CONTENTS

Go to Preamble

1. Part 1

   Charges, rates, allowances, reliefs etc

   1. Income tax

      1. 1. Charge and main rates for 2008-09

      2. 2. Personal allowance for those aged under 65

      3. 3. Personal allowances for those aged 65 and over

      4. 4. Basic rate limit

      5. 5. Abolition of starting and savings rates and creation of starting rate for savings

   2. Corporation tax

      1. 6. Charge and main rates for financial year 2009

      2. 7. Small companies' rates and fractions for financial year 2008 etc

   3. Capital gains tax

      1. 8. Rate etc

      2. 9. Entrepreneurs' relief

   4. Inheritance tax

      1. 10. Transfer of unused nil-rate band etc

   5. Alcohol and tobacco

      1. 11. Rates of alcoholic liquor duty

      2. 12. Rates of tobacco products duty

   6. Fuel duties

      1. 13. Rates and rebates: simplification

      2. 14. Biodiesel and bioblend

      3. 15. Rates and rebates: increase from 1 October 2008

      4. 16. Fuel for aircraft and boats, heating oil and fuel for certain engines

   7. Environmental taxes and duties

      1. 17. Rates of vehicle excise duty

      2. 18. Standard rate of landfill tax

      3. 19. Rates of climate change levy

      4. 20. Rate of aggregates levy

      5. 21. Carbon reduction trading scheme: charges for allocations

   8. Gambling duties

      1. 22. Rates of gaming duty

      2. 23. Amusement machine licence duty

2. Part 2

   Income tax, corporation tax and capital gains tax_general

   1. Residence and domicile

      1. 24. Periods of residence

      2. 25. Remittance basis

   2. Research and development

      1. 26. Rates of R&D relief and vaccine research relief

      2. 27. Qualifying expenditure: R&D relief and vaccine research relief

      3. 28. Companies in difficulty: SME R&D relief and vaccine research relief

      4. 29. Cap on R&D aid

      5. 30. Vaccine research relief: declaration about effect of relief

   3. Venture capital schemes etc

      1. 31. Enterprise investment scheme: increase in amount of relief

      2. 32. Venture capital schemes

      3. 33. Enterprise management incentives: qualifying companies

   4. Other business and investment measures

      1. 34. Tax credits for certain foreign distributions

      2. 35. Small companies' relief: associated companies

      3. 36. Company gains from investment life insurance contracts etc

      4. 37. Trade profits: changes in trading stock

      5. 38. Non-residents: investment managers

      6. 39. Dormant bank and building society accounts

      7. 40. Individual investment plan regulations

   5. Offshore funds

      1. 41. Tax treatment of participants in offshore funds

      2. 42. Regulations under section 41: supplementary

   6. Insurance companies and friendly societies

      1. 43. Insurance companies etc

      2. 44. Friendly societies

   7. Employment matters

      1. 45. Homes outside UK owned through company etc

      2. 46. In-work and return to work credits and payments

      3. 47. Company cars: lower threshold for CO2 emissions figure

      4. 48. Van fuel benefit

      5. 49. Employment-related securities etc: deductible amounts etc

      6. 50. Employment-related securities: repeal of obsolete provisions

      7. 51. Armed forces: the Council Tax Relief

      8. 52. Greater London Authority: severance payments

   8. Charities etc

      1. 53. Gift aid: payments to charities

      2. 54. Community investment tax relief

   9. Leasing

      1. 55. Leases of plant or machinery

      2. 56. Sale of lessor companies etc

   10. Double taxation arrangements

       1. 57. Double taxation relief

       2. 58. UK residents and foreign partnerships

       3. 59. UK residents and foreign enterprises

   11. Other anti-avoidance provisions

       1. 60. Restrictions on trade loss relief for individuals

       2. 61. Non-active partners

       3. 62. Financial arrangements avoidance

       4. 63. Manufactured payments

       5. 64. Controlled foreign companies

       6. 65. Intangible fixed assets: related parties

       7. 66. Repeal…