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Finance (No. 2) Act 2010 (c. 31)

Finance (No. 2) Act 2010 2010 CHAPTER 31 An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance. [27th July 2010] Most Gracious Sovereign W E, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Legislation

Table of Content

1. Capital gains tax U.K.

2. Value added tax U.K.

3. Insurance premium tax U.K.

4. Pensions U.K.

5. Power to repeal high income excess relief charge U.K.

6. Income tax U.K.

7. Corporation tax U.K.

8. Amounts not fully recognised for accounting purposes U.K.

9. Final provisions U.K.

10. Interpretation U.K.

11. Rates of capital gains tax

4. Commencement U.K.

1. Capital gains tax U.K.

2. Value added tax U.K.

3. Insurance premium tax U.K.

4. Pensions U.K.

5. Power to repeal high income excess relief charge U.K.

6. Income tax U.K.

7. Corporation tax U.K.

8. Amounts not fully recognised for accounting purposes U.K.

9. Final provisions U.K.

10. Interpretation U.K.

11. Rates of capital gains tax

4. Commencement U.K.

Section 1

1. Capital gains tax U.K.

In section 2(2)(a) of FA 2010 (main corporation tax rate for financial year 2011 on profits other than ring fence profits), for “28%” substitute “ 27% ” .

Section 2

2. Value added tax U.K.

Schedule 1 contains provision in relation to the rates at which capital gains tax is charged.

Finance (No. 2) Act 2010 (c. 31)

Legislation

Table of Content

1. Capital gains tax U.K.

2. Value added tax U.K.

3. Insurance premium tax U.K.

4. Pensions U.K.

5. Power to repeal high income excess relief charge U.K.

6. Income tax U.K.

7. Corporation tax U.K.

8. Amounts not fully recognised for accounting purposes U.K.

9. Final provisions U.K.

10. Interpretation U.K.

11. Rates of capital gains tax

4. Commencement U.K.

1. Capital gains tax U.K.

2. Value added tax U.K.

3. Insurance premium tax U.K.

4. Pensions U.K.

5. Power to repeal high income excess relief charge U.K.

6. Income tax U.K.

7. Corporation tax U.K.

8. Amounts not fully recognised for accounting purposes U.K.

9. Final provisions U.K.

10. Interpretation U.K.

11. Rates of capital gains tax

4. Commencement U.K.

Section 1

1. Capital gains tax U.K.

In section 2(2)(a) of FA 2010 (main corporation tax rate for financial year 2011 on profits other than ring fence profits), for “28%” substitute “ 27% ” .

Section 2

2. Value added tax U.K.

Schedule 1 contains provision in relation to the rates at which capital gains tax is charged.

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Finance (No. 2) Act 2010 (c. 31)

1. Capital gains tax U.K.

2. Value added tax U.K.

Finance (No. 2) Act 2010 (c. 31)

1. Capital gains tax U.K.

2. Value added tax U.K.