Finance Act 2000 (c. 17)

(The document as of February, 2008)

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Finance Act 2000

2000 CHAPTER 17

ARRANGEMENT OF SECTIONS

Content

Part I

Excise duties
1. Alcoholic liquor duties
  1. 1. Rate of duty on beer.
  2. 2. Rates of duty on cider.
  3. 3. Rates of duty on wine and made-wine.
2. Hydrocarbon oil duties
  1. 4. Rates of duty and rebate on hydrocarbon oil.
  2. 5. Ultra low sulphur petrol.
  3. 6. Mixing of rebated light oils.
  4. 7. Power to amend definitions of types of hydrocarbon oil.
  5. 8. Penalties for misuse of rebated heavy oil.
  6. 9. Use of rebated heavy oil as fuel.
  7. 10. Rebates, marking and reliefs.
  8. 11. Emulsions of water in gas oil.
3. Tobacco products duty
  1. 12. Rates of tobacco products duty.
  2. 13. Basis of calculation of ad valorem element of duty on cigarettes.
  3. 14. Fiscal marks on tobacco products.
  4. 15. Management of excise duty on tobacco products.
4. Gaming duty
  1. 16. Rates of gaming duty.
5. Amusement machine licence duty
  1. 17. Amusement machine licence duty.
6. Air passenger duty
  1. 18. Rates of duty.
  2. 19. Changes in exemption from duty.
7. Vehicle excise duty
  1. 20. Threshold for reduced general rate.
  2. 21. Increase in general rate.
  3. 22. Rates of duty for new cars and vans.
  4. 23. Enforcement provisions for graduated rates.
  5. 24. Rates of duty for goods vehicles.
8. Enforcement of duties
  1. 25. Power to search premises.
  2. 26. Power to search articles.
  3. 27. Security for customs and excise duties.
  4. 28. Civil penalties for breach of excise duty requirements.
  5. 29. Correction of reference.
Part II

Climate change levy
1. 30. Climate change levy.
Part III

Income Tax, Corporation Tax and Capital Gains Tax
1. Chapter I
  
  Charge and rates
  1. Income tax
    1. 31. Charge and rates for 2000-01.
    2. 32. Extension of starting rate to savings income of individuals.
    3. 33. Deduction of income tax from foreign dividends.
    4. 34. Children's tax credit.
  2. Corporation tax
    1. 35. Charge and main rate for financial year 2001.
    2. 36. Small companies' rate for financial year 2000.
  3. Capital gains tax
    1. 37. Application of starting rate to capital gains tax.
2. Chapter II
  
  Other provisions
  1. Giving to charity
    1. 38. Payroll deduction scheme.
    2. 39. Gift aid payments by individuals.
    3. 40. Gift aid payments by companies.
    4. 41. Covenanted payments to charities.
    5. 42. Millennium gift aid.
    6. 43. Gifts of shares and securities to charities etc.
    7. 44. Gifts to charity from certain trusts.
    8. 45. Loans to charities.
    9. 46. Exemption for small trades etc.
  2. Employee share ownership
    1. 47. Employee share ownership plans.
    2. 48. Relief for transfers to employee share ownership plans.
    3. 49. Phasing out of approved profit sharing schemes.
    4. 50. Phasing out of relief for payments to trustees of profit sharing schemes.
    5. 51. Approved profit sharing scheme: other awards of shares.
    6. 52. Approved profit sharing schemes: restriction on type of shares.
    7. 53. Approved profit sharing schemes: loan arrangements.
    8. 54. Employee share ownership trusts.
    9. 55. Shares transferred from employee share ownership trust.
    10. 56. Further provisions about share options.
  3. Other provisions about employment
    1. 57. Benefits in kind: deregulatory amendments.
    2. 58. Education and training.
    3. 59. Cars available for private use.
    4. 60. Provision of services through intermediary.
  4. Pension schemes
    1. 61. Occupational and personal pension schemes.
  5. Enterprise incentives
    1. 62. Enterprise management incentives.
    2. 63. Corporate venturing scheme.
    3. 64. Enterprise investment scheme: amendments.
    4. 65. Venture capital trusts: amendments.
    5. 66. Taper relief: taper for business assets.
    6. 67. Taper relief: assets qualifying as business assets.
  6. Research and development
    1. 68. Meaning of "research and development".
    2. 69. Tax relief for expenditure on rese leaseback.
    3. 78. Meaning of "fixture".
    4. 79. Leased assets under the Affordable Warmth Programme.
    5. 80. Fixtures and machinery and plant on hire-purchase etc.
    6. 81. Production sharing contracts.
  7. Tonnage tax
    1. 82. Tonnage tax.
  8. Other relieving provisions
    1. 83. Relief for interest on loans to buy annuities.
    2. 84. Exemption of payments under New Deal 50plus.
    3. 85. Exemption of payments under Employment Zones programme.
    4. 86. Loan where return bears inverse relationship to results.
    5. 87. Tax treatment of acquisition, disposal or revaluation of certain rights.
    6. 88. Contributions to local enterprise agencies, etc.
    7. 89. Waste disposal: entitlement of successor to allowances.
  9. Capital gains tax: gifts and trusts
    1. 90. Restriction of gifts relief.
    2. 91. Disposal of interest in settled property: deemed disposal of underlying assets.
    3. 92. Transfers of value by trustees linked with trustee borrowing.
    4. 93. Restriction on set-off of trust losses.
    5. 94. Attribution to trustees of gains of non-resident companies.
    6. 95. Disposal of interest in non-resident settlement.
    7. 96. Payments by trustees to non-resident companies.
  10. Groups and group relief
    1. 97. Group relief for non-resident companies etc.
    2. 98. Recovery of tax payable by non-resident company.
    3. 99. Joint arrangements for claims.
    4. 100. Limit on amount of group relief in case of consortium claim.
    5. 101. Notional transfers within groups of companies.
    6. 102. Chargeable gains: non-resident companies and groups etc.
  11. International matters
    1. 103. Double taxation relief.
    2. 104. Controlled foreign companies.
    3. 105. Corporation tax: use of currencies other than sterling.
    4. 106. Foreign exchange gains and losses: use
Part IV

