Finance Act 2000

Cited authorities 243

Cited in

Amendments 2450

Jurisdiction	UK Non-devolved
Citation	2000 c. 17
Year	2000

Contenidos

Finance Act 2000
Part I: Excise duties

Alcoholic liquor duties

1: Rate of duty on beer.
2: Rates of duty on cider.
3: Rates of duty on wine and made-wine.

Hydrocarbon oil duties

4: Rates of duty and rebate on hydrocarbon oil.
5: Ultra low sulphur petrol.
6: Mixing of rebated light oils.
7: Power to amend definitions of types of hydrocarbon oil.
8: Penalties for misuse of rebated heavy oil.
9: Use of rebated heavy oil as fuel.
10: Rebates, marking and reliefs.
11: Emulsions of water in gas oil.

Tobacco products duty

12: Rates of tobacco products duty.
13: Basis of calculation ofad valorem element of duty on cigarettes.
14: Fiscal marks on tobacco products.
15: Management of excise duty on tobacco products.

Gaming duty

16: Rates of gaming duty.

Amusement machine licence duty

17: Amusement machine licence duty.

Air passenger duty

18: Rates of duty.
19: Changes in exemption from duty.

Vehicle excise duty

20: Threshold for reduced general rate.
21: Increase in general rate.
22: Rates of duty for new cars and vans.
23: Enforcement provisions for graduated rates.
24: Rates of duty for goods vehicles.

Enforcement of duties

25: Power to search premises.
26: Power to search articles.
27: Security for customs and excise duties.
28: Civil penalties for breach of excise duty requirements.
29: Correction of reference.

Part II: Climate change levy

30: Climate change levy.

Part III: Income Tax, Corporation Tax and Capital Gains Tax

Income tax

31: Charge and rates for 2000-01.
32: Extension of starting rate to savings income of individuals.
33: Deduction of income tax from foreign dividends.
34: Children’s tax credit.

Corporation tax

35: Charge and main rate for financial year 2001.
36: Small companies’ rate for financial year 2000.

Capital gains tax

37: Application of starting rate to capital gains tax.

Giving to charity

38: Payroll deduction scheme.
39: Gift aid payments by individuals.
40: Gift aid payments by companies.
41: Covenanted payments to charities.
42: Millennium gift aid.
43: Gifts of shares and securities to charities etc.
44: Gifts to charity from certain trusts.
45: Loans to charities.
46: Exemption for small trades etc.

Employee share ownership

47: Employee share ownership plans.
48: Relief for transfers to employee share ownership plans.
49: Phasing out of approved profit sharing schemes.
50: Phasing out of relief for payments to trustees of profit sharing schemes.
51: Approved profit sharing scheme: other awards of shares.
52: Approved profit sharing schemes: restriction on type of shares.
53: Approved profit sharing schemes: loan arrangements.
54: Employee share ownership trusts.
55: Shares transferred from employee share ownership trust.
56: Further provisions about share options.

Other provisions about employment

57: Benefits in kind: deregulatory amendments.
58: Education and Training.
59: Cars available for private use.
60: Provision of services through intermediary.

Pension schemes

61: Occupational and personal pension schemes.

Enterprise incentives

62: Enterprise management incentives.
63: Corporate venturing scheme.
64: Enterprise investment scheme: amendments.
65: Venture capital trusts: amendments.
66: Taper relief: taper for business assets.
67: Taper relief: assets qualifying as business assets.

Research and development

68: Meaning of “research and development".
69: Tax relief for expenditure on research and development.

Capital allowances

70: First year allowances for small or medium-sized enterprises.
71: First year allowances for ICT expenditure by small enterprises.
72: Expenditure of a small enterprise.
73: Repeal of notification requirements.
74: Pool for certain leased assets and inexpensive cars.
75: Machinery and plant allowances for non-residents etc.
76: Production animals.
77: Sale and leaseback.
78: Meaning of “fixture".
79: Leased assets under the Affordable Warmth Programme.
80: Fixtures and machinery and plant on hire-purchase etc.
81: Production sharing contracts.

Tonnage tax

82: Tonnage tax.

Other relieving provisions

83: Relief for interest on loans to buy annuities.
84: Exemption of payments under New Deal 50plus.
85: Exemption of...

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Finance Act 2000

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