The Finance Act 2014:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
LexisNexis
2014
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Nebent.: Finance Act handbook 2014 |
| Beschreibung: | LXXXVI, 623 S. |
| ISBN: | 9781405788175 |
Internformat
MARC
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| 245 | 1 | 0 | |a The Finance Act 2014 |c Contr.: Lynette Bober... |
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Datensatz im Suchindex
| _version_ | 1804152588752388096 |
|---|---|
| adam_text | SECTIONS
CONTENTS
RELEVANT DATES AND ABBREVIATIONS
ABOUT THE AUTHORS
INTRODUCTION
FINANCE ACT 2014
ARRANGEMENT OF SECTIONS
PAGE
1-4
5-7
8-9
10
11-14
15-25
26-40
41^6
47-48
49-52
53-56
57
58-63
64-68
69-73
74
75
76
77
78-80
81-91
92-93
94-95
96-99
100
101-102
103-108
109-113
114-116
117
118
119-120
121
122-123
124
PART 1 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
CHAPTER 1 CHARGES, RATES ETC
INCOME TAX
CORPORATION TAX
CAPITAL GAINS TAX
CAPITAL ALLOWANCES
CHAPTER 2 INCOME TAX: GENERAL
EXEMPTIONS AND RELIEFS
OTHER PROVISIONS
CHAPTER 3 CORPORATION TAX: GENERAL
CHAPTER 4 OTHER PROVISIONS
PENSIONS
SPORTING EVENTS
EMPLOYEE SHARE SCHEMES
INVESTMENT RELIEFS
SOCIAL INVESTMENT RELIEF
CAPITAL GAINS
CAPITAL ALLOWANCES
OIL AND GAS
PARTNERSHIPS
TRANSFER PRICING
PART 2 EXCISE DUTIES AND OTHER TAXES
ALCOHOL
TOBACCO
AIR PASSENGER DUTY
VEHICLE EXCISE DUTY
HGV ROAD USER LEVY
AGGREGATES LEVY
CLIMATE CHANGE LEVY
LANDFILL TAX
EXCISE AND CUSTOMS DUTIES: GENERAL
VALUE ADDED TAX
STAMP DUTY LAND TAX AND ANNUAL TAX ON ENVELOPED
DWELLINGS
STAMP DUTY RESERVE TAX AND STAMP DUTY
INHERITANCE TAX
ESTATE DUTY
BANK LEVY
GAMING DUTY
BINGO DUTY
MACHINE GAMES DUTY
PART 3 GENERAL BETTING DUTY, POOL BETTING DUTY AND REMOTE
GAMING DUTY
11
11
11
13
14
15
15
15
23
38
53
53
58
60
61
64
64
73
80
84
84
85
85
86
87
88
101
104
106
107
107
108
111
115
116
117
117
119
120
120
121
CONTENTS
125
126-133
134-138
139-140
141
142
143-153
154-162
163-169
170-177
178-181
182
183-190
191-198
199
200-203
204-206
207
208-214
215
216
217
218
219-222
223-225
226
227
228
229
230-231
232
233
234-236
237-241
242-249
250-253
254-265
266
267-273
274-277
278-280
281-283
284
285-288
CHAPTER 1 GENERAL BETTING DUTY
THE DUTY
GENERAL AND SPREAD BETS
POOL BETTING ON HORSE AND DOG RACES
STAKE MONEY AND WINNINGS
EXCHANGES
PAYMENT
CHAPTER 2 POOL BETTING DUTY
CHAPTER 3 REMOTE GAMING DUTY
CHAPTER 4 GENERAL
ADMINISTRATION
SECURITY AND ENFORCEMENT
OFFENCES AND EVIDENCE
REVIEW AND APPEAL
DEFINITIONS
SUPPLEMENTARY
PART 4 FOLLOWER NOTICES AND ACCELERATED PAYMENTS
CHAPTER 1 INTRODUCTION
OVERVIEW
MAIN DEFINITIONS
CHAPTER 2 FOLLOWER NOTICES
GIVING OF FOLLOWER NOTICES
REPRESENTATIONS
PENALTIES
PARTNERS AND PARTNERSHIPS
APPEALS OUT OF TIME
TRANSITIONAL PROVISION
DEFINED TERMS
