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15.
|
Amendment of Part 16 (income tax relief for investment in corporate trades — business expansion scheme and seed capital scheme) of Principal Act.
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16.
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Rental income: restriction of relief for certain interest.
|
|
17.
|
Claims for repayment, interest on repayments and time limits for assessment.
|
|
18.
|
Amendment of section 666 (deduction for increase in stock values) of Principal Act.
|
|
19.
|
Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.
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|
20.
|
Amendment of Chapter 4 (transmission capacity rights) of Part 29 of Principal Act.
|
|
21.
|
Amendment of section 848A (donations to approved bodies) of Principal Act.
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|
22.
|
Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act.
|
|
23.
|
Wear and tear allowances.
|
|
24.
|
Capital allowances for certain day hospitals.
|
|
25.
|
Provisions relating to certain industrial buildings or structures.
|
|
26.
|
Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.
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|
27.
|
Amendment of Chapter 7 (qualifying areas) of Part 10 of Principal Act.
|
|
28.
|
Amendment of section 372T (non-application of relief in certain circumstances and provision against double relief) of Principal Act.
|
|
29.
|
Amendment of Chapter 10 (designated areas of certain towns) of Part 10 of Principal Act.
|
|
30.
|
Amendment of Chapter 11 (reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation) of Part 10 of Principal Act.
|
|
31.
|
Amendment of section 749 (dealers in securities) of Principal Act.
|
|
32.
|
Conditions relating to relief in respect of expenditure incurred on provision of certain student accommodation.
|
|
33.
|
Relevant contracts tax.
|
|
34.
|
Filing date for certain returns and elections.
|
|
35.
|
Amendment of certain provisions relating to exempt income.
|
|
36.
|
Transfer of rent.
|
|
37.
|
Matching of relevant foreign currency assets with foreign currency liabilities.
|
|
38.
|
Exchange of information.
|
|
39.
|
Amendment of section 404 (restriction on use of capital allowances for certain machinery or plant) of Principal Act.
|
|
40.
|
Amendment of section 407 (restriction on use of losses and capital allowances for qualifying shipping trade) of Principal Act.
|
|
41.
|
Amendment and repeals consequential on abolition of tax credits and advance corporation tax.
|
|
42.
|
Amendment of Part 41 (self assessment) of Principal Act.
|
|
43.
|
National Development Finance Agency.
|
|
44.
|
Restriction on deductibility of certain interest.
|
|
45.
|
Amendment of Chapter 2 (additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income) of Part 13 of Principal Act.
|
|
46.
|
Amendment of section 249 (rules relating to recovery of capital and replacement loans) of Principal Act.
|
|
47.
|
Amendment of section 289 (calculation of balancing allowances and balancing charges in certain cases) of Principal Act.
|
|
48.
|
Securitisation and related matters.
|
|
49.
|
Wholesale debt instruments and related matters.
|
|
50.
|
Amendment of section 737 (special investment schemes) of Principal Act.
|
|
51.
|
Amendment of Chapter 1 (income tax and corporation tax) of Part 45 of Principal Act.
|
|
52.
|
Cessation of special investment business as separate business.
|
|
53.
|
Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
|
|
54.
|
Amendment of section 706 (interpretation and general (Part 26)) of Principal Act.
|
|
55.
|
Amendment of section 747E (disposal of an interest in off-shore funds) of Principal Act.
|
|
56.
|
Amendment of Schedule 2B (investment undertaking declarations) of Principal Act.
|
|
57.
|
Amendment of Part 26 (life assurance companies) of Principal Act.
|
|
58.
|
Amendment of section 481 (relief for investment in films) of Principal Act.
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