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Legislation
Finance Act 2015

CHAPTER 2 Income tax: general

  • Section 7 Cars: the appropriate percentage for 2017-18
  • Section 8 Cars: the appropriate percentage for subsequent tax years
  • Section 9 Diesel cars: the appropriate percentage for 2015-16
  • Section 10 Zero-emission vans
  • Section 11 Exemption for amounts which would otherwise be deductible
  • Section 12 Abolition of dispensation regime
  • Section 13 Extension of benefits code except in relation to certain ministers of religion
  • Section 14 Exemption for board or lodging provided to carers
  • Section 15 Lump sums provided under armed forces early departure scheme
  • Section 16 Bereavement support payment: exemption from income tax
  • Section 17 PAYE: benefits in kind
  • Section 18 Employment intermediaries: determination of penalties
  • Section 19 Arrangements offering a choice of capital or income return
  • Section 20 Intermediaries and Gift Aid
  • Section 21 Disguised investment management fees
  • Section 22 Miscellaneous loss relief
  • Section 23 Exceptions from duty to deduct tax: qualifying private placements
  • Section 24 Increased remittance basis charge
  1. PART 1 Income tax, corporation tax and capital gains tax
  2. CHAPTER 2 Income tax: general

CHAPTER 2 Income tax: general

From legislation.gov.uk

Contents

  1. Section 7 Cars: the appropriate percentage for 2017-18
  2. Section 8 Cars: the appropriate percentage for subsequent tax years
  3. Section 9 Diesel cars: the appropriate percentage for 2015-16
  4. Section 10 Zero-emission vans
  5. Section 11 Exemption for amounts which would otherwise be deductible
  6. Section 12 Abolition of dispensation regime
  7. Section 13 Extension of benefits code except in relation to certain ministers of religion
  8. Section 14 Exemption for board or lodging provided to carers
  9. Section 15 Lump sums provided under armed forces early departure scheme
  10. Section 16 Bereavement support payment: exemption from income tax
  11. Section 17 PAYE: benefits in kind
  12. Section 18 Employment intermediaries: determination of penalties
  13. Section 19 Arrangements offering a choice of capital or income return
  14. Section 20 Intermediaries and Gift Aid
  15. Section 21 Disguised investment management fees
  16. Section 22 Miscellaneous loss relief
  17. Section 23 Exceptions from duty to deduct tax: qualifying private placements
  18. Section 24 Increased remittance basis charge
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