Finance Act 2004

Chapter 11U.K.Miscellaneous

Reliefs for businessU.K.

F1141Relief for research and development: software and consumable itemsU.K.

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Textual Amendments

F1S. 141 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2142Temporary increase in amount of first-year allowances for small enterprisesU.K.

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Textual Amendments

F2S. 142 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(a)

F3143Deduction for expenditure by landlords on energy-saving itemsU.K.

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Textual Amendments

144Lloyd’s names: conversion to limited liability underwritingU.K.

Schedule 25 to this Act (which makes provision for certain reliefs to be available where a member of Lloyd’s converts to limited liability underwriting) has effect.

Offshore mattersU.K.

145Offshore fundsU.K.

(1)The provisions of the Taxes Act 1988 relating to offshore funds are amended in accordance with Schedule 26 to this Act.

(2)Except as otherwise provided—

(a)the amendments have effect for account periods (within the meaning of Chapter 5 of Part 17 of that Act) ending on or after the day on which this Act is passed, and

(b)regulations made under a power conferred by virtue of any of the amendments may be made so as to have effect in relation to any such account period.

146Meaning of “offshore installation”U.K.

Schedule 27 to this Act (which makes amendments relating to the meaning of “offshore installation”) has effect.

HealthU.K.

147Immediate needs annuitiesU.K.

F4(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8148Corporation tax: health service bodiesU.K.

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Textual Amendments

F8S. 148 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)