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Contents

Legislation
Finance Act 2011
  • Introduction
  • Part 1 Charges, rates, allowances etc
  • Part 2 Income tax, corporation tax and capital gains tax
  • Part 3 Oil
  • Part 4 Pensions
  • Part 5 Bank levy
  • Part 6 Other taxes
  • Part 7 Administration etc
  • Part 8 Miscellaneous provisions
  • Part 9 Final provisions
  • SCHEDULE 1 New high strength beer duty
  • SCHEDULE 2 Employment income provided through third parties
  • SCHEDULE 3 Tainted charity donations
  • SCHEDULE 4 Amounts not fully recognised for accounting purposes
  • SCHEDULE 5 Group mismatch schemes
  • SCHEDULE 6 Leasing businesses
  • SCHEDULE 7 Investment companies
  • SCHEDULE 8 Reduction in childcare relief for higher earners
  • SCHEDULE 9 Value shifting
  • SCHEDULE 10 Company ceasing to be member of group
  • SCHEDULE 11 Pre-entry losses
  • SCHEDULE 12 Controlled foreign companies
  • SCHEDULE 13 Profits of foreign permanent establishments etc
  • SCHEDULE 14 Furnished holiday lettings
  • SCHEDULE 15 Chargeable gains: oil activities
  • SCHEDULE 16 Benefits under pension schemes
  • SCHEDULE 17 Annual allowance charge
  • SCHEDULE 18 Lifetime allowance charge
  • SCHEDULE 19 The bank levy
  • SCHEDULE 20 Supplies of commodities to be used in producing electricity
  • SCHEDULE 21 Prevention of SDLT avoidance
  • SCHEDULE 22 Transfers involving multiple dwellings
  • SCHEDULE 23 Data-gathering powers
  • SCHEDULE 24 Amendments of Schedule 36 to FA 2008
  • SCHEDULE 25 Mutual assistance for recovery of taxes etc
  • SCHEDULE 26 Redundant reliefs
  1. UK legislation
  2. Finance Act 2011

Finance Act 2011

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.

[19th July 2011]

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 Charge and main rates for 2011-12
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