Finance Act 2006 (Film Tax Relief)

s.001

Rates of tobacco products duty

s.002

Tobacco products duty: evasion

s.003

Rate of duty on beer

s.004

Rates of duty on wine and made-wine

s.005

Repeal of provisions of ALDA 1979 of no practical utility etc

s.006

Rates until 1st September 2006

s.007

Rates from 1st September 2006

s.008

Road vehicles

s.009

General betting duty: gaming machines

s.010

Rates of gaming duty

s.011

Definition of “gaming machine”

s.012

Classes of machine and rates of duty

s.013

Rates

s.014

Reduced pollution certificates

s.015

Late renewal supplement

s.016

Gaming machines

s.017

Buildings and land

s.018

Value of imported works of art etc: auctioneer's commission

s.019

Missing trader intra-community fraud

s.020

Power to inspect goods

s.021

Directions to keep records where belief VAT might not be paid

s.022

Treatment of credit vouchers

s.023

Charge and rates for 2006-07

s.024

Charge and main rate for financial year 2007

s.025

Small companies' rate and fraction for financial year 2006

s.026

Abolition of corporation tax starting rate and non-corporate distribution rate

s.027

Group relief where surrendering company not resident in UK

s.028

Relief for research and development: subjects of clinical trials

s.029

Claims for relief for research and development

s.030

Temporary increase in amount of first-year allowances for small enterprises

s.031

Meaning of “film” and related expressions

s.032

Meaning of “film production company”

s.033

Meaning of “film-making activities” etc

s.034

Meaning of “production expenditure” and related expressions

s.035

Meaning of “UK expenditure”

s.036

Meaning of “qualifying co-production” and “co-producer”

s.037

Taxation of activities of film production company

s.038

Films qualifying for film tax relief

s.039

Conditions of relief: intended theatrical release

s.040

Conditions of relief: British film

s.041

Conditions of relief: UK expenditure

s.042

Film tax relief: further provisions

s.043

Films: restriction on use of losses while film in production

s.044

Films: use of losses in later periods

s.045

Films: terminal losses

s.046

Films: withdrawal of existing reliefs (corporation tax)

s.047

Films: withdrawal of existing reliefs (income tax)

s.048

Sound recordings: revenue nature of expenditure

s.049

Sound recordings: allocation of expenditure

s.050

Sound recordings: interpretation

s.051

Corporation tax: films and sound recordings as intangible fixed assets

s.052

Films: application of provisions to certain films already in production

s.053

Films and sound recordings: commencement and power to alter dates

s.054

Transactions with substantial donors

s.055

Non-charitable expenditure

s.056

Trade profits

s.057

Gift aid relief for companies wholly owned by one or more charities

s.058

Extension of restrictions on gift aid payments by close companies

s.059

Cars with a CO 2 emissions figure

s.060

Mobile telephones

s.061

Computer equipment

s.062

Exemption for employees' eye tests and special glasses

s.063

Power to exempt use of vouchers or tokens to obtain exempt benefits

s.064

Payments to or in respect of victims of National-Socialist persecution

s.065

London Organising Committee

s.066

Section 65: supplementary

s.067

International Olympic Committee

s.068

Competitors and staff

s.069

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.070

Restrictions on companies buying losses or gains

s.071

Other avoidance involving losses accruing to companies

s.072

Repeal of s.106 of TCGA 1992

s.073

Policies of insurance and non-deferred annuities

s.074

Exception to “bed and breakfasting” rules etc

s.075

Interest relief: film partnership

s.076

Avoidance involving financial arrangements

s.077

Treating assets as “existing assets” etc

s.078

Controlled foreign companies and treaty non-resident companies

s.079

Transfer of assets abroad

s.080

Restriction of exemption from charge to income tax

s.081

Leases of plant or machinery

s.082

Sale etc of lessor companies etc

s.083

Restrictions on use of losses etc: leasing partnerships

s.084

Disposal of plant or machinery subject to lease where income retained

s.085

Restrictions on effect of elections under section 266 of CAA 2001

s.086

Insurance companies

s.087

Qualifying policies: altering method for calculating benefits

s.088

Settlements, etc: chargeable gains

s.089

Settlements, etc: income

s.090

Special trusts tax rates not to apply to social landlords' service charge income

s.091

Venture capital schemes

s.092

Avoidance using options etc

s.093

Corporation tax relief for shares acquired under EMI option

s.094

PAYE: retrospective notional payments

s.095

Profit share agency

s.096

Diminishing shared ownership

s.097

Beneficial loans to employees

s.098

Orders amending Chapter 5 of Part 2 of FA 2005

s.099

Amendment of section 29 of the Energy Act 2004

s.100

Amendment of section 30 of the Energy Act 2004

s.102

Accountancy change: spreading of adjustment

s.105

Other key concepts

s.110

Duration

s.113

Ring-fencing of tax-exempt business

s.114

Maximum shareholding

s.128

Termination by notice: company

s.130

Automatic termination for breach of requirement

s.135

Transfer within group

s.137

Insurance companies

s.143

Housing investment trusts: repeal

s.146

New basis for determining the market value of oil

s.147

Section 146: commencement and transitional provisions

s.148

Crude oil: power to make regulations

s.149

Nomination scheme

s.150

Amendment of Schedule 10 to FA 1987

s.152

Increase in rate of supplementary charge

s.153

Election to defer capital allowances

s.155

Rates and rate bands for 2008-09 and 2009-10

s.156

Rules for trusts etc

s.157

Purchase of interests in foreign trusts

s.158

Taxable property held by investment-regulated pension schemes

s.159

Recycling of lump sums

s.160

Inheritance tax

s.161

Miscellaneous

s.163

Partnerships

s.164

Leases

s.165

Reallocation of trust property as between beneficiaries

s.166

Unit trust schemes

s.167

Demutualisation of insurance companies

s.168

Alternative finance

s.169

Reliefs for certain company acquisitions

s.170

Rate of landfill tax

s.171

Climate change levy: rates

s.172

Abolition of half-rate supplies etc

s.173

International tax enforcement arrangements

s.175

Arrangements under section 173: recovery of debts

s.177

Disclosure of information

s.178

Repeals

s.180

Short title

s.004

Taxation of activities of film production company

s.006

Avoidance involving financial arrangements

s.009

Leases of plant or machinery: miscellaneous amendments

s.011

Insurance companies

s.015

Accountancy change: spreading of adjustment

s.017

Group Real Estate Investment Trusts: modifications

s.020

Inheritance tax: rules for trusts etc

s.sch001

Group relief where surrendering company not resident in UK

s.sch002

Relief for research and development: subjects of clinical trials

s.sch003

Claims for relief for research and development

s.sch005

Film tax relief: further provisions

s.sch007

Transfer of assets abroad

s.sch008

Long funding leases of plant or machinery

s.sch010

Sale etc of lessor companies etc

s.sch012

Settlements: amendment of TCGA 1992 etc

s.sch013

Settlements: amendments to ICTA and ITTOIA 2005 etc

s.sch014

Investment reliefs: venture capital schemes

s.sch016

Real Estate Investment Trusts: excluded business and income

s.sch018

Oil taxation: market value of oil

s.sch019

Schedule to be inserted as Schedule 19C to ICTA

s.sch021

Taxable property held by investment-regulated pension schemes

s.sch022

Pension schemes: inheritance tax

s.sch023

Pension schemes etc: miscellaneous

s.sch024

Stamp duty land tax: amendments of Schedule 15 to FA 2003

s.sch025

Stamp duty land tax: amendments of Schedule 17A to FA 2003

s.sch026

Repeals