Finance Act 2006

Elizabeth II. Chapter 25

Author:

Great Britain Parliament

Publisher:

TSO (The Stationery Office)

This Act is in eight parts and contains provisions to implement the measures contained in the Budget 2006 report - A Strong and Strengthening Economy: Investing in Britain's Future - (HC 968, available below), as follows:

• Part 1 deals with excise duties on tobacco products, alcoholic liquor, hydrocarbon oil, betting and gaming, amusement machine licences and vehicle excise

• Part 2 covers Value Added Tax, including VAT on gaming machines, imported works of art, and also covers avoidance and fraud

• Part 3 deals with income tax, corporation tax and capital gains tax. It covers charge and rate bands, and provisions for relief for films and sound recordings, charities, and the London Olympic Games and Paralympics Games

• Part 4 provides for real estate investment trusts

• Part 5 deals with oil including the new basis for determining market value

• Part 6 deals with inheritance tax, with provisions made on future rates and bands

• Part 7 covers pensions measures

• Part 8 deals with stamp duty and stamp duty land tax

Extent	517 pages	ISBN	9780105425069
Size	A4	Price	£64.85
Format	Paperback	Published	26 Jul 2006
Availability	Black and white copy, 1-3 days	Delivery	Delivery options and charges