Reform history
Finance Act 2009
76 versions
· 2009-07-21
2025-09-01
Finance Act 2009
2025-04-24
Finance Act 2009
2024-05-24
Finance Act 2009
2024-03-04
Finance Act 2009
2024-03-01
Finance Act 2009
2023-09-30
Finance Act 2009
2023-09-14
Finance Act 2009
2023-05-01
Finance Act 2009
2023-04-01
Finance Act 2009
2023-03-15
Finance Act 2009
2023-01-05
Finance Act 2009
2023-01-01
Finance Act 2009
2022-12-06
Finance Act 2009
2022-04-06
Finance Act 2009
2022-04-01
Finance Act 2009
2022-02-24
Finance Act 2009
2022-01-14
Finance Act 2009
2021-06-10
Finance Act 2009
2021-04-06
Finance Act 2009
2020-10-05
Finance Act 2009
2020-07-22
Finance Act 2009
2020-05-26
Finance Act 2009
Changes on 2020-05-26
@@ -16320,15 +16320,15 @@
- (c) paragraph 26.
#### Charge and main rates for 2009-10
#### Abolition of personal reliefs for non-residents
#### Charge and main rates for financial year 2010
#### Basic rate limit for 2009-10
#### Additional rate, dividend additional rate, trust rates and pension tax rates
#### Small companies' rates and fractions for financial year 2009
#### Rates of alcoholic liquor duty
#### Rates of tobacco products duty
#### Rates for 2009-10
#### Rates from April 2010
@@ -16336,25 +16336,25 @@
#### Rates and rebates from September 2009
#### Rates of air passenger duty
#### Rates of gaming duty
#### Amounts of duty on amusement machine licences
#### Temporary extension of loss carry back provisions
#### Corporation tax treatment of company distributions received
#### Income tax credits for foreign distributions
#### Foreign exchange matching: anti-avoidance
#### Standard rate of landfill tax
#### Bingo duty
#### Provisions affecting amount of amusement machine licence duty
#### First-year capital allowances for expenditure in 2009-2010
#### Tax treatment of financing costs and income
#### Loan relationships involving connected parties
#### Tax treatment of participants in offshore funds
#### Exemption of benefit consisting of health-screening or medical check-up
#### MEPs' pay, allowances and pensions under European Parliament Statute
#### Manufactured overseas dividends
#### Tax underlying dividends
#### Payments by reference to foreign tax etc
@@ -18922,6 +18922,10 @@
[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-7190bd96ec1f8acb9715e9c919205d77]: S. 101(4) modified (E.W.S.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) Regulations 2020 (S.I. 2020/512)](https://www.legislation.gov.uk/uksi/2020/512), [regs. 1](https://www.legislation.gov.uk/uksi/2020/512/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/512/regulation/11/5)
[^key-bdf0506fdd2738d86c4cb055e1132634]: S. 101(4) modified (N.I.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513)](https://www.legislation.gov.uk/uksi/2020/513), [regs. 1](https://www.legislation.gov.uk/uksi/2020/513/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/513/regulation/11/5)
[^M_F_33b99092-0d8b-4de4-e509-fd9ba08fcf7e]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/2)
[^M_F_2f6deb6f-bbbd-45aa-e9ad-b7bd18fc9bdc]: Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/3)
@@ -18964,10 +18968,10 @@
#### Taxable benefit of living accommodation: lease premiums
#### Repayment to those in business in other States
#### Place of supply of services etc
#### Place of supply of services etc
#### Effect of VAT changes on arbitration of rent for agricultural holdings
#### Exercise of collective rights by tenants of flats
@@ -18976,9 +18980,9 @@
#### Registered providers of social housing
#### Blended oil
#### Duties of senior accounting officers of qualifying companies
#### Capital allowances for oil decommissioning expenditure
#### HMRC Charter
#### Taxable commodities ineligible for reduced-rate supply
@@ -19228,23 +19232,23 @@
#### Taxable benefit of living accommodation: lease premiums
#### Financial assistance scheme
#### Special annual allowance charge etc
#### Information relating to cross-border supplies of services to taxable recipients
#### Registered providers of social housing
#### Stamp taxes in event of insolvency
#### Penalties for failure to pay tax
#### Gaming duty
#### Meaning of “gaming machine” and “gaming”
#### Landfill tax: prescribed landfill site activities
#### Alternative finance investment bonds
#### Rent to shared ownership
#### Penalties for failure to make returns etc
#### VAT exemption for gaming participation fees
#### Remote bingo etc
#### Removal of reduced rate where targets not met
#### Inheritance tax: agricultural property and woodlands relief for EEA land
#### Short title
2019-09-06
Finance Act 2009
2019-07-11
Finance Act 2009
2019-07-05
Finance Act 2009
2019-06-01
Finance Act 2009
2019-04-06
Finance Act 2009
2019-02-12
Finance Act 2009
2018-04-06
Finance Act 2009
2018-01-25
Finance Act 2009
2018-01-01
Finance Act 2009
2017-04-27
Finance Act 2009
2017-04-06
Finance Act 2009
2016-09-15
Finance Act 2009
2016-06-16
Finance Act 2009
2015-11-18
Finance Act 2009
2015-04-01
Finance Act 2009
2015-03-26
Finance Act 2009
2015-03-06
Finance Act 2009
2015-02-17
Finance Act 2009
2015-02-12
Finance Act 2009
2015-01-01
Finance Act 2009
2014-12-31
Finance Act 2009
2014-10-06
Finance Act 2009
2014-09-11
Finance Act 2009
2014-08-01
Finance Act 2009
2014-07-17
Finance Act 2009
2014-05-06
Finance Act 2009
2014-04-06
Finance Act 2009
2014-01-01
Finance Act 2009
2013-10-01
Finance Act 2009
2013-07-17
Finance Act 2009
2013-04-19
Finance Act 2009
2013-04-01
Finance Act 2009
2013-03-17
Finance Act 2009
2013-02-01
Finance Act 2009
2012-07-17
Finance Act 2009
2012-07-01
Finance Act 2009
2012-06-30
Finance Act 2009
2011-10-31
Finance Act 2009
2011-10-06
Finance Act 2009
2011-09-30
Finance Act 2009
2011-07-19
Finance Act 2009
2011-04-22
Finance Act 2009
2011-04-06
Finance Act 2009
2011-04-01
Finance Act 2009
2011-01-25
Finance Act 2009
2010-12-16
Finance Act 2009
2010-12-10
Finance Act 2009
2010-08-31
Finance Act 2009
2010-04-08
Finance Act 2009
2010-04-06
Finance Act 2009
2010-04-01
Finance Act 2009
2010-03-19
Finance Act 2009
2009-08-13
Finance Act 2009
2009-07-21
Finance Act 2009
original version
Text at this date