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Legislation
Finance (No. 2) Act 2015

Crossheading Income tax

  • Section 21 Pensions: special lump sum death benefits charge
  • Section 22 Pensions: some lump sum death benefits taxed as pension income
  • Section 23 Pensions: annual allowance
  • Section 24 Relief for finance costs related to residential property businesses
  • Section 25 Enterprise investment scheme
  • Section 26 Venture capital trusts
  • Section 27 EIS, VCTs etc: excluded activities
  • Section 28 EIS, VCTs and EMI: meaning of “farming”
  • Section 29 Travel expenses of members of local authorities etc
  • Section 30 London Anniversary Games
  1. PART 4 Income tax, corporation tax and capital gains tax
  2. Crossheading Income tax

Crossheading Income tax

From legislation.gov.uk

Contents

  1. Section 21 Pensions: special lump sum death benefits charge
  2. Section 22 Pensions: some lump sum death benefits taxed as pension income
  3. Section 23 Pensions: annual allowance
  4. Section 24 Relief for finance costs related to residential property businesses
  5. Section 25 Enterprise investment scheme
  6. Section 26 Venture capital trusts
  7. Section 27 EIS, VCTs etc: excluded activities
  8. Section 28 EIS, VCTs and EMI: meaning of “farming”
  9. Section 29 Travel expenses of members of local authorities etc
  10. Section 30 London Anniversary Games
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