LegalizeReform history
Finance Act 1999
44 versions
· 1999-07-27
2025-03-19
Finance Act 1999
2025-01-17
Finance Act 1999
2024-02-22
Finance Act 1999
2021-08-01
Finance Act 1999
2020-12-31
Finance Act 1999
2020-01-18
Finance Act 1999
2019-04-22
Finance Act 1999
2014-07-17
Finance Act 1999
2013-06-28
Finance Act 1999
2013-01-31
Finance Act 1999
2012-07-17
Finance Act 1999
2012-03-14
Finance Act 1999
2011-07-19
Finance Act 1999
2011-04-22
Finance Act 1999
2010-07-27
Finance Act 1999
2010-04-06
Finance Act 1999
2010-04-01
Finance Act 1999
2009-10-01
Finance Act 1999
2009-07-21
Finance Act 1999
2009-04-01
Finance Act 1999
2009-01-01
Finance Act 1999
2008-07-21
Finance Act 1999
2007-07-19
Finance Act 1999
2007-04-06
Finance Act 1999
2006-07-19
Finance Act 1999
2006-04-06
Finance Act 1999
2005-08-12
Finance Act 1999
2005-07-20
Finance Act 1999
2005-04-18
Finance Act 1999
2005-04-07
Finance Act 1999
2005-04-06
Finance Act 1999
2005-02-11
Finance Act 1999
Changes on 2005-02-11
@@ -6549,40 +6549,40 @@
#### Increased rebate on higher octane unleaded petrol.
#### Drawback of duty on exportation.
#### Rates of gaming duty.
#### Rates of duty for goods vehicles.
#### Rates of tobacco products duty.
#### The general rate of vehicle excise duty.
#### Goods for sale on board ships or aircraft.
#### Works of art, antiques, etc.
#### Gold.
#### Preparations etc. of meat, yeast or egg.
#### Assignment of debts.
#### Groups of companies.
#### Meaning of “business”.
#### Charge and rates for 1999-00.
#### Charge and main rate for financial year 2000.
#### Rate and fraction for corporation tax starting rate.
#### Penalties for incorrect certificates.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Personal allowances for 1999-00 for those aged 65 or more.
#### Corporation tax starting rate.
#### Children’s tax credit.
#### Restriction of MCA to those reaching 65 before 2000-01.
#### Further provision about married couple’s allowance.
#### Limit on relief for interest.
#### Repayments attracting repayment supplement.
#### Provision and support of bus services.
#### Withdrawal of relief for interest on loans to buy land etc.
#### Conditional acquisition of shares.
#### Provision of motor cycle or cycle parking facilities.
#### Conditional acquisition of shares.
#### Meaning of conditional interests in shares.
#### Exemption for mobile telephones.
@@ -6603,15 +6603,15 @@
#### Income of unmarried child of settlor.
#### Company tax returns, etc.
#### Sale and lease-back: ring fence profits.
#### Excluded oil.
#### Pipe-line elections.
#### Eligibility for EIS relief.
#### PRT returns.
#### Business assets: roll-over relief.
#### Gifts.
#### Release or writing off of debt: interest on tax overpaid.
@@ -6619,13 +6619,13 @@
#### Group relief: consequences of reduction in surrenderable amount.
#### Power to exempt UK depositary interests in foreign securities.
#### Minor amendments of exceptions to general charge.
#### Pipe-line elections.
#### Power to make regulations with respect to administration, etc.
#### Interest on unpaid customs debts.
#### Stamp duty and stamp duty reserve tax: unit trusts.
#### Interest on repayments.
#### Interest on repayment of duty overpaid etc.
@@ -7285,29 +7285,35 @@
[^key-592764c048d3e6fd3165681041670904]: Sch. 13 para. 18(1)(c) repealed (S.) (28.11.2004) by [Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5)](https://www.legislation.gov.uk/asp/2000/5), [ss. 71](https://www.legislation.gov.uk/asp/2000/5/section/71), [77(2)](https://www.legislation.gov.uk/asp/2000/5/section/77/2), [sch. 12 para. 61](https://www.legislation.gov.uk/asp/2000/5/schedule/12/paragraph/61), [sch. 13 Pt. 1](https://www.legislation.gov.uk/asp/2000/5/schedule/13/part/1) (with [ss. 58](https://www.legislation.gov.uk/asp/2000/5/section/58), [62](https://www.legislation.gov.uk/asp/2000/5/section/62), [75](https://www.legislation.gov.uk/asp/2000/5/section/75)); [S.S.I. 2003/456](https://www.legislation.gov.uk/ssi/2003/456), [art. 2](https://www.legislation.gov.uk/ssi/2003/456/article/2)
[^key-ec8ab6a7ea52e2739ba3f1a278e00b98]: Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by [The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)](https://www.legislation.gov.uk/uksi/2005/82), [regs. 1](https://www.legislation.gov.uk/uksi/2005/82/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2005/82/regulation/2/2))
[^key-6ea809493cec75d643c43d496440fb25]: Pt. 2 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by [The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)](https://www.legislation.gov.uk/uksi/2005/82), [regs. 1](https://www.legislation.gov.uk/uksi/2005/82/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2005/82/regulation/2/2))
[^key-048bd20f304a8dedcc08cd0f5308c240]: Sch. 13 para. 16 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by [The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)](https://www.legislation.gov.uk/uksi/2005/82), [regs. 1](https://www.legislation.gov.uk/uksi/2005/82/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2005/82/regulation/2/2))
#### Further provision about married couple’s allowance.
#### Abolition of existing relief in respect of children.
#### Abolition of widow’s bereavement allowance.
#### Maintenance payments.
#### Aggregation of money gifts for relief in poor countries.
#### Employees seconded to educational establishments.
#### Phasing out of vocational training relief.
#### Expenditure on film production and acquisition.
#### Treatment of transfer fees under existing contracts.
#### Relevant discounted securities.
#### Court common investment funds.
#### Relief on distributions.
#### Income of unmarried child of settlor.
#### Qualifying corporate bonds: provision consequential on s. 65.
#### Company restructuring and convertible securities.
#### Eligibility for EIS relief.
#### Deferred gains: application of taper relief.
#### Deferred gains: gain accruing on part disposal, etc.
#### Value shifting: tax-free benefits.
#### Release or writing off of debt: interest on tax overpaid.
@@ -7315,22 +7321,22 @@
#### Penalties.
#### Interest and penalties on late stamping.
#### General amendment of charging provisions.
#### Interest on repayment of duty overpaid etc.
#### Bearer instruments.
#### Rate of insurance premium tax.
#### Lending by Revenue Accounts to National Loans Fund.
#### Definition of Government Stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
A “*sale and lease-back arrangement*” means any such arrangement as is described in section 779(1) or (2) or section 780(1) of the Taxes Act 1988.
After Schedule 5B to the Taxation of Chargeable Gains Act 1992 (EIS re-investment) insert—
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
In section 257A—
Section 1.
2004-11-28
Finance Act 1999
2004-09-28
Finance Act 1999
2004-07-22
Finance Act 1999
2004-04-01
Finance Act 1999
2003-12-29
Finance Act 1999
2003-12-01
Finance Act 1999
2003-07-25
Finance Act 1999
2003-07-10
Finance Act 1999
2003-04-06
Finance Act 1999
2002-07-24
Finance Act 1999
2002-04-23
Finance Act 1999
1999-07-27
Finance Act 1999
original version
Text at this date