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Contents

Legislation
Finance Act 2010
  • Introduction
  • Part 1 Charges, rates etc
  • Part 2 Anti-avoidance and revenue protection
  • Part 3 Other provisions
  • SCHEDULE 1 Bank payroll tax
  • SCHEDULE 2
  • SCHEDULE 3 Sideways relief etc
  • SCHEDULE 4 Capital allowance buying
  • SCHEDULE 5 Leased assets
  • SCHEDULE 6 Charities and community amateur sports clubs: definitions
  • SCHEDULE 7 Gifts of shares etc to charities
  • SCHEDULE 8 Charities: miscellaneous amendments
  • SCHEDULE 9 Foreign currency bank accounts
  • SCHEDULE 10 Penalties: offshore income etc
  • SCHEDULE 11 Reliefs and reductions for foreign tax
  • SCHEDULE 12 Transactions in securities
  • SCHEDULE 13 Unauthorised unit trusts
  • SCHEDULE 14 Index-linked gilt-edged securities
  • SCHEDULE 15 Connected companies: releases of debts
  • SCHEDULE 16 Risk transfer schemes
  • SCHEDULE 17 Disclosure of tax avoidance schemes
  • SCHEDULE 18 Sale of lessors: election out of charge
  • SCHEDULE 19 Accounting standards: loan relationships and derivative contracts
  • SCHEDULE 20 Champions League final
  1. Finance Act 2010
  2. Introduction

Introduction

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.

[8th April 2010]

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:—

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