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Contents

Legislation
Finance Act 2022
  • Introduction
  • PART 1 Income tax, corporation tax and capital gains tax
  • PART 2 Residential property developer tax
  • PART 3 Economic crime (anti-money laundering) levy
  • PART 4 Public interest business protection tax
  • PART 5 Other taxes
  • PART 6 Miscellaneous and final
  • SCHEDULE 1 Abolition of basis periods
  • SCHEDULE 2 Qualifying asset holding companies
  • SCHEDULE 3 Real Estate Investment Trusts
  • SCHEDULE 4 Cross-border group relief
  • SCHEDULE 5 Insurance contracts: change in accounting standards
  • SCHEDULE 6 Dormant assets
  • SCHEDULE 7 RPDT reliefs
  • SCHEDULE 8 Management of RPDT
  • SCHEDULE 9 Miscellaneous provision
  • SCHEDULE 10 Public interest business protection tax
  • SCHEDULE 11 Restriction of use of rebated diesel and biofuels
  • SCHEDULE 12 Plastic packaging tax
  • SCHEDULE 13 Penalties for facilitating avoidance schemes involving non-resident promoters
  • SCHEDULE 14 Electronic sales suppression
  • SCHEDULE 15 Treatment of goods in free zones
  • SCHEDULE 16 Freeport tax site reliefs: provision about regulations
  • SCHEDULE 17 Large businesses: notification of uncertain tax treatment
  • SCHEDULE 18 Vehicle CO2 emissions certificates
  1. UK legislation
  2. Finance Act 2022

Finance Act 2022

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.

[24th February 2022]

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 2022-23
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