Finance Act 2010

Type Public General Act
Publication 2010-04-08
Last updated 2023-07-11
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API

[^key-5a774582ac70712a134266db2ac9f549]: Sch. 1 para. 45(14)(a) (aa) substituted for Sch. 1 para. 45(14)(a) (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 130(a) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-5274a9ac6b65ddbc5a35efd73132bebc]: Words in Sch. 1 para. 45(14)(b) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 130(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-ee2d28481e208a5899fe76dd08d774b9]: Word in Sch. 6 para. 7 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 35 para. 3(a)

[^key-eb2979471fb9a0ac697d27e31bf4ba1c]: Sch. 6 para. 7(i) and word inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 35 para. 3(b)

[^key-275860d6dc660f33847792eccf1260c3]: Sch. 6 para. 21(4) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 17

[^key-071c59e0c0d4b0534bb7f5fda13fdaa1]: Sch. 13 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(f) (with reg. 32)

[^key-01ae7194ff30870eabcee8b7f920ab71]: S. 40 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(f) (with reg. 32)

[^key-a7efc8bdb52491e02c56e88eefcc40c0]: Sch. 6 para. 15(2) omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(e)

[^key-5b1148b97a35630336898e190caff4be]: Words in Sch. 1 para. 44(9)(j) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 172 (with Sch. 5)

[^key-a8e406c009eb66ab449e8cb2d6fa6a38]: S. 7(1) omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 21(b) (with s. 2(3)-(6))

[^key-065d4bd5623ab9b64e20a9cc7904bee5]: Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123

[^key-e586d6cc4e27b661a26a2bbd85d76c20]: Word in Sch. 6 para. 7 omitted (with effect in accordance with s. 116 of the amending Act) by virtue of Finance Act 2015 (c. 11), ss. 115(2), 116(1)

[^key-2609ce1fdce8bb12d68b475d4b4ef60b]: Words in Sch. 6 para. 2(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 125

[^key-9ea2513d3a21e1bad7c25ef4ff973662]: Sch. 6 para. 7(j) and word inserted (with effect in accordance with s. 116 of the amending Act) by Finance Act 2015 (c. 11), s. 115(2)

[^M_F_72919bd0-5b84-4091-bb6e-7cbcd858a894]: Words in Sch. 1 para. 45(15) substituted (29.6.2017 for specified purposes, 3.7.2017 for specified purposes, 31.7.2017 for specified purposes, 3.1.2018 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 (S.I. 2017/701), reg. 1(2)(3)(4)(6), Sch. 4 para. 13 (with reg. 7)

[^key-fd155571fabc6f27f67de7fe05483409]: S. 6 repealed (15.3.2018) by Finance Act 2018 (c. 3), s. 41(6)(e)

[^key-4dc4c0c288e1f5a10d4e0e21345c6962]: Sch. 6 para. 2(1)(b) and word omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(a)

[^key-38cb9e6e287125712e067540d37d4fea]: Sch. 6 para. 2(3)-(5) omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(b)

Rate of bingo duty

Sale of lessors: consortium relationships

Charities and community amateur sports clubs: definitions

Foreign currency bank accounts

Unauthorised unit trusts

Close companies: release of loans to participators etc

Information

Insurance premium tax: separate contracts

Reversionary interests of purchaser or settlor etc in relevant property

SDRT: depositary receipt systems and clearance services systems

SDLT: partnerships

Zero and low emission vehicles

Cars with CO2 emissions figure

Subsidised meals for employees: salary sacrifice etc

Small profits rates and fractions for financial year 2010

Annual investment allowance

Relief for first-time buyers

Rates of tobacco products duty

Fuel duties: rates and rebates from April 2010

Fuel duties: further changes in rates and rebates

Standard rate of landfill tax

Rate of aggregates levy

Rate of bingo duty

Rates of gaming duty

Sideways relief etc

Sale of lessors: consortium relationships

Charities and community amateur sports clubs: definitions

Foreign currency bank accounts

Transactions in securities

Close companies: release of loans to participators etc

Risk transfer schemes

Information

Insurance premium tax: separate contracts

Reversionary interests of purchaser or settlor etc in relevant property

SDRT: depositary receipt systems and clearance services systems

SDLT: partnerships

Zero and low emission vehicles

Cars with CO2 emissions figure

Subsidised meals for employees: salary sacrifice etc

Sale of lessors: election out of charge

Alcoholic liquor duties: power to amend definition of “cider”

Interpretation

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