Reform history
Finance Act 2006
30 versions
· 2006-07-19
2020-12-31
Finance Act 2006
2019-02-12
Finance Act 2006
2015-04-01
Finance Act 2006
2015-02-12
Finance Act 2006
2013-07-17
Finance Act 2006
2012-07-17
Finance Act 2006
2012-07-01
Finance Act 2006
2011-07-19
Finance Act 2006
2010-04-08
Finance Act 2006
2010-04-01
Finance Act 2006
2009-12-01
Finance Act 2006
2009-08-13
Finance Act 2006
2009-07-21
Finance Act 2006
2009-07-06
Finance Act 2006
2009-04-22
Finance Act 2006
2009-04-01
Finance Act 2006
2008-08-01
Finance Act 2006
2008-07-21
Finance Act 2006
2007-12-31
Finance Act 2006
2007-11-01
Finance Act 2006
2007-10-01
Finance Act 2006
2007-07-19
Finance Act 2006
2007-06-01
Finance Act 2006
2007-04-06
Finance Act 2006
2007-03-29
Finance Act 2006
Changes on 2007-03-29
@@ -17071,7 +17071,7 @@
## Part 8 — Miscellaneous provisions
#### Tobacco products duty: evasion
#### Rates of tobacco products duty
#### Rate of duty on beer
@@ -17083,33 +17083,33 @@
#### Rates from 1st September 2006
#### General betting duty: gaming machines
#### Definition of “gaming machine”
#### Road vehicles
#### Rates of gaming duty
#### Classes of machine and rates of duty
#### Rates
#### Late renewal supplement
#### Reduced pollution certificates
#### Gaming machines
#### Value of imported works of art etc: auctioneer's commission
#### Buildings and land
#### Missing trader intra-community fraud
#### Directions to keep records where belief VAT might not be paid
#### Power to inspect goods
#### Treatment of credit vouchers
#### Charge and main rate for financial year 2007
#### Relief for research and development: subjects of clinical trials
#### Meaning of “film production company”
#### Gift aid relief for companies wholly owned by one or more charities
#### Charge and rates for 2006-07
#### Group relief where surrendering company not resident in UK
#### Meaning of “film” and related expressions
#### Trade profits
#### Extension of restrictions on gift aid payments by close companies
@@ -17117,11 +17117,11 @@
#### Mobile telephones
#### Exemption for employees' eye tests and special glasses
#### Payments to or in respect of victims of National-Socialist persecution
#### Section 65: supplementary
#### Computer equipment
#### Power to exempt use of vouchers or tokens to obtain exempt benefits
#### London Organising Committee
#### Restrictions on companies buying losses or gains
@@ -17131,27 +17131,27 @@
#### Policies of insurance and non-deferred annuities
#### Interest relief: film partnership
#### Transfer of assets abroad
#### Sale etc of lessor companies etc
#### Exception to “bed and breakfasting” rules etc
#### Controlled foreign companies and treaty non-resident companies
#### Leases of plant or machinery
#### Disposal of plant or machinery subject to lease where income retained
#### Restrictions on effect of elections under section 266 of CAA 2001
#### Qualifying policies: altering method for calculating benefits
#### Settlements, etc: income
#### PAYE: retrospective notional payments
#### Insurance companies
#### Settlements, etc: chargeable gains
#### Corporation tax relief for shares acquired under EMI option
#### Profit share agency
#### Diminishing shared ownership
#### Regulations
#### Beneficial loans to employees
#### Amendment of section 30 of the Energy Act 2004
@@ -17159,17 +17159,17 @@
#### Accountancy change: spreading of adjustment
#### Property rental business
#### Maximum shareholding
#### Cancellation of tax advantage
#### Distributions: deduction of tax
#### Real Estate Investment Trusts
#### Ring-fencing of tax-exempt business
#### Minor or inadvertent breach
#### Distributions: liability to tax
#### Movement of assets out of ring-fence
#### Demergers
#### Movement of assets into ring-fence
##### 126A
@@ -17193,35 +17193,35 @@
- (4) But if, at the end of the period of six months mentioned in subsection (1)(c), Conditions 3 to 6 of section 106 are not satisfied in relation to P, subsection (3) shall be treated as not having had effect.
#### Insurance companies
#### Manufactured dividends
#### Effect of deemed disposal and re-acquisition
#### Availability of group reliefs
#### Joint ventures
#### Penalties for failure to give notice, etc
#### New basis for determining the market value of oil
#### Crude oil: power to make regulations
#### Section 146: commencement and transitional provisions
#### Nomination scheme
#### Amendment of Schedule 10 to FA 1987
#### Increase in rate of supplementary charge
#### Ring fence expenditure supplement
#### Nomination excesses and corporation tax
#### Election to defer capital allowances
#### Rates and rate bands for 2008-09 and 2009-10
#### Purchase of interests in foreign trusts
#### Recycling of lump sums
#### Rules for trusts etc
#### Taxable property held by investment-regulated pension schemes
#### Raising of thresholds
#### Leases
#### Unit trust schemes
#### Partnerships
#### Reallocation of trust property as between beneficiaries
#### Demutualisation of insurance companies
@@ -17235,9 +17235,9 @@
#### Abolition of half-rate supplies etc
#### Arrangements under section 173: information powers
#### Interpretation
#### International tax enforcement arrangements
#### Repeals
### Availability of relief
2007-01-01
Finance Act 2006
2006-12-29
Finance Act 2006
2006-10-01
Finance Act 2006
2006-09-01
Finance Act 2006
2006-07-19
Finance Act 2006
original version
Text at this date