Finance Act 2015 - legislation

Finance Act 2015 CHAPTER 11 ACT 2015 Published by TSO (The Stationery Office) and available , Telephone, Fax & E-mailTSOPO Box 29, Norwich, NR3 1 GNTelephone orders/General enquiries: 0870 600 5522 Fax orders: 0870 600 5533E-mail: 0870 240 3701 The Houses of Parliament Shop12 Bridge Street, Parliament SquareLondon SW1A 2 JXTelephone orders/General enquiries: 020 7219 3890 Fax orders: 020 7219 3866 Email: @Blackwell and other Accredited AgentsFinance Act 2015 CHAPTER 11 CONTENTSPART 1 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAXCHAPTER 1 CHARGE, RATES ETCI ncome tax1 Charge and rates for 2015 -162 Limits and allowances for 2015 -163 Personal allowances for 2015 -164 Basic rate limit from 20165 Personal allowance from 2016 Corporation tax6 Charge for financial year 2016 CHAPTER 2 INCOME TAX: GENERAL7 Cars: the appropriate percentage for 2017-188 Cars: the appropriate percentage for subsequent tax years9 Diesel cars: the appropriate percentage for 2015 -1610 Zero-emission vans11 Exemption for amounts which would otherwise be deductible12 Abolition of dispensation regime13 Extension of benefits code except in relation to certain ministers of religion14 Exemption for board or lodging provided to carers15 Lump sums provided under armed forces early departure schemeFinance Act 2015 (c.)

Finance Act 2015 CHAPTER 11 CONTENTS P ART 1 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX C HAPTER 1 C HARGE, RATES ETC Income tax 1 Charge and rates for 2015-16 2 Limits and allowances for 2015-16 3 Personal allowances for 2015-16

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  Finance, 2015, P art 1, Finance act 2015

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