Transcription of Finance Act 2010 - legislation
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Finance Act 2010 - legislation
Finance Act 2010 CHAPTER 13 CONTENTSPART 1 CHARGES, rates ETCI ncome tax1 Charge, main rates , thresholds and allowances etc for 2010 -11 Corporation tax2 Charge and main rate for financial year 20113 Small profits rates and fractions for financial year 2010 Capital gains tax4 Increase in entrepreneurs reliefCapital allowances5 Annual investment allowanceStamp duty land tax6 Relief for first-time buyers7 Rate in respect of residential property where consideration over 1mInheritance tax8 Rate bandsAlcohol and tobacco9 rates of alcoholic liquor dutiesFinance Act 2010 (c. 13)ii10 rates of tobacco products dutyVehicle excise duty11 rates for motorcyclesFuel duties12 Fuel duties: rates and rebates from April 201013 Fuel duties: further changes in rates and rebatesOther environmental taxes14 rates of air passenger duty15 Standard rate of landfill tax16 Rate of aggregates levy17 rates of climate change levy18 Climate change levy: reduced-rate suppliesGambling19 Rate of bingo duty20 rates of gaming duty21 Amusement machine licence dutyNew taxes22 Bank payroll tax23 Pensions: high income excess relief chargePART 2 ANTI-AVOIDANCE AND REVENUE PROTECTIONL osses, capital allowances etc24 Sideways relief etc25 Property loss relief26 Capital allowance buying27 Leased assets28 Cushion gas29 Sale of lessors: consortium relationshipsCharities etc30 Charities and community
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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