Part III Income tax, corporation tax and capital gains tax
- (1)Relief for qualifying maintenance payments
- (2)Advance corporation tax
- (3)Interest on gilt-edged securities
- (4)Rents and other receipts from land
- (5)Land managed as one estate etc.
- (6)Computation of profits of trade, profession or vocation
- (7)Construction workers supplied by agencies
- (8)Sub-contractors in the construction industry
- (9)Payments and other benefits in connection with termination of employment etc.
- (10)Travelling expenses
- (11)Foreign earnings deduction
- (12)PAYE: application to non-cash benefits
- (13)The enterprise investment scheme and venture capital trusts
- (14)Other changes to EIS etc.
- (15)Individual savings accounts
- (16)Relief for losses on unlisted shares in trading companies
- (17)Carry forward of non-trading deficit on loan relationships
- (18)Capital allowances
- (19)Life policies, life annuities and capital redemption policies
- (20)Retirement benefit schemes
- (21)Personal pension schemes
- (22)Accrued income
- (23)Dealers in securities etc
- (24)Distributions and manufactured dividends: miscellaneous amendments
- (25)Transfer pricing etc
- (26)Directions by the Board
- (27)Controlled foreign companies
- (28)Company tax returns etc.
- (29)Chargeable gains: applicable rate
- (30)Chargeable gains: offshore settlements
- (31)Retirement relief
- (32)Abolition of certain CGT reliefs