE 11 Insurance companies
SCHEDULE 12 Settlements: amendment of TCGA 1992 etc
SCHEDULE 13 Settlements: amendments to ICTA and ITTOIA 2005 etc
SCHEDULE 14 Investment reliefs: venture capital schemes
SCHEDULE 15 Accountancy change: spreading of adjustment
SCHEDULE 16 Real Estate Investment Trusts: excluded business and income
SCHEDULE 17 Group Real Estate Investment Trusts: modifications
SCHEDULE 18 Oil taxation: market value of oil
SCHEDULE 19 Schedule to be inserted as Schedule 19C to ICTA
SCHEDULE 20 Inheritance tax: rules for trusts etc
SCHEDULE 21 Taxable property held by investment-regulated pension schemes
SCHEDULE 22 Pension schemes: inheritance tax
SCHEDULE 23 Pension schemes etc: miscellaneous
SCHEDULE 24 Stamp duty land tax: amendments of Schedule 15 to FA 2003
SCHEDULE 25 Stamp duty land tax: amendments of Schedule 17A to FA 2003
SCHEDULE 26 Repeals

Finance Act 2006
Schedule to be inserted as Schedule 19C to ICTA

Schedule 19 | Schedule to be inserted as Schedule 19C to ICTA

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.