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Contents

Legislation
Finance Act 2019
  • Introduction
  • PART 1 Direct taxes
  • PART 2 Other taxes
  • PART 3 Carbon emissions tax
  • PART 4 Administration and enforcement
  • PART 5 Miscellaneous and final
  • SCHEDULE 1 Chargeable gains accruing to non-residents etc
  • SCHEDULE 2 Returns for disposals of UK land etc
  • SCHEDULE 3 Offshore receipts in respect of intangible property
  • SCHEDULE 4 Avoidance involving profit fragmentation arrangements
  • SCHEDULE 5 Non-UK resident companies carrying on UK property businesses etc
  • SCHEDULE 6 Diverted profits tax
  • SCHEDULE 7 Payment of CGT exit charges
  • SCHEDULE 8 Corporation tax exit charges
  • SCHEDULE 9 Intangible fixed assets: restrictions on goodwill and certain other assets
  • SCHEDULE 10 Corporation tax relief for carried-forward losses
  • SCHEDULE 11 Corporate interest restriction
  • SCHEDULE 12 Eliminating tax mismatch for certain debt
  • SCHEDULE 13 Annual investment allowance: periods straddling 1 January 2019 or 1 April 2023
  • SCHEDULE 14 Leases: changes to accounting standards etc
  • SCHEDULE 15 Oil activities: transferable tax history
  • SCHEDULE 16 Entrepreneurs' relief
  • SCHEDULE 17 VAT treatment of vouchers
  • SCHEDULE 18 VAT groups: eligibility
  • SCHEDULE 19 Gaming duty
  • SCHEDULE 20 Taxation of hybrid capital instruments
  1. UK legislation
  2. Finance Act 2019

Finance Act 2019

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.

[12th February 2019]

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 Income tax charge for tax year 2019-20
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