Finance Act 2010 - legislation
Finance Act 2010CHAPTER 13CONTENTSPART 1CHARGES, rates ETCIncome tax1Charge, main rates , thresholds and allowances etc for 2010 -11Corporation tax2Charge and main rate for financial year 20113Small profits rates and fractions for financial year 2010Capital gains tax4Increase in entrepreneurs reliefCapital allowances5Annual investment allowanceStamp duty land tax6Relief for first-time buyers7Rate in respect of residential property where consideration over 1mInheritance tax8Rate bandsAlcohol and tobacco9Rates of alcoholic liquor dutiesFinance Act 2010 (c. 13)ii10Rates of tobacco products dutyVehicle excise duty11Rates for motorcyclesFuel duties12Fuel duties: rates and rebates from April 201013Fuel duties: further changes in rates and rebatesOther environmental taxes14Rates of air passenger duty15Standard rate of landfill tax16Rate of aggregates levy17Rates of climate change levy18Climate change levy: reduced-rate suppliesGambling19Rate of bingo duty20Rates of gaming duty21Amusement machine licence dutyNew taxes22Bank payroll tax23Pensions: high income excess relief chargePART 2ANTI-AVOIDANCE AND REVENUE PROTECTIONLosses, capital allowances etc24Sideways relief etc25Property loss relief26Capital allowance buying27Leased assets28Cushion gas29Sale of lessors: consortium relationshipsCharities etc30Charities and community amateur sports clubs: definitions31Gif
Finance Act 2010 CHAPTER 13 CONTENTS PART 1 CHARGES, RATES ETC Income tax 1 Charge, main rates, thresholds and allowances etc for 2010-11 Corporation tax 2 Charge and main rate for financial year 2011
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