Finance (No. 2) Act 1997

[^key-2682ab2beb3dd1470fb1d3d4f227603a]: S. 39 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b1ebda01164a365265ef0d98eb1e011f]: S. 41 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-bf8b008aa04fd4e70130274f3c3da228]: Sch. 4 para. 11 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-324fa8313d0fa8b8d004c77719b8ce65]: Sch. 4 para. 16 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-61e938ca59bafe2d9af6db54644189e7]: Sch. 4 para. 21 repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-042fd2d93086f7f769ff93f1265b3a6d]: Sch. 5 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(1)

[^key-f99466a4ad09401e0a282fedba19ad93]: S. 35 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(1)

[^key-428ba824a9b937bf814b36541da4e04f]: S. 50(1) repealed (30.12.2011) by Finance Act 2011 (c. 11), s. 88(8)(b)(9) (with s. 88(10)); S.I. 2011/2934, art. 2

[^key-4b26d3a7a0b3e4996715c8d9564689c7]: S. 50(3) repealed (30.12.2011) by Finance Act 2011 (c. 11), s. 88(8)(b)(9) (with s. 88(10)); S.I. 2011/2934, art. 2

[^key-a88213fbdd51722280d0644dfee05bc1]: S. 17 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-60aa1c00fd8d4bd5fd4b5f538b6b51b3]: S. 25(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-2939e8da794b59786f69d7bfca43e783]: S. 25(5)(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-94abc3e41b4b643ef5372ba15c68317e]: S. 25(7) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-96e1df48eadb29d19db370cfd0a93ff0]: Sch. 3 para. 9 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-990125e45abfa5eecb8ac9c412d5c36e]: Sch. 4 para. 29 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-84769ccb6a358c8b2f649160783fc027]: S. 22(1) omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(2)

[^key-6092a9cc0d1bc1f183b41e6f807bc0b1]: S. 28 omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(3)

[^key-fdd9ad9ac002a99e2443c53f7f36063d]: S. 30(9)(10) omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(4)

[^key-d011cfce556b9329eaf7c18420b97b60]: Word in Sch. 6 para. 23 omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(5)(a)

[^key-dcca2b08416ba182453ea22c443ed736]: Words in Sch. 6 para. 23 omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(5)(b)

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.

Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.

Payments to companies under section 687 of the Taxes Act 1988.

Rates of tax applicable to Schedule F income etc.

Trusts.

Estates of deceased persons in administration.

Carry-back of loan relationship deficits.

Interest to be paid gross.

Paying and collecting agents.

Carry-back of trading losses.

Statutory effect of resolutions etc.

Statutory effect of resolutions etc.

Stamp duty on conveyance or transfer on sale.

Interpretation.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in relation to distributions made on or after 2nd July 1997.

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

Stamp duty on conveyance or transfer on sale.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in relation to distributions made on or after 2nd July 1997.

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

Charge to windfall tax.

Rates of tobacco products duty.

Payments where vehicle information transmitted electronically.

Limit on relief for interest for 1998-99.

Losses etc not to be set against surplus franked investment income.

Estates in administration: distributions to which s.233(1) applies.

Withdrawal of relief on medical insurance premiums.

Losses etc not to be set against surplus franked investment income.

Carry-back of loan relationship deficits.

Carry-back of trading losses.

Rates of tax applicable to Schedule F income etc.

Carry-back of loan relationship deficits.

Estates of deceased persons in administration.

Tax credits and taxation of distributions: miscellaneous provisions.

Foreign income dividends.

Paying and collecting agents.

Stamp duty on conveyance or transfer on sale.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

Lloyd’s underwriters.

Lloyd’s underwriters.

Insurance companies and friendly societies.

Stamp duty on conveyance or transfer on sale.

Statutory effect of resolutions etc.

Statutory effect of resolutions etc.

Foreign income dividends.

Carry-back of trading losses.

Restrictions on group relief.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

Insurance companies and friendly societies.

Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.

Rates of tax applicable to Schedule F income etc.

Foreign income dividends.

Carry-back of trading losses.

Interpretation.

Stamp duty on conveyance or transfer on sale.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

Payments to companies under section 687 of the Taxes Act 1988.

Rates of tax applicable to Schedule F income etc.

Stamp duty on conveyance or transfer on sale.

Carry-back of trading losses.

Stamp duty on conveyance or transfer on sale.

Statutory effect of resolutions etc.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

Rates of tax applicable to Schedule F income etc.

Foreign income dividends.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

Carry-back of loan relationship deficits.

Stamp duty on conveyance or transfer on sale.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in relation to distributions made on or after 2nd July 1997.

Interpretation.

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in relation to distributions made on or after 2nd July 1997.

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.