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Contents

Legislation
Finance Act 2018
  • Introduction
  • PART 1 Direct taxes
  • PART 2 Indirect taxes
  • PART 3 Miscellaneous and final
  • SCHEDULE 1 Employment income provided through third parties
  • SCHEDULE 2 Trading income provided through third parties: loans etc outstanding on 5 April 2019
  • SCHEDULE 3 Pension schemes
  • SCHEDULE 4 EIS and VCT reliefs: knowledge-intensive companies
  • SCHEDULE 5 Venture capital trusts: further amendments
  • SCHEDULE 6 Partnerships
  • SCHEDULE 7 Hybrid and other mismatches
  • SCHEDULE 8 Corporate interest restriction
  • SCHEDULE 9 Bank levy
  • SCHEDULE 10 Settlements: anti-avoidance etc
  • SCHEDULE 11 Stamp duty land tax: higher rates for additional dwellings
  • SCHEDULE 12 Landfill tax: disposals not made at landfill sites, etc
  1. Finance Act 2018
  2. Introduction

Introduction

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.

[15th March 2018]

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:—

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