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
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
Changes on 2010-08-31
@@ -93,7 +93,7 @@
### Corporation tax
#### Penalties for failure to make returns etc
#### Penalties for failure to pay tax
##### 7
@@ -16470,15 +16470,15 @@
- (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
@@ -16486,25 +16486,25 @@
#### 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
@@ -16512,13 +16512,13 @@
#### Intangible fixed assets and goodwill
#### HMRC Charter
#### Duties of senior accounting officers of qualifying companies
#### Financial assistance scheme
#### Repayment to those in business in other States
#### VAT exemption for gaming participation fees
#### Gaming duty
#### Effect of VAT changes on arbitration of rent for agricultural holdings
@@ -17958,6 +17958,12 @@
[^key-2b49c1e80c250bd6415fc7cebbf30c38]: Word in [Sch. 35 para. 11(3)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/35/paragraph/11/3/b) inserted (with effect in accordance with s. 48(7) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 48(5)](https://www.legislation.gov.uk/ukpga/2010/13/section/48/5)
[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 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) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 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-c4503b839f8019d8d070957d0327cb00]: S. 103 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-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-14dbdc575ba8841931ca8791e08a5a7f]: Sch. 55 para. 6 in force at 1.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
@@ -17968,6 +17974,8 @@
[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 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) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^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)
### Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009
##### 13A
@@ -17982,9 +17990,9 @@
#### Taxable benefit of living accommodation: lease premiums
#### Special annual allowance charge etc
#### Place of supply of services etc
#### Financial assistance scheme
#### Repayment to those in business in other States
#### Information relating to cross-border supplies of services to taxable recipients
@@ -17994,17 +18002,17 @@
#### Registered providers of social housing
#### Rent to shared ownership
#### Capital allowances for oil decommissioning expenditure
#### Remote bingo etc
#### Stamp taxes in event of insolvency
#### Blended oil
#### Meaning of “gaming machine” and “gaming”
#### Taxable commodities ineligible for reduced-rate supply
#### Removal of reduced rate where targets not met
#### Inheritance tax: agricultural property and woodlands relief for EEA land
#### Landfill tax: prescribed landfill site activities
#### Alternative finance investment bonds
#### Interpretation
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