Stamp duty and Stamp duty reserve tax
1. Stamp duty
  1. 114. Rates: conveyance or transfer on sale.
  2. 115. Rates: duty on lease chargeable by reference to rent.
  3. 116. Rate of duty on seven year leases
  4. 117. Power to vary stamp duties.
  5. 118. Land transferred etc for other property.
  6. 119. Transfer of land to connected company.
  7. 120. Exceptions from section 119.
  8. 121. Grant of lease to connected company.
  9. 122. Marketable securities transferred etc for exempt property.
  10. 123. Transfer of property between associated companies: Great Britain.
  11. 124. Transfer of property between associated companies: Northern Ireland.
  12. 125. Grant of leases etc between associated companies.
  13. 126. Future issues of stock.
  14. 127. Company acquisition reliefs: redeemable shares.
  15. 128. Surrender of leases.
  16. 129. Abolition of duty on instruments relating to intellectual property.
  17. 130. Transfers to registered social landlords etc.
  18. 131. Relief for certain instruments executed before this Act has effect.
  19. 132. The Northern Ireland Assembly Commission.
2. Stamp duty and Stamp duty reserve tax
  1. 133. Loan capital where return bears inverse relationship to results.
  2. 134. Transfers between depositary receipt systems and clearance systems.
Part V

Other taxes
1. Value added tax
  1. 135. Supplies to which reduced rate applies.
  2. 136. Disposals of assets for which a VAT repayment is claimed.
  3. 137. Gold: penalty for failure to comply with record-keeping requirements etc.
2. Inheritance tax
  1. 138. Treatment of employee share ownership trusts.
3. Petroleum revenue tax
  1. 139. Operating expenditure incurred while safeguard relief applies.
4. Landfill tax
  1. 140. Rate.
  2. 141. Disposals which are not taxable.
  3. 142. Secondary liability.
Part VI

Miscellaneous and supplementary provisions
1. Incentives for electronic communications
  1. 143. Power to provide incentives to use electronic communications.
2. Compliance
  1. 144. Offence of fraudulent evasion of income tax
  2. 145. Information about interest etc paid, credited or received.
  3. 146. International exchange of information: general.
  4. 147. International exchange of information: inheritance tax.
  5. 148. Use of minimum wage information.
  6. 149. Orders for the delivery of documents.
  7. 150. Search warrants: miscellaneous amendments.
3. Provisions relating to government finance
  1. 151. Debt Management Account.
  2. 152. National Savings Bank.
  3. 153. National savings certificates.
  4. 154. Exchange Equalisation Account.
4. Supplementary provisions
  1. 155. Interpretation.
  2. 156. Repeals.
  3. 157. Short title.
Schedules:
1. Schedule 1
  
