Finance Act 2014
| Jurisdiction | UK Non-devolved |
| Citation | 2014 c. 26 |
| Year | 2014 |
Finance Act 2014
CHAPTER 26
£ .75 57
Finance Act 2014
CHAPTER 26
CONTENTS
PART 1
INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
CHAPTER 1
CHARGE, RATES ETC
Income tax
1 Charge, rates, basic rate limit and personal allowance for 2014-15
2 Basic rate limit for 2015-16 and personal allowances from 2015
3 The starting rate for savings and the savings rate limit
4 Indexation of limits and allowances under ITA 2007
Corporation tax
5 Charge for financial year 2015
6 Small profits rate and fractions for financial year 2014
7 Rates for ring fence profits and abolition of small profits rate for non-ring
fence profits
Capital gains tax
8 Annual exempt amount for 2014-15
9 Annual exempt amount for 2015-16 onwards
Capital allowances
10 Temporary increase in annual investment allowance
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