CHAPTER 3 ACCELERATED PAYMENT
ACCELERATED PAYMENT NOTICES
FORMS OF ACCELERATED PAYMENT
PENALTIES
WITHDRAWAL ETC OF ACCELERATED PAYMENT NOTICE
PARTNERS AND PARTNERSHIPS
DEFINED TERMS
CHAPTER 4 MISCELLANEOUS AND GENERAL PROVISION
STAMP DUTY LAND TAX AND ANNUAL TAX ON ENVELOPED
DWELLINGS
EXTENSION OF PART BY ORDER
CONSEQUENTIAL AMENDMENTS
PART 5 PROMOTERS OF TAX AVOIDANCE SCHEMES
INTRODUCTION
CONDUCT NOTICES
MONITORING NOTICES: PROCEDURE AND PUBLICATION
ALLOCATION AND DISTRIBUTION OF PROMOTER REFERENCE
NIITNKPF
LLUHLUTL
OBTAINING INFORMATION AND DOCUMENTS
OBTAINING INFORMATION AND DOCUMENTS: APPEALS
OBTAINING INFORMATION AND DOCUMENTS: SUPPLEMENTARY
PENALTIES
OFFENCES
SUPPLEMENTAL
PART 6 OTHER PROVISIONS
ANTI-AVOIDANCE
CODE OF PRACTICE FOR TAXATION OF BANKS
122
122
122
126
129
130
131
131
137
143
143
146
149
150
150
153
155
156
156
156
159
159
161
162
168
168
170
170
171
171
175
180
180
182
183
183
183
186
186
186
186
188
192
198
202
210
211
214
216
217
219
219
221
CONTENTS
289 OFFSHORE FUNDS 225
290 EMPLOYEE-OWNERSHIP TRUSTS 227
291 TRUSTS 227
292-294 INTERNATIONAL MATTERS 228
295 FINANCIAL SECTOR REGULATION 232
296-297 SCOTLAND 232
298 CO-OPERATIVES SOCIETIES ETC 233
299 LIMITATION PERIODS 234
300 LOCAL LOANS 234
301-303 PART 7 FINAL PROVISIONS 234
SCHEDULES
SCH 1 CORPORATION TAX RATES 235
SCH 2 ANNUAL INVESTMENT ALLOWANCE: TRANSITIONAL PROVISIONS ETC 242
SCH 3 RESTRICTIONS ON REMITTANCE BASIS 245
SCH 4 TAX RELIEF FOR THEATRICAL PRODUCTION 250
SCH 5 PENSION FLEXIBILITY: FURTHER AMENDMENTS 266
SCH 6 TRANSITIONAL PROVISION RELATING TO NEW STANDARD LIFETIME 276
ALLOWANCE FOR THE TAX YEAR 2014/15 ETC
SCH 7 PENSION SCHEMES 281
SCH 8 EMPLOYEE SHARE SCHEMES 294
SCH 9 EMPLOYMENT-RELATED SECURITIES ETC 340
SCH 10 VENTURE CAPITAL TRUSTS 359
SCH 11 TAX RELIEF FOR SOCIAL INVESTMENTS 362
SCH 12 INVESTMENTS IN SOCIAL ENTERPRISES: CAPITAL GAINS 415
SCH 13 GENERAL BLOCK EXEMPTION REGULATION 424
SCH 14 EXTENDED RING FENCE EXPENDITURE SUPPLEMENT FOR ONSHORE 426
ACTIVITIES
SCH 15 SUPPLEMENTARY CHARGE: ONSHORE ALLOWANCE 437
SCH 16 OIL CONTRACTORS: RING-FENCE TRADE ETC 450
SCH 17 PARTNERSHIPS 462
SCH 18 ABOLITION OF REDUCED RATES FOR VEHICLES SATISFYING REDUCED 488
POLLUTION REQUIREMENTS
SCH 19 OTHER AMENDMENTS ABOUT VEHICLE EXCISE DUTY 491
SCH 20 CLIMATE CHANGE LEVY: EXEMPTIONS FOR MINERALOGICAL AND 494
METALLURGICAL PROCESSES ETC
SCH 21 GOODS SHIPPED OR CARRIED AS STORES ON SHIPS OR AIRCRAFT 496
SCH 22 SUPPLIES OF ELECTRONIC, BROADCASTING AND 498
TELECOMMUNICATION SERVICES: SPECIAL ACCOUNTING SCHEMES
SCH 23 SDLT: CHARITIES RELIEF 521
SCH 24 ABOLITION OF STAMP DUTY AND SDRT: SECURITIES ON 524
RECOGNISED GROWTH MARKETS
SCH 25 INHERITANCE TAX 528
SCH 26 THE BANK LEVY: MISCELLANEOUS CHANGES 533
