Finance Act 2013 - legislation

Finance Act 2013 CHAPTER 29 Finance Act 2013 CHAPTER 29 CONTENTSPART 1 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAXCHAPTER 1 CHARGES, RATES ETCI ncome tax1 Charge for 2013 -142 Personal allowance for 2013 -14 for those born after 5 April 19483 Basic rate limit for 2013 -14 Corporation tax4 Charge and main rate for financial year 20145 Small profits rate and fractions for financial year 20136 Main rate for financial year 2015 Capital allowances7 Temporary increase in annual investment allowanceCHAPTER 2 INCOME TAX: GENERALE xemptions and reliefs8 London Anniversary Games9 Glasgow Commonwealth Games10 Expenses of elected representativesFinance Act 2013 (c. 29)ii11 Exemption from income tax of contributions to pension schemes12 Childcare exemptions: meaning of disabled child13 Income tax exemption for universal credit14 Tax advantaged employee share schemes15 Abolition of tax relief for patent royalties16 Limit on income tax reliefsTrade profits17 Cash basis for small businesses18 Deductions allowable at a fixed rateOther provisions19 Employment income: duties performed in the UK and overseas20 Remittance basis: exempt property21 Payments on account22 Arrangements made by intermediaries23 Taxable benefit of cars: the appropriate percentage24 Gains from contracts for life insurance etc25 Qualifying insurance policies26 Transfer of assets abroad27 Payments of interest28 Disguised interest

Finance Act 2013 CHAPTER 29 CONTENTS PART 1 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX CHAPTER 1 CHARGES, RATES ETC Income tax 1 Charge for 2013-14 2 Personal allowance for 2013-14 for those born after 5 April 1948 3 Basic rate limit for 2013-14

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  Finance, 2013, Part, Finance act 2013

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