Finance (No. 2) Act 2024

s.001

Income tax charge for tax year 2024-25

s.002

Main rates of income tax for tax year 2024-25

s.003

Default and savings rates of income tax for tax year 2024-25

s.004

Freezing starting rate limit for savings for tax year 2024-25

s.005

Increase in thresholds to £60,000 and £80,000

s.006

Reduction in higher CGT rate for residential property gains to 24%

s.007

Abolition of multiple dwellings relief for SDLT

s.008

First-time buyers’ relief from SDLT: acquisition of new lease on bare trust

s.009

Exemption from SDLT: registered providers of social housing etc

s.010

Purchases by public bodies not to be subject to special 15% rate of SDLT

s.011

Treatment of non-UK agricultural property and woodlands for IHT purposes

s.012

Charge and main rate for financial year 2025

s.013

Standard small profits rate and fraction for financial year 2025

s.014

Additional relief for low-budget films with specified UK connection

s.015

Section 14 : commencement and transition

s.016

Increase in theatre tax credit

s.017

Increase in orchestra tax credit

s.018

Increase in museums and galleries exhibition tax credit and removal of sunset

s.019

Energy security investment mechanism

s.020

Collective investment schemes: co-ownership schemes

s.021

Economic crime (anti-money laundering) levy

s.022

Transfers of assets abroad

s.023

Minor VAT amendments

s.024

Collective money purchase arrangements

s.025

Interpretation

s.026

Short title