LegalizeFinance Act 2002
The following Schedule is inserted after Schedule 7AA to the Taxation of Chargeable Gains Act 1992 (c. 12)—
Tonnage tax
Exempt processes
Building society shares: incidental costs of issuing qualifying shares
2 The repeals in the Finance Act 1988 have effect in accordance with section 5(8)(b) of this Act.
2 The repeals in the Finance Act 1988 have effect in accordance with section 5(8)(b) of this Act.
Deduction of tax by persons dealing in financial instruments
Restriction of relief for company acquisitions
Penalties for late stamping
Aggregates levy: crushing and cutting rock
Aggregates levy: crushing and cutting rock
Aggregates levy: miscellaneous amendments
Climate change levy: electricity produced in combined heat and power station
Recovery of taxes etc due in other member States
Closure of UK gilts registers kept in Ireland
Aggregates levy: miscellaneous amendments
The following Schedule is inserted after Schedule 7AA to the Taxation of Chargeable Gains Act 1992 (c. 12)—
Anti-avoidance: change of accounting period
Corporate bodies
1 The repeal in the Hydrocarbon Oil Duties Act 1979 has effect in accordance with section 5(8)(c) of this Act.
Tax relief for expenditure on research and development
Restriction of relief for company acquisitions
Administration of UK gilts
Repeals
Taxation of Chargeable Gains Act 1992
The following Schedule is inserted after Schedule 7AA to the Taxation of Chargeable Gains Act 1992 (c. 12)—
Non-trading deficit carried forward from last old accounting period
Interpretation
Meaning of “related transaction”
1 The repeal in the Hydrocarbon Oil Duties Act 1979 has effect in accordance with section 5(8)(c) of this Act.
Climate change levy: invoices incorrectly showing levy due
Aggregates levy: miscellaneous amendments
Recovery of taxes etc due in other member States
Repeals
The following Schedule is inserted after Schedule 7AA to the Taxation of Chargeable Gains Act 1992 (c. 12)—
Scheme of reconstruction involving issue of securities
Taxation of Chargeable Gains Act 1992
1 The repeal in the Hydrocarbon Oil Duties Act 1979 has effect in accordance with section 5(8)(c) of this Act.
Climate change levy: invoices incorrectly showing levy due
Aggregates levy: amendments to provisions about civil penalties
Repeals
The following Schedule is inserted after Schedule 7AA to the Taxation of Chargeable Gains Act 1992 (c. 12)—
1 The repeal in the Hydrocarbon Oil Duties Act 1979 has effect in accordance with section 5(8)(c) of this Act.
2 The repeals in the Finance Act 1988 have effect in accordance with section 5(8)(b) of this Act.
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