Finance Act 2005
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The Finance Act 2005 (c 7) is an Act of the
Parliament of the United Kingdom The Parliament of the United Kingdom is the supreme legislative body of the United Kingdom, the Crown Dependencies and the British Overseas Territories. It meets at the Palace of Westminster, London. It alone possesses legislative suprema ...
.


Provisions


Section 1 - Rates of tobacco products duty

Section 1(1) substitutes the Table of rates of duty in Schedule 1 to the
Tobacco Products Duty Act 1979 Tobacco is the common name of several plants in the genus ''Nicotiana'' of the Family (biology), family Solanaceae, and the general term for any product prepared from the curing of tobacco, cured leaves of these plants. Nicotiana#Species, M ...
.


Section 8 - Charge and rates for 2005-06

This section was repealed by section 1031 of, an
Part 1
of Schedule 3 to, the
Income Tax Act 2007 The Income Tax Act 2007c 3 is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporati ...
.


Section 9 - Personal allowances for those aged 65 or more

This section was repealed by section 1031 of, an
Part 1
of Schedule 3 to, the
Income Tax Act 2007 The Income Tax Act 2007c 3 is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporati ...
.


Section 14 - Special trust rates not to apply to first slice of trust income

This section was repealed by section 1031 of, an
Part 1
of Schedule 3 to, the
Income Tax Act 2007 The Income Tax Act 2007c 3 is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporati ...
.


Section 41 - Interpretation etc

Paragraph (a) of the definition of "tax year" in section 41(1), with the following "and", was repealed by section 1031 of, an
Part 1
of Schedule 3 to, the
Income Tax Act 2007 The Income Tax Act 2007c 3 is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporati ...
.


Section 44 - Consequential amendments

Section 44(1) was repealed by section 1031 of, an
Part 1
of Schedule 3 to, the
Income Tax Act 2007 The Income Tax Act 2007c 3 is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporati ...
.


References


External links


The Finance Act 2005
as amended from the National Archives.
The Finance Act 2005
as originally enacted from the National Archives.
Explanatory notes
to the Finance Act 2005. United Kingdom Acts of Parliament 2005 Tax legislation in the United Kingdom {{UK-statute-stub