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Contents

Legislation
Finance Act 2024
  • Introduction
  • Part 1 Income tax and corporation tax
  • Part 2 Other taxes
  • Part 3 Miscellaneous and final
  • Schedule 1 Research and development
  • Schedule 2 Films, television programmes and video games
  • Schedule 3 Theatrical productions
  • Schedule 4 Orchestral concerts
  • Schedule 5 Museum and gallery exhibitions
  • Schedule 6 Administration of creative sector reliefs
  • Schedule 7 Real Estate Investment Trusts
  • Schedule 8 Tonnage tax
  • Schedule 9 Pensions
  • Schedule 10 Calculation of trade profits etc
  • Schedule 11 Capital-raising arrangements etc
  • Schedule 12 Pillar Two
  • Schedule 13 Promotion of tax avoidance schemes
  1. UK legislation
  2. Finance Act 2024

Finance Act 2024

From legislation.gov.uk

An Act to make provision in connection with finance.

[22nd February 2024]

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 King’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 Permanent full expensing etc for expenditure on plant or machinery
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