  Mixing of rebated light oils.
2. Schedule 2
  
  Amusement machine licence duty.
3. Schedule 3
  
  Vehicle excise duty on new cars and vans.
4. Schedule 4
  
  Vehicle excise duty: enforcement provisions for graduated rates.
5. Schedule 5
  
  Rates of vehicle excise duty on goods vehicles.
6. Schedule 6
  
  Climate change levy.
  1. Part I
    
    The levy.
  2. Part II
    
    Taxable supplies.
  3. Part III
    
    Time of supply.
  4. Part IV
    
    Payment and rate of levy.
  5. Part V
    
    Registration.
  6. Part VI
    
    Credits and repayments.
  7. Part VII
    
    Recovery and interest.
  8. Part VIII
    
    Evasion, misdeclaration and neglect.
  9. Part IX
    
    Civil penalties.
  10. Part X
    
    Non-residents, groups and other special cases.
  11. Part XI
    
    Review and appeal.
  12. Part XII
    
    Information and evidence.
  13. Part XIII
    
    Miscellaneous and supplementary.
  14. Part XIV
    
    Interpretation.
7. Schedule 7
  
  Climate change levy: consequential amendments.
8. Schedule 8
  
  Employee share ownership plans.
  1. Part I
    
    Introductory.
  2. Part II
    
    General requirements.
  3. Part III
    
    Eligibility of individuals.
  4. Part IV
    
    Free shares.
  5. Part V
    
    Partnership shares.
  6. Part VI
    
    Matching shares.
  7. Part VII
    
    Reinvestment of cash dividends.
  8. Part VIII
    
    Types of share that may be used.
  9. Part IX
    
    The trustees.
  10. Part X
    
    Income tax.
  11. Part XI
    
    Capital gains tax.
  12. Part XII
    
    Corporation tax deductions.
  13. Part XIII
    
    Supplementary provisions.
9. Schedule 9
  
  New Schedule 7C to the Taxation of Chargeable Gains Act 1992.
10. Schedule 10
  
  Benefits in kind: deregulatory amendments.
11. Schedule 11
  
  Cars available for private use.
12. Schedule 12
  
  Provision of services through an intermediary.
  1. Part I
    
    Application of this Schedule.
  2. Part II
    
    The deemed Schedule E payment.
  3. Part III
    
    Supplementary provisions.
13. Schedule 13
  
  Occupational and personal pension schemes.
  1. Part I
    
    Amendments of the Taxes Act 1988.
  2. Part II
    
    Transitional provisions.
14. Schedule 14
  
  Enterprise management incentives.
  1. Part I
    
    Introductory.
  2. Part II
    
    General requirements.
  3. Part III
    
    Qualifying companies.
  4. Part IV
    
    Eligible employees.
  5. Part V
    
    Requirements as to terms of option etc.
  6. Part VI
    
    Income tax.
  7. Part VII
    
    Capital gains tax.
  8. Part VIII
    
    Company reorganisations.
  9. Part IX
    
    Supplementary provisions.
15. Schedule 15
  
  The corporate venturing scheme.
  1. Part I
    
    Investment relief: introduction.
  2. Part II
    
    The investing company.
  3. Part III
    
    The issuing company.
  4. Part IV
    
    General requirements.
  5. Part V
    
    Investment relief.
  6. Part VI
    
    Withdrawal of investment relief.
  7. Part VII
    
    Relief for losses on disposals of shares.
  8. Part VIII
    
    Deferral relief.
  9. Part IX
    
    Company restructuring.
  10. Part X
    
    Advance clearance.
  11. Part XI
    
    Supplementary and general.
16. Schedule 16
  
  Corporate venturing scheme: consequential amendments.
17. Schedule 17
  
  Enterprise investment scheme: amendments.
  1. Part I
    
    Reduction of applicable periods.
  2. Part II
    
    Qualifying companies.
  3. Part III
    
    Other amendments.
18. Schedule 18
  
  Venture capital trusts: amendments.
  1. Part I
    
    Reduction of applicable periods.
  2. Part II
    
    Qualifying holdings.
19. Schedule 19
  
  Meaning of "research and development".
  1. Part I
    
    The new definition.
  2. Part II
    
    Consequential amendments.
20. Schedule 20
  
  Tax relief for expenditure on research and development.
  1. Part I
    
    Entitlement to relief.
  2. Part II
    
    Manner of giving effect to relief.
  3. Part III
    
    Supplementary provisions.
21. Schedule 21
  
  R&D tax credits: consequential amendments.
22. Schedule 22
  
  Tonnage tax.
  1. Part I
    
    Introductory.
  2. Part II
    
    Tonnage tax elections.
  3. Part III
    
