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Finance (No. 2) Act 2010

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Part 2 U.K.Other provisions

PensionsU.K.

5Power to repeal high income excess relief chargeU.K.

(1)The Treasury may by order made by statutory instrument repeal section 23 of, and Schedule 2 to, FA 2010 (high income excess relief charge).

(2)No order may be made under subsection (1) after 31 December 2010.

(3)Section 1014 of ITA 2007 (orders and regulations under Income Tax Acts) does not apply to the power under subsection (1).

6Treatment of persons at age 75U.K.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 6 omitted (with effect as mentioned in Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 65, Sch. 16 para. 84(e)(i)

Income taxU.K.

7Expenses paid to MPs etcU.K.

Schedule 4 contains provision about expenses and allowances paid to members of the House of Commons and other representatives.

Corporation taxU.K.

8Amounts not fully recognised for accounting purposesU.K.

Schedule 5 contains amendments of sections 311, 312 and 599A of CTA 2009 (loan relationships and derivative contracts: treatment of amounts not fully recognised for accounting purposes).

F29Insurance companies: business transfers involving excess assetsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2S. 9 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(v)

Final provisionsU.K.

10InterpretationU.K.

(1)In this Act—

  • “CTA 2009” means the Corporation Tax Act 2009;

  • “CTA 2010” means the Corporation Tax Act 2010;

  • “ICTA” means the Income and Corporation Taxes Act 1988;

  • “ITA 2007” means the Income Tax Act 2007;

  • “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;

  • “TCGA 1992” means the Taxation of Chargeable Gains Act 1992;

  • “VATA 1994” means the Value Added Tax Act 1994.

(2)In this Act “FA”, followed by a year, means the Finance Act of that year.

11Short titleU.K.

This Act may be cited as the Finance (No.2) Act 2010.

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