ARRANGEMENT OF SECTIONS

Go to Preamble

1. Part I

   Customs and Excise, Value Added Tax and Car Tax

   1. Chapter I

      Customs and Excise

      1. Hydrocarbon oil duties

         1. 1. Rates.

         2. 2. Reliefs.

      2. Alcoholic liquor duties

         1. 3. Original gravity of beer.

         2. 4. Blending made-wines etc.

         3. 5. Description as beer.

      3. Vehicles excise duty

         1. 6. Rates.

         2. 7. Community buses.

         3. 8. Special machines.

         4. 9. Recovery vehicles.

         5. 10. Powers of Secretary of State with respect to assignment of registration marks.

         6. 11. Retention of registration mark pending transfer to another vehicle.

         7. 12. Sale by Secretary of State of rights to particular registration marks.

         8. 13. Registration documents.

         9. 14. Dishonoured cheques.

      4. General

         1. 15. Estimation of excise duty.

         2. 16. Time limits for proceedings.

         3. 17. Disbursements in Port of London.

   2. Chapter II

      Value Added Tax

      1. Zero-rating etc.

         1. 18. Buildings and land.

         2. 19. Sewerage services and water.

         3. 20. News services.

         4. 21. Fuel and power.

         5. 22. Protective boots and helmets.

         6. 23. Incorrect certificates.

      2. Other provisions

         1. 24. Recovery of overpaid VAT.

         2. 25. Administration etc.

         3. 26. Input tax on self-supplies.

   3. Chapter III

      Miscellaneous

      1. 27. Relief from car tax where vehicle leased to the handicapped.

      2. 28. Reliefs from duties and taxes for persons enjoying certain immunities and privileges.

      3. 29. Recovery of overpaid excise duty and car tax.

2. Part II

   Income Tax, Corporation Tax and Capital Gains Tax

   1. Chapter I

      General

      1. Income tax rates and allowances

         1. 30. Charge and rates of income tax for 1989-90.

         2. 31. Age allowance.

         3. 32. Operative date for PAYE.

         4. 33. Married couples.

      2. Corporation tax rates etc.

         1. 34. Charge and rate of corporation tax for financial year 1989.

         2. 35. Corporation tax: small companies.

      3. Receipts basis etc.

         1. 36. Schedule E: revised Cases.

         2. 37. Schedule E: assessment on receipts basis.

         3. 38. Schedule E: unpaid emoluments.

         4. 39. Schedule E: unremitted emoluments.

         5. 40. Schedule E: emoluments already paid.

         6. 41. Schedule E: pensions etc.

         7. 42. Schedule E: supplementary.

         8. 43. Schedule D: computation.

         9. 44. Investment and insurance companies: computation.

         10. 45. PAYE: meaning of payment.

      4. Interest

         1. 46. Relief for interest.

         2. 47. Close company loans: business expansion scheme.

         3. 48. Close company loans: material interest.

      5. Benefits in kind

         1. 49. Car benefits.

         2. 50. Security assets and services.

         3. 51. Assets used partly for security.

         4. 52. Security: supplementary.

         5. 53. Employees earning £8,500 or more and directors.

      6. Medical insurance

         1. 54. Relief.

         2. 55. Eligible contracts.

         3. 56. Certification of contracts.

         4. 57. Medical insurance: supplementary.

      7. Charities

         1. 58. Payroll deduction scheme.

         2. 59. Covenanted subscriptions.

         3. 60. British Museum and Natural History Museum.

      8. Profit-related pay, share schemes etc.

         1. 61. Profit-related pay.

         2. 62. Savings-related share option schemes.

         3. 63. Profit sharing schemes.

         4. 64. Share option and profit sharing schemes: shares of consortium member.

         5. 65. Employee share schemes: material interest.

         6. 66. Priority share allocations for employees etc.

      9. Employee share ownership trusts

         1. 67. Tax relief.

         2. 68. Principal charges to tax.

         3. 69. Chargeable events.

         4. 70. Chargeable amounts.

         5. 71. Further charges to tax: borrowing.

         6. 72. Limit on chargeable amount.

         7. 73. Information.

         8. 74. Interpretation.

      10. Pensions etc.

          1. 75. Retirement benefits schemes.

          2. 76. Non-approved retirement benefits schemes.

          3. 77. Personal pension schemes.

      11. Unit trusts etc.

          1. 78. Certified unit trusts.

          2. 79. Funds of funds.

          3. 80. Gilt unit trusts.

          4. 81. Offshore…