    Qualifying companies and groups.
  4. Part IV
    
    The training requirement.
  5. Part V
    
    Other requirements.
  6. Part VI
    
    Relevant shipping profits.
  7. Part VII
    
    The ring fence: general provisions.
  8. Part VIII
    
    Chargeable gains and allowable losses on tonnage tax assets.
  9. Part IX
    
    The ring fence: capital allowances: general.
  10. Part X
    
    The ring fence: capital allowances: ship leasing.
  11. Part XI
    
    Special rules for offshore activities.
  12. Part XII
    
    Groups, mergers and related matters.
  13. Part XIII
    
    Application of provisions to partnerships.
  14. Part XIV
    
    Withdrawal of relief etc. on company leaving tonnage tax.
  15. Part XV
    
    Supplementary provisions.
23. Schedule 23
  
  Tax treatment of amounts relating to acquisition etc. of certain rights.
24. Schedule 24
  
  New Schedule 4A to the Taxation of Chargeable Gains Act 1992.
25. Schedule 25
  
  New Schedule 4B to the Taxation of Chargeable Gains Act 1992.
26. Schedule 26
  
  Transfers of value: attribution of gains to beneficiaries.
  1. Part I
    
    New Schedule 4C to the Taxation of Chargeable Gains Act 1992.
  2. Part II
    
    Consequential amendments.
27. Schedule 27
  
  Group relief in case of non-resident companies etc.
  1. Part I
    
    Amendments of Chapter IV of Part X of the Taxes Act 1988.
  2. Part II
    
    Consequential amendments.
28. Schedule 28
  
  Recovery of tax payable by non-resident company.
29. Schedule 29
  
  Chargeable gains: non-resident companies and groups etc.
  1. Part I
    
    Application of Taxation of Chargeable Gains Act 1992.
  2. Part II
    
    Minor and consequential amendments.
  3. Part III
    
    Transitional provisions.
30. Schedule 30
  
  Double taxation relief.
31. Schedule 31
  
  Controlled foreign companies.
32. Schedule 32
  
  Stamp duty on seven year leases: transitional provisions.
33. Schedule 33
  
  Power to vary stamp duties.
34. Schedule 34
  
  Abolition of stamp duty on instruments relating to intellectual property: supplementary provisions.
35. Schedule 35
  
  Value added tax: charge at reduced rate.
36. Schedule 36
  
  New Schedule 3A to the Value Added Tax Act 1994.
37. Schedule 37
  
  Landfill tax: new Part VIII of Schedule 5 to the Finance Act 1996.
38. Schedule 38
  
  Regulations for providing incentives for electronic communications.
39. Schedule 39
  
  New Schedule 1AA to the Taxes Management Act 1970.
40. Schedule 40
  
  Repeals.
  1. Part I
    
    Excise duties.
  2. Part II
    
    Income tax, corporation tax and capital gains tax.
  3. Part III
    
    Stamp duty and stamp duty reserve tax.
  4. Part IV
    
    Value Added Tax.
  5. Part V
    
    Information powers.

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[28th July 2000]

Most Gracious Sovereign,

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--

Part I Excise duties

Alcoholic liquor duties

1 Rate of duty on beer

(1) In section 36(1) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for "£11.50" substitute "£11.89".

(2) This section shall be deemed to have come into force on 1st April 2000.

2 Rates of duty on cider

(1) In section 62(1A) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rates of duty on cider)--

(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.), for "£161.20" substitute "£166.70";

(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider), for "£37.92" substitute "£39.21"; and

(2) This section shall be deemed to have come into force on 1st April 2000.

3 Rates of duty on wine and made-wine

(1) For Part I of the Table of rates of duty in Schedule 1 to the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (wine and made-wine) substitute--

" Part I Wine or made-wine of a strength not exceeding 22 per cent.

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent.	47.58
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.	65.42
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling	154.37
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.	166.70
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.	220.54
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.	205.82 "

(2) This section shall be deemed to have come into force on 1st April 2000.