SCH 27 SUSPENSION AND REVOCATION OF REMOTE OPERATING LICENCES 538
SCH 28 PART 3: CONSEQUENTIAL AMENDMENTS AND REPEALS 541
SCH 29 PART 3: TRANSITIONAL AND SAVING PROVISIONS 544
SCH 30 SECTION 208 PENALTY: VALUE OF THE DENIED ADVANTAGE 549
SCH 31 FOLLOWER NOTICES AND PARTNERSHIPS 551
SCH 32 ACCELERATED PAYMENTS AND PARTNERSHIPS 554
SCH 33 PART 4: CONSEQUENTIAL AMENDMENTS 557
SCH 34 PROMOTERS OF TAX AVOIDANCE SCHEMES: THRESHOLD 558
CONDITIONS
SCH 35 PROMOTERS OF TAX AVOIDANCE SCHEMES: PENALTIES 563
SCH 36 PROMOTERS OF TAX AVOIDANCE SCHEMES: PARTNERSHIPS 567
SCH 37 COMPANIES OWNED BY EMPLOYEE-OWNERSHIP TRUSTS 573
CONTENTS
SCH 38 SCOTTISH BASIC, HIGHER AND ADDITIONAL RATES OF INCOME TAX 594
SCH 39 TAXATION OF CO-OPERATIVE SOCIETIES ETC 598
FINANCE BILL DEBATES 601
INDEX 611
|
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| geographic_facet | Großbritannien |
| id | DE-604.BV042116112 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T01:13:06Z |
| institution | BVB |
| isbn | 9781405788175 |
| language | English |
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| physical | LXXXVI, 623 S. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | LexisNexis |
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| spelling | The Finance Act 2014 Contr.: Lynette Bober... Finance Act handbook 2014 London [u.a.] LexisNexis 2014 LXXXVI, 623 S. txt rdacontent n rdamedia nc rdacarrier Nebent.: Finance Act handbook 2014 Great Britain / Finance Act Income tax / Law and legislation / Great Britain Corporations / Taxation / Law and legislation / Great Britain Recht Steuer Großbritannien Bober, Lynnette Sonstige (DE-588)1068413565 oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027556439&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The Finance Act 2014 Great Britain / Finance Act Income tax / Law and legislation / Great Britain Corporations / Taxation / Law and legislation / Great Britain Recht Steuer |
| title | The Finance Act 2014 |
| title_alt | Finance Act handbook 2014 |
| title_auth | The Finance Act 2014 |
| title_exact_search | The Finance Act 2014 |
| title_full | The Finance Act 2014 Contr.: Lynette Bober... |
| title_fullStr | The Finance Act 2014 Contr.: Lynette Bober... |
| title_full_unstemmed | The Finance Act 2014 Contr.: Lynette Bober... |
| title_short | The Finance Act 2014 |
| title_sort | the finance act 2014 |
| topic | Great Britain / Finance Act Income tax / Law and legislation / Great Britain Corporations / Taxation / Law and legislation / Great Britain Recht Steuer |
| topic_facet | Great Britain / Finance Act Income tax / Law and legislation / Great Britain Corporations / Taxation / Law and legislation / Great Britain Recht Steuer Großbritannien |
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