Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2014
  • Introduction
  • PART 1 Income tax, corporation tax and capital gains tax
  • PART 2 Excise duties and other taxes
  • PART 3 General betting duty, pool betting duty and remote gaming duty
  • PART 4 Follower notices and accelerated payments
  • PART 5 Promoters of tax avoidance schemes
  • PART 6 Other provisions
  • PART 7 Final provisions
  • SCHEDULE 1 Corporation tax rates
  • SCHEDULE 2 Annual investment allowance: transitional provisions etc
  • SCHEDULE 3 Restrictions on remittance basis
  • SCHEDULE 4 Tax relief for theatrical production
  • SCHEDULE 5 Pension flexibility: further amendments
  • SCHEDULE 6 Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc
  • SCHEDULE 7 Pension schemes
  • SCHEDULE 8 Employee share schemes
  • SCHEDULE 9 Employment-related securities etc
  • SCHEDULE 10 Venture capital trusts
  • SCHEDULE 11 Tax relief for social investments
  • SCHEDULE 12 Investments in social enterprises: capital gains
  • SCHEDULE 13 General Block Exemption Regulation
  • SCHEDULE 14 Extended ring fence expenditure supplement for onshore activities
  • SCHEDULE 15 Supplementary charge: onshore allowance
  • SCHEDULE 16 Oil contractors: ring-fence trade etc
  • SCHEDULE 17 Partnerships
  • SCHEDULE 18 Abolition of reduced rates for vehicles satisfying reduced pollution requirements
  • SCHEDULE 19 Other amendments about vehicle excise duty
  • SCHEDULE 20 Climate change levy: exemptions for mineralogical and metallurgical processes etc
  • SCHEDULE 21 Goods shipped or carried as stores on ships or aircraft
  • SCHEDULE 22 Supplies of electronic, broadcasting and telecommunication services: special accounting schemes
  • SCHEDULE 23 SDLT: charities relief
  • SCHEDULE 24 Abolition of stamp duty and SDRT: securities on recognised growth markets
  • SCHEDULE 25 Inheritance tax
  • SCHEDULE 26 The bank levy: miscellaneous changes
  • SCHEDULE 27 Suspension and revocation of remote operating licences
  • SCHEDULE 28 Part 3: consequential amendments and repeals
  • SCHEDULE 29 Part 3: transitional and saving provisions
  • SCHEDULE 30 Section 208 or 208A penalty: value of the denied advantage
  • SCHEDULE 31 Follower notices and partnerships
  • SCHEDULE 32 Accelerated payments and partnerships
  • SCHEDULE 33 Part 4: consequential amendments
  • SCHEDULE 33A Promotion structures
  • SCHEDULE 34 Promoters of tax avoidance schemes: threshold conditions
  • SCHEDULE 34A Promoters of tax avoidance schemes: defeated arrangements
  • SCHEDULE 35 Promoters of tax avoidance schemes: penalties
  • SCHEDULE 36 Promoters of tax avoidance schemes: partnerships
  • SCHEDULE 37 Companies owned by employee-ownership trusts
  • SCHEDULE 38 Scottish basic, higher and additional rates of income tax
  • SCHEDULE 39 Taxation of co-operative societies etc
  1. UK legislation
  2. Finance Act 2014

Finance Act 2014

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.

[17th July 2014]

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, rates, basic rate limit and personal allowance for 2014-15
PrivacyTerms