Hydrocarbon oil duties

4 Rates of duty and rebate on hydrocarbon oil

(1) In section 6(1A) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)--

(a) in paragraph (a) (light oil), for "£0.5288" substitute "£0.5468";

(b) in paragraph (b) (ultra low sulphur diesel), for "£0.4721" substitute "£0.4882"; and

(2) In section 11(1) of that Act (rebate on heavy oil)--

(a) in paragraph (a) (fuel oil), for "£0.0265" substitute "£0.0274"; and

(b) in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for "£0.0303" substitute "£0.0313".

(3) In section 13A(1A) of that Act (rebate on unleaded petrol)--

(a) in paragraph (a) (higher octane unleaded petrol), for "£0.0367" substitute "£0.0379"; and

(b) in paragraph (b) (other unleaded petrol), for "£0.0567" substitute "£0.0586".

(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for "£0.0265" substitute "£0.0274".

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 21st March 2000.

5 Ultra low sulphur petrol

(1) In section 1 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (definitions of oil), after subsection (3) insert--

" (3A) "Ultra low sulphur petrol" means unleaded petrol (other than higher octane unleaded petrol)--

(a) the sulphur content of which does not exceed 0.005 per cent. by weight or is nil, and

(b) the aromatics content of which does not exceed 35 per cent. by volume.

(3B) "Unleaded petrol" means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is "leaded petrol" if it is not unleaded.

(3C) "Higher octane unleaded petrol" means unleaded petrol--

(a) whose research octane number is not less than 96 and whose motor octane number is not less than 86; or

(b) which is delivered for home use as petrol that satisfies the condition in paragraph (a) above; or

(c) which is delivered for home use as petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded; or

(d) which is delivered for home use under such a description, or in such a manner, as tends, in the circumstances, to suggest that it is--

(i) petrol satisfying the condition in paragraph (a) above, or

(ii) petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded. " .

(2) In section 2 of that Act (provisions supplementary to section 1), after subsection (1) insert--

" (1A) Subsection (1) above applies, in particular, to the method of testing unleaded petrol for ascertaining its research octane number or motor octane number. " .

(3) In section 6 of that Act (excise duty on hydrocarbon oil), for subsection (1A) (rates of duty) substitute--

" (1A) The rates at which the duty shall be charged are--

(a) £0.4782 a litre in the case of ultra low sulphur petrol;

(b) £0.5468 a litre in the case of light oil other than ultra low sulphur petrol;

(d) £0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel. " .

(4) In section 13A of that Act (rebate on unleaded petrol)--

(a) in subsection (1) after "unleaded petrol" insert ", other than ultra low sulphur petrol,"; and

(b) omit subsections (1B), (1C) and (2).

Any directions given under subsection (1C) and in force immediately before the commencement of this section shall have effect as if given under section 2(1) of that Act.

(5) In section 27(1) of that Act (interpretation), at the appropriate places insert--

" "ultra low sulphur petrol" has the meaning given by section 1(3A) above; " ;

" "unleaded petrol" and "leaded petrol" have the meaning given by section 1(3B) above. " ; and

" "higher octane unleaded petrol" has the meaning given by section 1(3C) above; " .

(6) This section shall come into force on such day as the Commissioners of Customs and Excise may appoint by order made by statutory instrument.

6 Mixing of rebated light oils

(1) Schedule 2A to the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (mixing of rebated oils) is amended in accordance with Schedule 1 to this Act.

(2) The amendments in that Schedule come into force on the day appointed under section 5(6).

7 Power to amend definitions of types of hydrocarbon oil

In the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, after section 2 insert--

" 2A Power to amend definitions

(1) The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of--

"ultra low sulphur petrol";

"unleaded petrol" and "leaded petrol";

"higher octane unleaded petrol"; and

"ultra low sulphur diesel".

(2) An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.

(3) No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons. " .

8 Penalties for misuse of rebated heavy oil

(1) Section 13 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (penalties for misuse of rebated heavy oil) is amended as follows.

(2) In subsection (1)--

(a) for "or, as the case may be, his becoming so liable" substitute "or his becoming so liable (or, where his conduct includes both, each of them)", and

(b) omit the words from "; and the Commissioners" to the end.

(3) After subsection (1) insert--

" (1A) Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may--

(a) assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the road vehicle, and

(b) notify him or his representative accordingly. " .

(4) This section shall have effect in relation to liability arising on or after 1st May 2000.

9 Use of rebated heavy oil as fuel

(1) Schedule 1 to the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (which sets out the categories of excepted vehicle which may use rebated heavy oil as fuel) is amended as follows.

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