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Repeals Interpretation Short title



Finance Act 2005

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

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

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 PART 7
 SUPPLEMENTARY PROVISIONS
104    Repeals
 
     (1) The enactments mentioned in Schedule 11 (which include provisions that are spent or of no practical utility) are repealed to the extent specified.
 
     (2) The repeals specified in that Schedule have effect subject to the commencement provisions and savings contained or referred to in the notes set out in that Schedule.
 
105    Interpretation
 
 In this Act-
 
 
    "ALDA 1979" means the Alcoholic Liquor Duties Act 1979 (c. 4);
 
    "CAA 2001" means the Capital Allowances Act 2001 (c. 2);
 
    "FA", followed by a year, means the Finance Act of that year;
 
    "F(No.2)A", followed by a year, means the Finance (No.2) Act of that year;
 
    "HODA 1979" means the Hydrocarbon Oil Duties Act 1979 (c. 5);
 
    "ICTA" means the Income and Corporation Taxes Act 1988 (c. 1);
 
    "IHTA 1984" means the Inheritance Tax Act 1984 (c. 51);
 
    "ITEPA 2003" means the Income Tax (Earnings and Pensions) Act 2003 (c. 1);
 
    "ITTOIA 2005" means the Income Tax (Trading and Other Income) Act 2005 (c. 5);
 
    "TCGA 1992" means the Taxation of Chargeable Gains Act 1992 (c. 12);
 
    "TMA 1970" means the Taxes Management Act 1970 (c. 9);
 
    "VERA 1994" means the Vehicle Excise and Registration Act 1994 (c. 22).
106    Short title
 
 This Act may be cited as the Finance Act 2005.
 
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