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Contents

Legislation
Finance Act 2012
  • Introduction
  • PART 1 Income tax, corporation tax and capital gains tax
  • PART 2 Insurance companies carrying on long-term business
  • PART 3 Friendly societies carrying on long-term business
  • PART 4 Controlled foreign companies and foreign permanent establishments
  • PART 5 Oil
  • PART 6 Excise duties
  • PART 7 Value added tax
  • PART 8 Other taxes
  • PART 9 Miscellaneous matters
  • PART 10 Final provisions
  • SCHEDULE 1 High income child benefit charge
  • SCHEDULE 2 Profits arising from the exploitation of patents etc
  • SCHEDULE 3 Relief for expenditure on R&D
  • SCHEDULE 4 Real estate investment trusts
  • SCHEDULE 5 Tax treatment of financing costs and income
  • SCHEDULE 6 Seed enterprise investment scheme
  • SCHEDULE 7 Enterprise investment scheme
  • SCHEDULE 8 Venture capital schemes
  • SCHEDULE 9 Capital allowances for plant and machinery: anti-avoidance
  • SCHEDULE 10 Plant and machinery allowances: fixtures
  • SCHEDULE 11 Expenditure on plant and machinery for use in designated assisted areas
  • SCHEDULE 12 Foreign income and gains
  • SCHEDULE 13 Employer asset-backed pension contributions etc
  • SCHEDULE 14 Gifts to the nation
  • SCHEDULE 15 Relief in respect of gift aid and other income
  • SCHEDULE 16 Part 2: minor and consequential amendments
  • SCHEDULE 17 Part 2: transitional provision
  • SCHEDULE 18 Part 3: consequential amendments
  • SCHEDULE 19 Part 3: transitional provision
  • SCHEDULE 20 Controlled foreign companies and foreign permanent establishments
  • SCHEDULE 21 Relief in respect of decommissioning expenditure
  • SCHEDULE 22 Reduction of supplementary charge for certain oil fields
  • SCHEDULE 23 Air passenger duty
  • SCHEDULE 24 Machine games duty
  • SCHEDULE 25 Remote gambling: double taxation relief
  • SCHEDULE 26 Categorisation of supplies
  • SCHEDULE 27 Anti-forestalling charge to VAT
  • SCHEDULE 28 Non-established taxable persons
  • SCHEDULE 29 Administration of VAT
  • SCHEDULE 30 Climate change levy
  • SCHEDULE 31 Climate change levy: climate change agreements
  • SCHEDULE 32 Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations
  • SCHEDULE 33 Inheritance tax: gifts to charities etc
  • SCHEDULE 34 Bank levy
  • SCHEDULE 35 Stamp duty land tax: higher rate for certain transactions
  • SCHEDULE 36 Agreement between UK and Switzerland
  • SCHEDULE 37 International military headquarters, EU forces, etc
  • SCHEDULE 38 Tax advisers: sanctionable conduct
  • SCHEDULE 39 Repeal of miscellaneous reliefs etc
  1. Finance Act 2012
  2. Tax treatment of financing costs and income

Schedule 5 | Tax treatment of financing costs and income F1

From legislation.gov.uk

Provision repealed

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

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed

(7)Repealed

(8)Repealed

(9)Repealed

(10)Repealed

(11)Repealed

(12)Repealed

(13)Repealed

(14)Repealed

(15)Repealed

(16)Repealed

(17)Repealed

(18)Repealed

(19)Repealed

(20)Repealed

(21)Repealed

(22)Repealed

Notes

  1. F1

    Sch. 5 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(c)(i)

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