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Contents

Legislation

Finance Act 2014

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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

Finance Act 2014
Extended ring fence expenditure supplement for onshore activities

Schedule 14 | Extended ring fence expenditure supplement for onshore activities

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