Finance (No. 2) Act 2005
| Year | 2005 |
Finance (No. 2) Act
2005
CHAPTER 22
£15·00
Finance (No. 2) Act 2005
CHAPTER 22
CONTENTS
PART 1
VALUE ADDED TAX
1 Goods subject to warehousing regime: place of acquisition or supply
2 Cars: determination of consideration for fuel supplied for private use
3 Credit for, or repayment of, overstated or overpaid VAT
4 Section 3: consequential and supplementary provision
5 Reverse charge: gas and electricity valuation
6 Disclosure of value added tax avoidance schemes
PART 2
INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
CHAPTER 1
PERSONAL TAXATION
Social security pension lump sums
7 Charge to income tax on lump sum
8 Meaning of “applicable year of assessment” in section 7
9 Interpretation and commencement
10 Consequential amendments
Gift aid
11 Donations to charity by individuals
Employee securities
12 Employee securities: anti-avoidance
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