LegalizeReform 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
Changes on 2023-05-01
@@ -16340,15 +16340,15 @@
- (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
@@ -16356,25 +16356,25 @@
#### 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
@@ -17792,6 +17792,8 @@
[^key-3f51206e702516fbf9d432a16f3a7888]: [Sch. 55 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3ffae164b4f4c2c4971460ecd7c59226]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-4012246ba17734408c7317561c9da6f3]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4A inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(10)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/10) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-411b7e4f05b147e5a08ac2a287223090]: Sch. 55 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
@@ -17850,6 +17852,8 @@
[^key-49c58f215a11f43f3559a6c5dcfa1032]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 7](https://www.legislation.gov.uk/ukpga/1992/7), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/7/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-49fc6eef112a04dab3568138d09d8c70]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a52509b49a0377a70824f55c4f0763b]: Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [50(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/1)[(2)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/2)
@@ -18440,6 +18444,8 @@
[^key-a879b7b5a4a9be0ee90ffe1df2b62442]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-a96cca19af7d2767ec7c88f10cf5ee2d]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-a98d8597561b6542732cd693dd6806fa]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-aa8bcd861dd68e216e5558853467e40a]: [Sch. 2 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/21) omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 4(14)(c)](https://www.legislation.gov.uk/ukpga/2016/24/section/4/14/c)
@@ -18904,6 +18910,8 @@
[^key-f2faaa6582d0f46d4635779288dae31a]: [Sch. 51 para. 18(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18/2) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/a)
[^key-f38c3d96bcfd25dfc394ae13afc3f8b7]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-f3a41a5d20f9b59bab26356b004c07bc]: Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-f3e4c888f1108cb50a85817418d8238b]: Words in Sch. 33 para. 9(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/7), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
@@ -18972,6 +18980,8 @@
[^M_C_df8d3f23-3315-4c31-d2e0-7406ea322690]: Sch. 55 para. 18(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8/2/a); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_C_e157cb71-5d05-4877-9765-33e5012fb798]: S. 101 excluded by [S.I. 2022/1298](https://www.legislation.gov.uk/uksi/2022/1298), [art. 1A](https://www.legislation.gov.uk/uksi/2022/1298/article/1A) (as inserted (retrospective to 15.3.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 334(1)(4)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/334/1)
[^M_C_fe4b1e8f-5f67-44fa-f4af-44304f852617]: Sch. 56 para. 11(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8/2/b); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_0547c858-ca46-4d69-f16b-a643eda77496]: Sch. 56 para. 6(1) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
@@ -19062,7 +19072,7 @@
[^M_F_82123577-eac1-497b-d753-4567b6f80196]: Words in Sch. 56 para. 6(2)(c) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(d)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_82e141b5-65fc-44f9-8737-b865a1166e7b]: Words in Sch. 55 para. 1 Table substituted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 2(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2/3); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_82e141b5-65fc-44f9-8737-b865a1166e7b]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 2(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2/3); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_87b09301-3f04-474d-8c6f-1da02122d6b5]: Word in Sch. 56 para. 8F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(e)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/e), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
@@ -19280,10 +19290,10 @@
#### 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
#### Exercise of collective rights by tenants of flats
#### Exercise of collective rights by tenants of flats
@@ -19292,15 +19302,15 @@
#### Registered providers of social housing
#### Duties of senior accounting officers of qualifying companies
#### HMRC Charter
#### HMRC Charter
#### Taxable commodities ineligible for reduced-rate supply
#### Taxable commodities ineligible for reduced-rate supply
#### Inheritance tax: agricultural property and woodlands relief for EEA land
#### Alternative finance investment bonds
#### Interpretation
@@ -19544,13 +19554,13 @@
#### Taxable benefit of living accommodation: lease premiums
#### Financial assistance scheme
#### Effect of VAT changes on arbitration of rent for agricultural holdings
#### Special annual allowance charge etc
#### Information relating to cross-border supplies of services to taxable recipients
#### Registered providers of social housing
#### Capital allowances for oil decommissioning expenditure
#### Blended oil
#### Penalties for failure to make returns etc
@@ -19789,15 +19799,15 @@
- (b) £300.
#### 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
#### 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
### Plastic packaging tax due from unregistered persons
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
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