Changes to forex trading income tax uk allowances:There are outstanding changes not yet made by the legislation. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Adjustment of rates of duty on sparkling liquors. Rates of duty on wine and made-wine. Drawback of excise duty on beer. Rates of amusement machine licence duty.
Rates of duty where pollution reduced. Restriction of exemption for old vehicles. Failure to pay amount required in respect of void licence. Changes of place of supply: transitional. Relief for a woman with a child and an incapacitated husband.
Charge and rates for financial year 1998. Charge and rates for financial year 1999. Corporation tax: due and payable date. Relief for interest payable under the Tax Acts. Charge to tax on interest payable under the Tax Acts. Further provision about interest payable under the Tax Acts. Arrangements with respect to payment of corporation tax.
Taxation of rents and other receipts from land. Land managed as one estate and maintenance funds for historic buildings. Tied premises: receipts and expenses treated as those of trade. Computation of profits of trade, profession or vocation. Barristers and advocates in early years of practice. Minor and consequential provisions about computations.
Gifts in kind for relief in poor countries. Gifts of money for relief in poor countries. Convertible shares provided to directors and employees. Provision supplemental to sections 50 to 52.
Amendments consequential on sections 50 to 53. Transitional provisions in connection with section 55. Payments and other benefits in connection with termination of employment etc. Payments and other benefits in connection with termination of employment, etc. Reductions for road fuel gas cars. Provision preventing manipulation of profit periods. Withdrawal except in relation to seafarers.
Transitory provision relating to tradeable assets. Payment in the form of a readily convertible asset. Enhancing the value of an asset. Qualifying trades for EIS and VCTs. Qualifying holdings for VCTs after 2nd July 1997.
Other changes to requirements for VCTs. Use of PEPs powers to provide for accounts. Tax credits for accounts and for PEPs. Relief for interest and losses etc. Relief for loan to acquire interest in a close company. Relief for losses on unlisted shares in trading companies. Group relief: special rules for consortium cases.