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Part 4 Pensions etc



Rates of tobacco products duty

Charge and rates for 2005-06

Childcare vouchers: exempt amount

Research institution spin-out companies

Introduction

Alternative finance arrangements

Relief for production and acquisition expenditure on limited-budget films

Removal of restrictions on interest relief

Accounting practice and related matters

Dividends by reference to which a deduction is allowed: no underlying tax

Capital allowances: renovation of business premises in disadvantaged areas

Alternative property finance

Rates and rate bands for the next three years

Pension schemes etc.

Civil partnerships etc

Repeals

Non-UK resident vulnerable persons: interpretation

Alternative finance arrangements: further provisions

Films: restrictions on relief for production and acquisition expenditure

Part 2

Part 3

Part 4

Accounting practice and related matters

Part 2

Section 804ZA: prescribed schemes and arrangements

Capital allowances: renovation of business premises in disadvantaged areas

Part 2

Tonnage tax

Part 2

Stamp duty land tax: alternative property finance

Stamp duty land tax and stamp duty: removal of disadvantaged areas relief for non-residential property

Pension schemes etc.

Repeals

Part 2

Part 3

Part 4



Finance Act 2005
2005 Chapter 7 - continued
SCHEDULE 11, REPEALS - continued

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 PART 4
 PENSIONS ETC
 
 
Short title and chapter
 
Extent of repeal
 
Income and Corporation Taxes Act 1988 (c. 1)
 
In sections 348(1A) and 349(1A)-
     (a) paragraph (b), and
     (b) in paragraph (c), ", 610".
 
Finance Act 2004 (c. 12)
 
In section 215-
     (a) in subsection (9), paragraph (b) and the word "and" before it, and
     (b) subsection (10).
In Schedule 28-
     (a) in paragraph 2, sub-paragraph (1) and, in sub-paragraph (4), the word "or" at the end of paragraph (b),
     (b) paragraph 3(3) to (6),
     (c) paragraph 6(2),
     (d) in paragraph 16, sub-paragraph (1), in sub-paragraph (2), paragraph (b) and the word "and" before it, and sub-paragraphs (3) to (6), and
     (e) paragraph 20(2).
In Schedule 32, in paragraph 9(2), the words "which will be payable".
In Schedule 36-
     (a) in paragraph 9(2), the words "the lower of",
     (b) in paragraph 19(5), the words "and the pension scheme",
     (c) in paragraph 26(2), the words "the lower of", and
     (d) paragraphs 43 and 46.

1    The repeals in ICTA and of paragraphs 43 and 46 of Schedule 36 to FA 2004 come into force on 6th April 2007.
 
2    The remaining repeals come into force on 6th April 2006.
 
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